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Seyfarth Synopsis: This Legal Update is a reminder to employers that important aspects of the New York State Paid Sick Leave Law and amended New York City Earned Safe and Sick Time Act began on January 1, 2021. Under the state law, January 1 marked the date that covered employers must permit eligible employees to begin using sick leave benefits they have accrued since the law’s September 30, 2020 effective date. Although the statewide mandate is now fully in effect, employers should continue to look out for further developments at the state level, including final regulations. Under the city mandate, January 1 marked the beginning of the law’s increased annual usage cap for certain sized employers. New York City employers should also take note of their city-specific compliance obligations and related recent deadlines, as well as potential forthcoming developments.