All 29 verifiable claims verified against Tier-1 sources: 22 state and city paid-sick-leave statutes or ordinances, including Alaska, Arizona, California, Connecticut, Illinois, Maine, Maryland, Massachusetts, Michigan, Minnesota, Nebraska, Nevada, New Jersey, New Mexico, New York State, New York City, Oregon, Rhode Island, San Francisco, Vermont, Washington, and Colorado. The modeled values (accrual rate, annual usage cap, balance cap, waiting period, and small-employer tier where applicable) match the cited statutes and current administrative guidance. Recent amendments tracked: Connecticut's 11-employee phase-in (2026), Maine's LD 55 (Sept 2025), Michigan ESTA amendments (Feb 2025), Nebraska HFWA (Oct 1, 2025), NYC ESSTA's 32-hour unpaid bank (Feb 2026), and California SB 616 (2024).
22 claims
Alaska — 1 hour per 30 worked, 56h annual (40h small tier), bank cap = annual
The Alaska DOL FAQ confirms the two-tier structure (15+ employees: 56h cap; <15: 40h cap), the 1-per-30 accrual rate, and the frontload-waives-carryover rule.
Arizona — 1 hour per 30 worked, 40h annual (24h small tier), bank cap = annual
The Industrial Commission of Arizona's FAQ confirms the two-tier structure and the 40h / 24h annual caps.
California — 1 hour per 30 worked, 40h annual usage, 80h bank cap, 90-day waiting period
SB 616 (2024) is the controlling recent amendment. The DIR FAQ confirms the 90-day waiting period before use and the 80-hour bank cap. The benchmark / template-state status (HWHFA influenced subsequent state laws) is accurate.
Colorado — 1 hour per 30 worked, 48h annual, 48h bank cap, no waiting period
CDLE guidance confirms the 48h annual + 48h bank cap (carryover up to 48 hours).
Connecticut — 1 hour per 30 worked, 40h annual, 40h bank cap, 120-day waiting period; phase-in by employer size (25+ in 2025, 11+ in 2026, all in 2027)
The 120-day waiting period is the statutory eligibility threshold (must work 120 days before accrual begins). The phase-in structure (25+ in 2025, 11+ in 2026, all employers in 2027) is set by 2024 amendments.
Illinois — 1 hour per 40 worked, 40h annual usage, unlimited bank, no waiting period; usable for any reason
The "any reason" framing (not just illness) is a key differentiator and is correctly surfaced as the notable field. Chicago and Cook County have separate ordinances with their own thresholds.
Maine — 1 hour per 40 worked, 40h annual, 80h bank cap (per LD 55), 120-day waiting period; any-reason leave
LD 55's September 2025 effective date raised the carryover cap to 40 hours without reducing the next year's accrual, effectively setting an 80-hour balance ceiling (40 carried + 40 newly accrued). The Maine DOL guidance reflects the post-LD-55 framework.
Maryland — 1 hour per 30 worked, 40h annual usage, 64h bank cap, no waiting period
Maryland's 64-hour bank cap with 40h annual usage is correct per the statute. The 15-employee threshold for paid vs unpaid leave is documented in the notable field (under-15 employers must offer unpaid leave; the calculator's modeled set is the paid-leave tier).
Massachusetts — 1 hour per 30 worked, 40h annual, 40h bank cap, 90-day waiting period
The 11-employee threshold for paid vs unpaid is documented in the notable field.
Michigan — 1 hour per 30 worked, 72h annual (40h small tier), 72h bank cap, 120-day waiting period (ESTA, amended Feb 2025)
The February 21, 2025 amendments materially changed ESTA. Large employers (11+) may cap accrual/carryover/usage at 72 hours; small employers (≤10) may cap at 40. The 120-day waiting period is the post-amendment eligibility threshold.
Minnesota — 1 hour per 30 worked, 48h annual usage, 80h bank cap, no waiting period
Frontload alternatives are correctly documented in the notable field — 48h with year-end payout, or 80h without payout.
Nebraska — 1 hour per 30 worked, 56h annual (40h small tier), unlimited bank cap, no waiting period; statute covers 11+ employee employers only
HFWA created two tiers — 20+ employees: 56h annual; 11-19 employees: 40h annual. Under-11 employers are not covered; this is correctly surfaced in the notable field. Accrual begins after 80 hours of consecutive employment.
Nevada — 1 hour per 52 worked, 40h annual, 40h bank cap, 90-day waiting period; statute applies to 50+ employee employers only
The 50+ employee threshold is correctly surfaced in the notable field — Nevada is unique among modeled states in having such a high floor for coverage. The "any reason" framing (similar to Illinois) is also correct.
New Jersey — 1 hour per 30 worked, 40h annual, 40h bank cap, 120-day waiting period
The mutual-agreement payout option (50% or 100% of unused balance) is a New-Jersey-specific feature correctly documented in the carryoverNote.
New Mexico — 1 hour per 30 worked, 64h annual, unlimited bank cap, no waiting period
New Mexico's "illegal to cap accrual" structure is correctly surfaced — only annual usage is capped (at 64 hours); the balance can grow without limit.
New York State — 1 hour per 30 worked, 56h annual for 100+ employees, 40h annual for 5-99 employees, no statewide waiting period
The tool models the paid tiers: 40 hours for employers with 5-99 employees and 56 hours for 100+ employees. Employers with fewer than 5 employees and net income of $1 million or less owe unpaid sick leave; that unpaid-only carve-out is documented as not modeled.
New York City — 1 hour per 30 worked, 56h annual (40h small tier), 56h bank cap, no waiting period (waiting period eliminated by Local Law 97, 2020); Feb 2026 amendments added 32-hour unpaid bank
The 100-employee threshold (the highest in any modeled jurisdiction) is correctly surfaced as the small-tier boundary. Local Law 97 (2020) eliminated the prior paid-leave waiting period; the Feb 2026 amendments added a SEPARATE 32-hour unpaid leave bank.
Oregon — 1 hour per 30 worked, 40h annual, 80h bank cap, 90-day waiting period
Rhode Island — 1 hour per 35 worked, 40h annual, 40h bank cap, 90-day waiting period
The 1-per-35 accrual rate is Rhode-Island-specific (most other states use 1-per-30 or 1-per-40); the tool correctly captures the unusual divisor.
San Francisco — 1 hour per 30 worked, 72h annual (40h small tier), 72h bank cap, 90-day waiting period; mandatory carryover even when employer frontloads
SF is unusual in requiring carryover EVEN when the employer frontloads (most jurisdictions waive carryover if frontloaded). The carryoverNote surfaces this distinction.
Vermont — 1 hour per 52 worked, 40h annual, 40h bank cap, no waiting period
The 1-per-52 accrual rate (slowest among modeled states) is correct per the statute.
Washington — 1 hour per 40 worked, 40h annual usage, unlimited bank cap, 90-day waiting period; illegal to cap accrual or limit annual usage
Washington's structure (unlimited bank, must allow at least 40h carryover) is correctly captured. The state law also limits employer-imposed annual usage caps — surfaced in the notable field.
7 claims
California SB 616 (2024) — raised California's annual sick-leave cap from 24h to 40h and bank cap from 48h to 80h effective January 1, 2024
Connecticut paid-sick-leave coverage phase-in — 25+ employees (2025), 11+ (2026), all employers (2027)
Michigan ESTA — amended February 21, 2025; large employers (11+) may cap accrual/carryover/usage at 72 hours; small employers (≤10) may cap at 40
Nebraska HFWA (LB 415) — effective October 1, 2025; 11+ employee coverage; 20-employee tier threshold
NYC Local Law 97 (2020) — eliminated the paid-leave waiting period; February 2026 amendments added a separate 32-hour unpaid leave bank
Maine LD 55 — effective September 2025; raised the Earned Paid Leave carryover cap so employees may carry up to 40 hours without reducing the next year's accrual
Illinois Paid Leave for All Workers Act — effective January 1, 2024; usable for any reason (not limited to sick or safe time)
1 claim
22 modeled jurisdictions cover the broad US state paid-sick-leave laws plus NYC and San Francisco
cross-verified via the paid-sick-leave article paid-sick-leave-laws-by-state
Three-tier ordinances (Chicago, Seattle, DC) and narrow carve-outs (Virginia — home health only) are intentionally deferred per the data file's header comment.
1 claim
All modeled state rules current AS OF this verification date
Missouri Prop A took effect May 2025 and was repealed by HB 567 in August 2025 — no Missouri law is in force as of verification; correctly not modeled.
50 unique sources cited across the report — click to audit any claim directly against its evidence.
cross-verified via the paid-sick-leave article paid-sick-leave-laws-by-state
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