Methodology: PTO Accrual Calculator by State

What this calculator gives you

This calculator projects how much paid leave an employee accrues over a chosen period. You enter the state, employer size, weekly hours, and number of weeks, and the calculator estimates the leave balance plus the rule that produced it.

It is built for orientation: "about how much leave will this employee earn?" It is not a payroll-ledger replacement.

The basic method

Most paid-sick-leave laws use an accrual rate such as 1 hour of leave for every 30 or 40 hours worked.

projected work hours = weekly hours x weeks
accrued leave = projected work hours / state accrual divisor
projected balance = accrued leave, capped if the state has a balance cap

If a state has an employer-size threshold, the employee-count input picks the matching tier.

Worked examples

A California employee working 40 hours per week for 52 weeks accrues 1 hour for every 30 hours worked.

The part-time rows show the main idea: accrual is tied to hours worked, not to full-time status. Half the hours earns roughly half the leave.

What the projection assumes

• The employee starts with a zero balance.
• The employee uses no leave during the projection period.
• The employer accrues leave over time instead of frontloading the full annual amount.
• Weekly hours stay constant.
• The employee remains employed for the full period.
• Waiting periods delay use of leave, not the earning of leave. The calculator may show a waiting period in the rule details, but it does not reduce the projected earned balance.

What is modeled

The calculator models statewide paid-sick-leave rules where the core accrual formula can be represented as hours worked, employer size, accrual rate, and cap. It also includes New York City and San Francisco because those ordinances materially change the state baseline.

Employer-size tiers are modeled for jurisdictions such as Alaska, Arizona, Michigan, Nebraska, New York State, New York City, and San Francisco. If the law changes at a headcount threshold, the employee-count input matters.

What is not modeled

• Three-tier city ordinances. Chicago, Seattle, and Washington DC use more complex employer-size tiers than the current model supports.
• Unpaid-leave small-employer tiers. Maryland and Massachusetts can require unpaid leave for smaller employers. The calculator is oriented around paid leave and may overstate the paid obligation for those small-employer cases.
• Coverage floors. Some laws apply only above a minimum employer size. The calculator shows rule details but does not always zero out every below-threshold scenario.
• Phase-in schedules. Connecticut's employer-size rollout and similar phase-ins are simplified to the current/fully rolled-out rule posture.
• Frontloaded policies. If the employer grants a bank up front instead of accruing by hours worked, the calculator does not model that policy design.
• Variable schedules and leave usage. Real balances depend on hours actually worked and leave actually used.

When this gets re-reviewed

This page is rechecked when a state changes its accrual rate, cap, employer-size threshold, waiting period, carryover rule, or effective date. Recent paid-sick-leave laws have changed quickly, so the tool data and companion article should be updated together.

Missouri is a good example of why re-review matters: its paid-sick-leave law took effect in 2025 and was later repealed. The calculator reflects the current in-force posture rather than preserving a repealed rule as if it still applied.

Data sources

The rules are derived from the Paid Sick Leave Laws by State guide and the primary state sources behind it. Key source examples include:

• California Labor Code §246
• California DIR Paid Sick Leave FAQ
• Washington RCW 49.46.210
• Washington L&I Paid Sick Leave Requirements
• Connecticut CGS §31-57v
• New Mexico Healthy Workplaces Act
• NYC DCWP Earned Safe and Sick Time Act
• Nebraska DOL Paid Sick Time FAQ

How accurate is this?

For a steady schedule under a modeled rule, the projection is useful. It tells you the size of the balance the rule would create if the employee works the entered hours and does not use leave.

It is not final payroll math. Real balances need actual hours, leave taken, carryover, frontload policy choices, employer-size changes, local ordinances, and midyear law changes.