New York mandates specific paid sick and family leave programs, though standard vacation and holiday policies remain largely at the employer's discretion.
Vacation leave
No state mandate: New York does not require private employers to provide paid or unpaid vacation time.
The payout rule: if offering paid vacation, establish a written policy detailing how it is earned and forfeited. Under New York law, if the policy is silent on termination payouts, employers must pay employees for all accrued, unused vacation time in the final paycheck.
New York State Paid Sick Leave (NYPSL)
All private employers in New York must provide sick leave. The amount and payment status depend on employer size and net income:
- 100+ employees: up to 56 hours of paid sick leave per year.
- 5 to 99 employees: up to 40 hours of paid sick leave per year.
- Under 5 employees (net income over $1M): up to 40 hours of paid sick leave per year.
- Under 5 employees (net income under $1M): up to 40 hours of unpaid sick leave per year.
Accrual and frontloading: employees accrue 1 hour of leave for every 30 hours worked. Alternatively, employers can frontload the entire 40 or 56 hours at the start of the year.
Paid prenatal personal leave (active as of 2025)
The mandate: in addition to standard NYPSL, all employers must provide pregnant employees up to 20 hours of paid prenatal personal leave annually.
Usage: this leave can be used in hourly increments for pregnancy-related healthcare, fertility treatments, or end-of-pregnancy appointments.
New York Paid Family Leave (PFL)
The requirement: New York mandates a Paid Family Leave program allowing eligible employees up to 12 weeks of paid, job-protected leave to bond with a new child, care for a sick family member, or assist when a spouse is deployed abroad.
Payroll funding: unlike employer-paid sick leave, PFL is funded by a mandatory employee payroll deduction. Employers must configure payroll systems to withhold the current year's PFL contribution rate from employee paychecks. The separate NY COVID-19 Emergency Leave law officially expired in 2025 and is no longer active.
Holidays
Private employers in New York are not legally required to provide paid holidays, unpaid time off for holidays, or premium pay (time-and-a-half) for working on a recognized holiday.