If your production or production company is operating in New York City or New York State, here’s what you should know for 2021.
Update: In March 2021, Governor Andrew M. Cuomo signed a new law granting employees paid leave time to receive COVID-19 vaccinations.
According to this guidance, employees may use up to 8 accrued sick leave hours available to them under the New York State Sick Leave law to recover from any side effects of the COVID-19 vaccination and employers are required to allow them to do so. This is in addition to New York State COVID-19 emergency paid sick time and COVID-19 vaccination leave protections. More details can be found here.
Paid Sick Leave
Who is covered?
- NYC: Domestic workers and employees at any size business or nonprofit in New York City. Employees must work 80+ hours per calendar year in New York City.
- New York State: All private-sector employees in New York State are covered
What is the accrual rate and how much sick leave are employees eligible for?
- Accrual rate: 1 hour for every 30 hours worked, up to 40 hours per year, effective 9/30/20
- Employers with 5+ employees - employees get up to 40 hours of paid sick leave per calendar year
- Employers with <5 employees - employees get up to 40 hours of unpaid sick leave per calendar year
- New York State:
- Accrual rate: Not less than 1 hour for every 30 hours worked, effective 9/30/20
- Employers with 100+ employees - employees get up to 56 hours of paid sick leave per calendar year
- Employers with 5-99 employees - employees get up to 40 hours of paid sick leave per calendar year
- Employers with combined net income of $1MM or more and <5 employees - employees get up to 40 hours of paid sick leave per calendar year
- Employers with combined net income of $1MM or less and <5 employees - employees get up to 40 hours of unpaid sick leave per calendar year
How can employees use their sick leave?
- New York City: Covered employees may use sick leave as they accrue it as needed or all at once for sick leave for themselves or a family member for diagnosis, care, treatment of illness, injury, or preventative medical care. Sick leave may also be used if a public official closes an employee’s workplace or child’s school/care provider due to a public health emergency.
- New York State: After 1/1/2021, employees may use accrued leave for mental/physical illness, injury, health condition or diagnosis, care, treatment of the aforementioned affiliations.
Can employees carry over or roll over sick leave to the next calendar year?
- New York City:
- Employers with <100 employees - May roll over up to 40 hours of unused safe and sick leave to the next calendar year
- Employers with 100+ employees - Employees may roll over up to 56 hours of unused safe and sick leave to the next calendar year
Paid Family Leave
On September 1, 2020, the NY Department of Financial Services published a new premium rate for Paid Family Leave benefits for 2021.
- Maximum contribution rate: .511% (this includes the .005% risk adjustment for COVID-19 quarantine claims)
- NY State Average Weekly Wage Cap: $75,408.84
- Maximum Employee Contribution: $385.34 per employee per year
- Maximum benefit duration: 12 weeks
- Maximum weekly benefit rate: 67% of the employee’s average weekly wage, capped at $971.61 per week
- New York Premium Rate for Family Leave Benefits and Maximum Employee Contribution for Coverage Beginning January 1, 2021
Last updated 8.10.21. This information in this communication is general in nature, and is not intended, nor should it be construed, as legal, accounting, tax or other professional advice rendered by GreenSlate, LLC. The reader should contact his or her attorney, CPA, or tax professional prior to taking any action based upon this information.