Your phone buzzes at 7 AM on a Sunday. Your bartender. Food poisoning. Again. Third Sunday in a row.
You've already burned through his 40 hours of paid sick leave. Last year, that would have been the end of it. He's out of time, you mark it unexcused, and the conversation is straightforward.
Not anymore.
As of February 22, 2026, that bartender has 32 additional hours of unpaid protected leave sitting in a bank you probably haven't set up yet. And unlike paid sick leave, those hours had to be in his hands on Day One. No accrual. No waiting period. Front-loaded, full stop.
Welcome to the new math. 40 plus 32 plus 20. That's 92 hours of protected leave your employees may be entitled to this year, and every one of those hours comes with rules that can cost you if you get them wrong.
What Changed on February 22
The NYC Earned Safe and Sick Time Act got its most significant expansion since it was enacted. Four changes. All effective immediately. All enforceable now.
32 hours of new unpaid protected leave. Every employer in the five boroughs, regardless of size, must provide 32 hours of unpaid leave per calendar year. This is on top of whatever paid sick leave you already provide.
Expanded qualifying reasons. Employees can now use safe and sick time for workplace violence situations, caregiving responsibilities, proceedings related to housing or subsistence benefits, and declared public disasters.
Prenatal leave codified. 20 hours of paid prenatal leave per 52-week period, separate from and in addition to both paid and unpaid sick leave. This is its own entitlement. It stacks.
Aggressive enforcement already underway. DCWP has sent over 56,000 warning letters. The deadline to post updated Notices of Employee Rights was this past Saturday, March 8. If your notice is still the old version, you are already out of compliance.
🚩 Common Pitfall 🚩
The March 8 deadline was a DCWP administrative notice-posting deadline. Failing to post the updated notice is itself a violation. If you haven’t posted yet, do it today — you are already late.

The New Math: What Employees Actually Get
The total protected leave depends on your size, but everyone gets the new 32 unpaid hours and 20 prenatal hours on top of what they already had.
Employer Size | Paid Sick/Safe | + Unpaid Leave | + Prenatal | Total Protected Hrs |
|---|---|---|---|---|
100+ employees | 56 hours | 32 hours | 20 hours | 108 hours |
5 to 99 employees | 40 hours | 32 hours | 20 hours | 92 hours |
1-4 employees (>$1M) | 40 hours | 32 hours | 20 hours | 92 hours |
1-4 employees (≤$1M) | 40 hrs unpaid | 32 hours | 20 hours | 92 hours (mostly unpaid) |
A mid-size employer that used to deal with 40 hours of protected leave is now looking at 92 hours. That's nearly twelve full work days of protected time per employee per year.
⚡ Compliance Tip ⚡
The 32 hours of unpaid leave do not roll over. But they must be front-loaded at the start of employment or the calendar year. You cannot make employees accrue unpaid leave.

Front-Loading: The Detail That Changes Everything
Paid sick leave under ESSTA can be accrued. One hour per thirty hours worked. The new 32-hour unpaid bank works differently. It must be front-loaded. There is no accrual option.
On day one of the calendar year, or on the employee's first day of employment, those 32 hours must be available. Full stop.
If your calendar year runs January to December, that's the default, and that's what most employers should use unless they've already established something different.
🚩 Common Pitfall 🚩
The 32 unpaid hours must be available in full at the start of each calendar year. There is no prorating for partial-year employees.
What Counts and What Doesn't
Qualifying uses: personal illness or injury, family member illness or care, safe time (domestic violence, sexual offenses, stalking, human trafficking), workplace violence, caregiving obligations, housing or subsistence benefit proceedings, and declared public disasters.
Not qualifying: graduations, birthdays, personal errands, vacation-style time off.
If an employee tells you they're sick, the presumption favors the employee. Questioning every absence is not a compliance strategy. It's an invitation for a retaliation claim.

Your Enforcement Toolkit: What You Can Actually Do
Doctor's note after three consecutive days. You can request medical documentation after an employee has been out for more than three consecutive work days. Not before. The request is limited: attestation confirming need, estimated duration, and return date. No diagnosis. No medical records.
If an employee uses two days of paid sick leave and one day of unpaid leave, and they're consecutive, that's three days. You can request documentation. The bank the hours come from doesn't change the threshold.
Affidavit for suspected abuse. If you genuinely believe an employee is misusing protected leave, you can ask them to complete a DCWP affidavit. The employee swears under oath that the leave was used for a qualifying purpose.
This is your tool for the employee who gets food poisoning every Sunday. You're not disciplining. You're not accusing. You're asking them to attest that each absence was for a protected reason.
🔎 Audit Red Flag 🔎
Requesting an affidavit every time someone calls out sick will be treated as deterrence by DCWP investigators. Reserve it for genuinely suspicious patterns.
The One-Bank Option: Simplify and Move On
Consider combining everything into one paid bank and eliminating the tracking headache entirely. Nothing stops you from giving every employee 72 hours (or 88, or 108) of paid sick leave in one pool.
The 32 new hours are unpaid. If you convert them to paid, you're paying for at most four additional days per employee per year, and only if they use all of them. For many employers, the administrative cost of tracking two banks will exceed the cost of just paying for the time. This is not said lightly, but evaluate your true costs of administering these leave banks against the positive morale boost.
⚡ Compliance Tip ⚡ If you go the one-bank route, make sure your policy explicitly states the combined bank satisfies both paid and unpaid leave requirements under ESSTA. Document the decision.
Prenatal Leave: The Third Rail
The 20 hours of prenatal leave is a separate entitlement that stacks on top of everything else. A pregnant employee who has exhausted paid sick leave and unpaid leave still has 20 hours of paid prenatal leave available.
It runs on a 52-week period, not a calendar year. It applies to prenatal care specifically: doctor's visits, testing, monitoring.
🚩 Common Pitfall 🚩
Don't deduct prenatal leave from sick leave. They are separate entitlements under separate provisions.
What This Looks Like in Practice
[Note: This is a hypothetical scenario based on common compliance patterns. No real business is depicted.]
Maria works at a Brooklyn bakery with 25 employees. By September, she's used all 40 paid sick hours.
In October, a major storm is declared a public disaster. Maria's daughter's school closes for a week. Under the old law, Maria had no protected leave left.
Under the amended ESSTA, Maria draws from her 32-hour unpaid bank. She takes 24 hours across three days. Her employer cannot assign attendance points, cannot require coverage, and cannot discipline her.
Later, Maria becomes pregnant. She has 20 hours of paid prenatal leave available, separate from everything else. Total protected leave in one year: up to 92 hours.
🎯 Best Practice Highlight 🎯
Walk through this scenario with your managers. An employee with zero paid sick leave remaining still has up to 52 additional hours of protected time.

The 72-Hour Compliance Playbook
Set up the 32-hour unpaid bank now. Create a separate unpaid leave bank in payroll, or convert to a combined paid bank.
Post the updated DCWP Notice. The March 8 notice-posting deadline was this past Saturday. If your notice is outdated, replace it today — you’re already behind.
Update your written sick leave policy. Your handbook from last year doesn't mention the 32-hour bank, new qualifying reasons, or prenatal leave. Rewrite it.
Train managers on new qualifying reasons. Workplace violence, caregiving, housing proceedings, public disasters.
Know your enforcement tools. Doctor's note after three consecutive days. Affidavit for suspected abuse.
Consider the one-bank move. Combine paid and unpaid into one paid bank. Eliminate the tracking headache.
Final Thoughts
The ESSTA amendments didn't make a small tweak to sick leave. They redrew the map. Employees now have access to nearly twelve full days of protected time per year across three separate entitlements.
The cost of compliance is an afternoon's worth of work and maybe a phone call to your attorney. The cost of ignoring it is measured in DCWP complaints, employee lawsuits, and five-figure settlements for violations that could have been prevented with a policy update and a posted notice.
Your bartender is going to call out sick again next Sunday. When he does, make sure you know exactly which bank those hours come from, what documentation you can request, and what happens when the bank runs dry.
Keep fighting the good fight.
This article is for informational purposes only and does not constitute legal advice. For guidance on your specific situation, consult a qualified employment attorney. ATTORNEY ADVERTISING. Prior results do not guarantee a similar outcome.
© 2026 Lee Jacobs & Associates LLC. All rights reserved.


