New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABOR
Chapter II - DIVISION OF LABOR STANDARDS
Subchapter G - Deductions From Wages
Part 196 - Sick Leave
Section 196-1.4 - Employee Counts

Universal Citation: 12 NY Comp Codes Rules and Regs ยง 196-1.4

Current through Register Vol. 46, No. 12, March 20, 2024

(a) For the purposes of Section 196-b, the number of employees employed by an employer during a calendar year shall be determined by counting the highest total number of employees concurrently employed at any point during the calendar year to date.

(1) For employers that increase the number of employees during a calendar year above any threshold contained in Section 196-b(1):
(i) The accrual of additional required leave up to the entitlement amount in Section 196-b(1) shall be prospective from the date of such increase and shall not entitle employees to reimbursement for previously used unpaid leave or to use more than the maximum amount of leave set by the employer in accordance with Section 196-b(6).

(ii) Prior accruals of used and unused paid leave and used unpaid leave in a calendar year may be credited by an employer toward any increased paid leave obligations under Section 196-b. Employers may not credit any prior accrual of unused unpaid leave toward any paid leave obligations.

(iii) Employees shall retain all existing accruals of paid and unpaid leave notwithstanding an increase in the number of employees during a calendar year.

(2) Reductions in the number of employees working for an employer shall not reduce employee leave entitlements under Section 196-b until the following calendar year.

(b) Employees on paid or unpaid leave, including sick leave, leaves of absence, disciplinary suspension, or any other type of temporary absence, are counted as long as the employer has a reasonable expectation that the employee will later return to active employment. If there is no employment relationship (as when an employee is laid off or terminated, whether temporarily or permanently), such individual is not counted.

(c) Part-time employees are considered to be employed each working day of the calendar week.

(d) Employees jointly employed by more than one employer must be counted by each employer, whether or not they are on the employer's payroll records, for the purposes of determining each employer's leave obligation under Section 196-b.

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