As we (hopefully) get closer to putting the pandemic behind us, some states and cities just continue to expand coronavirus emergency measures impacting businesses. A tale of 2 cities – or more accurately, one city and one state – when it comes to expiration of the COVID-19 specific sick leave that was mandated at the height of the pandemic last year. Just last month, California reinstated and expanded its supplemental paid sick leave (SPSL) requirement on employers in the Golden State. Previously, the SPSL requirement of 80 hours applied only to businesses with more than 500 employees and the mandate expired on December 31. Notwithstanding, Governor Gavin Newsom signed SB 95 into law effective March 29 and that directive, retroactive to January 1 applies to all employers in the state with 26 or more employees. SB 95 mandates an additional SPSL bank of 80 hours for all eligible employees through September 30, 2021. Also effective on March 29, the city of Philadelphia amended the Public Health Emergency Leave (PHEL) mandate to require employers provide up to an additional 80 hours of 2021 PHEL. In addition, the law requires employers to provide covered employees with a Notice to Employees by this past Tuesday, April 13, 2021. The new PHEL mandate, which does not affect Philadelphia’s existing non-COVID paid sick leave mandate, will remain in effect until one week following the official termination of the COVID public health emergency.