Despite the decreasing rates of COVID infections nationally, some states and locales are expanding the employee protections and benefits that were initially put in place because of the coronavirus pandemic. Primary amongst these dictates is the reimposition of COVID-19 emergency paid sick leave. For the third time, the city of Philadelphia has imposed a special COVID-19 paid sick leave requirement and this time, on employers with 25 or more employees. The paid sick leave edict was originally adopted in the City of Brotherly Love back in September, 2020 and only applied to those with more than 50 employees. It expired at the end of 2020, was reimposed in March of 2021 through June 10, 2021 and now has been implemented again and will likely remain in place through December 2023. Employers must provide notice of this new requirement to their employees by tomorrow, March 25, 2021. As we previously advised you, California extended the applicability of COVID-19 emergency paid sick leave, last month through September 30 – but they did it retroactively to January 1! And despite the fact that New York has rescinded its statewide mandate, beginning April 1, the New York court system will start terminating employees who are not fully vaccinated, so maybe we’re not getting “back to normal” anytime soon?