Effective September 30, the state of New York will have a second sick leave law taking effect – one specific to the COVID-19 pandemic and the other, a new general employment mandate. The new benefit, which was approved as part of the state budget and ironically becomes effective on the exact same date as Governor Cuomo will allow restaurants in New York City to open at 25% capacity, varies based on the size of the business’ workforce and its net income in the previous year. Employers with four or fewer employees and net income less than $1 million must provide 40 hours of unpaid leave per calendar year, but if their net income is greater than $1 million, the sick leave must be paid leave. Employers with five to 99 employees must provide 40 hours paid leave annually while those with more than 100 workers must provide 56 hours of paid leave per year. The leave accrues at a rate of one hour leave earned for every 30 hours worked up to 40 hours annually. The COVID sick leave law, signed by Governor Cuomo back in March but retroactive to January 1, 2020, is also tied to the size of the workforce and the annual business income of the business. Although the COVID paid leave was available immediately, it more restrictive as to when and how the leave is used by employees. If two sick leave laws weren’t enough, there is also a separate one for Westchester County and another on the books in New York City. In those communities, the most generous policy available is the one that is required.