New York City has updated its Earned Safe and Sick Time Act (ESSTA). These changes expand the reasons employees can take leave and require employers to provide additional unpaid time off each year.

What stays the same

Employees in NYC continue to earn ESSTA at: 
1 hour of Paid safe/sick time for every 30 hours worked, up to 40–56 hours per year (based on employer size).

What’s new starting Feb. 22, 2026

1) Additional 32 hours UNPAID leave

Employers must provide an extra 32 hours of unpaid ESSTA leave:

• Available immediately upon hire

• Available again Every Year* (See FAQ below)

• Does not carry over

This is in addition to the existing paid ESSTA time.

2) Expanded reasons employees can use leave

ESSTA may now be used for more situations, including:

• Certain public disaster closures or restrictions

• Legal proceedings related to housing or subsistence benefits

• Expanded caregiving needs and workplace-violence related services

Reminder: Paid Prenatal Leave (already required)

NY law provides 20 hours of paid prenatal leave, separate from ESSTA. It can be used in 1-hour increments within a rolling 52-week period.

Payroll / Reporting Impact

Employers may need payroll tracking updated to reflect:

• The existing paid ESSTA balance

• The new 32-hour unpaid ESSTA balance

• Prenatal leave (if applicable)

If you have NYC employees, we recommend reviewing your leave setup before February 2026 so policies and pay statements remain compliant.

FAQ – NYC ESSTA Updates

1) What does “Every Year” mean?

Annual ESSTA limits are typically tracked on a calendar year (January 1 – December 31). However, employers can use a regular, consecutive 12-month period of their choosing. If your company uses a different 12-month benefit year, the setup can be aligned with that period, as long as it is applied consistently and documented in your policy. 

2) Can Brands set up tracking for the expanded ESSTA law?

Yes. New accrual setup: $195. If you already have accrual tracking, the update is $50.

3) Will Brands track the balances separately (Paid / Unpaid / Prenatal)?

Yes — on accrual reports and employee pay statements (when applicable).

For more information: NYC Paid Safe and Sick Leave FAQs 
https://www.nyc.gov/site/dca/about/paid-sick-leave-FAQs.page