There are currently 19 states plus Washington D.C. that offer mandated paid sick leave or paid time off to employees. Alaska, Missouri, and Nebraska will be added to this list in 2025. The new laws are outlined below.
Alaska
The Alaska paid sick leave law will apply to all employers with 1 or more employees in Alaska.
Effective: July 1, 2025
Accrual: One hour of paid sick leave for every 30 hours worked
Available for use: Immediately
Annual Accrual Cap: 40 hours (fewer than 15 employees) or 56 hours (15 or more employees)
Frontloading: Not specified
Carryover: All unused sick leave will carry over to the following year.
Usage Cap: Yes – 40 hours (less than 15 employees) or 56 hours (15+ employees)
Covered reasons for use include:
- An employee’s own mental or physical illness, injury, or health condition; need for medical diagnosis, care, or treatment; or need for preventative medical care;
- Care or assistance to a family member relating to mental or physical illness, injury, or health condition; need for medical diagnosis, care, or treatment; or need for preventative medical care; and
- Absence necessary due to domestic violence, sexual assault, or stalking if the leave is to permit the employee to obtain for themselves or a family member medical or psychological attention, services from a victim’s aid organization, relocation, or legal services.
Under the law, family member is defined as: spouse; another person cohabitating with the person in a conjugal relationship (that is not a legal marriage); a child, including step or adoptive; a parent, sibling, grandparent, aunt, or uncle; a parent or sibling of the employee’s spouse; a domestic partner; a foster child, legal ward, or person to whom the employee stands in loco parentis; a foster or adoptive parent, legal guardian, or person who stood in loco parentis when the employee was a minor child; or any other individual related by blood or whose close association is the equivalent of a family relationship.
Missouri
The Missouri sick leave law will apply to all employers with 1 or more employees in Missouri.
Effective: May 1, 2025
Accrual: One hour of earned paid sick leave for every 30 hours worked
Available for use: Immediately
Annual Accrual Cap: No annual accrual cap
Frontloading: Yes (carryover required)
Carryover: 80 hours with optional payout alternative to carryover.
Usage Cap: 56 hours (15+ employees) or 40 hours (less than 15 employees)
Covered reasons for use include:
- The employee’s own mental or physical illness, injury, or health condition; need for medical diagnosis, care, or treatment; or need for preventative medical care;
- Care of a family member who has a mental or physical illness, injury, or health condition; who needs medical diagnosis; or who needs preventative medical care;
- Closure of the employee’s place of business by order of a public official due to a public health emergency; need to care for a child whose school or place of care has been closed by order of a public official due to a public health emergency; or need to care for oneself or a family member when it has been determined by health authorities that the presence of the individual in the community may jeopardize the health of others due to exposure to a communicable disease; and
- Absence necessary due to domestic violence, sexual assault, or stalking if the leave is to permit for medical attention (physical or psychological injury); services from a victim services organization; counseling; relocation; or legal services for the employee or the employee’s family member.
Under the law, family member is defined as including the following individuals: a biological, adopted, or foster child, stepchild, legal ward, child of a domestic partner, or child to whom the employee stands in loco parentis or stood in loco parentis when said child was a minor, regardless of age; a biological, foster, step, or adoptive parent or legal guardian of the employee or employee’s spouse or domestic partner; a person who stood in loco parentis to the employee, employee’s spouse, or domestic partner when they were a minor child; a legal spouse, domestic partner, or individual with whom the employee is in a continuing social relationship of a romantic or intimate nature; a grandparent, grandchild, or sibling (whether adoptive, foster, step, or biological) of the employee, employee’s spouse, or domestic partner; or a person for whom the employee is responsible for providing or arranging health or safety-related care.
Nebraska
Nebraska’s paid sick leave law will apply to employers with one or more employees in Nebraska. Individuals who work fewer than 80 hours per year are not entitled to paid sick leave.
Effective: October 1, 2025
Accrual: One hour of paid sick leave for every 30 hours worked
Available for use: Immediately
Annual Accrual Cap: 40 hours (less than 20 employees) and 56 hours (20 or more employees)
Frontloading: Yes (carryover required)
Carryover: All unused sick leave carries over with optional payout alternative to carryover.
Usage Cap: 40 hours (less than 20 employees) or 56 hours (20 or more employees)
Covered reasons for use include:
- The employee’s own mental or physical illness, injury, or health condition; need for medical diagnosis, care, or treatment; or need for preventative medical care;
- Care of a family member who has a mental or physical illness, injury, or health condition; who needs medical diagnosis; who needs preventative medical care; or, in the case of a child, to attend a meeting necessitated by the child’s mental or physical illness at a school or place of care; and
- Closure of the employee’s place of business by order of a public official due to a public health emergency; need to care for a child whose school or place of care has been closed by order of a public official due to a public health emergency; or the need to self-isolate or care for a family member when it has been determined by health authorities that the presence of the individual in the community may jeopardize the health of others due to exposure to a communicable disease.
In Nebraska, the definition of family member includes: a biological, adopted, or foster child, stepchild, legal ward, or child to whom the employee stands in loco parentis, regardless of age; a biological, foster, step, or adoptive parent or legal guardian of the employee or employee’s spouse; a person who stood in loco parentis to the employee or employee’s spouse when they were a minor child; a legal spouse; a grandparent, grandchild, or sibling (whether adoptive, foster, step, or biological) of the employee or employee’s spouse; any other individual related by blood; or any other individual whose close association is the equivalent of a family relationship.
Employer Action
As a general rule of thumb, employers should review and revise their policies and practices as necessary and educate their employees on the new paid sick leave laws. In addition, each state has specific action for employers:
Alaska
- When employment begins or within 30 days of the law’s effective date (whichever is later), employers must provide written notice of employee rights under the paid sick leave law. At this time, the state has not provided a model notice, so employers can determine the best way to communicate this information with their employees.
Missouri
- Within 14 calendar days of employment beginning or on 4/15/25 (whichever is later), employers must provide written notice of employee rights under the paid sick leave law.
- Employers must display workplace poster (if applicable) or provide notice via electronic communication.
Nebraska
- When employment begins or by 9/1/25, employers must provide written notice to employees of their rights under the paid sick leave law.
- Employers must display workplace poster (if applicable) or provide notice via electronic communication.
- Sick time balances (available and taken) should be made available (either recorded in or attached to) employee paystubs.
Connect with a Sequoia consultant to learn how Sequoia’s compliance services are integrated in our benefits services and tailored solutions. And if you’re already a Sequoia client, stay on top of your employer obligations with your Compliance Checklist that highlights important compliance dates, action items, and resources.
The information and materials on this blog are provided for informational purposes only and are not intended to constitute legal or tax advice. Information provided in this blog may not reflect the most current legal developments and may vary by jurisdiction. The content on this blog is for general informational purposes only and does not apply to any particular facts or circumstances. The use of this blog does not in any way establish an attorney-client relationship, nor should any such relationship be implied, and the contents do not constitute legal or tax advice. If you require legal or tax advice, please consult with a licensed attorney or tax professional in your jurisdiction. The contributing authors expressly disclaim all liability to any persons or entities with respect to any action or inaction based on the contents of this blog. © 2024 Sequoia Consulting Group. All Rights Reserved.