employees with either 40 or 56 hours of sick leave as follows:
i. Employers with 4 employees or fewer with a net income of less than $1 million in the
previous tax year must provide employees at least 40 hours of unpaid sick leave
ii. Employers with 4 employees or fewer with a net income of greater than $1 million in the
previous tax year must provide employees at least 40 hours of paid sick leave
iii. Employers with 5 to 99 employees within a calendar year must provide employees with
at least 40 hours of paid sick leave, within each calendar year.
iv. Employers with at least 100 employees within a calendar year must provide employees
with at least 56 hours of paid sick leave.
For the purposes of determining the number of employees within a calendar year, a calendar year
is the 12-month period between January 1 st and December 31 st . For all other purposes (such as
sick leave hours) a calendar year is the 12-month period between January 1 st and December 31st or a consecutive 12-month period determined by the employer.
Sick leave is to be accrued at a rate of not less than 1 hour for every 30 hours worked beginning
at the commencement of the employment or the effective date, whichever comes later. An
employer may however choose to provide employees with the entire amount of leave at the
beginning of the year. Such employer is prevented from later reducing the amount of leave if an
employee fails to work sufficient hours to accrue the sick leave amount provided.