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The Sick Pay Law changed on July 1, 2016, requiring employers to provide at least four days of sick leave per year, accruing one hour for every 30 hours worked. This mandates adjustments in payroll and accounting practices to accommodate the new liability, which does not appear on the balance sheet, complicating record-keeping. Additionally, if a company has a Paid Time Off (PTO) policy that exceeds the minimum sick leave requirement, they need to ensure it qualifies as PTO rather than a vacation policy. A significant concern is that PTO must be paid out when an employee leaves, impacting financial planning.