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The Sick Leave Law, effective July 1, 2016, mandates that employers must provide employees with a minimum of four days of sick leave per year, accruing at one day for every 30 hours worked. This change necessitates updates to payroll and accounting systems to accommodate the new liability, which does not appear on the balance sheet. Employers must also track sick leave separately, complicating processes further. If a company has a Paid Time Off (PTO) policy that exceeds four days, they are compliant; however, they must consider that PTO must be paid out when an employee leaves, adding another layer of complexity.