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The Sick Bay Law, effective July 1, 2016, mandates that employers provide at least four days of sick leave per year, accruing one day for every 30 hours worked. This change requires adjustments in payroll and accounting to account for this new liability, which does not appear on the balance sheet, complicating tracking processes. If a business has a Paid Time Off (PTO) policy that exceeds four days, it may meet the requirements. However, employers face the additional challenge of having to pay out unused PTO when an employee leaves, further complicating payroll management.