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As of July 1, 2016, a new law mandates that employers must provide employees with at least four days of paid sick leave per year, accruing at a rate of one day for every 30 hours worked. This requires changes in payroll and accounting systems to manage this new liability, which does not appear on the balance sheet, complicating record-keeping. Employers with existing vacation policies may comply if those policies are classified as paid time off (PTO) and provide more than the minimum required sick days. However, PTO must be paid out when an employee leaves, adding another layer of complexity for employers.