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The Sick Bay Law, effective July 1, 2016, mandates that employers provide employees with at least four days of sick leave annually, accruing one day for every 30 hours worked. This change necessitates updates to payroll and accounting systems to accommodate this new liability, which does not appear on balance sheets. Additionally, if a company has a paid time off (PTO) policy that exceeds the required sick leave days, it meets compliance. However, a complication arises as PTO must be paid out when an employee departs, adding further complexity for employers.