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As of July 1, 2016, the Sick Leave Law requires employers to provide employees with a minimum of four days of sick time per year, accruing at a rate of one day for every 30 hours worked. This change necessitates adjustments in payroll and accounting practices to account for this new liability, which does not appear on the balance sheet. Employers must also separately track this sick leave due to its complexity. Furthermore, if a vacation policy is in place, it must function as a Paid Time Off (PTO) policy that exceeds the required sick leave days. The challenge arises when PTO payouts must occur upon employee departure, complicating payroll liabilities.