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Even without a handbook, it's essential to have a written policy on sick leave that outlines obligations, including accrual methods. Front-loading sick leave can streamline administration but may create disparities among full-time and part-time employees, particularly those who may not accrue the full annual allowance of 40 or 56 hours. Employers should consider if it is better to over-provide upfront as a benefit. Additionally, while the sick leave year typically aligns with the calendar year, it's possible to establish a different consecutive 12-month period for sick leave, though this may complicate administration.