More and more jurisdictions are passing laws requiring employers to provide paid leave to employees, and the COVID-19 pandemic has only accelerated this trend. When new laws are enacted, employers often have questions about the impact on their existing policies. Here are answers to some frequently asked questions on paid sick leave, vacation, and paid time off. Q: Where is paid vacation required? A: No federal, state, or local law requires employers to provide paid vacation. However, some jurisdictions have enacted laws requiring employers to provide paid leave that employees can use for any purpose, including vacation. For example, Maine requires employers with more than 10 employees to provide paid time off that can be used for any reason. Nevada has a similar law that applies to employers with 50 or more employees. Despite the absence in laws requiring paid vacation, it remains one of the most common employee benefits. More than 90 percent of full-time employees receive paid vacation time, according to the Bureau of Labor Statistics (BLS). Providing paid vacation, and developing a culture that encourages employees to use their time, can help attract and retain employees and bolster productivity, particularly in these unprecedented times. Q: Where is paid sick leave required? A: Currently, the following jurisdictions require employers to provide paid sick leave to employees: States:Other Jurisdictions: Chicago Cook County, Illinois District of Columbia Cities in California: Berkeley, Emeryville, Oakland, San Francisco, Santa Monica, San Diego, Long Beach (hotels with 100 or more rooms), and Los Angeles Cities in Minnesota: Duluth, Minneapolis, and St. Paul Montgomery County, Maryland New York City Cities in Pennsylvania: Philadelphia and Pittsburgh Cities in Washington: Seattle, Tacoma, and SeaTac (hospitality and transportation industries) Q: Do we have to provide paid leave to employees if they miss work due to COVID-19? A: Effective April 1, 2020, the Families First Coronavirus Response Act (FFCRA) required employers with fewer than 500 employees to provide emergency paid sick leave (up to 80 hours) and public health emergency leave (up to 12 weeks) to employees and established tax credits for employers that do so. The FFCRA's leave requirements expired on December 31, 2020. However, the tax credit portion of the law was extended through September 30, 2021 for employers that voluntarily offer either type of leave. While the FFCRA's leave requirements ended, some states and local jurisdictions have stepped in with their own leave requirements. For instance, as of January 1, 2021, all Colorado employers must provide up to 80 hours of public health emergency leave to employees. On March 19, 2021, California enacted a law requiring employers with more than 25 employees to provide COVID-19 supplemental paid sick leave. The law applies retroactively to January 1, 2021 and will remain in effect through September 30, 2021. This leave is in addition to any paid sick leave to which the employee is entitled under state law. Employers have until today (March 29, 2021) to start providing the leave. However, since the law applies retroactively to January 1, 2021, if an employee took qualifying leave from January 1, 2021 through March 28, 2021 and makes a request for retroactive payment on or after March 29, 2021, the employer must provide it. A number of cities in California and Pennsylvania have also extended their COVID-19 related leave laws beyond December 31, 2020 or enacted new requirements for 2021. Also, New York recently enacted a law requiring employers to provide paid leave for employees to receive a COVID-19 vaccination. Keep in mind that states and local jurisdictions may have paid sick leave laws that were enacted prior to the pandemic (see the answer above) that may cover situations related to COVID-19. Additionally, if you require the COVID-19 vaccine, you would generally be required to pay employees for the time spent meeting the requirement. Check your state and local laws to ensure compliance with all applicable laws. Even in the absence of a requirement to provide paid leave to employees for reasons related to COVID-19, many employers do so to encourage sick workers to stay home and prevent the spread of the illness. Q: What is the difference between a paid vacation policy, paid sick leave policy, and a paid time off (PTO) policy? A: Instead of having separate policies for vacation, sick, and other types of leave, many employers offer a single PTO policy under which employees can use accrued time off for any purpose. For example, you may offer 14 days of PTO per year that employees can use for any reason. Under this policy, one employee could use 10 days for a vacation, another three days when they get sick later in the year, and the remaining time off to care for their child, whose school was closed due to a snowstorm. Other employees may use the time differently to meet their specific needs and circumstances.