 Key Highlights From the Act Include: A broad definition of service worker: The Act expressly lists more than 65 examples of service workers to whom it applies, referencing the federal Bureau of Labor Statistics Standard Occupational Classification system. Day or temporary workers, or workers who have not averaged 10 hours of employment in the most recent quarter, are not entitled to the benefits of the Act. A liberal interpretation for an employee's use of the leave: The paid sick leave is to be provided on an annual basis and may be used by a service worker for, among other things, their own, their child's or their spouse's illness, injury or health condition or for care or services provided where the service worker is a victim of family violence or sexual assault. A defined accrual and use process: Under the Act, an employee is entitled to one hour of paid sick time for every 40 hours worked for a maximum of 40 hours, or 5 days, per year. The employee may use the accrued paid leave once he or she has completed 680 hours of employment. Although an employee is entitled to carry over one year's worth of paid sick time, he may only use up to five days per year and will not be entitled to pay for any unused time in the event of termination. Anti-discrimination and anti-retaliation provisions: The Act expressly prohibits discrimination or retaliation against a worker who requests or uses paid sick time under either this Act or the employer's separate sick leave policy or against a worker who files a complaint with the Labor Commissioner alleging a violation under the Act. Notice requirements by employer: Employers must notify each service worker at the time of hire of his or her entitlement to paid sick leave under this Act, the amount he or she is entitled to and the terms of its use. They must also notify the worker of the anti-retaliation provisions contained within the Act, as well as his or her right to file a complaint with the Labor Commissioner in the event of a violation. Notice requirements by employee: In turn, employers may require up to seven days notice from workers seeking to take paid sick leave in foreseeable circumstances and notice as soon as possible for situations which may not be foreseeable. They may also require supporting documentation from a worker who seeks to take three or more consecutive days of leave. Safe harbor where other paid leaves are offered: Employers who offer any other paid leave which may be used for the same purposes of this Act and that offers equal or greater time or benefit to the employee, such as paid vacation, personal days or paid time off, shall be deemed to be in compliance. Additionally, so long as an employer provides the mandatory paid sick time under the Act, this law does not prohibit it from reducing or restricting any other paid time it may offer for any other purposes over and above the requisite five days of sick time. Connecticut's newly enacted paid sick leave law will hold employers liable for non-compliance, subjecting them to fines for each violation from up to $100 to a mandatory $500 in certain circumstances. Other relief may include an employee's reinstatement, reestablishment of benefits and back wages. Employers can protect against such exposure by regularly reviewing and updating their policies and practices to incorporate and comply with such new legal requirements. If you have questions regarding how this Connecticut legislation may affect your business or require assistance in bringing your company into compliance please contact Katherin Nukk-Freeman or the Nukk-Freeman & Cerra attorney with whom you normally work. Any tax advice included in this written or electronic communication was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency. | 
