940 CMR 33.03
Accrual and Use of Earned Sick Time
Employees Eligible to Accrue and Use Earned Sick Time
(1) An employee is eligible to accrue and use earned sick time if the employee's primary place
of work is in Massachusetts regardless of the location of the employer. An employee need not
spend 50% or more time working in Massachusetts for a single employer in order for
Massachusetts to be the employee's primary place of work.
Example: A painter with a single employer works 40% of her hours in Massachusetts, 30%
in New Hampshire and 30% in other states. Massachusetts is her primary place of work.
Example: A retail clerk relocates from New York to Massachusetts and takes a job at the
employer's Boston store. Upon the first date of actual work at the Boston store,
Massachusetts becomes the clerk's primary place of work.
(2) If an employee is eligible to accrue and use earned sick time, then all hours the employee
works must be applied toward accrual of earned sick time regardless of the location of the work
and regardless of the location of the employer.
Example: In a single year, an employee of a catering company works 550 hours in
Massachusetts, 350 hours in New Hampshire and 200 hours in Maine. The caterer will
accrue earned sick time on all 1,100 hours worked for the catering company.
(3) Eligible employees permanently transferred to another state but remaining with the same
employer will no longer accrue earned sick time but may use their accrued time.
Accrual of Earned Sick Time
(4) Employees accrue earned sick time on all hours worked at a rate of one hour of earned sick
time for every 30 hours worked, including overtime hours, up to a cap of 40 hours per benefit
year.
(5) Employees accrue earned sick time only on hours worked, not on hours paid when not
working. For example, employees do not accrue earned sick time during vacation, paid time off,
or while using earned sick time.
(6)
Employees exempt from overtime requirements under 29 U.S.C. § 213(a)(1) shall be
assumed to work 40 hours in each work week for purposes of earned sick time accrual unless
their jobs specify a lower number of hours per week, such as salaried part-time employees. In
such cases, earned sick time shall accrue based on that specified number of hours per week.
(7) Employees paid on a piece work or fee-for-service basis accrue earned sick time based on
a reasonable measure of the time the employees work, including established practices or billing.
(a) Adjunct faculty compensated on a fee-for-service or per-course basis shall be deemed
to work three hours for each classroom hour worked.
(b) Family Child Care Providers, as defined by M.G.L. c. 15D, § 17, shall be deemed to
work six hours for each part day worked and ten hours for each full day worked.
(8) Once employees have accrued 40 hours of earned sick time during the benefit year, they do
not continue to accrue more hours of earned sick time regardless of the additional hours they
work.
(9) Once an employee possesses a bank of 40 hours of unused earned sick time, the employer
may opt to delay further accrual until the employee draws down the bank of earned sick time to
below 40 hours.
(10) At the end of the benefit year, an employee may rollover up to 40 hours of unused earned
sick time to the next benefit year.
(11) Employers may track accrual at an accrual rate of one hour of earned sick time for 30 hours
worked or any equivalent accrual rate with smaller increments of time (e.g. one minute of sick
time per 30 minutes worked, two minutes of earned sick time per hour worked).
Use of Earned Sick Time
(12) Employees have the right to use 40 hours of earned sick time per benefit year if the
employee works sufficient hours to earn the time.
(13) An employee may not use earned sick time if the employee is not scheduled to be at work
during the period of use.
(14) The smallest amount of sick time an employee can use is one hour. For uses beyond one
hour, employees may use earned sick time in hourly increments or in the smallest increment the
employer's payroll system uses to account for absences or use of other time.
Example: Chris takes his daughter to a scheduled doctor's appointment during his regularly
scheduled work time, but the entire trip takes 50 minutes. Chris has used one hour of earned
sick time.
Example: A furniture company uses a payroll system that tracks time in 15-minute
increments. Anna, an employee, goes to a dentist appointment and returns after 90 minutes.
Anna has used 90 minutes of earned sick time.
(15) An employer may review with employees the allowable purposes for which earned sick
time may be used under M.G.L. c. 149, § 148C.
(16) Earned sick time may not be invoked as an excuse to be late for work without an
authorized purpose under M.G.L. c. 149, § 148C.
(17) An employee may not accept a specific shift assignment with the intention of calling out
sick for all or part of that shift.
(18) Where an employee's use of earned sick time requires the employer to hire a replacement
or call in another employee and the employer does so, the employer may require the employee
to use an equal number of hours as the replacement or call-in employee works, up to a full shift
of earned sick time. If the employee lacks sufficient accrued earned sick time to cover such time
away from work, the employer must provide sufficient job-protected unpaid leave to make up
the difference in that shift.
Example: A food broker's fleet departs from the employer's principal place of business at
3:00 A.M. Monday through Friday to ensure timely deliveryof perishable items to scheduled
customers. The drivers' shifts vary slightly depending on the route, but average eight hours
with loading and unloading. The employee responsible for the upper Cape Cod deliveries
arrives at the employer's principal place of business at 5:00 A.M. after spending the night in
the ER with a sick child. The employer was notified by phone of the emergency, and called
in an off-duty employee to cover the upper Cape Cod deliveries for the absent driver's shift.
In this example, the employer may require the absent employee to use eight hours of earned
sick time.
Example: The employee, a maternity ward nurse, is scheduled to report for her 12-hour shift
at 8:00 A.M. but calls her supervisor at 6:00 A.M. to report that she will not be available to
work until 12:00 P.M. that day due to a sudden illness in the family. The supervisor is able
to secure a replacement for the first four hours of the employee's shift and must allow the
employee to report for duty at 12:00 P.M. In this example, the employer may not require the
absent employee to use more than four hours of her earned sick time.
(19)
Where an employer does not hire a replacement or call in another employee but the
employee's use of earned sick time results in the employee missing transportation to a work site,
the employer may require the employee to use earned sick time only until the employee arrives
at the work site.
Example: The employee, a landscaper, calls his supervisor before the start of his six-hour
shift at 8:00 A.M. to report that he has to take an ill parent to the hospital. The landscaper's
crew leaves for a new job site and the employee is not replaced. The employee arrives at the
job site by 9:00 A.M. after finding a ride on his own. The employee need only use one hour
of earned sick time.
(20) An employer shall not require an employee to make up time off from work as a condition
of using earned sick time. An employee and employer may, however, by mutual agreement
arrange for the employee to work additional hours during the same or next pay period to avoid
the use of, and payment for earned sick time.
(21) Employers and their fee-for-service employees may arrange to make up hours during the
same pay period or any future pay period that is mutually agreeable.
(22) Employers and employees, by mutual written agreement, may arrange for employees to use
earned sick time before accruing it and for employers to count the use against future accrual.
(23)
If an employee is committing fraud or abuse by engaging in an activity that is not
consistent with allowable purposes for earned sick time under M.G.L. c. 149, § 148C, an
employer may discipline the employee for misuse of sick leave.
(24) If an employee is exhibiting a clear pattern of taking leave on days just before or after a
weekend, vacation, or holiday, an employer may discipline the employee for misuse of earned
sick time, unless the employee provides verification of authorized use under M.G.L. c. 149,
§ 148C.
Payment of Earned Sick Time
(25) Earned paid sick time is paid at the same hourly rate listed in 940 CMR 33.02: Same
Hourly Rate.
(26) When used, earned paid sick time must be paid on the same schedule as regular wages are
paid. Employers may not delay compensating employees for earned paid sick time.
(27) Employers shall have the option, but are not required, to pay out employees for up to 40
hours of unused earned sick time at the end of the benefit year or when the employee changes
jobs within the employer's employment. Employers paying out 16 hours or more shall provide
16 hours of unpaid sick time until the employee accrues new paid time, which shall replace the
unpaid time as it accrues. Employees paying out less than 16 hours shall provide an amount of
unpaid sick time equivalent to the amount paid out until the employee accrues new paid time,
which shall replace the unpaid time as it accrues.
(28) Employers shall have the option, but are not required, to pay out unused earned sick time
upon separation from employment.
90-Day Vesting Period
(29) Employees begin accruing earned sick time on the first date of actual work and may begin
to use any accrued earned sick time 90 days following their first dates of actual work, regardless
of the number of days worked during the 90-day period.
(30) Employees who have been employed for at least 90 days as of July 1, 2015, meaning their
first dates of actual work occurred on or before April 2, 2015, may use earned sick time, whether
paid or unpaid, as it accrues.
Example: Jasper's first date of actual work as a salesperson at a shop is October 1, 2016.
Jasper will be eligible to use any accrued earned sick time 90 days later, which is
December 30, 2016.
Break in Service
(31) Following a break in service of up to four months, an employee shall maintain the right
to use any unused earned sick time accrued before the break in service.
(32) Following a break in service of between four and 12 months, an employee shall maintain
the right to use earned sick time accrued before the break in service if the employee's unused
bank of earned sick time equals or exceeds ten hours.
Example: An employee has accrued 20 hours of earned sick time and then goes on an unpaid
leave of absence for 11 months, starting June 1, 2016. Upon the employee's return to
employment on May 1, 2017, eleven months from the date of the employee last worked for
the employer, the employee shall have the right to use the 20 hours of earned sick time
accrued before the leave of absence began.
(33) Following a break in service of up to 12 months, employees maintain their vesting days
from the employer and do not need to restart the 90-day vesting period.
Transition Year
(34) Employees shall begin to accrue earned sick time beginning on July 1, 2015 and shall be
eligible to use their earned sick time 90 days after their first date of actual work, should a
qualifying need arise.
(35) An employer shall not be required to provide more than 40 hours of earned paid sick time
during the transition year, and any paid leave given in the benefit year prior to July 1, 2015, will
be credited.
Example: An employee used 15 hours of paid leave time as of July 1, 2015. The employer
must allow the employee to earn and use up to 25 hours of earned paid sick time in the
remainder of the benefit year.
Transition Year: Safe Harbor for Employers with Existing Policies Providing Paid Time off
(36) Employers with a policy in existence on May 1, 2015 that provides paid time off or paid
sick leave, shall be deemed in compliance with the Earned Sick Time law until January 1, 2016
provided:
(a) Full-time employees on the policy have the right to earn and use at least 30 hours of paid
time off/paid sick leave between January 1, 2015 and December 31, 2015;
(b) On and after July 1, 2015, all employees not previously covered by the policy, including
part-time employees, seasonal employees, temporary employees, new employees, and per
diem employees must either:
1. accrue paid time off at the same rate of accrual as covered full-time employees; or
2. if the policy provides lump-sum allocations, receive a prorated lump-sum allocation
based on the provision of lump sum paid time off/paid sick leave to covered full-time
employees. Such lump-sum allocations may:
a. where lump sums of paid time off are provided annually, be halved for employees
who receive coverage as of July 1, 2015, and proportionately reduced for employees
hired after July 1, 2015; and/or
b. be proportionate for part-time employees;
If an employee is compensated other than on an hourly or salaried basis, the employee
must accrue or receive lump-sum allocations based on a reasonable approximation of hours
worked; and
(c) 30 hours of paid time off/paid sick leave or such lesser amounts as are earned or used
by employees under 940 CMR 33.03 must be:
1. job-protected leave subject to the law's anti-retaliation provisions;
2. available for the allowed purposes of the leave under M.G.L. c. 149, § 148C; and
3. available to the employee after January 1, 2016 if unused during the Transition Year
unless the policy provides lump sum allocations that make rollover unnecessary.
(37) In all other respects, during this transition period, employers may continue to administer
paid time off under policies in place as of May 1, 2015.
(38) Employers with the option to utilize the safe harbor may also choose full compliance with
M.G.L. c. 149, § 148C, and 940 CMR 33.00 beginning July 1, 2015 for some or all employees.
(39) On or before January 1, 2016, all employers operating under this safe harbor provision
must adjust their policies providing paid time off/paid sick leave to conform to M.G.L. c. 149,
§ 148C, and 940 CMR 33.00.