The EST law, effective since July 1, 2015, requires all Massachusetts employers to allow workers to earn and use up to 40 hours of sick time per calendar year. The updated regulations outline how time should be accrued, paid, and administered.

Who Is Covered

• Applies to all employers operating within Massachusetts
• Eligible employees may accrue up to 40 hours of paid sick time annually

Key Regulation Highlights

1. Concurrent Leave
Earned sick time can run at the same time as approved leave under the federal Family and Medical Leave Act (FMLA) and other Massachusetts leave laws, allowing employees to receive pay while on protected leave.

2. Travel Time Counts
If sick time is used for medical care, employees may include reasonable travel time related to the visit—such as trips to and from a doctor’s appointment in their EST hours.

3. Regular Pay Rate Required
Sick time must be paid at the employee’s normal hourly rate, ensuring no reduction in standard wages.

4. Accrual Cap Options
Employers may pause additional EST accrual for employees who already have 40 hours of unused sick time banked, until part of that time is used.

5. Carryover (Rollover) Rules

• Employees can carry over up to 40 unused hours into the next calendar year
• Exception: Rollover is not required if the employer “front-loads” the full 40 hours at the start of the calendar year

6. End-of-Year Payout
Employers may choose to pay out unused sick time (up to 40 hours) at year-end, but this is optional, not mandatory.

7. Rehired Employees
If an employee has a break in service, previously accrued EST remains available for use for up to 12 months after rehire. No new 90-day waiting/vesting period is required.

Employer Compliance Reminder

To stay compliant, businesses should:

• Update employee handbooks
• Adjust accrual tracking systems
• Ensure payroll policies meet regular-rate payment requirements
• Train management on eligible usage and rollover rules
• Maintain accurate time-off documentation

Non-compliance may lead to financial penalties, claims related to wage violations, or state audits.

Bottom Line

These updated clarifications provide clearer direction on employee entitlements and employer obligations under Massachusetts sick leave law. Employers should review internal policies now to ensure full compliance and avoid legal or financial exposure.

For questions about this law or its interpretation, contact our office to speak with an attorney.

Variations on the Sick Leave Law

• Businesses employing more than 10 workers are required to provide paid sick leave;
• Businesses employing 10 workers or fewer are required to provide unpaid sick leave;
• Employee calculations include full time, part time and temporary workers;
• Sick leave accrues at a rate of one hour per 30 hours of work, with a maximum of 40 hours; and
• Sick leave cannot be used until employees have worked at least 90 hours.

Under the law, employees may use their accumulated sick to care for themselves or an immediate family member. Doctors’ appointments, home care and illness are all covered under the legislation. The law also includes a provision for victims of domestic violence who need to deal with psychological, physical or legal ramifications.

In 2014, Massachusetts voters passed a statewide earned sick time law aimed at expanding workforce protections in the private sector. The regulation took effect on July 1, 2015, requiring most employers to allow workers to accrue and use up to 40 hours of sick leave per year.

Paid vs. Unpaid Sick Leave Requirements

Employers with more than 10 workers must provide paid sick leave

• Employers with 10 or fewer workers must provide unpaid sick leave
• Worker count includes full-time, part-time, and temporary employees

Sick Leave Accrual & Eligibility Rules

Valid Reasons Employees Can Use Sick Time

Workers may use accrued leave for:

✔ Personal illness or injury
✔ Caring for an immediate family member
✔ Medical and doctor appointments
✔ Recovery that requires home care support
✔ Domestic violence situations, including physical, psychological, or legal assistance

Eligible situations involving domestic violence also cover time needed for court visits, counseling, medical treatment, and legal planning.

Key Workplace Protection Themes in the Law

• Eliminates loopholes based on unfair staffing structure
• Applies to extremely broad range of workers, including temporary staff
• Allows leave for both medical needs and safety-related emergencies
• Prevents employers from restricting use to employee-only illness
• Creates a compliance standard for transparent accrual tracking

This law reportedly makes Massachusetts only the third state mandating paid sick leave. If you have any questions about the legislation or additional sick leave questions, contact us today.

The Law’s Details

Employers of one domestic worker are subject to the following provisions:

• Employees must work with the employer for at least one year;
• Employees must work at least 80 hours per calendar year; and
• Employees are entitled to receive two paid sick days at their regular rate of at minimum wage.

Employers of one to four employees are subject to these provisions:

• Employees must work at least 80 hours per calendar year; and
• Employees are entitled to up to 40 hours of unpaid sick leave.

Employers of five or more employees are subject to these provisions:

• Employees must work at least 80 hours per calendar year; and
• Employees are entitled to receive up to 40 hours of paid sick leave at their regular rate of at least minimum wage.

Employers must give written notifications describing the rights of the employee. Employers should include information about the employee’s right to file a complaint with the Department of Consumer Affairs, without fear of retaliation.

If you have any questions about the legislation or any other sick leave questions, contact us today