Effective January 1, 2025, Connecticut’s paid sick leave law will undergo significant changes designed to expand access and provide broader coverage for employees across the state. These amendments will affect employers of various sizes and introduce new requirements for paid sick leave accrual, usage, and recordkeeping. Businesses will need to prepare for these updates to remain compliant and support their workforce.
One of the most significant changes is the expansion of employer coverage. Beginning January 1, 2025, the law will apply to employers with 25 or more employees in Connecticut. By January 1, 2026, the requirement will extend to employers with 11 or more employees. Finally, starting January 1, 2027, all employers with at least one employee in the state will be required to provide paid sick leave. This phased approach ensures smaller employers have time to adjust to the new standards.
Another critical change involves employee eligibility. The revised law expands coverage to nearly all employees, removing the previous focus on specific service occupations. However, certain exemptions remain, such as seasonal employees who work 120 days or less per year. Employers must carefully assess their workforce to determine who qualifies under the updated regulations.
Under the new provisions, employees will accrue one hour of paid sick leave for every 30 hours worked, with a maximum accrual of 40 hours per year. Employers may allow unused sick leave to carry over to the following year but can limit usage to 40 hours annually. Alternatively, employers may choose to provide a fresh 40-hour bank of sick leave at the beginning of each year, which eliminates the need for carryover.
The permissible uses of paid sick leave have also been expanded. Employees can use their accrued leave for their own health needs, including observing Mental Health Awareness Day, or to care for a wide range of family members, including spouses, siblings, children, grandparents, and grandchildren. The law also addresses public health emergencies, such as school closures, broadening its scope to address unforeseen circumstances that may impact employees.
Employers should note that the revised law prohibits requiring employees to provide advance notice or documentation for using paid sick leave, nor can they require employees to find a replacement worker when taking leave. However, for paid sick leave lasting three or more consecutive workdays, employers may request reasonable documentation from a healthcare provider or other qualified sources to support the need for extended leave, balancing employee flexibility with workplace requirements.
To comply with these changes, employers should take proactive steps now. Reviewing and updating existing policies, training HR staff and management, and establishing robust recordkeeping practices will be critical to ensuring compliance. Employers should also communicate the updated sick leave policies to their employees to ensure a smooth transition.
As these changes approach, Reynolds + Rowella is here to help businesses understand the new requirements and adapt their policies. By addressing these updates early, employers can maintain compliance while supporting their employees’ well-being. For assistance or questions, don’t hesitate to contact our team.
Reynolds + Rowella is a regional accounting and consulting firm known for a team approach to financial problem solving. As Certified Public Accountants, our partners foster a personal touch with our clients. As members of DFK International/USA, an association of accountants and advisors, our professional network is international, yet many of our clients have known us for years through the local communities we serve. Our mission is to operate as a financial services firm of outstanding quality. Our efforts are directed at serving our clients in the most efficient and responsive manner possible, delivering services that exceed the expectations of those we serve. The firm has offices at 90 Grove St., Ridgefield, Conn., and 51 Locust Ave., New Canaan, Conn. For more information, please contact Elizabeth Bresnan at 203.438.0161 or email.
