National Law Review
7/8/2026

NYC's finalized ESSTA employer obligations take effect July 23
Original: From Rulemaking to Reality: NYC’s Finalized Employer ESSTA Obligations Take Effect July 23
Short summary
NYC's DCWP finalized rules implementing 2026 amendments to the Earned Safe and Sick Time Act, effective July 23, 2026. Key changes include a new requirement to provide separated employees access to leave records for six months or a written statement within one week, mandatory reinstatement of unused 32-hour unpaid leave banks upon rehire, and clarified rules on applying paid leave before unpaid leave. Employers must update policies, payroll systems, and rehire procedures to comply.
- •Final ESSTA rules effective July 23, 2026 add post-separation leave record access requirements
- •Employers must reinstate unused 32-hour unpaid leave banks when rehiring within the same calendar year
- •Paid protected time off must be applied before unpaid leave unless employee elects otherwise
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