Connecticut paid sick leave in 2027, for every employer.

The 2027 change

Under section 31-57r of the Connecticut General Statutes, as amended by Public Act 24-8, an "employer" for paid sick leave is any person, business, nonprofit, educational institution or other entity that (A) on and after January 1, 2025 employs 25 or more individuals in the state, (B) on and after January 1, 2026 employs 11 or more, and (C) on and after January 1, 2027 employs one or more individuals in the state. The count is "based on such person's... payroll for the week containing January first, annually." So from January 1, 2027 almost every Connecticut employer must provide paid sick leave, including those with a single employee. Excluded are self-employed individuals and employers that participate in a qualifying multiemployer construction-trades health plan.

How much leave accrues

Section 31-57s(a): employees accrue one hour of paid sick leave for each 30 hours worked, in one-hour increments, up to 40 hours per year. An employee hired after the start dates accrues from the first date of employment. Up to 40 unused hours carry over to the next year, although no one may use more than 40 hours in a year; instead of carry-over, an employer can front-load an amount that meets the requirement at the start of the next year. Employees may use accrued leave from the 120th calendar day of employment. Reaching the 40-hour maximum takes 1,200 hours worked. An employee classified as exempt from overtime is presumed to work 40 hours a week for accrual unless the normal week is shorter.

Worked example

A Connecticut café with 3 employees was below the 11-employee threshold in 2025 and 2026. On January 1, 2027 it is covered. An employee who works 900 hours by the end of the year has accrued 900 ÷ 30 = 30 hours. A full-time employee working 40 hours a week for a full year (2,080 hours) reaches the 40-hour cap, which occurs after 1,200 hours, about 30 weeks. An employer with 12 employees was newly covered in 2026 and is already covered in 2027.

What employers must allow and pay

• Permitted uses (31-57t). The employee's own illness, injury or health condition and care or preventive care (including a mental health wellness day); the same for a family member; closure of the workplace or a family member's school or care by order of a public official because of a public health emergency; a health authority or provider's determination that someone poses a risk to others from exposure to a communicable illness; and family violence or sexual assault purposes.
• No documentation. An employer may not require documentation that the leave is for a permitted purpose.
• Rate of pay (31-57s(d)). The greater of the employee's normal hourly wage or the state minimum fair wage in effect for the pay period.
• Other paid leave counts. An employer complies if it offers paid time off, vacation or personal days (including unlimited PTO) that can be used for the same purposes under the same conditions and accrues at least at the statutory rate.
• Not paid out at termination unless a policy or collective bargaining agreement provides for payment of accrued fringe benefits. A rehired employee after a break in service starts accruing afresh.
• Retaliation barred (31-57v). Penalties are $500 per retaliation violation and up to $100 per violation of the leave provisions.

Who is not covered

The definition of employee excludes seasonal employees (those who work 120 days or fewer in a year) and members of a construction trade union under a multiemployer health plan covered by collective bargaining. The law also bars firing, dismissing or transferring workers solely to avoid becoming a covered employer (31-57s(i)).

What this page does not cover

It covers Connecticut's statute only. It does not cover federal rules, local ordinances, the Connecticut paid family and medical leave program, or the notice and recordkeeping duties in 31-57w. See the federal income tax calculator for the tax side of payroll, and confirm requirements with the Connecticut Department of Labor.

FAQ

Does Connecticut paid sick leave apply to small employers in 2027?

Yes. On and after January 1, 2027 an employer that employs one or more individuals in Connecticut is covered, according to section 31-57r of the Connecticut General Statutes.

What were the earlier thresholds?

From January 1, 2025 the law covered employers with 25 or more employees in Connecticut, and from January 1, 2026 employers with 11 or more.

How much paid sick leave do employees earn?

One hour for each 30 hours worked, in one-hour increments, up to 40 hours per year. Reaching the cap takes 1,200 hours worked.

When can an employee start using the leave?

From the 120th calendar day of employment.

How is the number of employees measured?

By the employer's payroll for the week containing January 1, determined annually.

Can employees carry sick leave over?

Yes, up to 40 unused hours carry over, but no employee can use more than 40 hours in a year. An employer may instead provide an equivalent amount at the start of the next year.

Are seasonal workers covered?

No. The definition of employee excludes seasonal employees, meaning those who work 120 days or fewer in a year.

Sources

Retrieved 2026-11-02. Each link was opened and checked against the claim next to it.

• Connecticut General Statutes sections 31-57r to 31-57w (cga.ct.gov, Chapter 557): Definitions and January 1, 2025, 2026 and 2027 thresholds; accrual, cap, carry-over, 120-day wait, rate of pay, permitted uses, exclusions, penalties