Paid Sick Leave Task Force Report

Mayors Task Force on Paid Sick Leave
Recommendations on Paid Sick

Leave Policies in Philadelphia
Final Report
Presented to Mayor Michael A. Nutter and City Council

December 2014
Mayors Task Force on Paid Sick Leave

Task Force Members
Natalie Levkovich (co-chair), Executive Director, Health Federation of Philadelphia
Dan Calista (co-chair), Founder and CEO, Vynamic
Chioma Azi, Esquire, African Cultural Alliance of North America
Marianne Bellesorte, Vice President of Policy, Strategy & Communications, Pathways PA
Peter Cappelli, George W. Taylor Professor of Management and Director, Center for Human Resources at
the Wharton School of the University of Pennsylvania
Pete Ellis, Owner, El Fuego
Dewetta Logan, Director and Owner, Smart Beginnings Early Learning Center
Dr. Scott McNeal, Chief Medical Officer, North Philadelphia Health System and Delaware Valley
Community Health
Luis Mora, Founder and CEO, FINTANA
Teofilo Reyes, National Research Director, Restaurant Opportunities Center United
Elliot Rosario, Manager, Wash Cycle Laundry
Narasimha Shenoy, Executive Director, Asian American Chamber of Commerce of Greater Philadelphia
Ellen Somekawa, Executive Director, Asian Americans United
Joanne Zeas, Director of Human Resources, Temple University
Staff support provided by: Jackie Dunn, Noelle Marconi, James Startare, and Gregory Waldman
Mayors Task Force on Paid Sick Leave December 2014
Page 2
Contents
Letter to the Mayor from the Co-Chairs ....................................................................................................... 5
Executive Summary....................................................................................................................................... 6
Introduction .................................................................................................................................................. 8
Previous Efforts Paved the Way ............................................................................................................ 8
Our Work............................................................................................................................................... 8
Time to Re-examine Paid Sick Leave ..................................................................................................... 9
Philadelphia Business Landscape ................................................................................................................ 10
Employer Overview ............................................................................................................................. 10
Gradual Recovery from the Great Recession ...................................................................................... 11
Gradual Employment Gains ................................................................................................................ 11
Unemployment Rate Remains Elevated ............................................................................................. 12
Persistent Poverty Challenges............................................................................................................. 13
High Tax Burden .................................................................................................................................. 14
Efforts to Improve Business Climate ................................................................................................... 15
Paid Sick Leave Policies in Philadelphia & Beyond.............................................................................. 15
Considerations Regarding Paid Sick Leave .......................................................................................... 16
Importance of Paid Sick Leave .................................................................................................................... 17
Population in Need ............................................................................................................................. 17
Public Health Concerns ....................................................................................................................... 17
Productivity Concerns ......................................................................................................................... 18
Paid Sick Leave in Comparable Jurisdictions ............................................................................................... 19
Evaluation of Paid Sick Leave Impacts ................................................................................................ 19
Recommendations ...................................................................................................................................... 22
Employer Threshold ............................................................................................................................ 22
Exemptions.......................................................................................................................................... 22
Accrual Rate ........................................................................................................................................ 23
Maximum Accrual Amounts................................................................................................................ 23
Wait Period for Accrual & Use ............................................................................................................ 23
Existing Employer Policies ................................................................................................................... 23
Family and Relationships Covered under the Bill ............................................................................... 24
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Domestic Violence .............................................................................................................................. 24

Collective Bargaining Agreements ...................................................................................................... 24
No Pay for Unused Hours .................................................................................................................... 24
Record Keeping Requirements ........................................................................................................... 24
Compliance ......................................................................................................................................... 25
Abuse of Leave .................................................................................................................................... 26
Monitoring and Review of Ordinance ................................................................................................. 26
Conclusions ................................................................................................................................................. 27
Acknowledgements..................................................................................................................................... 28
Appendices.................................................................................................................................................. 30
Appendix A: County Business Pattern Data (2012) ............................................................................. 30
Appendix B: Bureau of Labor Statistics Employee Benefits Survey (March 2014) ............................. 31
Appendix C: Comparisons of Paid Sick Leave Legislation in other Jurisdictions ................................. 33
Appendix D: Additional Resources ...................................................................................................... 39
Endnotes ..................................................................................................................................................... 41
Page 4
Executive Summary
Formed by Executive Order in May 2014, Mayor Nutter convened business, public health, human
resource and academic leaders together to examine the longstanding concerns regarding access to paid
sick leave in Philadelphia and the potential impacts of a paid sick mandate on employees, employers and
the citys economic competitiveness.
The debate over balancing the benefits of mandated paid sick time with potential impacts on employers
and local economies is underway across the country. As of November 2014, 16 cities and 3 states have
paid sick leave ordinances. In Philadelphia, City Council previously passed paid sick leave legislation in
2011 and 2013. Both bills were vetoed by Mayor Nutter due to concerns about the slow progress of
economic recovery following the Great Recession and the potentially negative impact that such
legislation could have on the health of local businesses and on job creation.
In Philadelphia, we believe that approximately 200,000 employees or 35% of the workforce lack access
to paid sick time based on the most recent Census and Bureau of Labor Statistics data. Of those without
paid sick leave, rates are highest among low-wage, part-time, and service industry workers.
The time to re-examine the issue of paid sick leave is now and the Mayors Task Force on Paid Sick Leave
has leveraged previous efforts and experiences in other jurisdictions to produce the following
recommendations for policy makers to consider when reexamining the issue of paid sick leave. The Task
Force worked towards making recommendations to benefit those most in need while also balancing the
interests of employers in Philadelphia through a series of straightforward recommendations that both
employees and employers can understand and follow:
Recommendations:
Employer Threshold: Employers with 15 or more employees must provide paid sick leave to
qualifying employees.
Employers with fewer than 15 employees must provide unpaid, earned sick time that follows the
paid sick leave accrual requirements and can be used under the same conditions as paid sick leave.
Exemptions: Federal and state employees, employees covered under a collective bargaining
agreement, temporary workers (<90 days), seasonal workers, interns, adjunct faculty academics,
independent contractors, pool workers including per diem hospital workers, part-time employees
working on average less than 15 hours per week over a 90-day period.
Accrual Rate: Employees earn 1 hour per 40 hours worked.
Maximum Accrual Amounts: Employees may accrue up to 40 hours per rolling 12 month period of
employment.
Page 6
Recommendations (continued):
Wait Period for Use and Accrual: Employees begin earning sick leave hours for any work
completed upon the commencement of their employment. Employees may use earned leave 90
days after the commencement of employment. Earned leave may be used in the smaller of hourly
increments or the smallest increment permitted by an employers payroll system. Restaurants may
require employees to take earned leave in 4-hour increments or the smallest payroll increment
permitted within their existing system.
Existing Employer Policies: Employers will not be required to change existing policies or provide
additional leave if the existing policy satisfies or exceeds the accrual requirements and can be used
under the same conditions.
Domestic Violence: Employees are able to use earned sick time as safe days to seek treatment,
legal services, or relocation.
Collective Bargaining Agreements: Paid sick leave subject to collective bargaining agreements is
excluded from the paid sick mandate.
No Pay for Unused Hours: No compensation is provided for any earned and unused time at
separation from employment.
Record Keeping Requirements: Employers are required to keep records documenting hours
worked, earned time accrued, and sick time taken by employees (whose tenure exceeds 90 days)
for a period of 2 years.
Compliance: Enforcement of the ordinance should be complaint driven. The City should determine
the appropriate office to evaluate claims and arbitrate any disputes. Employers must cooperate
with complaint investigations and be given a reasonable grace period (60 days) to correct the
violation before any fines are levied. Education and awareness campaigns will be key to
compliance efforts.
Abuse: Employers may require reasonable documentation for sick leave use. The employee must
provide notice as soon as practicable and must generally comply with the employers reasonable,
normal notification policies and/or call-in procedures, provided that such requirements do not
interfere with the purposes for which leave is needed.
Monitoring and Review of Ordinance: The City should complete a periodic review of the paid sick
leave ordinance to assess compliance, number of employers included, and impact on employers
every 2 years for the first 4 years following enactment. If the Commonwealth of Pennsylvania
passes statewide paid sick leave policy, Philadelphia should evaluate its local impact.
Page 7
Introduction
Formed by Executive Order in May 2014, the Mayors Task Force on Paid Sick Leave was asked to
address long standing concerns regarding access to paid sick leave in Philadelphia and the potential
impacts of a paid sick leave mandate on employees, employers and Philadelphias economic
competitiveness.
Purpose of the Task Force
With respect to employers, the review shall include the economic effect on businesses, as well
as the likely impacts on operating costs, hiring, and workforce management.
With respect to employees, the review shall include the effect on covered employees and their
families, and the benefits of having a paid sick leave policy in Philadelphia.
The review shall also consider City-wide effects on the business climate and public health.
The review shall evaluate and analyze (i) the current array of paid sick leave policies in
Philadelphia and their application, including the types of leave provided across various
characteristics, such as by industry, business size, and employee wages; and (ii) the impact of
the implementation of paid sick leave in jurisdictions comparable to Philadelphia.
The review shall further consider what, if any, possible approaches to mandating paid sick
leave would afford a meaningful benefit to employees while preserving or enhancing the
business climate to create more jobs in Philadelphia.
Previous Efforts Paved the Way

While City Council passed Paid Sick Leave legislation in both 2011 and 2013, Mayor Nutter vetoed the
legislation due to concerns regarding the slow progress of economic recovery following the Great
Recession and the potentially negative impact that such legislation could have on the health of local
businesses and on job creation.
Over the past few years, the Citys local economy has continued to improve and shows signs of growth.
But this recovery has left some of the poorest citizens behind. While incremental progress in reducing
poverty rates has been seen, Philadelphia continues to have the unfortunate distinction of being the
poorest big city in America with more than one in four of our citizens living in poverty and, of those, half
are stuck in deep poverty, living with incomes less than 50% of the federal poverty level.
Therefore, a Task Force was formed to re-examine paid sick leave.
Our Work
The Task Force began its work in June. Since its formation, Task Force members have met as a full group
or in subcommittees more than 20 times. Over the course of our work, we have heard from over 28
organizations and individuals regarding the potential impacts of a paid sick leave mandate.
In addition, the Task Force held two public hearings August 6, 2014 and November 19, 2014 to
receive public feedback. Community residents, business representatives, academics, and other
Page 8
interested individuals attended the initial hearing and provided testimony regarding their thoughts on
the current status of paid sick leave in Philadelphia and the potential impacts of mandating paid sick
leave in the city.
We began our work by reviewing the prior 2011 and 2013 paid sick leave bills passed by City Council as
well as available research on paid sick leave legislation implemented in other cities and states. We
created three working groups: 1) to determine the impact of paid sick leave on employees and the
public health, 2) to determine the impact of a paid leave mandate on the business climate and area
employers, and 3) to evaluate the experiences in other jurisdictions with paid sick leave. As a part of this
effort, groups reviewed public health literature, academic studies and surveys, public testimony, and
human resource publications. Evaluating local economic and employment data helped to build a richer
understanding of how Philadelphia compares within the region and among peer cities.
One of the strengths of this Task Force is our diverse membership, including business and community
leaders, human resource and public health professionals, academics, and research professionals. While
these recommendations represent the strong consensus of the Task Force, not all of the
recommendations were unanimously agreed upon. Members diverse backgrounds helped inform the
debate on complex issues relating to paid sick leave impacts on employees and employers.
While there is no single, perfect set of recommendations, the Task Force has formally adopted this
report as expressing our collective opinion on how best to move the issue of paid sick leave forward.
Time to Re-examine Paid Sick Leave
Since paid sick leave legislation was originally introduced, evidence points to signs of gradual economic
recovery.
However, our overall recovery has left some segments of our populations woefully behind. Individuals
and families living in poverty are less able to maintain health and achieve economic stability, and are
most likely to rely on public services, an economic cost borne by all tax payers, individuals and
businesses alike.
Enacting legislation to guarantee paid sick leave for Philadelphia workers would be in line with current
City initiatives to address the challenge of persistent poverty. Such initiatives include Shared Prosperity
Philadelphia, which was launched in 2013 to expand access to public benefits; increase access to food;
create or encourage programs of literacy education for adults and increased access to quality early
childhood education; reduce consumer debt through free financial counseling; expand job creation and
job training opportunities; and increase housing security and affordability. In 2012, Mayor Nutter signed
an Executive Order requiring City contractors to provide a minimum living wage for employees. These
strategies, designed to help low income citizens, received further support when Philadelphia became
one of three cities to receive the federal Promise Zone designation, a place based strategy to revitalize
distressed communities by partnering with local businesses and organizations to create jobs, expand
educational opportunities, and improve public safety. Paid sick leave for the working poor will enhance
these efforts by providing a measure of job security and income stability.
Page 9
These conditions, considering the interests of employers, employees, and the public health and wellbeing, makes this the right time to re-examine the question of a local paid sick leave policy.
Philadelphia Business Landscape

Employer Overview
Philadelphia has 26,662 employers and 594,636 paid employees according to the most recent County
Business Patterns data from the Census Bureau data. More than half of Philadelphia employers (52.8%
or 14,083) have between 1 to 4 employees 1 (Appendix A).
Employer Breakdown by Establishment Size (2012)
Establishment
Count
% of
Total
1 to 4 employees
14,083
52.8%
5 to 9 employees
4,926
18.5%
10 to 19 employees
3,413
12.8%
20 to 49 employees
2,503
9.4%
50 to 99 employees
901
3.4%
100 to 249 employees
563
2.1%
161
0.6%
62
0.2%
1,000+ employees
50
0.2%
26,662
100.0%
Establishment Size
5-9 Employees
4,926
10-19 EEs
3,413
20-49 EEs
2,503
1-4 EEs
14,083
50-99EEs
901
100-249 EEs
563
1,000+ EEs 500-999 EEs
50
62
250-499 EEs
161
All Philadelphia Employers
Among employers with the greatest number of employees, the top ten establishments include
government, institutions of higher education, and hospital systems: 2
Rank
Employer
Rank
Employer
Federal Government
Temple University
City of Philadelphia
Thomas Jefferson University Hospital
University of Pennsylvania
US Airways Inc.
School District of Philadelphia
SEPTA
The Children's Hospital of

Philadelphia
10
Temple University Hospital
Page 10
Gradual Recovery from the Great Recession

Philadelphia endured the recent recessions fiscal impacts and has started on a course of economic
recovery. The city population grew modestly for the 7th consecutive year and total employment
surpassed pre-recession levels in 2013. 3 The number of building permits issued for new residential
construction, which had slumped during the recession, has reached the highest levels since 2004. 4 But
despite these signs of progress, several persistent economic challenges remain with implications for city
employers, workers, and residents.
Gradual Employment Gains
In 2013, the city surpassed its 2008 employment levels, the last year before the impacts of the Great
Recession hit with full force. 5 However, this total remains below employment totals earlier in the
decade. In prior decades, the city was unable to add back more jobs in periods of economic growth than
it lost in corresponding downturns. 6 This trend seems to have moderated in the current decade but
remains a concern for policy makers.
Philadelphia Employment
700
Employment (Thousands)
690
695.9
688.2
683.5
680
671.4
670
660
657.9
660.3
662.5 662.7 663.3

657.1
660.0
662.3
666.1
652.6
650
640
630
Page 11
Unemployment Rate Remains Elevated

Philadelphia has a higher unemployment rate than other surrounding counties. In September 2014,
Philadelphias unemployment rate was 7.1% compared to 4.9% for the state and 5.9% for the nation.
While the citys unemployment rate is down from its peak of 11.6% in July 2012, this rate is still higher
than those in corresponding suburban counties. 7
Unemployment Rate (%)
12%
10%
8%
6%
4%
2%
0%
Chester County
Montgomery County
Bucks County
Pennsylvania
Delaware County
Philadelphia County
Unemployment Rate (%)
2005
2006
2007
2008
2009
2010
2011
2012
2013
Sep-14
Chester County
3.6%
3.3%
3.1%
4.0%
6.2%
6.5%
6.2%
6.2%
5.8%
3.9%
Montgomery County
3.9%
3.5%
3.4%
4.4%
6.7%
7.1%
6.8%
6.8%
6.3%
4.3%
Bucks County
4.1%
3.8%
3.8%
4.8%
7.2%
7.6%
7.4%
7.4%
6.9%
4.5%
Pennsylvania
5.0%
4.5%
4.4%
5.3%
7.9%
8.5%
8.0%
7.9%
7.4%
4.9%
Delaware County
4.6%
4.2%
4.0%
5.0%
7.5%
8.3%
8.1%
8.1%
7.5%
6.1%
United States
5.5%
5.1%
4.6%
5.8%
9.3%
9.6%
8.9%
8.1%
7.4%
5.9%
Philadelphia County
6.7%
6.2%
6.0%
7.1%
9.6%
10.8%
10.9%
10.8%
10.0%
7.1%
Page 12
Persistent Poverty Challenges

Philadelphia has one of the highest poverty rates
among large cities in the country. At 26.3%, the
city has the third highest poverty rate among the
countrys twenty most populous cities. The 2013
poverty line was set by the U.S. Department of
Health and Human Services at $23,550 for a
family of four.
While the percentage of individuals living in
poverty dropped from 28.4% in 2011 to 26.3% in
2013, Philadelphias poverty rate is still more
than double the rates of many surrounding
areas.
Regional Poverty Rate Comparisons (%)

Philadelphia
26.3%
United States
15.8%
PA
13.7%
Delaware County
10.8%
Chester County
7.0%
Montgomery County
6.8%
Bucks County
6.1%
0%
5%
10% 15% 20% 25% 30%
National Poverty Rate Comparisons (%)

Top 20 US Cities
Detroit
Memphis
Philadelphia
Dallas
Phoenix
Baltimore
Los Angeles
Chicago
Columbus
Houston
Indianapolis
Boston
El Paso
New York City
Fort Worth
San Antonio
Washington DC
Austin
Jacksonville
Charlotte
San Diego
San Francisco
40.7%
27.7%
26.3%
24.4%
23.6%
23.3%
23.0%
23.0%
22.7%
22.4%
21.6%
21.6%
20.9%
20.9%
20.1%
19.6%
18.9%
17.8%
17.3%
17.0%
15.8%
13.8%
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
Page 13
High Tax Burden

The citys tax and regulatory environment also remains a concern for area employers. Philadelphia has
made progress in recent years by reducing taxes, streamlining licensing processes, and implementing
programs that support small businesses and start-up entrepreneurs. Nevertheless, many businesses still
consider the citys tax and regulatory climate to impede business creation and expansion. Employers,
particularly small businesses, also experience general difficulty navigating various business specific
rules. 8
Tax burdens on businesses are difficult to compare as taxes impact establishments of various sizes and
industries differently and each jurisdiction offers different exemptions and credits. However,
Philadelphia is one of the few cities that taxes both gross receipts and net income of businesses. These
taxes, in addition to the wage tax on employee earnings, have given the city a reputation as a historically
high tax environment for businesses.9 Previous Philadelphia task forces on tax policy noted that the city
has more and higher business and individual taxes compared to other large cities. 10 Philadelphia is
also one of a few cities with personal income, sales, and business taxes levied at the state and local
level.
Types of Taxes Imposed by Selected State and Local Governments
Local Taxes
Philadelphia
State Taxes
Personal
Income
Sales
Business
Personal
Income
Sales
Business
Net Income &

Gross Receipts
Net Income
Net Income
Net Income
Boston
Baltimore
Cleveland
Net Income
Gross Receipts
New York
Net Income
Net Income
Net Income
Net Income
--
--
--
Phoenix
San Francisco
Washington D.C.
Y
Y
Y
11
Gross Receipts
12
Net Income
For households, Philadelphia ranks in the top ten in overall tax burden at all income levels among the
largest city in each of the 50 states and Washington, DC according to an annual study prepared by the
Chief Financial Officer in the District of Columbia. 13 A family of three in Philadelphia earning $25,000
pays 15.2% of income toward taxes ranking second nationally among large cities compared to the
national average of 12.7%. A family of three earning $150,000 in Philadelphia would pay 16.9% of
personal income toward taxes as opposed to an average of 10.9% of personal income in other large
cities.
Page 14
With businesses in Philadelphia carrying a heavier tax

burden in comparison to businesses in neighboring
counties and to the national average, imposing a paid sick
leave mandate on businesses needs to be carefully
considered and structured in order to avoid unintended
consequences. In recognizing the dilemma for employees
who lack paid sick leave, we caution City leaders to
balance the benefit to employees against the effects of
mandating paid sick leave on the ability of local businesses
to create and retain jobs and to attract and retain
businesses.
Percent of Personal Income Spent on

Taxes (2012)
20%
15%
16.9%
15.2%
12.7%
10.9%
10%
5%
0%
Family of Three ($25,000)
Philadelphia
Family of Three
($150,000)
Large City Average
Efforts to Improve Business Climate

The City has taken steps over the past several years to restructure its tax policy and position itself for
business and residential growth. In an effort to foster an improved business climate, the City has:
Reduced net profits tax and wage tax in FY2013 and FY2014 with additional reductions
scheduled through FY2019 to lower the cost of living and working in Philadelphia
Established the Office of Business Services, Startup PHL, and the Goldman Sachs 10,000 Small
Business program all designed to increase support and resources for small businesses and
startups
Streamlined process for business permitting
Encouraged business growth by exempting small businesses from Business Income and Receipts
Tax for their first two years of operations if they meet predetermined job creation targets
Paid Sick Leave Policies in Philadelphia & Beyond

Philadelphia employers are not required by law to provide paid sick leave benefits for their employees,
but many establishments offer paid sick or paid time off as a part of their benefit package. Access to
paid sick leave varies by employer size and industry. Paid sick leave data for private employers in
Philadelphia is not available at the local level. However, national level data provides insight into broader
trends (Appendix B): 14
65% of civilian employees public and private sectors - have access to paid sick leave in 2014. 15
Private industry workers are less likely to have access to paid sick leave compared to state and
local government employees (61% to 89%, respectively).
In the private sector, management employees are most likely to receive paid sick leave (88%)
while those in service industry are least likely (40%).
Across both private and government sectors, few part-time employees receive paid sick days
(24% private, 41% government).
30% of low wage workers (the lowest 25% wage percentile) receive paid sick leave.
Small private employers are also less likely to provide paid sick leave: 52% of all employers with
between 1-99 employees provide paid sick while 65% of moderate (100-499 employees) and
81% of large private employers (500+ employees) provide access to paid sick leave.
Page 15
Nationally, the percentage of all private sector workers with access to paid sick leave has increased over
the last twenty years. In 2012, 61% of all private sector workers had access to paid sick leave, up from
50% in 1992. Despite trends toward increasing access, part-time workers and those at establishments
with fewer than 99 employees were still less likely to have access to a paid sick leave benefit compared
to
full-time
employees
or
those
working
at
larger
establishments. 16
Access to Paid Sick Leave
All Workers
1992-1993
2012
50%
61%
Full-Time
Workers
58%
75%
Part-Time
Workers
16%
23%
1-99
Employees
44%
52%
100+
Employees
59%
73%
Considerations Regarding Paid Sick Leave

The largest employers in Philadelphia Federal government, City of Philadelphia, School District of
Philadelphia, and SEPTA - provide paid sick leave policies for employees but the benefit varies across
employee groups. The City also requires employers who enter into contracts with the city or receive city
subsidies to provide full-time workers with a minimum amount of paid sick leave. 17
Small Business: Approximately 53% of all Philadelphia employers have between 1-4 employees. Small
business sick leave offerings varied from employer to employer. While some offer formal leave, others
have informal policies permitting time off or do not offer any paid time off for sick leave. The cost of
providing a new benefit, expanding, or formalizing existing policies is a major concern.
If mandated to provide paid sick leave, businesses may either delay work, hire replacement workers to
fill in for those taking sick time, or operate with a short staff. In providing paid sick leave, businesses
must pay an employee not to come in while sick and either suffer a temporary loss in productivity or pay
a replacement worker to do the permanent employees job.
Aside from benefit offerings, many small employers lack the administrative systems to comply with
potential record keeping requirements which will pose an additional cost. Providing notice for nonEnglish speaking staff in appropriate languages is an additional compliance challenge.
Regulated industries: Employers required by federal, state or local legislation to maintain a certain
staffing ratio may be concerned about the additional costs and potential increased use of sick leave. For
instance, the Pennsylvania Department of Public Welfare requires child care centers to maintain a
certain child to teacher ratio. 18 This scenario is not unique to Philadelphia as similar standards are in
place across the country but it is an important consideration for policy makers.
Education and health sectors: The City is home to large educational institutions and hospitals. While
full- and some part-time employees receive paid sick leave, interns, per diem employees and certain
adjunct employees (those employed on a per-class basis) do not. These cohorts would pose an
administrative challenge under a potential paid sick leave bill.
Page 16
National and regional employers: Employers with multiple locations in and outside of the City have
to track employee hours, especially for those individuals who move between stores, where
legislation across municipal and state lines differs.
Importance of Paid Sick Leave

Population in Need
An estimated that 35% to 40% of workers in Philadelphia, or approximately 200,000 individuals, lack
access to paid sick leave, a figure that is consistent with national estimates. 19 It must be noted, however,
that paid sick leave is not evenly distributed across the population. The majority of professionals and
more highly compensated workers have access to paid time off or the flexibility to work from home,
make up time or otherwise accommodate the life/work balance, a privilege not usually available to low
income, hourly or lower skilled workers (Appendix B). Low income workers, especially women and
minorities, carry the heaviest burden and are least likely to have paid time off to care for their own or
their dependents health. It is important to note that among families with children that are headed by
woman and among African Americans and Latinos, the current poverty rate is much higher than for our
population as a whole. 20
For a worker without paid sick leave, the choice is often between going to work ill and forgoing care or
taking unpaid time and facing increased economic hardship. For a family without paid time off, on
average, 3.1 days of pay lost due to illness is equivalent to an entire months health care budget and 3.5
days is equivalent to its entire monthly grocery budget. 21 Workers without paid sick leave are five times
more likely to report using the emergency room, 22 adding to avoidable healthcare costs. Women
without paid sick leave are significantly less likely to obtain preventive breast exams.23 Delayed or
avoided preventive, early detection, primary and chronic care often results in lost productivity,
increased morbidity, higher healthcare costs and higher rates of mortality.
Public Health Concerns
Employees who come to work sick present both a public health and economic risk to their employers
and to the public. Workers with direct and intimate public contact, such as personal care, food service,
hospitality, healthcare support, retail workers and others are least likely to have paid sick leave benefits.
Sanitary conditions are regulated and standards of hygiene for restaurants, sterilization of instruments
in barber shops and nursing homes, safety of play equipment in day care centers are mandated and
enforced. Philadelphia food safety regulations require food employees to report illnesses to their
managers and for food service managers to exclude sick employees from the establishment. However,
employees may make economic decisions rather than seek treatment. When these workers come to
work sick because they lack paid sick time, they are not only neglecting their own health, they are
increasing the likelihood of spreading illness to their coworkers and members of the public.
Centers for Disease Control and Prevention (CDC) guidelines recommend that children be kept at
home for at least 24 hours after a fever and that people experiencing the flu avoid public
Page 17
contact (called social distancing) for 5 days since these are the periods of greatest risk for
contagion and spread of infectious illness to co-workers and the public.
The Food and Drug Administration requires food service workers with norovirus-related illnesses
to work on a restricted basis until 24 hours after symptoms subside. 24 Since the great majority of
food service employers dont offer paid sick time, workers are forced either to work, potentially
infecting customers, or take unpaid leave, risking the financial needs of their families. One
example of the consequences of working while contagious occurred in Kent, OH where a worker
at a chain restaurant came to work sick with a norovirus (vomiting and diarrhea) and 500 people
became ill costing the Kent community between $130,233 and $305,337. 25 Similar examples can
be cited for nursing homes and other high contact workplaces.
The H1N1 (swine flu) pandemic further underscored the need for paid sick leave. Between
September and November 2009, 8 million workers went to work sick and may have infected 7
million of their co-workers, or 15% of the 44 million infected. 26
Productivity Concerns
In addition to the risk for spreading illness, workers who come to work sick are less productive and more
likely to experience workplace injury. According to the CDC, workers with paid sick leave are 28% less
likely to sustain non-life threatening workplace injuries. 27 Presenteeism or coming to work while sick is
estimated to cost employers twice as much as absenteeism due to illness. 28
Page 18
Paid Sick Leave in Comparable Jurisdictions

As of November 2014, 16 cities and 3 states have passed paid sick leave laws. A detailed comparison of
paid sick leave bills is available in Appendix C.
Key elements across paid sick leave ordinances include:
Paid Sick Leave Timeline

Employer Size: The majority of bills divide employers into two
San Francisco (CA)
Nov-06
tiers based on number of employees. Seattle was the only city
Washington,
DC
Mar-08
examined that created a three tier system. There was a
Connecticut
Jul-11
significant difference in definition of small and large employers
Seattle (WA)
Sep-11
across the laws examined. Small employer criteria range from
Portland (OR)
Mar-13
1-5 employees (Portland, New York City) to a maximum of 49
Jersey City (NJ)
Oct-13
employees (Connecticut). Large employer criteria ranged from
Newark (NJ)
Jan-14
6 or more (Portland) to 250 or more (Seattle). The State of
New York City (NY)
Mar-14
California and cities of San Diego, Eugene, and San Francisco do
San Diego (CA)
Jul-14
not establish tiers and require all employers to provide paid sick
Eugene
(OR)
Jul-14
leave.
California
Aug-14
Waiting Period for Eligibility and Use: The majority of paid sick
East Orange (NJ)
Sep-14
laws permit employees to begin accruing hours at the
Irvington (NJ)
Sep-14
commencement of employment. However, many laws require
Passaic (NJ)
Sep-14
employees to work for a set number of days before they can use
Paterson (NJ)
Sep-14
accrued sick leave hours. The most common waiting period was
Massachusetts
Nov-14
90 days, however some laws required as many as 180 days
Montclair (NJ)
Nov-14
before employees could use accrued leave.
Trenton
(NJ)
Nov-14
Accrual rate: The rate at which employees accrue hours also
Oakland (CA)
Nov-14
varied by business size. The majority of laws provided 1 hour of
leave for every 30 to 40 hours worked.
Maximum accrual: 40 hours was the most common accrual amount for both large and small
business. The range for large business went from 40 to 72 hours maximum accrual each year,
and the small business range was from 24 to 40 hours. 29
Carry-over provisions: All laws permitted employees to carry over unused sick leave hours from
one year to the next, permitted they were not at the maximum allotment. 40 hours was the
most common carry-over amount, but values ranged from 24 hours (3 days) to 72 hours.
Maryland and New Jersey both have paid sick leave advocate campaigns under way that would require
paid sick leave at the State level. Conversely, 10 states have passed laws prohibiting local governments
from enacting paid sick leave requirements: Arizona, Florida, Georgia, Indiana, Kansas, Louisiana,
Mississippi, North Carolina, Tennessee, and Wisconsin.
Evaluation of Paid Sick Leave Impacts
Due to the complexity of the issue and relatively recent adoption of state and local ordinances, there are
very few comprehensive academic studies on the effects of paid sick leave on employees, employers,
and the local economy. The majority of available research is based on surveys of employers or
Page 19
employees. While surveys are valuable tools, the validity and reliability of survey results are contingent
upon survey design, sampling methodology, and response bias. The Task Force sought to focus on
common findings across all studies and look to academic sources such as the Bureau of Labor Statistics
for reliable indicators of economic impact as a result of paid sick leave. Key findings from available
research include:
Workers do not report using all sick days available. The National Health Interview survey indicates that
workers used between 2.2 days to 3.1 days per year (varied based on firm size). 30 Employer surveys in
San Francisco and Connecticut found that employees did not use all the sick days afforded to them
under the new paid sick leave ordinances. The San Francisco paid leave ordinance provided workers with
5 to 9 days based on employer size, but the median leave reported was 3 days (including those
employees using no days). Of workers using leave, the median usage was 4 days out of the 5 to 9 days
offered. 31 In Connecticut, employers reported usage at 4 days on average of the 7.7 days afforded to
employees. 32
Paid sick leave increased access to leave for employees who report the greatest need. As BLS data
indicates, low wage workers are less likely to have access to paid sick leave than other employee cohorts
and immediately benefited from coverage under recent state and local paid sick ordinances. Workers
with chronic health conditions reported an increased ability to manage health issues in San Francisco. 33
Public health benefits from access to paid sick leave. Many studies document the impact of paid sick
leave on access to and use of preventative care, reduced recovery times 34, and effectiveness in reducing
the spread of infectious disease. 35 However, surveys of employers and employees found mixed results
on how likely employees were to stay home when sick after recently acquiring paid leave. In Seattle,
workers with high levels of public contact were less likely to report staying home when sick compared to
their peers. 36 In two studies, San Francisco employers reported little change in perceived rates of
presenteeism after paid sick leave passed. 37 This finding suggests public awareness and employer
engagement are key to recognizing the full benefits of a paid sick leave policy.
The majority of employers were already compliant with paid sick leave mandates. Surveys found that
many employers in San Francisco, Seattle, and Connecticut already offered paid leave benefits that
complied with paid sick leave mandates. National data paid sick leave reinforces this finding, 61% of all
private sector employees have access to paid sick leave. Employers most impacted were those in the
retail, hospitality, and service industries or those with a large percentage of part-time employees. 38
Compliance issues arose from lack of awareness by employers and employees. In Seattle, a survey of
employers found that 40% of eligible employers were not aware of the law immediately after passage.
Awareness rates were lowest in larger employers with regional or national offices. In San Francisco, 27%
of employees covered by law self-reported not having access which indicated that they were not aware
of the laws provisions.
Page 20
Minimal compliance issues were documented relative to the number of employees impacted. In San
Francisco, employee self-reports indicated very low rates of wage docking, leave denial, or having to find
replacement. 39 The Seattle Office of Civil Rights averaged 15 employee inquiries or complaints per
month. The Office provided technical assistance to between 65-80 employers per month to help
implement the new policy or advice on the new sick leave law. 40 In DC, 91% of employers examined in
an audit complied with posting requirements, but the audit did not examine if leave was granted. 41
The cost of providing and administering paid sick leave benefit has been a concern for employers. To
the extent that paid sick benefits are valuable to employees, it is difficult to assess the costs of leave
policies. The Bureau of Labor Statistics measures the cost to employers for providing wages, salaries,
and selected employee benefits. As of June 2014, the average cost for sick leave per employee hour
worked in the private sector was $0.26 or 0.8% of their total compensation. 42 The total cost varies from
a low of $0.07 per hour for service occupations to a high or $0.60 per hour worked for management and
professional employees. As a percentage, the estimates ranged from 0.5% to 1.1% of total
compensation. While these are national estimates, they provide a helpful metric for understanding
potential costs.
Paid Sick Leave Costs to Employers for Private Industry Workers, June 2014
Cost Per Hour
Percent of Total
Worked Per
Compensation (%)
Employee
All Workers
$0.26
0.8%
Management, Professional, Related
$0.60
1.1%
Sales and Office
$0.18
0.8%
Service
$0.07
0.5%
Construction & Maintenance
$0.17
0.5%
Production, Transportation & Material Moving
$0.17
0.6%
Employer costs per hour worked for sick leave increased from $0.14 per hour to $0.25 per hour from
1992 and 2012. However, sick leave costs as a percentage of total compensation remained unchanged
across establishment categories at approximately 0.9%. 43 Total compensation costs include wages,
salaries, benefits, and retirement offerings including defined benefit and defined contribution packages.
Paid Sick Leave Costs to Employers for Private Industry Workers, 1992 and 2012
Cost Per Hour Worked
Percent of Total
Establishment
Per Employee
Compensation (%)
All workers
1992
$0.14
0.9%
2012
$0.25
0.9%
Establishments with fewer than 100 workers
1992
$0.10
0.7%
2012
$0.16
0.7%
Establishments with 100 or more workers
1992
$0.17
1.0%
2012
$0.35
1.0%
Page 21
Recommendations
To provide the Mayor and City Council with specific recommendations to shape the policy discussion,
the Task Force focused our discussion around several guiding principles:
Provide a meaningful benefit for employees in Philadelphia

Understand the needs of employers in Philadelphia
Provide streamlined recommendations that both employees and employers can understand
The following recommendations define a minimum benefit for all qualifying employees. Employers may
provide additional benefits beyond what is recommended at their discretion.
Employer Threshold
Recommendations: Employers with 15 or more employees are required to provide paid sick leave for
employees. This threshold is consistent with requirements under federal regulations for the Equal
Employment Opportunity Commission (EEOC) created by Title VII of the Civil Rights Act of 1964. We
estimate that this threshold would benefit approximately 120,000 of the 200,000 workers currently
lacking sick leave benefits.
Employers with fewer than 15 employees should provide earned, unpaid sick time of up to the same 40
hour maximum accrual and for the same purposes. This option would prevent employers from
terminating an employee for taking accrued unpaid sick leave.
Rational: The Task Force recommends eliminating multiple employer tiers to streamline regulations.
After significant deliberation, the Task Force created a compromise rather than a consensus. The
compromise reflects a balance between covering a significant number of employees and aligning with
other business thresholds defined by the federal government.
Exemptions
Recommendations: The Task Force recommends exempting the following employees from paid sick
requirements:
Federal and state employees
Employees covered under a collective bargaining agreement
Temporary workers (<90 days)
Seasonal workers and interns
Adjunct faculty academics
Independent contractors
Pool workers including per diem hospital workers
Part-time employees working on average less than 15 hours per week over a 90-day period
Rationale: The Task Force recommends exempting employees covered by collective bargaining
agreements and those who work on a limited and temporary basis. The Task Force recognizes the
challenge in tracking and administering paid leave for per diem or limited part-time employees matching
the outlined criteria.
Page 22
Accrual Rate
Recommendation: Employees earn 1 hour per 40 hours worked.
Rationale: The Task Force recommends employees earn one hour of paid sick leave for every 40 hours
worked to align with common work schedules.
Maximum Accrual Amounts
Recommendation: Employees may accrue up to 40 hours per rolling 12 month period of employment.
Accrued time may be taken in the smaller of hourly increments or the smallest increment that an
employers payroll system permits to account for absences or other uses of time. Restaurants may
require employees to take leave in 4-hour increments or the smallest increment permitted by the
employers payroll system.
Rationale: Employees may carry over hours from the prior year up to the 40 hour cap. Employers are
not required to provide paid leave beyond the 40 hours cap. To streamline requirements, the Task Force
recommends the 40 hour cap apply regardless of business size.
The Task Force believes this provision will provide a reasonable amount of time for covered employees
without creating a significant potential cost for employers. Studies on paid leave use indicate that
employees, on average, do not use all of the paid sick leave provided. Taking time in defined increments
enables employers to manage the time taken more effectively with work schedules. Due to the unique
staffing challenges, it is recommended that restaurant employees take accrued time in the smaller of
four-hour increments or the smallest increment that the employers payroll system permits for absences
or other uses of time. Employers may choose to provide additional leave independent of the mandate,
but the 40 hour cap enables employers to quantify the potential liability.
Wait Period for Accrual & Use
Recommendation: Employees begin earning sick leave hours for any work completed upon the
commencement of their employment. Employees many use earned leave 90 days after the
commencement of their employment.
Rationale: Consistent with paid sick leave ordinances across the country, the Task Force recommends
that covered employees earn time at the start of employment and must work for 90 days prior to using
any earned sick leave benefits.
Existing Employer Policies
Recommendation: Employers will not be required to change existing policies or provide additional paid
leave if the employers existing policy satisfies or exceeds the bills accrual requirements and can be
used under the same conditions.
Page 23
Rationale: The Task Force reinforces the condition that no change of practice is required of employers
who currently provide paid sick leave or any form of paid time off that can be used for similar purpose
that meets or exceed the accrual requirements laid out by the Task Force.
Family and Relationships Covered under the Bill
Recommendation: Employees are able to use earned leave to care for injury, medical care, and health
conditions for the following individuals:
Self, child, spouse/domestic partner
Foster, step, in-law relationships
Parent, grandparent, grandchild
Siblings
Rationale: The Task Force recognizes that the definition of care giver and family are ever evolving.
However, to streamline the requirements for all parties, the Task Force proposes common care giving
relationships.
Domestic Violence
Recommendation: Employees are able to use earned leave to care for themselves and seek treatment,
relocation, or legal services to address domestic violence, sexual assault, and stalking incidents.
Rationale: The Task Force recognizes the need to provide safe days for employees impacted by
domestic violence, sexual assault, and stalking.
Collective Bargaining Agreements
Recommendation: Paid sick leave subject to collective bargaining agreements is excluded from the paid
sick mandate.
No Pay for Unused Hours
Recommendation: No compensation is provided for any paid sick days earned and unused at the time of
separation from employment.
Record Keeping Requirements
Recommendation: Employers are required to keep records documenting hours worked, earned time
accrued, and sick time taken by employees (whose tenure exceeds 90 days) for a period of 2 years.
Employers would not be required to keep records on employees who do not work for a period of 90
days. Employers shall permit the designated City agency access to such records to monitor compliance if
an employee complaint is filed.
Rationale: To reduce the administrative burden on businesses, the Task Force recommends limiting the
record keeping requirement to a period of 2 years. The Task Force recommends that employers keep
records documenting basic data relating to the use and accrual of paid sick leave. Such records will
protect employers and employees in disputes over compliance with the mandate and encourage timely
filing of complaints.
Page 24
Compliance
Recommendation: To minimize administrative burdens for employers and the City, enforcement of this
ordinance should be complaint driven with the following provisions to ensure understanding of the
requirements by both employers and employees:
City Council previously identified the Office of Labor Standards (OLS) within the Commerce
Department as the compliance and enforcement body for the paid sick leave bill. OLS is a 6
person office that enforces the prevailing wage ordinance for contractors doing business with
the City by reviewing payroll records and monitoring contract terms. Determining eligibility and
potentially arbitrating disputes for a larger universe of employers would prove difficult for this
office as currently organized. The Task Force recommends that policy makers determine the
appropriate office, and that this office (Office) be provided with legal and business expertise
to enforce recommendations and evaluate complaints.
The Office should establish clear policies for employees and employers to follow once a
complaint has been filed, describing the type of documentation (payroll, employer size, etc.)
that must be provided in order to respond to or arbitrate a complaint.
The Office should develop and distribute guidelines and regulations for implementation of the
ordinance.
Notice of the rights and regulations required by the ordinance should be posted at the worksite
in English and any primary language spoken by 5% of workers and included in human resource
policies and procedures that are distributed to employees
Employees or other interested parties have the right to report any violations of the policy to
Office without incurring risk of termination of employment or other retaliatory actions on the
part of the employer.
Employer must cooperate with the Office in any investigation of a complaint by making records
available.
Penalties for substantiated violations by the employer should result in substantial fines;
however, the employer should be granted a reasonable grace period (60 days) to correct the
violation before the fine is levied. Penalties should include restitution of wages lost as a result of
the violation. Policy makers should also incorporate an administrative exhaustion requirement,
which would require the complaint to first be settled administratively and outside of court, in
order to reduce the potential amount of litigation.
The City should take steps to widely publicize passage of the ordinance and the rights and
responsibilities that it guarantees to ensure broad awareness and understanding of sick leave
policy by the general public.
The City should also undertake or support a public education campaign to inform the public
about the negative impact on personal and public health of going to work or school while sick.
Rationale: Experiences in other jurisdictions with new paid sick leave laws indicate that awareness was
the most common reason for non-compliance. The above efforts will help raise awareness and provide
non-compliant employers with an opportunity to rectify issues prior to incurring penalties.
Page 25
Abuse of Leave
Recommendation: Employers may require reasonable documentation for sick leave use. The employee
must provide notice as soon as practicable and must generally comply with the employers reasonable
normal notification policies and/or call-in procedures, provided that such requirements do not interfere
with the purposes for which the leave is needed, such as emergency treatment.
Monitoring and Review of Ordinance
Recommendation: The Task Force recommends the City complete a periodic review of the paid sick
leave ordinance to assess compliance, number of employers included, and impact on employers. The
City could designate an internal Task Force or contract with an outside entity to evaluate the ordinance
every 2 years for the first 4 years following enactment.
If the Commonwealth of Pennsylvania passes statewide paid sick leave policy, Philadelphia should
evaluate its local impact.
Page 26
Conclusions
The Mayors Task Force on Paid Sick Leave was charged with reviewing the issue of paid sick leave and
its potential impacts on Philadelphia employers and employees and developing recommendations for
policy makers to consider. These recommendations are presented with full understanding that there is
no perfect plan and no possibility of unanimity in a city as diverse as Philadelphia. We do, however,
believe that these recommendations represent a balanced set of steps that Philadelphia can enact and
monitor over time to evaluate their impact.
We thank the Mayor for the opportunity to examine the issue of paid sick leave.
Page 27
Acknowledgements
We begin by thanking Mayor Nutter for the opportunity to address the issue of paid sick leave in
Philadelphia. We hope this report and our recommendations meet the needs of the Mayor and City
Council.
We appreciate the time and expertise from Councilman William Greenlee and his staff. The report and
its recommendations are stronger as a result of your dedication, input, and previous research on paid
sick leave.
We want to acknowledge and thank the many individuals and organizations that took the time to
present testimony at the two public hearings of the Task Force, which were held in August and
November, 2014, and those who shared their thoughts and insights with the Task Force in meetings or
via email: Dr. Eileen Appelbaum, Center for Economic Policy and Research; Ellen Bravo, PA Families @
Work; Dr. Esther Chernak, Center for Public Health Readiness and Communication; Brent Cossrow,
Fisher & Phillips LLP; Andre Butler, Unemployment Project; Daisy Cruz, 32BJ SEIU; Delaware Valley
Health Corporation of HAP; John Doulgeris, Pennsylvania Restaurant & Lodging Association; Don Fox,
Firehouse Subs; John Grady, Philadelphia Industrial Development Corporation; Ed Grose, Greater
Philadelphia Hotel Association; Jonathan Heller, Human Impact Partners; Gary Jastrzab, Philadelphia City
Planning Commission; Martha Johnston, Philadelphia Law Department; Cara Leheny, Philadelphia Law
Department; Sherry Leiwant, A Better Balance; Shymara Jones, fast food employee; John Longstreet,
Pennsylvania Restaurant & Lodging Association; Dave Magrogan, Dave Magrogan Group; James
Meadows, Action United; Jason McCartney, restaurant employee; Onetha McKnight, 32BJ SEIU; Sara
Merriman, Philadelphia Department of Commerce; Dr. Jessica Milli, Institute for Womens Policy
Research; John Mondlak, City of Philadelphia Commerce Department; Angela Owens, United Home Care
Worker; Dr. James Plumb, Jefferson Hospital; Catherine T. Pulos, Wawa; Jeff Rousset, Media
Mobilization Project; Marvin Robinson, Action United; Carol Rogers, Healthy PA; Hannah Sassaman,
Media Mobilizing Project; Gosia Siestrzewitowska, restaurant employee and student; Kati Sipp,
Pennsylvania Working Families; Zsanell Smith, Action United; Al Taubenberger, Greater Northeast
Philadelphia, Chamber of Commerce; Geovanni Theodore, food service employee; Carol Tracy, Womens
Law Project; Dr. Walter Tsou, past president of the American Public Health Association and former
health commissioner of Philadelphia; Dawn Walton, Action United; Garth Weldon, The Prime Rib; Robert
Zuritsky, Philadelphia Parking Association.
The Task Force also thanks Lisa Crutchfield from the Greater Philadelphia Chamber of Commerce for her
involvement in early Task Force proceedings.
We are also grateful to Larry Liu, a Research Assistant at the Wharton School, for the research and
analytical expertise he provided to Task Force staff members.
Page 28
Finally, the Task Force members, their organizations, and staff were essential to the success of the
group. Although the Task Force had a limited amount of time to develop this report, everyone
demonstrated a commitment to maximizing the time it had. We thank them greatly.
Page 29
Appendices
Appendix A: County Business Pattern Data (2012)
Number of Establishments by Employment-size class
NAICS
11
22
23
31
42
44
48
51
52
53
54
55
56
61
62
71
72
81
99
------
Agriculture, forestry, fishing and

hunting
Utilities
Construction
Manufacturing
Wholesale trade
Retail trade
Transportation and warehousing
Information
Finance and insurance
Real estate and rental and leasing
Professional, scientific, and
technical services
Management of companies and
enterprises
Administrative and support and
waste management and
remediation services
Educational services
Health care and social assistance
Arts, entertainment, and
recreation
Accommodation and food services
Other services (except public
administration)
Industries not classified
Total for All Sectors
Total
Establishment
1-4 EE
5-9 EE
10-19 EE
20-49 EE
50-99 EE
100-249 EE
250-499 EE
500-999 EE
1,000+ EE
13
1,127
764
1,106
4,524
471
477
1,332
1,054
3
802
291
495
2,534
261
226
635
652
3
153
161
236
914
58
82
330
200
1
85
120
172
529
53
56
174
110
0
56
96
128
381
49
50
97
65
3
16
47
47
87
15
28
38
18
2
10
37
19
64
21
28
41
8
0
4
7
6
14
8
3
10
0
1
1
5
2
1
2
3
4
1
0
0
0
1
0
4
1
3
0
2,795
1,651
453
318
209
86
50
19
172
50
14
25
29
24
15
977
520
126
124
105
46
37
14
528
3,903
158
1,548
81
890
70
706
90
436
81
137
23
103
9
43
5
18
11
22
373
162
62
57
50
22
12
3,682
1,974
532
469
465
155
78
3,354
2,111
631
344
197
51
15
7
26,662
7
14,083
0
4,926
0
3,413
0
2,503
0
901
0
563
0
161
0
62
0
50
Appendix B: Bureau of Labor Statistics Employee Benefits Survey (March 2014)

Paid Sick Leave Benefit Access (%)
65
Private
Industry
61
State and Local

Government
89
Management, professional, and related
84
82
90
Management, business, and financial
89
88
Professional and related
82
78
90
Teachers
85
89
Primary, secondary, special education teachers
96
96
Registered nurses
81
Service
46
40
85
Protective service
71
46
90
Sales and office
66
63
89
Sales and related
51
51
Office and administrative support
74
71
90
Natural resources, construction, maintenance
58
54
95
Construction, extraction, farming, fishing, and forestry
44
38
Installation, maintenance, and repair
70
67
Production, transportation, and material moving
57
56
88
Production
59
58
Transportation and material moving
55
53
Full time
78
74
98
Part time
25
24
41
Union
83
70
97
Nonunion
62
60
82
Lowest 25 percent......
34
30
74
Lowest 10 percent....
21
20
61
Second 25 percent......
68
64
93
Third 25 percent.......
78
73
93
Highest 25 percent....
87
84
97
Highest 10 percent...
90
87
98
All workers..............
Civilian (1)
Worker characteristics
Average wage within the following categories:
(1) Includes workers in the private nonfarm economy except those in private households, and workers in
the public sector, except the federal government.
Bureau of Labor Statistics Employee Benefits Survey (March 2014, continued)

Civilian (1)
Private
Industry
State and Local

Government
1 to 99 workers..........
53
52
79
1 to 49 workers........
51
50
70
50 to 99 workers.......
58
56
90
100 workers or more......
76
72
91
100 to 499 workers.....
68
65
88
500 workers or more....
85
81
92
Northeast................
69
65
89
New England............
67
63
88
Middle Atlantic........
69
66
90
South....................
66
61
90
South Atlantic.........
67
62
92
East South Central.....
63
57
90
West South Central.....
66
62
88
Midwest..................
61
57
87
East North Central.....
61
57
86
West North Central.....
63
58
90
West.....................
64
60
89
Mountain...............
61
57
83
Pacific................
66
61
91
Paid Sick Leave Benefit Access (%)
Geographic areas
(1) Includes workers in the private nonfarm economy except those in private households, and workers in
the public sector, except the federal government.
Page 32
Appendix C: Comparisons of Paid Sick Leave Legislation in other Jurisdictions

Location &
Law/Bill Number
Philadelphia
Bill 080474
Exemptions: e.g.
Employer
size;
Types of workers;
Tenure of workers
ERs with 5 or few

workers;
Does not apply to
federal or state EEs;
EEs covered under
collective bargaining
agreement; independent
contractor; seasonal
workers; interns; pool
workers
Business Size
(Small
=
SB;
Large = LB)
Philadelphia
Bill 130004
San Francisco (CA)
District of Columbia
Connecticut
Seattle (WA)
Portland (OR)
New York City (NY)
S.F. Admin. Code

Ch. 12W (2006)
DC Code 32-131.01 et
seq. (2008, amended
2014)
Public Act 11-52

(2011) (effective
9/2012)
Ordinance 123698
(2011) (effective
9/2012)
Ordinance 185926
(2013) (effective
1/2014)
Int. 0097-2010 (2013), Int.

0001-201 (2014) (effective
4/2014)
Independent
contractors; students
employed by their
higher education
institutions for less than
25 hours a week;
healthcare workers
participating in
premium pay programs
EEs not employed in

one of the 68
enumerated service
occupations or by ERS
with fewer than 50 EEs;
salaried or exempt
workers; temporary
workers; certain state
EEs; manufacturing
ERs; nationally
chartered nonprofits
Federal, state or local

government ERs other
than the City of Seattle;
Tier 1 and Tier 2 ERs
in business for fewer
than 24 months are
exempt
Federal, state or local

government ERs other
than the City of
Portland; independent
contractors; work-study
students; railroad
workers exempted
under FRIA
Federal, state or city EEs;

work-study students;
independent contractors; or
certain physical, occupational
and speech therapists
LB: 50 or more EEs
Tier 1 (SB): 5-49 FTEs
SB: 1-5 EEs
SB: 1- 5 EEs
Tier 2 (Medium 50-249

FTEs
LB: 6 or more EEs
LB:6 or more EEs
SB: 6-11 EEs;
ERs with 5 or few

workers;
Does not apply to
federal or state EEs;
EEs covered under
agreement; temporary
workers (less than 6
months); independent
contractor; seasonal
workers; interns; pool
workers
SB: 6-20 EEs
SB: 1-9 EEs
SB: 24 or fewer EEs;
LB: 11 or more EEs;
LB: 21 or more EEs;
'LB: 10 or more EEs
MB: 25-99 EEs;
A chain establishment
doing business under
the same trade name as
used by 15 or more
other establishments is
not considered a small
business
1 hour for every 40
worked
A chain establishment
doing business under
the same trade name as
used by 15 or more
other establishments is
not considered a small
business
1 hour for every 40
worked
SB: 1 hour for every

30 worked, 40 max;
SB: Max accrual 32

hours
SB: Max accrual 32

hours
LB: 1 hour for every

30 worked, 72 max
LB: Max accrual 56

hours;
LB: Max accrual 56

hours;
Wait Period for

Accrual
Commencement of
employment
Commencement of
employment
Wait Period for

Use
90 days after
commencement of
employment
90 days after
commencement of
employment
Employers
Existing Policy
No additional time
required if ER provides
paid leave that meets
the bills accrual
requirements and can
be used for the same
purposes and under the
same conditions
No additional time
the bills accrual
requirements and can
be used for the same
purposes and under the
same conditions
Accrual Rate and

Max Accrual or
Use Amount
LB: 100 or more EEs
'For certain chain

businesses/franchises, all
workers are counted together to
determine if considered SB
Tier 3 (LB) 250 or

more FTEs
90 days after
commencement of
employment
90 days after
commencement of
employment
No additional time
required if ER
provides paid leave
that meets the bills
accrual requirements
and that can be used
for the same purposes
SB: 1 hour for every 87

worked, max 3
days/year; MB: 1 hour
for every 43 worked,
max 5 days/yr; LB: 1
hour for every 37
worked, max 7 days/yr;
Tipped restaurant and
bar workers earn 1 hour
max 5 days/yr
Commencement of
employment
1 hour for every 40

worked, 40 max
SB: 1 hour of unpaid

time off for every 30
worked, 40 max;
SB: 1 hour of unpaid

hours worked, 40 max;
MB: 1 hour for every

40 worked, 56 max;
LB: 1 hour of paid time

off for every 30
worked, 40 max
SB: 1 hour unpaid time off for

every 30 worked, 40 max:
LB: 1 hour for every 30
worked, 40 max
Commencement of
employment

30, 72 max. LB: with
PTO policy: 1 hour for
every 30, 108 max
Commencement of
employment
Commencement of
employment
Commencement of
employment
90 days after
commencement of
employment
680 hours after

commencement of
employment
180 days after

commencement of
employment
90 days after
commencement of
employment
120 days after commencement

of employment
No additional time
Acts accrual
requirements and that
can be used for the
same purposes and
under the same
conditions
No additional time
Acts accrual
can be used for the
same purposes and
under same conditions
No additional time
Acts accrual
can be used for the
same purposes and
under same conditions
No additional time
the bills accrual
can be used under the
same conditions as law
requires. Existing
policies presumed
compliant.
No additional time required if

ER provides paid leave that
meets the bills requirements
and that can be used for the
same purposes and under the
same conditions
Jersey City (NJ)
Newark (NJ)
Location &
Law/Bill Number
N.J. Ordinance 13097 (2013) (effective

1/2014)
NJ Ordinance 132010 (2014) (effective

5/2014)
Exemptions: e.g.
Employer size;
Types of
workers; Tenure
of workers
EEs of any
governmental entity;
Rutgers University
employees
Federal, state or city

EEs; construction EEs
covered by a CBA;
Rutgers University
employees
Business Size
(Small = SB;
Large = LB)
SB: 1-9EEs
LB: 10 or more EEs
East Orange (NJ)
Irvington (NJ)
Passaic (NJ)
San Diego (CA)
Eugene (OR)
California
NJ Ordinance 212014 (effective

1/2015)
MC3513-2014
Paid Sick Ordinance

2014 (effective
1/2015)
Ordinance 20390
(effective 4/1/2015)
Ordinance 20537
AB1522
(effective 7/2015)
EEs of any
governmental entity
or NJ school district
or BOE, construction
union with CBA,
employees who work
< 80 hours per year in
Paterson
EEs of any
governmental entity
union with CBA,
employees who work
<80 hours per year in
East Orange
EEs of any
governmental entity
union with CBA,
employees who work
Irvington
EEs of any
governmental entity
union with CBA,
employees who work
Passaic
EEs of federal and

state government,
local government
agencies (except City
of Eugene) and
construction union
with CBA
Aircraft flight deck or

cabin crew member if
receive existing time
off or In-Home
Supportive workers
(public sector
program) or those
covered by CBA
SB: 1-9 EEs
SB: 1-9 EEs
SB: 1-9 EEs
SB: 1-9 EEs
SB: 1-9 EEs
Independent
contractors, EEs of
public subsidized
summer or short-term
youth program,
student EEs, EEs
work less than 1
week/2 hours in
calendar year
No tiers
No tiers
No tiers
LB: 10 or more
LB: 10 or more
LB: 10 or more
LB: 10 or more
LB: 10 or more
Child care, home

health and food
service workers
counted as LB for
hour requirements
Child care, home

health and food
service workers
counted as LB for
hour requirements
Child care, home

health and food
service workers
counted as LB for
hour requirements
Child care, home

health and food
service workers
counted as LB for
hour requirements
SB: 1 hour for every

30 worked, 24 max;
30 worked, 40 max.
All child care, home
health care workers
and food service
workers accrue 1 hour
40 max
1 hour for every 30

worked
1 hour for every 30

worked
1 hour for every 30

worked
1 hour for every 30

worked
1 hour for every 30

worked; max accrual
40 hours
1 hour for every 30

worked; max accrual
40 hours
ER choice:
SB: Max accrual 24

hours
SB: Max accrual 24

hours
SB: Max accrual 24

hours
SB: Max accrual 24

hours
LB: Max accrual 40

hours;
LB: Max accrual 40

hours;
LB: Max accrual 40

hours;
LB: Max accrual 40

hours;
Child care, home

health and food
service workers
counted as LB for
hour requirements
Accrual Rate and
Max Accrual or
Use Amount
SB: 1 hour unpaid

hours worked, 40
max;
30 worked, 40 max
Paterson (NJ)
Lump sum 24 hours

w/ no accrual
or 1 hour for every 30
worked, (1 hour for
every 40 hours
worked for exempt
EEs)
Wait Period for

Accrual
Commencement of
employment
Commencement of
employment
Commencement of
employment
Commencement of
employment
Commencement of
employment
Commencement of
employment
Commencement of
employment
Commencement of
employment
Commencement of
employment
Wait Period for

Use
90 days after
commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
Employers
Existing Policy
No additional time
required if ER
provides paid leave
and under the same
conditions
No additional time
required if ER
provides paid leave
and under the same
conditions
No additional time
required if ER
provides paid leave
minimum leave
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
minimum leave
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
minimum leave
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
minimum leave
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
minimum leave
can be used for the
same purposes and
under the same
conditions
90 days after
commencement of
employment (240
hours worked in City
if ER located outside
City)
No additional time
required if ER
provides paid leave
minimum leave
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides at lest 24
hours paid leave that
can be used for the
same purposes and
under the same
conditions and meets
other requirements of
law
Page 34
Location & Law/Bill

Number
Massachusetts
Montclair (NJ)
Question 4 (effective 7/2015)
Public Question 1
Exemptions: e.g.
Employer size; Types of
workers; Tenure of
workers
Trenton (NJ)
Oakland (CA)
(effective 3/2015)
EEs of any governmental entity

or NJ school district or BOE,
construction union with CBA,
employees who work < 80
hours per year in Montclair
EEs of any governmental entity

or NJ school district or BOE,
construction union with CBA,
employees who work < 80
hours per year in Trenton
SB: 1-10 EEs
SB: 1-9 EEs
SB: 1-9 EEs
SB: 1-9 EEs
LB: 11 or more EEs
LB: 10 or more
LB: 10 or more
LB: 10+ EEs
Child care, home health and

food service workers counted as
LB for hour requirements
Child care, home health and

food service workers counted as
LB for hour requirements
LB: 1 hour for every 30

worked, max accrual 40
hours/year
1 hour for every 30 worked
SB: Max accrual 24 hours
SB: Provide equivalent in

unpaid time
LB: Max accrual 40 hours
Wait Period for Accrual
Commencement of employment
Wait Period for Use
90 days after commencement of

employment

employment

employment

employment
Employers Existing
Policy

meets the bills accrual
requirements and can be used
for the same purposes and under
the same conditions

requirements and that can be
used for the same purposes and
under the same conditions


Business Size
(Small = SB; Large =
LB)
Accrual Rate and Max

Accrual or Use Amount
Page 35
Philadelphia
Bill 080474
Philadelphia
Bill 130004
Foster, stepparent or
adoptive parent or legal
guardian of EE or EEs
spouse; person legally
married under PA laws;
grandparent or spouse of
grandparent; grandchild;
biological, foster or
adopted sibling or spouse
of a biological, foster or
adopted sibling; life
partner; any other individ.
related by blood for
affinity whose close assoc.
with EE is the equiv. of
family relationship
Foster, stepparent or
adoptive parent or legal
guardian of EE or EEs
spouse; person legally
married under PA laws;
grandparent or spouse of
biological, foster or
adopted sibling or spouse
of a biological, foster or
adopted sibling; life
partner; any other individ.
related by blood for
affinity whose close assoc.
with EE is the equiv. of
family relationship
DV: Coverage for DV,
sexual assault, stalking
Location
&
Law/Bill Number
Family Members
Covered other
than Self, Child,
Spouse or Parent
Domestic Violence
Coverage and/or
Coverage for
Public Health
Emergency
San Francisco
(CA)
S.F. Admin.
Code Ch. 12W
(2006)
Domestic partner;
sibling;
grandchild; child
of domestic
partner; all steprelationships;
designated
person
District of Columbia
Connecticut
Seattle (WA)
Portland (OR)
New York City (NY)
D. C. Code 32-131.01 et
seq. (2008, amended
2014)
Domestic partner; parent
of spouse; spouse of
child; sibling; siblings
spouse; live-in partner
(living together at least
12 months); child living
with EE for whom EE
cares for permanently
Public Act 11-52

(2011) (effective
9/2012)
Child and Spouse
only
Ordinance 123698 (2011)

(effective 9/2012)
Ordinance 185926
(2013) (effective 1/2014)
Grandparent; parent-in-law;
domestic partner
Domestic partner;
parent-in-law; person with
whom EE was or is in a
relationship in loco
parentis
DV: For EE or family

member
DV: For EE only
DV: Coverage for EEs or

family members DV sexual
assault or stalking

harassment, sexual assault
or stalking of EE or
minor/child/dependent
PHE: Coverage for closure

of place of business or
childs school or place of
care
Does not diminish
obligations under CBAs that
provide greater benefits; does
not apply if CBA expressly
waives requirements in clear
and unambiguous terms;
waiver not be permitted by
unilateral terms and
conditions of employment
(e.g., order to continue
working after CBA expires)
Yes, and ERs do not have to
pay for unused hours
PHE: Coverage for

closure of place of
business or childs school
or place of care
Does not diminish ER
obligations under CBAs
that provide greater
benefits
Carry up to max of 40
hours of unused accrued
hours
Carry up to 40 hours of unused

accrued hours.
Int. 0097-2010 (2013), Int.

0001-201 (2014) (effective
4/2014)
Domestic partner; child or
parent of spouse or domestic
partner; grandparent;
grandchild; siblings
PHE: Coverage for closure of

place of business or childs
school or place of care
Collective
Bargaining
Agreements
Paid leave subjected to a

agreement are excluded
Paid leave subjected to a

agreement are excluded
Waiver of any and

all requirements
in a CBA in clear
and unambiguous
terms is permitted
A CBA cannot waive the

paid leave requirements
of the Act unless the
CBA provides at least 3
days of paid leave
Does not preempt

or override the
terms of any CBAs
in effect on
legislations
effective date
Carry Over of
Unused Hours
Yes, For LB up to 56
hours of accrued time
Yes, For LB up to 56
hours of accrued time
Yes, SB 40 hours,
LB 72 hours
Yes, SB: 1 hour for every

87 worked, max
3days/year
SB up to 32 hours of
accrued time
SB up to 32 hours of
accrued time
Carry up to max of
40 unused accrued
hours and ERs do
not have to pay for
unused hours
ER does not have to pay

for unused hours
ER does not have to pay

for unused hours
Pay for Unused

Hours
No
No
No
No
No
No
No
ER must pay EE for unused

sick time at end of the calendar
year (excludes retire, sep.)
Record Retention
Period of 5 years as
required by PA law
Mayor's Office of Labor
Standards or office
designated my Managing
Director
Period of 5 years as
required by PA law
Mayor's Office of Labor
Standards or office
designated my Managing
Director
Period of 4 years
Period of 2 years
Period of 3 years
Period of 2 years
Period of 2 years
Period of 3 years
Office of Labor
Standards
Enforcement
Dept of Employment
Services
CT Dept of Labor
Office for Civil Rights
City may contract with

Oregon Bureau of Labor
and Industries
Dept. of Consumer
Affairs
Local Enforcement
Agency
MB: 1 hour for every 43

worked, max 5 days/year
For EEs in construction or

grocery industry, does not
apply if CBA expressly waives
requirements. For other EEs,
does not apply if CBA
expressly waives requirements
and provides a comparable
benefit.
LB: 1 hour for every 37,

max 7 days/year
Page 36
Location
&
Law/Bill Number
Family Members
Covered other
than Self, Child,
Spouse or Parent
Domestic Violence
Coverage and/or
Coverage for
Public Health
Emergency
Collective
Bargaining
Agreements
Carry Over of
Unused Hours
Pay for Unused

Hours
Record Retention
Local
Enforcement
Agency
Jersey City (NJ)
Newark (NJ)
N.J. Ordinance 13097 (2013) (effective

1/2014)
Domestic or civil
union partner; spouse
under the laws of any
state; child of
domestic or civil
union partner; parent
or grandparent of
spouse or domestic
civil union partner;
grandparent;
grandchild; sibling
NJ Ordinance 13-2010
(2014) (effective
5/2014)
Domestic or civil union
partner; child of
domestic or civil union
partner; parent of spouse
or domestic or civil
union partner;
grandparent;
grandparents spouse or
domestic or civil union
partner; grandparent;
grandchild; sibling
PHE: Coverage for

closure of place of
business or childs
PHE: Coverage for

closure of place or
business or childs
Paterson (NJ)
East Orange
(NJ)
Irvington (NJ)
Passaic (NJ)
San Diego (CA)
Eugene (OR)
California
(effective 1/2015)
MC3513-2014
Paid Sick
Ordinance 2014
(effective 1/2015)
Ordinance 20390
Ordinance 20537
AB1522
(effective 7/2015)
Domestic partner,
grandchildren,
grandparent, spouse
or domestic/civil
union
partner of a
grandparent, siblings
Domestic partner,
grandchildren, grand
parents, siblings, parents
of spouse/domestic
partner
Domestic partner,
grandchildren,

DV: Coverage for DV, sexual

assault, stalking
Paid leave subject to collected

bargaining agreement
excluded
Foster, stepchild, or
legal ward,
domestic partner,
grandchildren,
grandparent, spouse
or domestic/civil
union
partner of a
grandparent,
siblings
Foster, stepchild,
or legal ward,
domestic partner,
grandchildren,
grandparent,
spouse
or domestic/civil
union
partner of a
grandparent,
siblings
Foster, stepchild,
or legal ward,
domestic partner,
grandchildren,
grandparent,
spouse
or domestic/civil
union
partner of a
grandparent,
siblings
Domestic partner,
grandchildren,
grandparent, spouse
or domestic/civil
union
partner of a
PHE: Coverage for

closure of place of
business or childs
school or place of
care
PHE: Coverage
for closure of
place of business
or childs school
or place of care
PHE: Coverage
for closure of
place of business
or childs school
or place of care
PHE: Coverage for

closure of place of
business or childs
school or place of
care
PHE: Coverage for

closure of place of
business or childs
school or place of
care
DV: DV, sexual
assault, stalking
Does not diminish ER

obligations under
CBAs that provide
greater benefits. For
EEs covered by a
CBA, ordinance
begins to apply upon
termination of
agreement.
Does not diminish

obligations under CBAs
that provide greater
benefits; does not apply
if CBA expressly waives
requirements in clear
and unambiguous terms;
does not apply to
existing CBAs until
expiration
Does not apply if

CBA expressly
waives
requirements; does
not diminish ER
obligations under
CBAs that provide
greater benefits.
Does not apply if

CBA expressly
waives
requirements;
does not diminish
ER obligations
under CBAs that
provide greater
benefits.
Does not apply if

CBA expressly
waives
requirements; does
not diminish ER
obligations under
CBAs that provide
greater benefits.
Does not apply if

CBA expressly
waives requirements;
does not diminish ER
obligations under
CBAs that provide
greater benefits.
Paid leave subject to

collected bargaining
agreement excluded
Paid leave subject to

collected bargaining
agreement excluded
Yes, but no more than

5 days annually
Carry up to 40 hours of
unused accrued hours
Carry up to 40
hours of unused
accrued hours
Carry up to 40
hours of unused
accrued hours
Carry up to 40
hours of unused
accrued hours
Carry up to 40 hours
of unused accrued
hours
Carry up to 40 hours
of unused accrued
hours
If rehired by same
employer within 6mos,
previously unused leave
reinstated
Accrual can carry over. Lump

sum does not permit carry
over hours
If rehired within one year, ER
must honor old sick bank
No
No
No
No
No
No
No
No
No
Period of 3 years
Yes & permit inspection

upon request by City
Yes, period n/a
Yes, period n/a
Yes, period n/a
Yes, period n/a
Period of 3 years
Yes - to be defined
Period of 3 years; must

document hours accrued on
pay stub
Dept of Health and

Human Services
Dept of Child and

Family Well-Being
Dept of Health and

Human Services
Dept of Health
and Human
Services
Dept of
Neighborhood
Services
Dept of Human
Services, Division of
Health
City Council to
designate dept or
office to enforce
City Manager may

delegate authority w/I
City; contract w/ OR
Bureau of Labor and
Industries
CA Division of Labor
Standards Enforcement
(DLSE)
Page 37
Location & Law/Bill

Number
Massachusetts
Montclair (NJ)
Question 4 (effective
7/2015)
Public Question 1
Trenton (NJ)
Oakland (CA)
(effective 3/2015)
Family Members
Covered other than
Self, Child, Spouse or
Parent
Domestic partner, spouse's

parent
Foster, stepchild, or legal

ward, domestic partner,
grandchildren,
grandparent, spouse
or domestic/civil union
partner of a grandparent,
siblings
Foster, stepchild, or legal ward,

domestic partner, grandchildren,
grandparent, spouse
or domestic/civil union
partner of a grandparent, siblings
Domestic partners, grandchildren,

grandparents, siblings, designated
person of worker's choice if no
registered spouse/domestic partner
Domestic Violence
Coverage and/or
Coverage for Public
Health Emergency

n/a
n/a
None
Collective
Bargaining
Agreements
Does not require employer

to amend paid leave policies
in existing collective
bargaining agreements;
silent on application to
future CBAs
Does not apply if CBA

expressly waives
requirements; does not
diminish ER obligations
under CBAs that provide
greater benefits.
Does not apply if CBA expressly

waives requirements; does not
diminish ER obligations under
CBAs that provide greater
benefits.
Does not apply if CBA expressly

waives requirements
Carry Over of
Unused Hours
Yes up to 40 hours of
accrued time
Carry up to 40 hours of unused

accrued hours
Carry up to 40 hours of unused accrued

hours
Pay for Unused

Hours
Record Retention
No
No
No
No
Yes n/a
Yes, period n/a
Yes, period n/a
No
Local Enforcement
Agency
MA Attorney General
Montclair Department of
Health and Human Services
Trenton Department of Human

Services
None authorized yet
Page 38
Appendix D: Additional Resources

Bureau of Labor Statistics, Program Perspectives on Paid Sick Leave (March 2010)
Bureau of Labor Statistics, Paid leave in private Industry over the past 20 years (August 2013),
http://www.bls.gov/opub/btn/volume-2/pdf/paid-leave-in-private-industry-over-the-past-20-years.pdf
Bureau of Labor Statistics, Employer Costs for Employee Compensation (June 2014),
http://www.bls.gov/news.release/pdf/ecec.pdf
Center City District, Pathways to Job Growth (January 2014),
http://www.centercityphila.org/docs/CCR14_employment.pdf
Center for Economic and Policy Research, Contagion Nation: A Comparison of Paid Sick Day Policies in 22 Countries
(May 2009)
Center for Economic and Policy Research, Good for Business? Connecticuts Paid Sick Leave Law (2014),
http://www.cepr.net/documents/good-for-buisness-2014-02-21.pdf
Colla, C., Dow, W., Dube, A. and Lovell, V. (January 2014), Early Effects of the San Francisco Paid Sick Leave Policy,
American Journal of Public Health
Economic Policy Institute, Paid Sick Days: Measuring the Small Cost for New York City Businesses (October 2012)
http://www.epi.org/publication/pm194-paid-sick-days-measuring-small-cost-new-york/
Freedom Foundation, The Effects of Mandatory Paid Sick Leave Policies: Reviewing the Evidence (August 2014),
http://www.myfreedomfoundation.com/sites/default/files/documents/TheEffectofMandatoryPaidSickLeavePoliciesReviewingtheEvidence.pdf
Institute for Womens Policy Research, Valuing Good Health in Philadelphia: The Costs and Benefits of Paid Sick Days
(January 2013), http://www.iwpr.org/publications/pubs/valuing-good-health-in-philadelphia-the-costs-and-benefits-ofpaid-sick-days
Institute for Womens Policy Research, San Franciscos Paid Sick Leave Ordinance: Outcomes for Employers and
Employees (February 2011)
Main Street Alliance, Paid Sick Days and the Seattle Economy (September 2013),
http://washington.mainstreetalliance.org/files/2013/09/PSD-1-Year-Report-Final.pdf
Office of the District of Columbia Auditor, Audit of the Accrued Sick and Safe Leave Act of 2008 (June 2013),
http://dcauditor.org/sites/default/files/DCA092013.pdf
Partnership for NYC, Impact of Paid Sick Leave on NYC Employers (September 2010),
http://www.pfnyc.org/reports/2010-Paid-Sick-Leave.pdf
Pew Charitable Trust, Philadelphia: The State of the City (April 2014),
http://www.pewtrusts.org/~/media/Assets/2014/04/05/PhiladelphiaStateofCityreport2014.pdf
Philadelphia Jobs Commission, Report of the Jobs Commission of the City of Philadelphia (January 2013)
Restaurant Opportunity Centers United, Paid Sick Days in the Restaurant Industry series
Seattle City Auditor & University of Washington, Findings from Initial Employer Survey (June 2013),
http://www.seattle.gov/civilrights/documents/SickSafeLeaveBaselineReport070213.pdf
Seattle City Auditor & University of Washington, Implementation and Early Outcomes of the City of Seattle Paid Sick
Leave and Safe Time Ordinance (April 2014),
http://www.seattle.gov/Documents/Departments/CityAuditor/auditreports/PSSTOUWReportwAppendices.pdf
Urban Institute, Employers Perspectives on San Franciscos Paid Sick Leave Policy (March 2009),
http://www.urban.org/UploadedPDF/411868_sanfranciso_sick_leave.pdf
Page 40
Endnotes
1
U.S. Census, County Business Patterns (2012) Pennsylvania Department of Labor and Industry, Center for
th
Workforce Information & Analysis (4 Quarter 2013)
3
U.S. Bureau of Labor Statistics
4
Pew Charitable Trust, Philadelphia: State of the City (April 2014)
5
Bureau of Labor Statistics, State and Area Employment
6
Center City District, Pathways to Job Growth (January 2014)
7
Bureau of Labor Statistics, Local Area Unemployment Statistics (LAUS)
8
Philadelphia Jobs Commission, Report of the Jobs Commission to the City of Philadelphia (January 2013)
9
Manufacturing Task Force, Manufacturing Growth Strategy for Philadelphia (December 2013)
10
Mayors Task Force on Tax Policy and Economic Competitiveness (October 2009)
11
Effective January 1, 2014, San Francisco is phasing out a tax on payroll expense and phasing in a business tax on
gross receipts
12
DC also taxes gross receipts for specified industries (heating oil, mobile service, natural or artificial gas)
13
Government of the District of Columbia, Tax Rates and Tax Burdens in the District of Columbia: A Nationwide
Comparison (December 2013)
14
National Compensation Survey, Bureau of Labor Statistics (March 2014)
15
Includes workers in the private nonfarm economy except those in private households, and workers in the public
sector, except the federal government
16
National Compensation Survey and Employee Benefit Survey, Paid Sick Leave in the Private Sector over the Last
20 Years, Bureau of Labor Statistics, August 2013
17
Philadelphias Paid Sick Leave Ordinance of July 1, 2012 applies to the City of Philadelphia (all departments,
agencies, and offices); for-profit contractors with the city with at least $10,000 in city contracts in a 12-month
period and with annual gross receipts of more than $1,000,000; nonprofit contractors with city contracts in excess
of $100,000 in a 12-month period; recipients of city leases, concessions, or franchises (or subcontractors thereof)
that employ more than 25 employees; and city financial aid recipients. City financial aid recipients must comply for
5 years following receipt of aid.
18
Pennsylvania Department of Welfare. 55 Pa. Code, Chapter 3270, Child Care Centers.
19
Bureau of Labor Statistics, Employee Benefit Survey
20
U.S. Census Bureau, American Community Survey, 2013
21
Gould, E et al (2011). The need for paid sick days: The lack of federal policy further erodes family economic
security. Economic Policy Institute
22
Smith, T. & Kim, J. (2010). Paid Sick Days: Attitudes and Experiences. National Opinion Research Center at
University of Chicago for the Public Welfare Foundation Publication
23
Wilson, F. A., Wang, Y., & Stimpson, J. P. (2014). The role of sick leave in increasing breast cancer screening
among female employees, US Journal of
CancerPolicy. http://www.sciencedirect.com/science/article/pii/S2213538314000198 (the study uses the Medical
Expenditure Panel Survey for their analysis)
24
U.S. Dept of Health and Human Services, Centers for Disease Control and Prevention. CDC Estimates of
Foodborne Illness in the US (2011)
25
Heymann SJ, Earle A, Egleston B. (1996). Parental availability for the care of sick children.Pediatrics. 98:226-30
26
Drago, R., et al (2010). Sick at Work: Infected Employees in the Workplace During the H1N1 Pandemic,
Institute for Womens Policy Research
27
Asfaw-A et al. American Journal of Public Health, 2012 September;102 (9): e59-e64
28
Goetzel, Ron Z. PhD et al. Health, Absence, Disability and Presenteeism Cost Estimates of Certain Physical and
Mental Health Conditions Affecting U.S. Employers. Journal of Occupational & Environmental Medicine, April
2004 Volume 46 Issue 4 pp 398-412
29
108 hours was the maximum accrual noted for large employers with paid time off policies where sick leave is
included with vacation and personal time.
30
National Health Interview Survey, Center for Disease Control (2008)

Drago R. and Lovell V. (February 2011), San Franciscos Paid Sick Leave Ordinance: Outcomes for Employers and
Employees, Institute for Womens Policy Research
32
Appelbaum et al. (March 2014), Good for Business? Connecticuts Paid Sick Leave Law, Center for Economic
and Policy Research
33
Drago R. and Lovell V. (February 2011),San Franciscos Paid Sick Leave Ordinance: Outcomes for Employers and
34
Grinyer, A. and Singleton V. (2000), Sickness Absence as Risk-Taking Behavior: A Study of Organizational and
Cultural Factors in the Public Sector, Health, Risk & Society 2 (March):14
35
Center for Disease Control; Philadelphia Department of Public Health
36
Romich et al, (April 2014), Implementation and Early Outcomes of the City of Seattle Paid Sick Leave
Ordinance, University of Washington.
37
Colla, C., Dow, W., Dube, A. and Lovell, V. (January 2014), Early Effects of the San Francisco Paid Sick Leave
Policy, American Journal of Public Health; Drago R. and Lovell V. (February 2011),San Franciscos Paid Sick Leave
Ordinance: Outcomes for Employers and Employees Institute for Womens Policy Research
38
Employees, Institute for Womens Policy Research; Appelbaum et al. (March 2014), Good for Business?
Connecticuts Paid Sick Leave Law, Center for Economic and Policy Research
39
40
The Main Street Alliance of Washington, Paid Sick Days and the Seattle Economy (September 2013);
41
Office of the District of Columbia Auditor, Audit of the Accrued Sick and Safe Leave Act of 2008 (June 2013)
42
Bureau of Labor Statistics, National Compensation Survey: Employer Costs for Employee Compensation, (June
2014)
43
Bureau of Labor Statistics, Paid leave in private industry over the past 20 years (August 2013)
31
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Mayors Task Force on Paid Sick Leave

Recommendations on Paid Sick

Presented to Mayor Michael A. Nutter and City Council

Mayors Task Force on Paid Sick Leave

Mayors Task Force on Paid Sick Leave December 2014

Domestic Violence .............................................................................................................................. 24

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Previous Efforts Paved the Way

Philadelphia Business Landscape

100 to 249 employees

250 to 499 employees

500 to 999 employees

All Philadelphia Employers

Thomas Jefferson University Hospital

School District of Philadelphia

The Children's Hospital of

Temple University Hospital

Mayors Task Force on Paid Sick Leave December 2014

Gradual Recovery from the Great Recession

662.5 662.7 663.3

Mayors Task Force on Paid Sick Leave December 2014

Unemployment Rate Remains Elevated

Unemployment Rate (%)

Mayors Task Force on Paid Sick Leave December 2014

Persistent Poverty Challenges

Regional Poverty Rate Comparisons (%)

10% 15% 20% 25% 30%

National Poverty Rate Comparisons (%)

Mayors Task Force on Paid Sick Leave December 2014

High Tax Burden

Net Income &

Mayors Task Force on Paid Sick Leave December 2014

With businesses in Philadelphia carrying a heavier tax

Percent of Personal Income Spent on

Large City Average

Efforts to Improve Business Climate

Paid Sick Leave Policies in Philadelphia & Beyond

Mayors Task Force on Paid Sick Leave December 2014

Considerations Regarding Paid Sick Leave

Mayors Task Force on Paid Sick Leave December 2014

Importance of Paid Sick Leave

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Paid Sick Leave in Comparable Jurisdictions

Paid Sick Leave Timeline

Mayors Task Force on Paid Sick Leave December 2014

Provide a meaningful benefit for employees in Philadelphia

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Mayors Task Force on Paid Sick Leave December 2014

Agriculture, forestry, fishing and

Appendix B: Bureau of Labor Statistics Employee Benefits Survey (March 2014)

State and Local

Management, professional, and related

Management, business, and financial

Professional and related

Primary, secondary, special education teachers

Sales and office

Sales and related