In 2018, the State of Washington passed numerous paid sick and safe time (PSST) policy, notice, and leave calculation requirements. Additionally, employers with unionized workforces in Seattle have limited time to exempt themselves from city standards that exceed state law requirements, and employers subject to SeaTac’s PSST law must balance local year-end cash-out requirements with the state law carryover mandate.
First 2019 Paystub Notice
Under state law and Tacoma law, employees must be notified at least monthly in writing or electronically, of their PSST balance. Seattle requires employees to be notified each time they are paid. Tacoma’s law requires notice of the updated amount of leave available. State law and Seattle’s law require notice of the amount of accrued leave, unused and accrued available leave, and amount of leave that has been used since the last notification.
Also, if an employee is covered only under state and/or Seattle law, or covered by state and Tacoma law, and an employer limits the amounts that will carry over into 2019, the first notice issued in 2019 must include those amounts that are not carried over.
Advanced Leave Notice
All three laws allow employers to grant PSST to employees at the beginning of a 12-month period in lieu of tracking accrual but only if the amount granted is reasonably calculated to meet or exceed the laws’ requirements.
Under all three of the laws, employers must have a written policy or collective bargaining agreement (CBA) notifying employees that they will be granted leave at one time, which must be provided to employees before leave is granted. Additionally, in Seattle, written or electronic notice must be provided no later than the end of the pay period for which advanced leave is intended to cover.
Seattle’s Requirements and CBA’s
Beginning on January 1, 2019 (or when a CBA expires) none of the Seattle standards that exceed state law requirements may be waived.
SeaTac’s law requires employers to cash out accrued, unused leave at the end of each calendar year. SeaTac’s law, however, existed before the state law requiring carryover and permitting 40 hours capped carry-over. For employers covered by both laws, any time the accrued, unused balance is in excess of the 40 hours that is carried over under the state law is subject to SeaTac’s cash-out requirement.
For more information regarding these requirements please click here.
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This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.