There are currently no federal legal requirements for paid sick leave. For companies subject to the Family and Medical Leave Act (FMLA), the Act does require unpaid sick leave. FMLA provides for up to 12 weeks of unpaid leave for certain medical situations for either the employee or a member of the employee's immediate family. In many instances paid leave under an employer’s paid time off (PTO) policy may be substituted for unpaid FMLA leave.

Employees are eligible to take FMLA leave if they have worked for their employer for at least 12 months; have worked for at least 1,250 hours over the previous 12 months; and work at a location where at least 50 employees are employed by the employer within 75 miles.

Because federal law does not require sick leave, if an employee quits their job before using all of their sick leave, the employer is not obligated to pay the employee for that time—unless the employer’s policy or state or other law requires the employer to pay the employee for unused sick leave.

Some states, cities, and counties may have laws that require employers to provide employees with paid sick leave.

In California, state law provides for paid sick leave. The Healthy Workplaces, Healthy Families Act of 2014 mandates that employees who work for 30 or more days within a year from the commencement of employment are entitled to paid sick leave. Employees earn at least one hour of paid leave for every 30 hours worked and are entitled to use accrued paid sick leave beginning on the 90th day of employment. Employers are required to provide a minimum of 24 hours or three days of paid sick leave per year. Employers can cap the total accrual of paid sick leave at 48 hours or six days. Unlike federal law, which does not require paid sick leave and only mandates unpaid leave under the FMLA for qualifying employers and employees, California law provides additional benefits. However, California law does not require employers to pay out unused sick leave upon an employee's termination, resignation, retirement, or other separation from employment, unless the employer's policy or another law provides otherwise.