Paid Sick Leave Laws By State
Paid Sick Leave Laws By State

Paid Sick Leave Laws By State

Everyone, at one time or another, has worked with that person who comes to work with a bad cold (We’re hopeful it wasn’t you). Not only is it annoying, it also jeopardizes the health of other employees. But have you ever stopped to think that maybe that co-worker came to work because they didn’t have enough paid sick time available and wouldn’t get paid for a missed day or two? Here’s a high-level overview of states’ paid sick leave laws for private sector employers. Keep in mind this list is not inclusive of every state’s laws; there are many more nuances to understand and comply with.

Alabama Paid Sick Leave Laws

No state sick leave laws.

Alaska Paid Sick Leave Laws

No state sick leave laws.

Arizona Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All  All   40 hours (employers with 15 or more employees) or 24 hours (employers with fewer than 15 employees).  One hour for every 30 hours worked.  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Arkansas Paid Sick Leave Laws

No state sick leave laws.

California Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with one or more employees who work more than 30 days in a year in California.   Employees who work 30 or more days per year in California for the same employer.   24 hours or three days.  One hour for every 30 hours worked. Employers may use alternate accrual methods or frontload the full amount of time at the beginning of the calendar year. Annual accrual cap is 48 hours or six days.   Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Berkeley, California Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers, regardless of location.   Employees who work at least two hours per calendar week in the City of Berkeley and are entitled to the state minimum wage or participate in a Welfare-to-Work Program.   48 hours (employers with 24 or fewer employees); employers with 25 or more employees may not cap usage.  One hour for every 30 hours worked. Annual accrual cap is 48 hours (employers with 24 or fewer employees) or 72 hours (employers with 25 or more employees).  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care. 

Emeryville, California Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers with employees working in the City of Emeryville.  Employees who work at least two hours per calendar week in the City of Emeryville and are entitled to the state minimum wage.   48 hours (employers with 55 or fewer employees) or 72 hours (employers with 56 or more employees).   One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 48 hours (employers with 55 or fewer employees); 72 hours (employers with 56 or more employees).   Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence against the employee; to aid or care for a service dog. 

Long Beach, California Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Hotel employers.  Hotel employees.   Five days.  5/12ths of a day for each full month in a calendar year that the employee has been employed.  Illness. 

Los Angeles, California Paid Sick Leave Laws - Hotel Employees

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Hotel employers.  Hotel employees.   96 paid hours; 80 unpaid hours after paid leave is exhausted.   96/52 hours of paid time off for every week of employment; 80/52 hours of unpaid time off for every week of employment. Annual accrual cap is 96 hours of paid leave; 80 hours of unpaid leave.   Illness, vacation or personal necessities. Unpaid time off can be used for the employee’s or an immediate family member’s illness. 

Los Angeles, California Paid Sick Leave Laws - City Employees

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with employees working in the City of Los Angeles.  Employees who work at least two hours per week in the City of Los Angeles who qualify as an employee entitled to the state minimum wage.   48 hours.  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 72 hours.  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; if the employee is a victim of domestic violence, sexual assault or stalking. 

Oakland, California Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with employees working in the City of Oakland.  Employees who work at least two hours per week in the City of Oakland who qualify as an employee entitled to the state minimum wage.   N/A  One hour for every 30 hours worked. Annual accrual cap is 40 hours (employers with fewer than 10 employees); 72 hours (employers of 10 or more employees).  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care. 


San Diego, California Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with employees working in the City of San Diego.  Employees who work at least two hours per week in the City of San Diego, who work in Los Angeles for the same employer for 30 days or more within a year of starting work, and who qualify as an employee entitled to the state minimum wage or are Welfare-to-Work Program participants.   40 hours.  One hour for every 30 hours worked. One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 80 hours.  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

San Francisco, California Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with employees working in the City or County of San Francisco.  Employees who work at least 56 hours in a calendar year within the City or County of San Francisco.   N/A  One hour for every 30 hours worked in San Francisco.  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Santa Monica, California Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All.  Employees who work at least two hours in a particular week in the City of Santa Monica and are entitled to the state minimum wage.   N/A  One hour for every 30 hours worked in Santa Monica. Accrual cap is 40 hours (employers with 25 or fewer employees); 72 hours (employers with 26 or more employees).   Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Colorado Paid Sick Leave Laws

No state sick leave laws.

Washington, D.C. Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All.  All.   Seven days (employers with 100 or more employees); five days (employers with 25-99 employees); three days (employers with 24 or fewer employees)  One hour for every 37 hours worked (employers with 100 or more employees); one hour for every 43 hours worked (employers with 25-99 employees); one hour for every 87 hours worked (employers with 24 or fewer employees). Annual accrual cap is seven days (employers with 100 or more employees); five days (employers with 25-99 employees); three days (employers with 24 or fewer employees).  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Florida Paid Sick Leave Laws

No state sick leave laws.

Georgia Paid Sick Leave Laws

No state sick leave laws.

Hawaii Paid Sick Leave Laws

No state sick leave laws.

Idaho Paid Sick Leave Laws

No state sick leave laws.

Illinois Paid Sick Leave Laws

No state sick leave laws.

Chicago Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with at least one covered employee and maintain a business facility in Cook County. and/or are subject to one or more of Chicago’s licensing requirements.  Employees who work at least two hours in Chicago in any particular two-week period and who work at least 80 hours in Chicago within any 120-day period.   40 hours; 60 hours under limited circumstances related to the federal FMLA.  One hour for every 40 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Cook County Illinois Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with at least one covered employee and maintain a business facility in Cook County.  Employees who work at least two hours in any particular two-week period and who work at least 80 hours in Cook County within any 120-day period.   40 hours; 60 hours under limited circumstances related to the federal FMLA.  One hour for every 40 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or family member’s health condition; need for diagnosis, care, treatment or preventive care; reasons related to domestic violence, sexual violence or stalking. 

Indiana Paid Sick Leave Laws

No state sick leave laws.

Iowa Paid Sick Leave Laws

No state sick leave laws.

Kansas Paid Sick Leave Laws

No state sick leave laws.

Kentucky Paid Sick Leave Laws

No state sick leave laws.

Louisiana Paid Sick Leave Laws

No state sick leave laws.

Maine Paid Sick Leave Laws

No state sick leave laws.

Maryland Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with 15 or more employees (unpaid if fewer than 15).  Employees who work at least 12 hours per week.   64 hours  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; maternity or paternity leave; reasons related to domestic violence, sexual assault or stalking. 

Montgomery County, Maryland Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All.  Employees who work more than eight hours per week in Montgomery County.   80 hours  One hour for every 30 hours worked in Montgomery County. Frontloading is permitted. Annual accrual cap is 56 paid hours (employers with five or more employees) or 32 paid hours and 24 unpaid hours (employers with fewer than five employees).  Employee’s or a family member’s illness, injury or condition; preventive care; birth or placement of a child for adoption or foster care; care for a newborn, newly adopted or newly placed child within one year of birth, adoption or placement.; reasons related to domestic violence, sexual assault or stalking. 

Massachusetts Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with 11 or more employees (unpaid if fewer than 11).  All.   40 hours  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; maternity or paternity leave; reasons related to domestic violence. 

Michigan Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with 50 or more employees.  Employees who work at least 25 hours per week, who work at least 26 weeks per year for a job scheduled for at least 26 weeks, and whose primary work location is in Michigan.   40 hours  One hour for every 35 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; maternity or paternity leave; reasons related to domestic violence or sexual assault; exposure to communicable disease. 

Minnesota Paid Sick Leave Laws

No state sick leave laws.

Duluth, Minnesota Paid Sick Leave Laws (eff. January 2020)


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with five or more employees (regardless of where they work).   Employees who work at least 80 hours a year in Minneapolis.   N/A  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 48 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; maternity or paternity leave; reasons related to domestic violence, sexual violence or stalking. 

Minneapolis, Minnesota Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with six or more employees (unpaid if fewer than six, and certain new employers).   Employees who work at least 80 hours a year within Minneapolis.   40  One hour for every 50 hours worked. Frontloading is permitted. Annual accrual cap is 64 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; maternity or paternity leave; unexpected school or daycare closure; reasons related to domestic violence, sexual violence or stalking. 

St. Paul, Minnesota Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with one or more employees that have a physical location in St. Paul.  Employees who work at least 80 hours a year within St. Paul.   N/A  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 48 hours.   Employee’s or a family member’s illness, injury or condition; preventive care; maternity or paternity leave; unexpected school or daycare closure; reasons related to domestic violence, sexual violence or stalking. 

Mississippi Paid Sick Leave Laws

No state sick leave laws.

Missouri Paid Sick Leave Laws

No state sick leave laws.

Nebraska Paid Sick Leave Laws

No state sick leave laws.

Nevada Paid Sick Leave Laws

No state sick leave laws.

New Hampshire Paid Sick Leave Laws

No state sick leave laws.

New Jersey Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers with workers in the state.  All employees working for an employer in the state.
 
40 hours   One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; school conference; meeting regarding a child's health or disability; reasons related to domestic or sexual violence. 

New Mexico Paid Sick Leave Laws

No state sick leave laws.

New York Paid Sick Leave Laws

No state sick leave laws.

New York City, New York Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with five or more employees (unpaid if fewer than five) or one or more domestic workers.   Employees and domestic workers who work more than 80 hours a year in New York City. Domestic workers must also work for the same employer for one year.
 
40 hours; two days for domestic workers.   One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.   Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to family offense matters, sexual offenses, stalking or human trafficking. 

Westchester County, New York Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with five or more employees (unpaid if fewer than five) or one or more domestic workers.  Employees and domestic workers who work more than 80 hours a year in Westchester County.
 
40 hours; two days for domestic workers.   One hour for every 30 hours worked. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; exposure to communicable disease. 

North Carolina Paid Sick Leave Laws

No state sick leave laws.

North Dakota Paid Sick Leave Laws

No state sick leave laws.

Oklahoma Paid Sick Leave Laws

No state sick leave laws.

Oregon Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with 10 or more employees (unpaid if fewer than 10) or employers in large cities (500,000+ population) with six or more employees anywhere in the state (unpaid if fewer than six).  All employees.
 
40 hours  One hour for every 30 hours worked or one and one-third hour for every 40 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; to care for an infant or newly adopted child or newly placed foster child; employee’s or family member’s serious health condition; to care for a child who does not have a serious health condition, but needs home care; reasons related to domestic violence, harassment, sexual assault or stalking; bereavement; donation to co-worker if allowed by employer. 

Pennsylvania Paid Sick Leave Laws

No state sick leave laws.

Philadelphia, Pennsylvania Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with 10 or more employees (unpaid if fewer than 10) and chain establishments regardless of size.  Employees who work at least 40 hours a year in Philadelphia.
 
40 hours; two days for domestic workers.  One hour for every 30 hours worked. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to stalking, domestic or sexual violence. 

Rhode Island Paid Sick Leave Laws


Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Employers with 18 or more employees.  Full-time, part-time, seasonal and temporary employees.  40 hours; two days for domestic workers.  For every 35 hours they work, they accrue one hour of leave. The new law provides up to three days of sick and safe leave in 2018, four in 2019 and five in 2020 and beyond.  Employees can use the paid sick time for an employee’s or family member’s illness, injury, or health condition; when the employee’s workplace or a child’s school is closed due to public health emergency; and for reasons relating to domestic violence, sexual assault or stalking.  

South Carolina Paid Sick Leave Laws

No state sick leave laws.

South Dakota Paid Sick Leave Laws

No state sick leave laws.

Tennessee Paid Sick Leave Laws

No state sick leave laws.

Texas Paid Sick Leave Laws

No state sick leave laws.

Austin, Texas Paid Sick Leave Laws*

*(eff. October 1, 2018; for employers with five or fewer employees, October 1, 2020. Temporarily blocked pending a legal challenge)

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers.  Employees who work at least 80 hours in a calendar year in Austin.   8 days per calendar year.   One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 64 hours (for employers with 16 or more employees); 48 hours (for employers with 15 or fewer employees).  Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to stalking, domestic or sexual violence. 

Dallas, Texas Paid Sick Leave Laws

eff. August 1, 2019; for employers with five or fewer employees, August 1, 2021)

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers.  Employees who work at least 80 hours in a calendar year in Dallas.   8 days per calendar year.  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 64 hours (for employers with 16 or more employees); 48 hours (for employers with 15 or fewer employees).  Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to stalking, domestic or sexual violence. 

San Antonio, Texas Paid Sick Leave Laws

(eff. August 1, 2019; for employers with five or fewer employees, August 1, 2021)

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers.  Employees who work at least 80 hours in a calendar year in San Antonio.   8 days per calendar year.  One hour for every 30 hours worked. Frontloading is permitted. Annual accrual cap is 64 hours (for employers with 16 or more employees); 48 hours (for employers with 15 or fewer employees).  Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to stalking, domestic or sexual violence. 

Utah Paid Sick Leave Laws

No state sick leave laws.

Vermont Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers doing business or operating in the state.  Employees who work for an average of no less than 18 hours per week during a year.   40 hours  One hour for every 52 hours worked. Frontloading is permitted. Annual accrual cap is 40 hours.  Employee’s or a family member’s illness, injury or condition; preventive care; to accompany a family member to an appointment related to long-term care; reasons related to domestic abuse, sexual assault or stalking; when a family member’s school or business is closed for public health or safety reasons. 

Virginia Paid Sick Leave Laws

No state sick leave laws.

Washington Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers.  All employees.   N/A   One hour for every 40 hours worked. No annual accrual.   Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to domestic abuse, sexual assault or stalking. 

SeaTac Airport, Washington Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
Certain hospitality and transportation industry employers.  Nonmanagerial, nonsupervisory employees.   N/A   One hour for every 40 hours worked. No annual accrual.   Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to domestic abuse, sexual assault or stalking. 

Seattle, Washington Paid Sick Leave

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers.  All employees who work in Seattle. Employees who work on an occasional basis in Seattle must work more than 240 hours in Seattle in a year.   N/A   One hour for every 40 hours worked (employers with 1-249 full-time equivalent employees); one hour for every 30 hours worked (employers with 250 or more full-time equivalent employees). No annual accrual.  Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to domestic abuse, sexual assault or stalking. 

Tacoma, Washington Paid Sick Leave Laws

Covered Employers  Covered Employees  Max Usage Per Year  Accrual  Qualifying Reasons 
All employers.  Employees who work more than 80 hours in Tacoma in a year.   N/A   One hour for every 40 hours worked (employers with 1-249 full-time equivalent employees); one hour for every 30 hours worked (employers with 250 or more full-time equivalent employees). No annual accrual.   Employee’s or a family member’s illness, injury or condition; preventive care; reasons related to domestic abuse, sexual assault or stalking; bereavement.  

West Virginia Paid Sick Leave Laws

No state sick leave laws.

Wisconsin Paid Sick Leave Laws

No state sick leave laws.

Wyoming Paid Sick Leave Laws

No state sick leave laws.

Paycor Can Help

We’re proud to keep more than 30,000 organizations informed and compliant with federal, state and local laws and regulations. Since 1990, Paycor has maintained a core expertise in payroll and compliance. We established our compliance expertise in the Cincinnati tri-state area, one of the most complex tax jurisdictions in the country. If you’re looking for a trusted provider to help you manage the complexities of payroll tax, look no further than Paycor.

Contact Paycor

More to Discover

How to Pay 1099 Employees

How to Pay 1099 Employees

As the gig economy grows more employers are looking to hire independent contractors (aka 1099 workers). But since paying independent contractors isn’t a walk in the park, many employers are looking for step-by-step instructions. Here’s a breakdown of everything you need to know: How Do I Pay a 1099 Worker? This subject is something you will need to discuss in detail with the person you’re hiring for the job. Often, they will have a written contract that stipulates how and when they should be paid. The two most common methods of payment are hourly and by the job or project. Some independent contractors — such as attorneys — prefer to be paid on retainer, which means you pay them a lump sum at the beginning of each month in return for a...

States with Salary History Bans

States with Salary History Bans

Requesting job applicants’ salary histories has been a pretty common practice for employers over the years. Recruiters and hiring managers often use this knowledge to exclude people from the candidate pool, either because the applicant is “too expensive” or their previous salary is so low, hiring managers think the person is poorly qualified or inexperienced.Businesses have also used previous salary information to calculate new hire compensation—a process that can perpetuate pay disparity between women and men. To address this inequality, several states and municipalities have enacted bans on asking for previous salary information, although laws vary in terms, scope and applicability. The states and territories that have enacted salary...

Case Study: Buy Sod

Case Study: Buy Sod

Buy Sod Inc. Partners with Paycor to Pay Employees & Maintain Tax Compliance “Because we’re a niche company, our administrators sometimes have trouble uncovering and implementing best practices. But when we partnered with Paycor they brought the expertise and thought leadership to help us overcome tough challenges like the new EEO-1 report. Paycor has the patience, knowledge and resources to help us stay ahead of problems and grow.” - Jennifer Hillard, Director of People and Culture Why Buy Sod Inc. Chose Paycor In 2002, three family businesses came together to create a network of sod farms that operate and distribute around the country. But with ten locations and eighteen different payrolls to process, Buy Sod Inc. struggled to...

Webinar: Compliance in 2020: What You Need to Know

Webinar: Compliance in 2020: What You Need to Know

A new year brings new compliance issues employers should be monitoring at the federal, state and local levels. To help your organization prepare for what’s ahead, our compliance team will outline key changes in 2020 and trends in the areas of payroll, tax and HR compliance.Speakers: Arlene Baker and James SchwantesArlene Baker is a Senior Compliance Analyst with over 40 years of payroll and tax experience. She’s a member of the National Payroll Reporting Consortium focusing on IRS compliance, and she’s been a member of the national and local APA for 25 years. In 2003, Arlene was awarded the Ohio Payroll Professional of the Year award. James Schwantes is a Compliance Analyst with a legal and tax background. Prior to working at Paycor in...