California's new paid sick leave law requires employers with one or more employees in California to provide up to 24 hours or 3 days of paid sick leave per year to employees beginning July 1, 2015. The law applies to all employees who work over 30 days in a year in California. Employees accrue one hour of paid sick leave for every 30 hours worked. Employers must allow employees to use accrued paid sick leave and carry over unused time to the next year, up to a maximum of 48 hours.