Escolar Documentos
Profissional Documentos
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Staff support provided by: Jackie Dunn, Noelle Marconi, James Startare, and Gregory Waldman
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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
Mayors Task Force on Paid Sick Leave December 2014
Page 3
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.
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.
Mayors Task Force on Paid Sick Leave December 2014
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.
% 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%
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
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
University of Pennsylvania
US Airways Inc.
SEPTA
10
Page 10
Employment (Thousands)
690
695.9
688.2
683.5
680
671.4
670
660
657.9
660.3
660.0
662.3
666.1
652.6
650
640
630
Page 11
Chester County
Montgomery County
Bucks County
Pennsylvania
Delaware County
Philadelphia County
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
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%
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
Philadelphia
State Taxes
Personal
Income
Sales
Business
Personal
Income
Sales
Business
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
16.9%
15.2%
12.7%
10.9%
10%
5%
0%
Family of Three ($25,000)
Philadelphia
Family of Three
($150,000)
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
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%
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.
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
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
Mayors Task Force on Paid Sick Leave December 2014
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%
Mayors Task Force on Paid Sick Leave December 2014
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:
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.
Mayors Task Force on Paid Sick Leave December 2014
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.
Mayors Task Force on Paid Sick Leave December 2014
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
------
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
65
Private
Industry
61
84
82
90
89
88
82
78
90
Teachers
85
89
96
96
Registered nurses
81
Service
46
40
85
Protective service
71
46
90
66
63
89
51
51
74
71
90
58
54
95
44
38
70
67
57
56
88
Production
59
58
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
(1) Includes workers in the private nonfarm economy except those in private households, and workers in
the public sector, except the federal government.
Private
Industry
1 to 99 workers..........
53
52
79
1 to 49 workers........
51
50
70
50 to 99 workers.......
58
56
90
76
72
91
68
65
88
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
63
57
90
66
62
88
Midwest..................
61
57
87
61
57
86
63
58
90
West.....................
64
60
89
Mountain...............
61
57
83
Pacific................
66
61
91
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
Philadelphia
Bill 080474
Exemptions: e.g.
Employer
size;
Types of workers;
Tenure of workers
Business Size
(Small
=
SB;
Large = LB)
Philadelphia
Bill 130004
District of Columbia
Connecticut
Seattle (WA)
Portland (OR)
DC Code 32-131.01 et
seq. (2008, amended
2014)
Ordinance 123698
(2011) (effective
9/2012)
Ordinance 185926
(2013) (effective
1/2014)
Independent
contractors; students
employed by their
higher education
institutions for less than
25 hours a week;
healthcare workers
participating in
premium pay programs
SB: 1- 5 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
Commencement of
employment
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 that meets
the bills accrual
requirements and can
be used for the same
purposes and under the
same conditions
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
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
Commencement of
employment
Commencement of
employment
Commencement of
employment
90 days after
commencement of
employment
90 days after
commencement of
employment
No additional time
required if ER provides
paid leave that meets
Acts accrual
requirements and that
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER provides
paid leave that meets
Acts accrual
requirements and that
can be used for the
same purposes and
under same conditions
No additional time
required if ER provides
paid leave that meets
Acts accrual
requirements and that
can be used for the
same purposes and
under same conditions
No additional time
required if ER provides
paid leave that meets
the bills accrual
requirements and that
can be used under the
same conditions as law
requires. Existing
policies presumed
compliant.
Newark (NJ)
Location &
Law/Bill Number
Exemptions: e.g.
Employer size;
Types of
workers; Tenure
of workers
EEs of any
governmental entity;
Rutgers University
employees
Business Size
(Small = SB;
Large = LB)
SB: 1-9EEs
LB: 10 or more EEs
Irvington (NJ)
Passaic (NJ)
Eugene (OR)
California
MC3513-2014
Ordinance 20390
(effective 4/1/2015)
Ordinance 20537
(effective 7/1/2015)
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
or NJ school district
or BOE, construction
union with CBA,
employees who work
<80 hours per year in
East Orange
EEs of any
governmental entity
or NJ school district
or BOE, construction
union with CBA,
employees who work
< 80 hours per year in
Irvington
EEs of any
governmental entity
or NJ school district
or BOE, construction
union with CBA,
employees who work
< 80 hours per year in
Passaic
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
ER choice:
Paterson (NJ)
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
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
that meets the bills
accrual requirements
and that can be used
for the same purposes
and under the same
conditions
No additional time
required if ER
provides paid leave
that meets the bills
accrual requirements
and that can be used
for the same purposes
and under the same
conditions
No additional time
required if ER
provides paid leave
that meets the bills
minimum leave
requirements and that
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
that meets the bills
minimum leave
requirements and that
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
that meets the bills
minimum leave
requirements and that
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
that meets the bills
minimum leave
requirements and that
can be used for the
same purposes and
under the same
conditions
No additional time
required if ER
provides paid leave
that meets the bills
minimum leave
requirements and that
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
that meets the bills
minimum leave
requirements and that
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
Massachusetts
Montclair (NJ)
Public Question 1
Exemptions: e.g.
Employer size; Types of
workers; Tenure of
workers
Trenton (NJ)
Oakland (CA)
(effective 3/2015)
LB: 10 or more
LB: 10 or more
Commencement of employment
Commencement of employment
Commencement of employment
Commencement of employment
Employers Existing
Policy
Business Size
(Small = SB; Large =
LB)
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
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
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)
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
Ordinance 185926
(2013) (effective 1/2014)
Grandparent; parent-in-law;
domestic partner
Domestic partner;
grandparent; grandchild;
parent-in-law; person with
whom EE was or is in a
relationship in loco
parentis
Carry up to max of 40
hours of unused accrued
hours
Collective
Bargaining
Agreements
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
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
No
No
No
No
No
No
No
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
Dept. of Consumer
Affairs
Local Enforcement
Agency
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
Local
Enforcement
Agency
Newark (NJ)
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
Paterson (NJ)
East Orange
(NJ)
Irvington (NJ)
Passaic (NJ)
Eugene (OR)
California
(effective 1/2015)
MC3513-2014
Paid Sick
Ordinance 2014
(effective 1/2015)
Ordinance 20390
(effective 4/1/2015)
Ordinance 20537
(effective 7/1/2015)
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,
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
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
grandparent, siblings
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
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
Carry up to 40 hours of
unused accrued hours
If rehired by same
employer within 6mos,
previously unused leave
reinstated
No
No
No
No
No
No
No
No
No
Period of 3 years
Period of 3 years
Yes - to be defined
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
CA Division of Labor
Standards Enforcement
(DLSE)
Page 37
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 Violence
Coverage and/or
Coverage for Public
Health Emergency
n/a
n/a
None
Collective
Bargaining
Agreements
Carry Over of
Unused Hours
Yes up to 40 hours of
accrued time
Carry up to 40 hours of
unused accrued hours
No
No
No
No
Yes n/a
No
Local Enforcement
Agency
MA Attorney General
Montclair Department of
Health and Human Services
Page 38
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
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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
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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
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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
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