California employers must provide employees with up to 80 hours of COVID-19 supplemental paid sick leave for eligible employees, including those advised to quarantine or isolate, those caring for COVID-impacted family members, or employees receiving the COVID-19 vaccination.

The bill is retroactive to sick leave taken beginning January 1, 2021 and extends protections through September 30, 2021. The compensation to employees may not exceed $511 per day or $5,110 in total, unless federal legislation is enacted to increase these amounts.

Small businesses employing 25 or fewer workers are exempt from the legislation. These employers may still offer supplemental paid sick leave and receive a federal tax credit, if eligible.