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accrued hours. In the third year, Michelle accrues an additional two ESST hours <br /> before stopping at a limit of 80 hours (30 + 48 + 2). Because the employer <br /> capped the number of ESST hours at 80, she must use some accrued hours in <br /> her "bank" of 80 hours before accruing more ESST hours. <br /> Do unused ESST hours carry over from year to year? <br /> Yes, employers must carry over each employee's accrued and unused ESST hours to <br /> the following year unless the employer chooses to front load ESST hours in accordance <br /> with the options provided in the ESST law listed below. Total accruals including <br /> carryover amounts may be capped at 80 hours of ESST. <br /> Sample scenario without front loading <br /> • Lee accrued 30 ESST hours by the end of the first year of employment. <br /> However, Lee did not use any of these ESST hours. Lee's employer must carry <br /> over those 30 hours into the following year. Lee may then accrue additional <br /> hours up to at least 48 in the second year. <br /> How does a salaried and exempt employee accrue sick and safe time <br /> hours? <br /> Employees who are exempt from overtime because they are professional, <br /> administrative, or executive employees are presumed to work 40 hours a week for the <br /> purposes of ESST accrual. If there is clear evidence an exempt employee's regular <br /> work week is less than 40 hours, ESST may accrue based on that employee's actual <br /> regular work week. <br /> Do hours accrue when the employee is not working (on vacation or out <br /> sick)? <br /> The law does not require ESST hours to accrue when an employee is not working. <br /> How frequently are ESST hours calculated? <br /> Employers may calculate and record earned sick and safe time hours at the same <br /> frequency as the employer's other typical payroll practices (i.e., by pay period, whether <br /> that's weekly, biweekly, monthly, or twice monthly). Amounts accrued and available for <br /> use in addition to amounts used each pay period must be listed on the employee's <br /> earnings statement (also known as a paystub). <br /> What is a "year" for purposes of the ESST law? <br /> A "year" means any consecutive 12-month period of time as determined by an employer <br /> and clearly communicated to employees. Most employers will find it helpful to use one <br /> of the following: calendar year (Jan. 1 through Dec. 31); tax year; fiscal year; or year <br />