1. Massachusetts Employers Covered
   1. Employers with eleven or more employees: employees are entitled to paid sick time
   2. Employers with ten or fewer employees: employees are entitled to unpaid sick time
   3. Note: To determine if you have more than ten employees, you must count all employees including part-time and temporary employees
2. Employees Covered
   1. All employees are covered ? full time, part-time and temporary
   2. Employees who work outside of Massachusetts are not covered
3. Sick Time
   1. All employees may earn up to a maximum of 40 hours of sick time per calendar year
   2. Earn sick time at a rate of 1 hour for every 30 hours worked
   3. Existing employees begin accruing sick time as of July 1, 2015
   4. New employees begin accruing sick time as of date of hire but cannot use until 90 days after hire
   5. 40 hours of unused earned sick time can be carried over to the following calendar year
   6. 40 hours is the maximum that can be used by an employee in a calendar year
   7. Employers are not required to pay out unused earned sick time upon termination

FOR MORE INFORMATION, PLEASE CONSULT WITH YOUR LAWYER. THE FOLLOWING WEBSITE MAY PROVIDE MORE INFORMATION:

http://www.mass.gov/courts/case-legal-res/law-lib/laws-by-subj/about/employmentleave.html