Armanino Blog

City of Los Angeles Passes Supplemental COVID-19 Paid Sick Leave Ordinance

by Shannon Oswald
April 10, 2020

Are you a large employer with employees in the City of Los Angeles? Then the new Supplemental Paid Sick Leave (SPSL) ordinance may apply to you.

Effective immediately, employers with more than 500 employees within the City of Los Angles or 2,000 or more employees within the United States are required to offer SPSL to their covered employees.

An employee is covered if they have been employed with the same employer from February 3, 2020, through March 4, 2020, and perform any work within the geographic boundaries of the city for the employer.

Full-time employees (those who work at least 40 hours per week) are eligible to receive 80 hours of SPSL calculated based on the employee’s average two-week pay from February 3, 2020, to March 4, 2020. Part-time employees (those who work less than 40 hours per week) are eligible to receive no greater than their average two-week pay over the period of February 3, 2020, through March 4, 2020.

The SPSL amount an employee can receive is capped at $511 per day or $5,110 total.

The SPSL is for COVID-19 related leave. An employee can give you verbal or written request for the leave, and the qualifying reasons are:

  • Their healthcare provider requires or recommends the employee isolate or self-quarantine; or
  • They are at least 65 years old or have a health condition such as heart disease, asthma, lung disease, diabetes, kidney disease, or a weakened immune system; or
  • They need to care for a family member who is not sick but public health officials or healthcare providers have required or recommended isolation or self-quarantine; or
  • They need to provide care for a family member whose senior care provider or school or daycare (for children under 18) is closed in response to a public health or other public official’s recommendation.

Note: An employer may not require a doctor’s note or other documentation for the use of SPSL.


You are exempted from providing SPSL if:

  • You already have a paid leave or PTO policy that provides a minimum of 160 hours of paid leave annually; or
  • You are a new business that started or relocated into Los Angeles on or after September 4, 2019, through March 4, 2020. The employer must not have been a business in the city for the 2018 tax year. (Construction businesses and film producers are not allowed this new business exemption.)
  • If you employ healthcare workers or first responders, or provide global parcel delivery services, you are not a covered employer.

There are penalties for non-compliance, so if you are a covered employer, take action to understand how you may need to integrate SPSL with paid sick leave under the Families First Coronavirus Response Act (FFCRA) and how you need to administer this regulation in addition to the California/Los Angeles-mandated paid sick leave.

Have questions or need some help? Don’t hesitate to reach out to our experts. For more information on keeping your business running during disruption, visit our COVID-19 Resource Center.

April 10, 2020

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Shannon Oswald - Director, Consulting | Armanino
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