The Michigan Earned Sick Time Act (ESTA), a revised sick leave law, is set to go into effect on February 21st, 2025. It will have an immediate impact on any business that employs one or more full-time or part-time employees. The ESTA requires the employer to accrue sick time for each employee as of the effective date of the law, or the beginning of their employment, whichever is later, and it permits the carryover of the earned but unused sick time from year to year. Employers are required to retain and make available to Michigan’s Department of Labor & Economic Opportunity - Wage and Hour Division records of the hours worked and the paid sick time used by employees, if requested; these records must be maintained for a minimum of three years.