Section 260-RICR-30-05-5.5 - Accrual of Paid Sick and Safe Leave5.5.1Covered EmployersA. Employer Size 1. Employers must provide paid sick and safe leave time to all employees if the employer maintained an average of eighteen (18) or more employees in Rhode Island during the previous payroll year's highest two employment quarters.2. For the purpose of this determination, employers shall count all unique positions and that total shall represent the number of employees that they employed during that time period.3. This calculation shall be performed on an annual basis using that year's employment data.4. Employers must establish annually whether they employ eighteen (18) or more employees and are required to provide paid leave. This determination remains in effect, regardless of the size of the employer, for the following twelve (12) months.5. New employers must provide paid sick and safe leave to all employees once they have a total of eighteen (18) or more employees on their payroll.5.5.2Covered Employees/Rhode Island EmployeesA. An employee is considered to be employed in Rhode Island if their primary place of employment within the last twelve (12) months was in Rhode Island regardless of the location of their employer.B. An employee need not spend fifty percent (50%) or more of their time working in Rhode Island to be considered a Rhode Island employee, so long as the employee spends more time working in Rhode Island than in any other state.C. If an employee is eligible to accrue and use PSSL benefits, all hours worked by that employee and all hours they are paid for, regardless of the location of the work or the employer, shall be counted while accruing PSSL benefits.5.5.3Accrual and DischargeA. Waiting Period 1. Employers that impose a waiting period of up to ninety (90) days for new employees, for the use of sick and safe leave, pursuant to R.I. Gen. Laws § 28-57-5(d), shall notify new employees in writing of this requirement upon hire. a. No waiting period may be imposed on the accrual of sick and safe leave.2. Employees working for employers that require such waiting period may begin to use sick time on the day following the end of their employer's waiting period, established per their employer policy, or on their ninety-first (91st) day of employment, whichever is sooner.B. Advanced/loaned Paid Sick and Safe Leave time 1. Employers that have loaned Paid Sick and Safe Leave time to employees, pursuant to R.I. Gen. Laws § 28-57-5(i), that have since separated from employment, are permitted to deduct any monies owed to the employer for this purpose from the final payroll that is to be issued to that employee so long as they have obtained written permission to do so, in accordance with R.I. Gen. Laws § 28-14-3.2.2. Employers should clearly state in their employment policies that prior to advancing or loaning paid sick and safe leave time they will require employees to agree, in writing, to allow them to recover any outstanding amounts owed from advanced or loaned paid sick and safe leave time via payroll deductions in the final payroll to be issued to the employee.C. Accrual of earned sick time/Paid Sick and Safe Leave while on paid leave 1. Employees shall accrue earned sick time or PSSL benefits for all hours worked and all hours paid by their employer while collecting paid time off benefits, including, but not limited to holiday pay, personal time, sick time and vacation time.D. Discharge of earned sick time/Paid Sick and Safe Leave1. For employees that work irregular schedules, such as those without a definite end time, the employer shall use a reasonable method for determining the number of hours of PSSL used.260 R.I. Code R. 260-RICR-30-05-5.5