Alaska Statutes Title 23. Labor and Workers' Compensation § 23.10.066. Minimum paid sick leave benefit

(1) employers with 15 or more employees shall allow employees to accrue a minimum of one hour of paid sick leave for every 30 hours worked, but employees are not entitled to accrue or use more than 56 hours of paid sick leave per year, unless their employer sets a higher limit;

(2) employers with fewer than 15 employees shall allow employees to accrue a minimum of one hour of paid sick leave for every 30 hours worked, but employees are not entitled to accrue or use more than 40 hours of paid sick leave per year, unless their employer sets a higher limit;

(3) employees who are exempt from overtime requirements under 29 U.S.C. 213(a)(1) shall be assumed to work 40 hours in each work week for purposes of paid sick leave accrual unless their normal work week is less than 40 hours, in which case paid sick leave accrues based upon that normal work week;

(4) paid sick leave shall carry over to the following year, but an employer is not required to allow an employee to use more than the applicable amounts of paid sick leave described in (1) and (2) of this section per year;

(5) paid sick leave as provided in this section shall begin to accrue at the commencement of employment or July 1, 2025, whichever is later. An employee shall be entitled to use paid sick leave as it is accrued;

(6) any employer with a paid leave or paid time off policy, who makes available an amount of paid leave sufficient to meet the requirements of this section that may be used for the same purposes and under the same conditions as paid sick leave under this section, is not required to provide additional paid sick leave;

(7) an employee who is transferred to a separate entity or location, but remains employed by the same employer, is entitled to all paid sick leave accrued at the prior entity or location. When there is a separation from employment, but the employee is rehired within six months of separation by the same employer, previously accrued and unused paid sick leave shall be immediately reinstated. When a different employer succeeds or takes the place of an existing employer, all employees of the original employer who remain employed by the successor employer are entitled to all accrued and unused paid sick leave.