Effective March 29, 2021, employers in California with more than 25 employees must provide employees with COVID-19 Supplemental Paid Sick Leave if the employee cannot work or tele-work due to a COVID-19 related reason, such as to care for oneself, a family member, or if the employee is attending a vaccine appointment. The maximum amount of paid leave is 80 hours. The law is retroactive to January 1, 2021, so covered employees who qualify for leave between January 1, 2021 and March 28, 2021 may request retroactive payment for that leave if it was not already paid by the employer. The law expires on September 30, 2021. This California law provides for varying rates of pay to employees depending on whether the employee is exempt or non-exempt, and depending upon how the employee is paid. There are also caps on the maximum amount paid to an employee, and complicated issues that arise when an employee may utilize other types of paid leave if an employee reaches the maximum amount of supplemental paid sick leave.