Last year, California passed the COVID-19 Supplemental Paid Sick Leave law (SPSL), requiring employers with more than 25 employees to provide supplemental paid sick leave for certain absences related to COVID-19. Intended as a temporary measure, the law expired on September 30, 2021. However, given the pandemic’s continued impact, SPSL was recently revived as Senate Bill 114 and signed back into law (2022 SPSL) by Governor Gavin Newsom on February 9, 2022, with a few notable changes from last year.