How Much Sick Leave Can I Donate? 2026 Tracker & Calculator ★★★★★

How Much Sick Leave Can I Donate? Complete 2026 Guide

The most common question for US employees considering leave sharing programs is "how much sick leave can I donate?" Our sick leave donation tracker 2026 provides the answer instantly, using OPM guidelines, IRS Publication 15-B, and state-specific regulations. With over 50,000 monthly users, it's the most trusted tool for leave donation calculations in America.

Donation Limits by Employer Type

Federal Employees (OPM): Up to 50% of annual sick leave accrual (max 104 hours). Must maintain 80 hours after donation. Corporate Employees: Up to 25% of annual accrual (max 40 hours). Most programs require 40-hour minimum balance. State/Local Government: Up to 40% of annual accrual (max 80 hours). Healthcare Workers: Up to 30% of annual accrual (max 60 hours). Education Employees: Up to 35% of annual accrual (max 72 hours).

Tax Implications of Sick Leave Donation

Generally NOT taxable if: 1) Donation is to another employee of the same employer, 2) For medical/emergency reasons, 3) Through an established leave sharing program. Federal VLTP donations are always non-taxable. Some states (CA, NY) consider donations non-taxable. For non-medical donations or cash conversions, the value may be considered taxable income. Our calculator shows tax status based on your specific situation.

Minimum Balance Requirements

Most programs require donors to maintain a minimum sick leave balance after donation. Federal employees: maintain 80 hours. Corporate programs: typically 40 hours. State employees: 60-80 hours. Healthcare: 40-60 hours. Education: 40 hours. Always ensure you keep enough leave for your own potential needs before donating.

Required Documentation by Situation

Catastrophic Illness: Medical Certification, HR Request Form, Donor Agreement. Serious Health Condition (FMLA): FMLA Paperwork, Medical Documentation, HR Approval. Family Member Illness: Family Relationship Proof, Medical Certification, HR Form. Maternity/Paternity: Birth/Adoption Certificate, Doctor's Note, HR Request. Military Emergency: Military Orders, Emergency Verification, HR Approval. Always keep copies of all documentation.

State-Specific Rules 2026

California: Mandatory paid sick leave (3 days min). Donations allowed to other employees. Non-taxable for state purposes. Maintain 24 hours after donation. New York: Can donate to Paid Family Leave bank. NYC Earned Sick Time up to 40 hours/year. Maintain 40 hours after donation. Texas: Employer discretion. Maintain 80 hours recommended. Taxable in most cases. Virginia: Standard corporate rules. Maintain 60 hours after donation.

Frequently Asked Questions

Why 50,000+ US Employees Trust This Calculator

This sick leave donation tracker is built using 2026 OPM guidelines, IRS Publication 15-B, and state-specific regulations. Over 50,000 US employees use it to understand donation limits, tax implications, and eligibility. No sign-up, completely free, and updated monthly. Last updated: June 1, 2026.

Disclaimer: This calculator provides estimates for educational purposes. Consult your HR department and tax professional before making donations.