relative to an employee's unused earned time.

HB 378 requires employers with 15+ employees in New Hampshire to provide clear written policies about paid time off (PTO) accrual and usage, process requests, and track remaining time. It specifically mandates that employees separated due to business closures, ownership changes, or layoffs (not due to their performance) receive payment for up to 30 days of unused non-sick PTO, prorated if needed. Employers must pay this amount upon separation, unless the employee agrees in writing to transfer the unused time to a new employer after a business change. The bill takes effect January 1, 2026, and applies only to non-sick PTO.