As of January 1, 2018, all New York employers, regardless of size, must offer paid family leave to their employees. Hopefully, employers already have revised policies in anticipation of the law taking effect.
If employers have not revised handbooks or other policies, the law does not require employers to have a paid family leave policy. However, the state is strongly suggesting that employers do so.
New York has a website devoted to Paid Family Leave that provides resources to employers. They have also issued a guide that contains a sample handbook policy, which can be found here.
New York has also issued a fact sheet that outlines the basic responsibilities employers have under the law.
Employers with questions are encouraged to consult their labor counsel.