From Margrave Clemins On July 7, 2017, the Industrial Commission issued a Notice of Supplemental Proposed Rulemakings. Such Notice states that employers who “front load” employee earned paid sick time (EPST) are not required to carry-over unused EPST each year. Front loading is when an employer provides its employees with immediate use at the beginning of each year with 24/40 hours of EPST, depending on the size of the employer.