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ESST Front Loading vs. Accrual Method <br />1.Accrual and Carryover Method <br />Employees begin accruing ESST from their first day of employment. <br />ESST accrues at a rate of at least one hour for every 30 hours worked. <br />Employees are permitted to accrue a minimum of up to 48 hours of ESST in a <br />year (more if the employer agrees to a higher amount). <br />Employees can carry over unused ESST into the next year. <br />ESST is not paid out at the time of separation. <br />Employee's accrued ESST cannot exceed 80 hours (unless the employer <br />agrees to a higher amount).