The briefing paper uses data collected by the U.S. Bureau of Labor Statistics, the Centers for Disease Control and Prevention, the Oregon Public Health Division, and the U.S. Census Bureau to evaluate costs and benefits of Portland’s “Protected Sick Time Act.” It estimates how much time off Portland workers would use under the proposed policy and the costs to employers for that sick time. This analysis also uses findings from previous peer-reviewed research to estimate cost savings associated with the policy, through reduced turnover, reduced spread of contagious disease in the workplace, prevention of productivity losses from employees working while sick, minimizing nursing-home stays, and reducing norovirus outbreaks in nursing homes. The study is one of a series of IWPR analyses examining the effects of earned sick days policies.