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(WSJ) — A new business-backed study pegs the price tag of a proposed city law requiring paid sick leave for all workers at $789 million a year, kicking into high gear a debate over how much the legislation would cost employers and how many people it would help.

The Ernst & Young study—commissioned by the Partnership for New York City, the city’s leading business group and an opponent of the bill—estimates 375,000 workers in the city, or 12% of the work force, do not have paid sick leave. That contrasts with estimates from supporters, who say 1.3 million workers lack the benefit.

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