How many hours of 'earned paid sick time' can roll over year-to-year?

Employees are entitled up to 80 hours of “earned paid sick time” rolling over to the next 12-month period. Alternatively, an employer may pay out up to 80 hours of an employee’s accrued “earned paid sick time” benefit at the end of each 12-month period and provide the employee with an amount of “earned paid sick time” that meets the requirements of the law available for the employee’s immediate use at the beginning of the subsequent year.