"Accrued and available" means accumulated sick leave that the employee may immediately use.
"Sick leave" means accrued increments of compensated leave provided by an employer to an employee for use by the employee during an absence from the employment for any of the following reasons:
"Sick leave" shall not include any benefit provided under an employee welfare benefit plan subject to the federal Employee Retirement Income Security Act of 1974 and shall not include any insurance benefit, workers' compensation benefit, unemployment compensation disability benefit, temporary disability insurance benefit, or benefit not payable from the employer.
"Year" means a calendar year.
Haw. Code R. § 12-27-9