Box 14 is a catchall for informational purposes. Back in the covid era, there was Qualified sick leave as an offset, because you couldn't claim the same provisions more than once or for overlapping provisions. This seems like a holdover of that allowance. If not having multiple-employers and/or not self-employed, it's not going to be used.

"It's worth 1.3% of taxable wage, about 3x NY PFL (which also is in box 14)."

So, the taxpayer was out sick and got paid for it, already.