Since the Sick Leave Act 2022, Irish employers must provide statutory sick pay. The current entitlement is 5 days at 70% of normal wages, capped at €110 per day. This guide covers eligibility, certification, employer obligations, and what is changing Read more
Understanding sick pay in Ireland matters for every employer. Since the Sick Leave Act 2022, all Irish employers are legally required to provide statutory sick pay (SSP) to eligible employees. Whether you are running payroll for the first time or updating your HR policies, this guide covers everything you need to know about statutory sick pay Ireland 2026, including current entitlements, employer obligations, and how to process sick pay through payroll.
Statutory Sick Pay is the legal minimum paid sick leave that employers in Ireland must provide to eligible employees. It was introduced under the Sick Leave Act 2022, with the first entitlements taking effect on 1 January 2023.
Before 2023, there was no legal obligation on employers to pay employees during sick leave. Sick pay was entirely at the employer’s discretion or governed by individual contracts. The Sick Leave Act changed this by establishing a mandatory baseline for all employers.
SSP is paid directly by the employer. It is not a State benefit. This distinguishes it from Illness Benefit, which is a social welfare payment from the Department of Social Protection.
As of 2026, employees in Ireland are entitled to 5 paid sick days per calendar year. Sick pay is calculated at 70% of the employee’s normal daily wage, subject to a daily cap of €110.
This entitlement has remained at 5 days since 1 January 2024. The government paused further expansion following a review of the scheme’s impact on businesses.
The Sick Leave Act 2022 set out a phased introduction of statutory sick pay. Not all planned increases have been implemented.
| Year | Original Plan (Sick Leave Act 2022) | Actual Entitlement | Status |
|---|---|---|---|
| 2023 | 3 days | 3 days | Implemented |
| 2024 | 5 days | 5 days | Implemented |
| 2025 | 7 days | 5 days | Paused |
| 2026 | 10 days | 5 days | Paused |
In early 2025, the Government confirmed the increase to 7 days would not proceed, citing ESRI research showing that sectors like retail and hospitality would be disproportionately affected. The Government press release confirmed future increases remain subject to review. Monitor updates from the Department of Enterprise, Trade and Employment for changes.
To be entitled to SSP, an employee must:
SSP applies to full-time and part-time employees, employees on probation, interns, trainees, apprentices, agency workers, and employees over the State Pension age. If an employee has more than one employer, they can claim 5 sick days from each, provided they meet the 13-week threshold with each.
If an employee leaves and returns to the same employer within 26 weeks, the gap does not break continuity. Their prior service counts as continuous.
Under the Sick Leave Act 2022, employers must:
Employers experiencing severe financial difficulties can apply to the Labour Court for a temporary exemption from paying SSP, lasting between 3 and 12 months.
Many employers offer their own occupational sick pay (OSP) schemes. If your OSP scheme is more favourable overall than SSP, it applies instead. Employees cannot claim SSP on top of OSP. If your scheme is less generous, you must provide SSP as the minimum. Favourability is assessed on the scheme as a whole, not line by line.
Request a medical cert from day 1. Verify it is from a registered practitioner and covers the dates of absence.
Calculate 70% of the employee’s normal gross daily pay, capped at €110. For variable hours or pay, use average daily earnings over the previous 13 weeks. The rate must comply with minimum wage legislation and the Payment of Wages Act.
SSP is subject to PAYE, PRSI, and USC. Process it as part of your regular payroll run. If you need help, PurpleTree’s payroll service can handle this.
Maintain detailed records of each sick leave occurrence, including dates, cert details, and amounts paid.
Once the 5 days are exhausted, the employer has no further obligation to pay (unless an OSP scheme provides for additional days). The employee may be entitled to Illness Benefit from the Department of Social Protection from day 6. This requires sufficient PRSI contributions.
Employees continue to accrue annual leave while on certified sick leave. If an employee is sick during pre-booked annual leave and provides a cert, those days are treated as sick leave.
If a public holiday falls during sick leave, the employer can pay SSP or Illness Benefit for that day, or treat it as a normal public holiday without counting it as a sick day.
Employers can suspend an employee’s probation for the duration of sick leave. The remaining days are added to the end.
Unused statutory sick days cannot be carried forward. The entitlement resets each calendar year.
Employees are entitled to 5 paid sick days per calendar year. The government paused the planned expansion to 10 days, and the entitlement remains at 5.
Yes. There are no waiting days for SSP. Payment starts from day 1 of a certified illness.
The employee can make a formal complaint to the WRC. Complaints must be lodged within 6 months, with a possible 6-month extension for reasonable cause.
Yes. SSP is treated as normal income and is subject to PAYE, PRSI, and USC.
Managing sick pay alongside your other HR and payroll responsibilities can be challenging, especially for SMEs. PurpleTree provides expert employment advice and payroll services to help Irish employers stay compliant.
If you need to review or update your sick pay policy, our team can draft compliant HR policies and procedures tailored to your organisation. Get in touch to discuss your needs.
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