Until 2023, Ireland had no general statutory right to paid sick leave. The Sick Leave Act 2022 changed that, introducing a phased rollout of paid sick leave from employers funded directly out of payroll. By 2026 the entitlement is in its mature form, but the rules still trip up employers who treat it as a generous extra rather than a hard statutory floor with strict pay calculations and record-keeping requirements.

This guide covers the Sick Leave Act 2022 as it operates in 2026: how many days, who qualifies, the 70% pay rule, the daily cap, the medical certificate requirement, and the pitfalls Irish employers most often hit.

Key takeaways

Employees are entitled to up to a number of paid sick leave days each year set by the Sick Leave Act 2022, with the entitlement increasing in phases since 2023.
To qualify, an employee must have completed 13 weeks of continuous service with the employer.
Statutory sick pay (SSP) is paid at 70% of the employee’s normal daily wage, capped at €110 per day.
A medical certificate from a registered medical practitioner is required from day one of absence.
Employers must keep records of statutory sick leave for four years.

How the entitlement was phased in

The Sick Leave Act 2022 was designed to be rolled out over several years to ease the cost on employers. The current entitlement is the level set by the most recent commencement order in force as of 2026 — check the Department of Enterprise, Tourism and Employment’s statutory sick pay page for the precise figure for the year. The Act allows the Minister to keep increasing the days incrementally, so the number of guaranteed days is a moving target until the rollout is complete.

What is fixed is the structure: a defined number of days per leave year (commonly the calendar year, unless the contract sets otherwise), paid at 70% of normal daily wages up to the daily cap, available after 13 weeks of service.

Eligibility: the 13-week rule

To qualify for statutory sick pay, the employee must have at least 13 weeks of continuous service with the employer. The 13 weeks runs continuously — short breaks for genuine annual leave or other authorised leave do not reset it, but a genuine break in employment does.

Employees in their first 13 weeks have no statutory right to paid sick leave under the 2022 Act, though many Irish employers offer a contractual scheme that begins from day one or from the start of probation.

The 70% rule and the daily cap

Statutory sick pay is paid at 70% of the employee’s normal daily wage, with a hard cap of €110 per day. Two practical implications:

For low-paid workers, 70% of normal pay can be small in absolute terms but well within the cap. The cap doesn’t bite.
For higher-paid workers, the cap kicks in. A €600/day employee gets €110, not €420. The 70% is the calculation, but the €110 is the ceiling.

“Normal daily wage” is the average daily wage the employee would have earned if they had worked. For salaried staff with predictable hours, this is straightforward. For workers with variable hours, the calculation is based on the average over a reference period — typically the 13 weeks immediately before the absence — using the methodology in the Department’s published guidance.

Medical certificate: from day one

Unlike some jurisdictions where a self-certification window precedes a doctor’s note, the Sick Leave Act 2022 requires a medical certificate from a registered medical practitioner from the first day of statutory sick leave. Without a certificate, the employee has no statutory entitlement to paid sick leave — though the employer may still pay under a contractual scheme.

The certificate must come from a registered practitioner, which in Ireland means a doctor on the Medical Council register or, for dental conditions, a registered dentist. Online certificates from telemedicine services are valid if the issuing doctor is registered.

Interaction with PRSI Illness Benefit

Statutory sick pay sits alongside, not on top of, the social welfare Illness Benefit administered by the Department of Social Protection. Illness Benefit is available to employees with sufficient PRSI contributions from the fourth day of certified illness — but Illness Benefit is not paid for the same day as statutory sick pay. In practice:

Day 1 to the end of the statutory entitlement: paid by the employer at 70% / €110 cap.
After statutory sick pay is exhausted, Illness Benefit becomes the primary support, paid by the state subject to PRSI eligibility.

Employees should apply for Illness Benefit promptly when statutory sick pay runs out, since back-dating is limited.

Employer obligations

Irish employers under the Sick Leave Act 2022 have five core obligations:

Pay statutory sick pay at 70% of normal daily wage, capped at €110 per day, for the statutory number of days once the 13-week qualifying period is met.
Require a medical certificate from a registered practitioner from day one.
Keep records of statutory sick leave for four years, including the number of days taken, the dates, and the rate paid.
Not penalise employees for taking statutory sick leave — dismissal or detrimental treatment for using sick leave is unlawful.
Maintain the entitlement separately from any contractual sick pay scheme that exceeds the statutory minimum.

A contractual scheme that already pays at least the statutory entitlement and does so on at least as favourable terms can satisfy the Act, but employers running a contractual scheme that pays a flat rate or a lower percentage should check it against the 70% / €110 floor day by day.

Common pitfalls

Five issues come up frequently in Workplace Relations Commission cases since 2023:

1. Treating the entitlement as continuous

The statutory days are per leave year, not per illness. An employee who uses the full entitlement in February cannot use it again in November even for an unrelated condition — they would be on Illness Benefit (if eligible) for any further absence in that leave year.

2. Paying gross at 70%

The 70% is of the normal daily wage. It is not 70% of basic pay alone, and it is not gross before tax — statutory sick pay is taxable in the normal way. Employers who confuse “gross” with “before deductions” sometimes underpay.

3. Skipping the medical certificate

Without a certificate, statutory sick pay is not owed. Employers who pay sick leave without a certificate are doing so as a contractual benefit, not under the Act, and the days do not count against the statutory entitlement. This matters for record-keeping.

4. Forgetting the 13-week rule

Employees in their first 13 weeks have no statutory entitlement. Paying them under the contract is fine, but treating it as statutory sick pay (and therefore counting it against the leave year cap) is wrong.

5. Inadequate record-keeping

Records must be kept for four years and must show the days, dates, and pay rate. WRC inspectors check these in audits. Spreadsheet records that don’t separate statutory from contractual sick leave are a common audit finding.

For broader context on Irish leave entitlements, see our overview of annual leave in Ireland and the main types of leave employers manage.

Frequently asked questions

How many days of statutory sick pay are employees entitled to in 2026?

The Sick Leave Act 2022 phases the entitlement upward over several years. Check the Department of Enterprise statutory sick pay page for the figure in force in the current leave year — it has increased annually since 2023.

What is the 70% pay rule?

Statutory sick pay is paid at 70% of the employee’s normal daily wage, up to a maximum of €110 per day. The 70% is based on the average daily wage the employee would have earned if at work.

Do I need a medical certificate from day one?

Yes. The Sick Leave Act 2022 requires a medical certificate from a registered medical practitioner from the first day of statutory sick leave. Without a certificate, the statutory entitlement does not apply.

What if my contract gives me better sick pay?

A contractual scheme that is more generous than the statute prevails. The Act sets a floor, not a ceiling. Employers running a contractual scheme should check it pays at least 70% / €110 per day across the statutory days.

Does statutory sick pay count when calculating annual leave accrual?

Yes. Periods of statutory sick leave count as continuous service for annual leave accrual purposes under the Organisation of Working Time Act.

How long must employers keep sick leave records?

Four years. Records must include the number of days taken, the dates, and the rate paid. The Workplace Relations Commission can request these in an inspection.

Putting it into practice

If you employ staff in Ireland, the practical to-do list is short:

Confirm your sick leave policy meets the current statutory days for the leave year and that pay is at 70% / €110 cap or better.
Check your payroll uses normal daily wage, not basic pay alone, for the 70% calculation.
Require a medical certificate from day one and keep it on file.
Track statutory sick leave separately from contractual sick leave for the four-year record-keeping requirement.
When statutory entitlement is exhausted, support employees in applying for Illness Benefit promptly.

You can take advantage of the free 14 days trial and explore Leave Balance.

A modern leave management system tracks the statutory entitlement separately from contractual top-ups, applies the 70% / €110 calculation against normal daily wage, and keeps the four-year record trail without spreadsheet sprawl — so the next WRC inspection is a five-minute export, not a panic.

Sources

Last updated: 5 May 2026. This article is general guidance, not legal advice. For complex cases — including disputes over qualifying service or normal daily wage calculations — consult an Irish-qualified employment solicitor.

Sick Leave Entitlement in Ireland: Sick Leave Act 2022 Guide (2026)