Ireland introduced statutory sick pay (SSP) for the first time under the Sick Leave Act 2022, with the entitlement phased in from three days in 2023 to a planned 10 days by 2026. SSP is paid by the employer at 70% of normal daily wages, capped at €110 per day, and applies to all employees with at least 13 weeks of service.

Statutory entitlement

Statutory sick pay rises in stages: 3 days in 2023, 5 days in 2024, 7 days in 2025, 10 days in 2026 (subject to Government commencement order). Paid at 70% of normal daily wages, capped at €110 per day.

Eligibility

Employees with at least 13 weeks of continuous service with the employer. Self-certification not permitted — a medical certificate is required from day one of SSP.

Employer obligations

  • Pay statutory sick pay at 70% of normal daily wages, up to €110 per day, for the number of days set by the relevant commencement order.
  • Require and accept a medical certificate from a registered medical practitioner from the first day of SSP.
  • Maintain SSP records for at least four years (penalties up to €2,500 on summary conviction for non-compliance).
  • Operate any more favourable contractual sick pay scheme alongside SSP, with no obligation to pay both.
  • Not penalise an employee for taking statutory sick leave.

Employee rights

  • Right to SSP from day one of certified illness once 13 weeks of service is reached.
  • Right to apply for Illness Benefit from the Department of Social Protection after SSP entitlement is exhausted.
  • Right to refer disputes about SSP to the Workplace Relations Commission within six months.
  • Right to take SSP without losing any other employment rights.

Common pitfalls

  • Treating SSP as an alternative to a more favourable contractual scheme — the employer scheme can replace SSP only if it is at least as favourable.
  • Failing to require a medical certificate from day one — there is no self-certification window for SSP.
  • Forgetting that the SSP cap is the lower of 70% of daily wages or €110, not whichever is higher.
  • Not maintaining SSP records, exposing the employer to summary conviction.

How SSP phases in

The Sick Leave Act 2022 introduced a phased rise: three days in 2023, five in 2024, seven in 2025 and 10 in 2026 — subject to commencement orders by the Minister for Enterprise. Always confirm the current entitlement with the Department of Enterprise, Trade and Employment.

Daily rate and cap

SSP is paid at 70% of the employee's normal daily wages (gross), with an absolute cap of €110 per day. For lower-paid employees the 70% figure applies; for higher earners the €110 cap bites.

Interaction with Illness Benefit

Once SSP is exhausted, an employee with sufficient PRSI contributions can apply for Illness Benefit from the Department of Social Protection. Illness Benefit is paid at a flat rate after a six-day waiting period (counted across SSP days where applicable).

Frequently asked questions

How many statutory sick days do Irish employees get?

The entitlement is rising in stages: 3 days in 2023, 5 in 2024, 7 in 2025 and 10 in 2026. Confirm the current figure against the latest commencement order.

How much is statutory sick pay in Ireland?

70% of normal daily wages, capped at €110 per day, for each statutory sick day.

What if my employer's sick scheme is more generous?

Employers can apply a more favourable scheme instead of SSP, but only if it is at least as favourable taken in the round (number of days, daily rate, qualifying conditions).

Sources

This page is provided for general guidance and does not constitute legal advice. Always check the cited primary source for current law before making employment decisions.