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.
What Is Statutory Sick Pay (SSP) in Ireland?
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.
Current Sick Pay Entitlement in Ireland (2026)
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.
Key figures at a glance
- Number of paid sick days: 5 per calendar year
- Rate of pay: 70% of normal gross daily wage
- Daily cap: €110
- Waiting period: None, SSP applies from day 1 of illness
- Who pays: The employer
- Sick pay year: Calendar year (1 January to 31 December)
Timeline: The Sick Leave Act 2022 and the Expansion Pause
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.
Employee Eligibility Requirements
To be entitled to SSP, an employee must:
- Be an employee, not a self-employed contractor or freelancer
- Have at least 13 weeks of continuous service with the employer
- Provide a medical certificate from a registered medical practitioner from day 1 of the absence
Who qualifies?
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.
What about the 13-week rule?
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.
Employer Obligations Under the Sick Leave Act
Under the Sick Leave Act 2022, employers must:
- Pay SSP from day 1: No waiting days. If an eligible employee provides a medical cert, pay starts immediately.
- Maintain records: Keep records of all sick leave taken, including dates, duration, and payments. These may be inspected by the WRC.
- Do not penalise employees: You cannot dismiss, demote, or impose unfavourable conditions on an employee for taking statutory sick leave.
- Protect employment rights: Annual leave continues to accrue, and public holiday entitlements are preserved during sick leave.
- Inform employees: Ensure contracts and HR policies reflect current entitlements. PurpleTree’s HR policies service can help with this.
Financial hardship exemption
Employers experiencing severe financial difficulties can apply to the Labour Court for a temporary exemption from paying SSP, lasting between 3 and 12 months.
Statutory Sick Pay vs Occupational Sick Pay Schemes
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.
Sick Pay and Payroll: How to Process It
Step 1: Receive and verify the medical certificate
Request a medical cert from day 1. Verify it is from a registered practitioner and covers the dates of absence.
Step 2: Calculate the daily sick pay rate
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.
Step 3: Process through payroll
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.
Step 4: Record keeping
Maintain detailed records of each sick leave occurrence, including dates, cert details, and amounts paid.
What happens after the 5 SSP days are used?
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.
Sick Leave and Other Employment Entitlements
Annual leave
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.
Public holidays
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.
Probation
Employers can suspend an employee’s probation for the duration of sick leave. The remaining days are added to the end.
Carry forward
Unused statutory sick days cannot be carried forward. The entitlement resets each calendar year.
Frequently Asked Questions
How many sick days am I entitled to in Ireland in 2026?
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.
Do employers have to pay sick pay from the first day?
Yes. There are no waiting days for SSP. Payment starts from day 1 of a certified illness.
What happens if an employer refuses to pay?
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.
Is statutory sick pay taxable?
Yes. SSP is treated as normal income and is subject to PAYE, PRSI, and USC.
Need Help With Sick Pay Compliance?
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.
Related Employer Resources
Explore more of our guides to Irish employment law:
Free 5-minute HR Health Check
See where your business stands before the WRC does
Answer 40 straightforward questions on contracts, working time, pay, leave and policies, and get a clear read on where your compliance gaps sit and what to fix first.
On this page
