Statutory Sick Pay 2026 — Up to 10 days at 70% of pay from your employer
Statutory Sick Pay Ireland 2026
Since 2023, all employers in Ireland must pay statutory sick pay to eligible employees who are off sick. In 2026, the entitlement is up to 10 days per year at 70% of normal daily pay. This is separate from Illness Benefit — which kicks in after SSP days are used up.
Statutory Sick Pay 2026 — At a glance
- Days per year (2026)
- 10 days
- Rate
- 70% of gross daily pay
- Who pays it
- Your employer — not DSP
- Minimum service needed
- 13 weeks continuous employment
- GP cert required
- Yes — from a registered medical practitioner
SSP entitlement — phased rollout
The Sick Leave Act 2022 introduced SSP in stages. The number of entitled days increases year by year:
| Year | SSP days per year |
|---|---|
| 2023 | 3 days |
| 2024 | 5 days |
| 2025 | 7 days |
| 2026 | 10 days |
How much will I receive?
The SSP rate is 70% of your normal gross daily pay, subject to a daily cap.
Daily pay is calculated by dividing your normal weekly pay by the number of days you normally work per week.
Worked examples — weekly salary to daily SSP
| Weekly salary | Daily pay (÷5) | SSP (70% of daily) | 10 days total |
|---|---|---|---|
| €600/week | €120/day | €84.00/day | €840 |
| €800/week | €160/day | €112.00/day | €1,120 |
| €1,000/week | €200/day | €140.00/day | €1,400 |
| €1,500/week | €300/day | €210.00/day | €2,100 |
Daily cap applies per prescribed regulations. Verify your specific cap with your employer or gov.ie.
What counts as a sick day?
- Any day you are too ill to work — including part-days in some cases
- The sick leave must be certified by a GP with a medical certificate
- The 10 days do not need to be consecutive — they accumulate over the calendar year
- Waiting days do not apply for SSP — you are paid from the first sick day (unlike Illness Benefit, which has a 3-day wait)
What happens when SSP days run out?
Once your 10 SSP days are used, your employer is no longer required to pay you. At that point you can apply for Illness Benefit from the Department of Social Protection, subject to having:
- 104 paid PRSI contributions (2 full years of work)
- 13 paid PRSI contributions in the second last complete contribution year before your claim
Illness Benefit pays €242/week in 2026, from day 4 of your illness (3-day waiting period applies).
Frequently asked questions
How many sick days do I get paid in 2026?
Up to 10 days per calendar year at 70% of your daily gross pay. This is the statutory minimum — your employer may have a more generous scheme.
Does SSP apply from the first day of sick leave?
Yes — unlike Illness Benefit (which has a 3-day wait), Statutory Sick Pay applies from day 1. You must have a GP cert.
What if my employer already has a sick pay scheme?
If your employer's scheme pays more than SSP, that scheme applies. If it pays less, SSP is the minimum floor that must be met.
Do I accrue annual leave while on sick leave?
Yes. You continue to accrue annual leave entitlements while on certified sick leave, even if SSP has run out.
Does SSP count towards PRSI?
Yes. You continue to pay PRSI on SSP as it is employment income paid by your employer.
What if I am on a temporary contract?
You must still have 13 weeks of continuous employment to qualify. Fixed-term and casual workers who meet this threshold are entitled to SSP.
- SSP is paid by your employer, not the government — it is separate from Illness Benefit, which is a DSP payment requiring 104 PRSI contributions.
- There is no 3-day waiting period for SSP — unlike Illness Benefit, you are paid from day 1 of certified sick leave.
- SSP is a minimum — your employer can pay more but not less than 70% of your daily gross pay.
- The 10 days reset every calendar year — they do not carry over to the following year.
- You still accrue annual leave while on sick leave, including after SSP days are used.
- Self-employed people cannot claim SSP — it is an employment right, not a DSP payment. Self-employed people may qualify for Illness Benefit if they have paid Class S PRSI.
This page was reviewed against official Irish government guidance and updated to reflect 2026 Statutory Sick Pay entitlements under the Sick Leave Act 2022.