Employment Rights Ireland
Statutory Sick Pay Ireland 2026
In 2026, employees in Ireland are entitled to 5 days of employer-paid sick leave per year under the Sick Leave Act 2022. The planned increase to 10 days was paused by the government in April 2025. This guide explains who qualifies, how much you receive, and what happens when the 5 days are used.
Quick Facts at a Glance
- Days per year (2026)
- 5 days (increase paused at 5 since January 2024)
- Payment rate
- 70% of normal gross daily earnings
- Daily cap
- €110 per day maximum
- Qualifying service
- Minimum 13 weeks continuous employment
- Medical certificate
- Required from day 1
- Waiting days
- None — SSP paid from day 1 of certified absence
- Who pays
- Employer (not DSP)
- Days reset
- Each calendar year (1 January)
- Annual leave accrual during sick leave
- Continues to accrue
- WRC complaint time limit
- 6 months from breach (extendable to 12 months)
The Phased Rollout — What Was Planned and What Actually Happened
The Sick Leave Act 2022 originally provided for a phased increase in the number of SSP days over four years. The government paused the increase in April 2025, citing cost pressures on small businesses in retail and hospitality.
| Year | Days per year (actual) | Note |
|---|---|---|
| 2023 | 3 days | SSP introduced |
| 2024 | 5 days | Increased per roadmap |
| 2025 | 5 days | Roadmap paused (was planned to be 7 days) |
| 2026 | 5 days | Roadmap still paused (was planned to be 10 days) |
The government has not announced a date for resuming the increase. Employers and employees should proceed on the basis of 5 days until a further legislative change is enacted.
Who Is Eligible for Statutory Sick Pay?
To qualify for SSP, an employee must meet all three of the following conditions:
- Continuous service: At least 13 weeks of continuous employment with the same employer at the time the sick leave begins.
- Medical certificate: A GP certificate (sick cert) is obtained and provided to the employer for each absence. Required from day 1.
- Certified incapacity: The employee is genuinely unable to work due to illness or injury as certified by their doctor.
There are no minimum weekly hours required. Both full-time and part-time employees qualify once the 13-week threshold is met.
The 5-day entitlement is measured in days, not hours. A part-time worker who works 3 days per week and takes 5 sick days receives 5 days of SSP, not a pro-rated fraction.
Who is not covered
- Self-employed workers (no employer to pay SSP; apply to DSP for Illness Benefit instead)
- Employees with less than 13 weeks of continuous service
- Agency workers during the first 13 weeks placed with a particular hirer
- Employees who do not obtain a medical certificate
How to Calculate Statutory Sick Pay
SSP is paid at 70% of normal gross daily earnings, subject to a maximum of €110 per day.
The calculation is:
- Identify your normal weekly gross pay (before tax, USC and PRSI).
- Divide by the number of days you normally work per week to get your daily rate.
- Multiply by 70% (0.70).
- If the result exceeds €110, cap at €110.
| Step | Formula |
|---|---|
| Daily gross pay | Weekly gross pay ÷ days worked per week |
| SSP daily amount | Daily gross pay × 70% |
| Daily maximum | €110 (cap applies if 70% exceeds €110) |
Note: SSP is subject to income tax, USC and PRSI in the normal way. The €110 cap is the gross SSP amount before statutory deductions.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.
Worked Examples
1. João — restaurant worker, earnings below the daily cap
João works 5 days per week in a Dublin restaurant and earns €600 per week gross. He develops flu and provides a GP cert. He is off sick for 5 days.
Calculation:
Daily gross pay = €600 ÷ 5 = €120
SSP = 70% × €120 = €84 per day
Total for 5 days = €420
The €84 is below the €110 cap, so the cap does not apply. João’s employer pays him €84 for each certified sick day. João has now used all 5 SSP days for the calendar year. If he falls ill again before 1 January, he will need to apply to DSP for Illness Benefit.
2. Seán — retail worker, earnings above the daily cap
Seán works 5 days per week in a retail outlet and earns €800 per week gross. He is certified sick for 4 days.
Calculation:
Daily gross pay = €800 ÷ 5 = €160
70% × €160 = €112 — this exceeds the €110 cap
SSP = €110 per day (capped)
Total for 4 days = €440
Seán receives €110 per sick day, not €112, because the daily cap applies. He has used 4 of his 5 SSP days and has 1 remaining for the rest of the calendar year.
3. Zuzanna — part-time worker, 3-day week
Zuzanna works 3 days per week and earns €360 per week gross. She has 13 weeks of continuous service. She takes 5 sick days across two separate episodes during the year: 3 days in February and 2 days in September.
Calculation (same each time):
Daily gross pay = €360 ÷ 3 = €120
SSP = 70% × €120 = €84 per day
February episode: 3 days × €84 = €252. Days used: 3 of 5.
September episode: 2 days × €84 = €168. Days used: 5 of 5.
Zuzanna’s 5-day entitlement is exhausted. The entitlement resets on 1 January of the following year. The fact she works 3 days per week does not reduce her entitlement to 5 days — the days are the entitlement, not the hours.
4. Carlos — employee who has not yet completed 13 weeks
Carlos started a new job 10 weeks ago. He becomes ill and is certified by his GP as unfit for work.
Carlos does not qualify for SSP because he has not completed 13 weeks of continuous service with this employer.
What Carlos should check:
- Contractual entitlement: His employment contract may include company sick pay provisions that go beyond the statutory minimum. If so, those apply.
- Illness Benefit from DSP: If Carlos has at least 104 paid PRSI contributions and 13 paid contributions in the relevant contribution year from previous employment, he may qualify for Illness Benefit from the Department of Social Protection, even though he cannot get SSP from his current employer. Illness Benefit has a 3-day waiting period before payments begin.
- After 13 weeks: Once Carlos completes 13 continuous weeks with this employer, he will be entitled to the full 5 SSP days for the rest of the calendar year (they do not pro-rate based on time in service once the threshold is crossed).
Employer Obligations Under the Sick Leave Act 2022
- Pay SSP at the correct rate (70% of daily gross, max €110/day) for all certified sick days within the 5-day entitlement.
- Accept a medical certificate from any registered medical practitioner as sufficient evidence of incapacity.
- Not impose a waiting period — SSP commences from day 1 of a certified absence.
- Keep records of sick leave taken by each employee and SSP paid.
- Not penalise an employee for exercising the right to SSP. Penalisation includes dismissal, demotion, reduction in hours, suspension, or any other adverse treatment.
- Apply SSP as the floor where no better contractual scheme exists. Where the employer’s existing sick pay scheme provides equal or better terms than SSP, the employer may set off SSP against payments already made.
- Inform employees of the sick leave policy (including whether a company scheme applies) and how to request sick pay.
What Happens After the 5 SSP Days Are Used
Once SSP days are exhausted for the calendar year, employees may apply to the Department of Social Protection for Illness Benefit. Illness Benefit is a DSP payment, not an employer obligation.
Illness Benefit eligibility (2026)
- At least 104 paid PRSI contributions in total (Class A, E, H or P)
- At least 13 paid contributions in the relevant contribution year (generally two years before the year of claim)
- Medically certified as unfit for work
- Available to work (i.e. not in receipt of another DSP payment for the same period)
Key differences between SSP and Illness Benefit
| Feature | Statutory Sick Pay (SSP) | Illness Benefit (IB) |
|---|---|---|
| Who pays | Employer | DSP (government) |
| Waiting days | None | 3 days (no payment for first 3 days) |
| Max days per year | 5 days | No annual cap (subject to PRSI contributions) |
| Payment rate | 70% of gross daily pay (max €110) | Personal rate €244/week (2026 — verify at gov.ie) |
| Requires employment | Yes (13 weeks minimum) | PRSI contributions (can be from previous employment) |
The Illness Benefit personal rate noted above is the figure as of early 2026. Verify the current rate at gov.ie before quoting it to an employee or client, as welfare rates are reviewed annually in the Budget.
Common Mistakes and Misunderstandings
Mistake 1: "Employees get 10 days sick pay in 2026"
This is incorrect. The Sick Leave Act 2022 originally planned 10 days per year by 2026. The government paused the increase at 5 days in April 2025 and the pause remains in place for 2026. Always state 5 days when advising employees or updating HR policies for 2026.
Mistake 2: "SSP only starts from day 4 of sickness"
This confuses SSP with Illness Benefit. Illness Benefit from DSP has a 3-day waiting period. Statutory Sick Pay from the employer has no waiting days. SSP commences from day 1 of a certified absence. Employers who apply a 3-day wait to SSP are breaching the Sick Leave Act 2022.
Mistake 3: "Part-time workers get fewer than 5 days"
The 5-day entitlement is expressed in days, not hours. A part-time employee who works 2 days per week is entitled to 5 sick days per year — the same as a full-time employee working 5 days per week. What changes for part-time workers is the daily pay amount used to calculate SSP (which is lower because they earn less per day), not the number of days.
Mistake 4: "SSP is automatic — I do not need a doctor’s cert"
A medical certificate is a legal prerequisite. The Sick Leave Act 2022 requires a cert from a registered medical practitioner for each absence. If you self-certify or attend work without getting a cert, your employer is not obligated to pay SSP for that period. If you need to see a GP, you cannot defer the cert to a later date.
Mistake 5: "SSP and Illness Benefit are the same thing"
They are distinct entitlements from different sources. SSP is paid by your employer for the first 5 certified sick days per year. Illness Benefit is a DSP welfare payment that applies once SSP is exhausted (or from the outset for self-employed people and those without qualifying PRSI). Receiving SSP does not affect your Illness Benefit entitlement for a subsequent period of illness in the same year.
Mistake 6: "Annual leave stops accruing during sick leave"
Incorrect. Annual leave continues to accrue during a period of certified sick leave. An employer who fails to grant accrued annual leave on an employee’s return (or on termination) is in breach of the Organisation of Working Time Act 1997.
What to Do If Statutory Sick Pay Is Refused
Step 1: Raise internally
Put your request for SSP in writing to your employer or HR department, citing the Sick Leave Act 2022. Attach or reference your medical certificate. Keep a copy of all correspondence. Give your employer a reasonable opportunity to respond (typically 5 to 7 working days).
Step 2: Lodge a WRC complaint
If your employer refuses to pay SSP, pays the wrong amount, or applies a waiting period that does not exist in law, you can file a free complaint with the Workplace Relations Commission at workplacerelations.ie. An Adjudication Officer will schedule a hearing and issue a written decision. The process is free. Representation is optional.
Step 3: Appeal a WRC decision
Either party can appeal a WRC decision to the Labour Court within 42 days. The Labour Court’s determination is binding. Further appeal on a point of law only lies to the High Court.
Time Limits
| Step | Time limit |
|---|---|
| Lodge WRC complaint from date of breach | 6 months |
| Extension for reasonable cause | Up to 12 months |
| Appeal WRC decision to Labour Court | 42 days from decision |
| SSP entitlement resets | 1 January each year (does not carry over) |
The 6-month clock starts from the date the employer failed to pay SSP (typically the date of the relevant sick day or the following pay date). Do not delay: the extension to 12 months requires demonstrated reasonable cause and is not granted automatically.
Evidence and Documents to Keep
- Original medical certificates (GP sick certs) for each absence
- Payslips for the relevant pay periods
- Bank statements showing wage credits during the sick period
- Written request to employer for SSP and any response received
- Employment contract or staff handbook with sick pay policy
- Correspondence (email, letter, text) about the sick leave and pay
- Records showing start date of employment (to establish 13-week qualifying service)
- Rota or hours records to establish your normal working pattern and daily earnings
Interaction With Other Rights and Entitlements
Annual leave
Annual leave continues to accrue during certified sick leave. An employee who cannot take annual leave during a leave year due to illness can carry it over to the following year. This right comes from EU case law (Stringer v HMRC / KHS AG v Schulte) and is incorporated into Irish law.
Minimum wage interaction
SSP at 70% of daily earnings does not constitute a breach of the National Minimum Wage because the employer is paying for a period during which the employee is not working. The NMW applies to hours worked. SSP is a statutory benefit for hours not worked due to illness.
Parental and maternity leave
SSP cannot run concurrently with maternity leave, paternity leave, parental leave or adoptive leave. If an employee becomes ill while on maternity leave, the periods do not merge. SSP applies only to working days on which the employee would otherwise have been required to work.
Company sick pay schemes
If your employer has an existing sick pay scheme that provides equal or better terms than SSP (e.g. full pay for the first 10 days), that scheme satisfies the statutory obligation. The employer may set off any company sick pay already paid against the SSP obligation. Employees cannot claim SSP on top of a more generous company scheme for the same days.
PRSI and SSP
SSP is treated as earnings for PRSI purposes. Employer and employee PRSI contributions are due on SSP payments in the normal way. This means SSP days count toward the employee’s PRSI contribution record, which can be important for Illness Benefit and other PRSI-based entitlements.
Frequently Asked Questions
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How many sick days are employees entitled to in Ireland in 2026?
5 days per calendar year in 2026. The planned increase to 10 days was paused by the government in April 2025 due to cost pressures on small and medium businesses, particularly in retail and hospitality. Employees who have completed 13 weeks of continuous service are entitled to 5 days of employer-paid sick leave per year under the Sick Leave Act 2022.
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Is there a waiting period before Statutory Sick Pay starts?
No. There are no waiting days for Statutory Sick Pay. SSP is paid from day 1 of a certified sick leave absence. This is different from Illness Benefit, which has a 3-day waiting period before payments begin.
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How much is Statutory Sick Pay in Ireland?
SSP is paid at 70% of your normal gross daily earnings, subject to a maximum of €110 per day. Daily earnings are calculated by dividing your normal weekly gross pay by the number of days you normally work per week.
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Do I need a doctor’s certificate to get Statutory Sick Pay?
Yes. A medical certificate (sick cert) from a GP is required from day 1 of your absence. You must provide it to your employer. If you do not obtain a cert, your employer is not obligated to pay SSP for that absence.
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Who pays Statutory Sick Pay — the employer or the government?
Your employer pays SSP directly, not the Department of Social Protection. After your 5 SSP days are used, you may apply to the DSP for Illness Benefit, provided you have sufficient PRSI contributions.
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What happens after I use my 5 SSP days?
Once your 5 SSP days are exhausted, you can apply to the Department of Social Protection for Illness Benefit. Illness Benefit requires at least 104 paid PRSI contributions and 13 paid contributions in the relevant contribution year. It has a 3-day waiting period before payments commence.
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Does Statutory Sick Pay apply to part-time workers?
Yes. Part-time employees with 13 or more weeks of continuous service are entitled to 5 sick days per year, not a pro-rated number of hours. The entitlement is expressed in days. Daily pay is calculated based on their actual daily earnings (weekly pay divided by the number of days they normally work per week).
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Does annual leave continue to accrue during certified sick leave?
Yes. Annual leave entitlement continues to accrue during a period of certified sick leave. This includes both statutory minimum leave and any additional contractual leave. An employee who is absent due to certified illness must be allowed to take accrued annual leave when they return.
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What if my employer has a better sick pay scheme than the statutory minimum?
Your employer’s scheme applies. The Sick Leave Act 2022 sets the floor, not the ceiling. If your contract provides for full pay during sick leave, or a longer period of sick pay, those terms continue to apply. SSP is only relevant where the employer has no existing scheme or where the existing scheme provides less than the statutory minimum.
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Can I be dismissed for taking certified sick leave within my SSP entitlement?
Your employer cannot penalise you for exercising your statutory sick pay rights. Dismissal or adverse treatment for taking SSP leave could constitute unfair dismissal or penalisation under the Sick Leave Act 2022. You can bring a complaint to the WRC within 6 months of the breach.
Official Sources
This page is based on information from the following official sources:
- Gov.ie — Sick Leave Act 2022
- Citizens Information — Sick Leave and Sick Pay
- Workplace Relations Commission — Sick Leave
- Sick Leave Act 2022
- Organisation of Working Time Act 1997 (annual leave accrual)
Related Employment Rights
Illness Benefit
DSP payment once SSP days are used. Eligibility, rates and how to apply.
Annual Leave Rights
Statutory leave entitlements, public holidays, and accrual during sick leave.
PRSI Contributions
How PRSI is calculated, contribution classes, and the benefits PRSI funds.
Minimum Wage Ireland
€14.15/hour from January 2026. Rates, age sub-rates and WRC complaints.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.
This page is for general information only and does not constitute legal advice. Rates and rules are correct as of January 2026. For advice on your specific situation, consult a qualified employment law solicitor or the Workplace Relations Commission Helpline on 0818 80 80 90.