Illness Benefit Ireland 2026 — €242 per week
Illness Benefit in Ireland
Illness Benefit pays €242 per week to PAYE workers who cannot work due to illness or injury. Here is who qualifies, how many PRSI contributions you need, how much you get, and how to apply.
Illness Benefit — At a glance
- Weekly rate
- €242/week
- Qualified adult
- +€161/week
- Maximum duration
- 2 years (104 weeks)
- Waiting days
- 3 days (no pay)
- Taxable
- Yes — Income Tax only
- Self-employed eligible
- No (Class S excluded)
- PRSI requirement
- 104 paid contributions + 39 in relevant tax year
Key facts — Illness Benefit 2026
Who qualifies for Illness Benefit?
- You are under 66 years of age
- You are unable to work due to illness, injury or infection
- You were in insurable employment (PRSI Class A, E, H or P) immediately before going off sick
- You have at least 104 paid PRSI contributions in total
- You have 39 paid or credited PRSI contributions in the relevant tax year (the second last complete tax year before your claim)
How long does Illness Benefit last?
Illness Benefit is paid for a maximum of 2 years (104 weeks). There are 3 waiting days at the start — you do not receive payment for the first 3 days of each claim.
After 2 years, if you remain unable to work, you may qualify for Invalidity Pension (a long-term payment) if you have:
- At least 260 PRSI contributions paid
- At least 48 contributions paid or credited in the last complete tax year
- Been incapable of work for at least 12 months
How to apply for Illness Benefit
-
See your GP on day 1 or 2
Your GP certifies that you are unable to work and completes a medical certificate (IB1 form). This is your evidence for the claim.
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Submit the IB1 form within 7 days
Send the completed medical certificate to the Illness Benefit section of the Department of Social Protection. Late applications can result in loss of payments. Apply online via MyWelfare.ie or by post.
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Continue to certify
Your GP must issue regular medical certificates to continue your claim — typically weekly at first, then every 4 weeks for longer absences. Submit each certificate promptly.
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Receive payment
Illness Benefit is paid weekly, directly to your bank account. Payment begins from the 4th day of your illness (after the 3 waiting days). You will receive a decision letter confirming the amount.
Illness Benefit and tax
Illness Benefit is taxable as income. It is subject to Income Tax but not to USC or PRSI. For short-term illness (under 6 weeks in a tax year), there is a partial tax exemption — but for most people off sick for more than 6 weeks, some Income Tax will be deducted.
If you are also receiving sick pay from your employer, note that employer sick pay and Illness Benefit together cannot exceed your normal salary — your employer may top up to your normal pay, but they deduct the Illness Benefit from the gross amount.
Illness Benefit and employment rights
Being on Illness Benefit does not affect your employment rights. Your employer must keep your job open while you are on certified sick leave. In some cases, your employer may also pay sick pay on top of Illness Benefit under their own sick pay scheme.
From 2023, a statutory sick pay scheme requires employers to pay at least 3 days of sick pay per year (rising to 10 days by 2026). This employer sick pay is separate from, and in addition to, Illness Benefit for longer periods.
Frequently asked questions
How much is Illness Benefit in Ireland in 2026?
€242 per week personal rate. An increase of €161/week is available for a qualified adult (spouse/partner). Rates are fixed and do not depend on your previous salary.
Who is eligible for Illness Benefit?
PAYE employees (PRSI Classes A, E, H, P) who are under 66, unable to work due to illness or injury, with at least 104 paid PRSI contributions and 39 in the relevant tax year. Self-employed Class S workers are not eligible.
How long can you receive Illness Benefit?
Up to 2 years (104 weeks). After 2 years, Invalidity Pension may apply if you have 260+ contributions and have been incapable of work for at least 12 months.
Is Illness Benefit taxable?
Yes — it is subject to Income Tax (not USC or PRSI). For absences over 6 weeks in a tax year, Income Tax applies on the full amount.
Do self-employed people qualify for Illness Benefit?
No. PRSI Class S (self-employed) does not cover Illness Benefit. Self-employed people who cannot work may apply for means-tested Disability Allowance.
How do I apply?
Your GP certifies your illness on form IB1. Submit this to the Department of Social Protection within 7 days of going off sick. Apply online via MyWelfare.ie or by post.
What PRSI class is needed?
Classes A, E, H and P. Class A covers most full-time PAYE employees. Class S (self-employed) and Class J (low-earning part-time) do not qualify.
- Illness Benefit is not related to your salary — it pays a flat €242/week regardless of what you earned before going off sick.
- The first 3 days are waiting days — you receive no payment for them. Your first payment covers day 4 onwards.
- Self-employed people cannot claim Illness Benefit. If you pay Class S PRSI, you are not covered — consider Disability Allowance instead.
- You must apply within 7 days of going off sick. Late applications result in lost payments that cannot be backdated.
- PRSI credits do not count as paid contributions for the initial 104-contribution test — only paid contributions count for that minimum threshold.
- Illness Benefit is taxable — Income Tax applies. Many people are surprised to get a tax bill after a long-term absence.
Related guides
This page was reviewed against official Irish government guidance and updated to reflect 2026 Illness Benefit rates and eligibility rules.