Sick pay in Ireland: What employers must provide under the 2022 Act

Published Thursday 23 July 2026

Table of contents

• What is statutory sick pay in Ireland?
• What sick pay can be used for
• Who qualifies for sick pay and when
• How many sick days are employers required to pay?
• How much sick pay do you have to pay?
• Records and policies employers should keep
• How sick pay interacts with other entitlements
• Simplify statutory sick pay and payroll with Xero
• FAQs on sick pay in Ireland

Key takeaways

• Employers must provide statutory sick pay at 70% of normal daily pay, capped at €110 per day, for certified sick leave.
• Employees qualify for sick pay after 13 weeks of continuous service and must provide a medical certificate for each sick day claimed.
• From 2025, employers are required to pay five statutory sick days per calendar year, with any future increases subject to ministerial review and order.
• You must keep records of sick pay payments, medical certificates, and entitlement tracking for at least four years to meet compliance obligations.

What is statutory sick pay in Ireland?

Statutory sick pay in Ireland is the legal minimum payment employers must provide to eligible employees who are certified unfit for work due to illness or injury. Ireland's approach to sick leave has evolved significantly, with the statutory sick pay scheme under the Sick Leave Act 2022 having commenced on 1 January 2023.

The payment rate for this leave is set at 70% of an employee’s usual daily earnings up to a maximum of €110 a day. This applies to certified leave only.

A company sick pay scheme is anything you offer on top of this, such as paying full wages, giving more days, or easing certificate rules under your own policy.

You must provide statutory sick pay to employees who meet the eligibility criteria, whether they work full-time, part-time, or variable hours. The scheme covers employees only, not self-employed contractors. You fund statutory sick pay directly, and employees may also qualify for Illness Benefit from the Department of Social Protection once their statutory sick pay days are used.

What sick pay can be used for

Statutory sick pay covers absences where an employee is certified unfit for work due to their own illness or injury. It does not apply to caring for a sick family member or attending a routine appointment where the employee is otherwise fit for work.

Under the Sick Leave Act 2022, the following absences can qualify for statutory sick pay:

• personal illness that prevents the employee from carrying out their duties
• a physical injury that renders the employee unfit for work
• a medically certified mental health condition that affects the employee's ability to work

The following absences do not qualify for statutory sick pay:

• caring for a sick child, partner, or other dependant
• attending a routine medical or dental appointment while otherwise fit for work
• elective procedures where the employee is not certified as unfit for work

Each qualifying absence must be supported by a medical certificate from a registered medical practitioner. The certificate must confirm that the employee is unfit to work and cover the relevant dates of absence.

Who qualifies for sick pay and when

Not every employee is automatically entitled to statutory sick pay from day one. You should apply the eligibility rules consistently.

To qualify, an employee must meet all of the following conditions:

• Minimum service: One key requirement is that a new employee must have completed 13 weeks' continuous service with their employer.
• Certified unfit for work: The employee must provide a medical certificate from a registered medical practitioner confirming they are unfit to work due to illness or injury.
• Scheduled to work: Sick pay is only due for days the employee was rostered or scheduled to work.
• Within the annual entitlement: Payment only applies up to the employee's available statutory sick leave days for the calendar year.

Edge cases and clarifications:

• Part-time and variable-hour employees: These workers qualify on the same basis as full-time employees if they meet the service and certification requirements, and their normal daily pay is calculated using the applicable earnings basis for their working pattern.
• Probationary employees: Employees on probation can qualify once they have completed 13 weeks of service.
• Agency workers: Agency workers may qualify through the agency that employs them, subject to the statutory conditions.
• Fixed-term and seasonal workers: These employees qualify in the same way, provided they meet the service and certification requirements during the relevant period of employment.

Employees should notify you as soon as reasonably possible that they are unfit for work and provide the certificate without undue delay. A written sick leave policy helps ensure these steps are handled consistently.

How many sick days are employers required to pay?

Under current regulations, which took effect on 1 January 2024, you must provide five days of statutory sick pay each year.

From 2025, that entitlement remains at five statutory sick pay days per calendar year for each eligible employee. Any future increase is subject to ministerial review and order.

Phased rollout:

• 2023: three days
• 2024: five days
• 2025: five days
• 2026 and beyond: Subject to ministerial review and order

Key points to note:

• No carry-over: Unused statutory sick days do not carry over to the next calendar year.
• Calendar-year basis: Entitlement is tracked from 1 January to 31 December.
• Separate from company schemes: If your company sick pay scheme is more generous than the statutory minimum, the statutory entitlement is absorbed within your scheme rather than added on top.

Tracking each employee's statutory sick pay entitlement and usage is a core compliance task. You should record the number of days taken, the dates, and the amounts paid, especially if the entitlement changes in future years.

How much sick pay do you have to pay?

Calculating statutory sick pay is straightforward, but you need to take care, especially for employees with variable hours or irregular pay.

You must pay 70% of an employee's normal daily pay, subject to a maximum daily cap of €110.

What counts as normal daily pay?

Normal daily pay is the gross amount the employee would ordinarily have earned for the scheduled day before deductions such as tax, PRSI, or USC. Depending on the circumstances, it can include:

• basic salary or wages
• regular allowances, such as shift or location allowances
• guaranteed overtime
• contractually guaranteed commission or bonus elements paid regularly

It generally does not include discretionary bonuses, occasional non-guaranteed overtime, expense reimbursements, or benefits in kind.

Here’s a simple calculation method to use:

1. Work out the employee's normal daily pay for the scheduled sick day.
2. Multiply that figure by 0.7.

Apply the €110 daily cap if needed. Here are some examples of how to calculate sick pay:

• Salaried employee: If an employee earns €36,400 per year and works five days a week, weekly pay is €700, daily pay is €140, and 70% of that is €98. Statutory sick pay due is €98 per day.
• Variable-hour employee: If an employee earned €3,900 over the previous 13 weeks and worked 30 days, average daily pay is €130 and 70% of that is €91. Statutory sick pay due is €91 per day.
• Higher earner: If 70% of the employee's normal daily pay comes to €140, statutory sick pay due is capped at €110 per day.

Records and policies employers should keep

Keeping clear and accurate records of sick pay is not just good practice,it is a legal requirement. Employers must be able to produce records if requested during a Workplace Relations Commission inspection or inquiry.

What to record:

• the employee's name and identifying payroll details
• the dates of sick leave
• the number of statutory sick days taken
• the amount of statutory sick pay paid for each day
• copies of medical certificates provided by the employee
• the employee's normal daily pay calculation, where relevant
• the balance of statutory sick days remaining in the calendar year

How long to keep records:

You must retain these records for at least four years from the date of the sick leave payment.

If you keep these records for at least four years, you avoid penalties, including possible fines of up to €2,500.

What a clear sick pay policy should cover:

• Eligibility criteria: who qualifies, the 13-week service requirement, and what types of absence are covered
• Notification procedure: how and when employees should notify you of sickness
• Medical certificate requirements: when a certificate is required and the deadline for submission
• Calculation method: how normal daily pay is calculated and how the 70% rate and €110 cap are applied
• Interaction with company schemes: how any enhanced company sick pay scheme works alongside the statutory minimum
• Return-to-work procedures: any meetings, checks, or documentation required when the employee returns
• Appeals process: how employees can raise questions or challenge a sick pay decision

Medical certificates should be stored securely and handled in line with data protection obligations, including GDPR. Access should be limited to those who need the information for HR or payroll purposes.

If a dispute arises over sick pay, a formal resolution process may result in an adjudication officer awarding compensation not exceeding four weeks' remuneration.

How to set up statutory sick pay in payroll

Use these steps to set up statutory sick pay in payroll:

1. Create a dedicated pay item. Set up a separate payroll item for statutory sick pay so it can be tracked distinctly from normal wages and any enhanced company sick pay.
2. Track annual entitlement. Maintain a yearly counter for each employee showing available statutory sick leave days and days already used.
3. Capture medical certificates securely. Ensure certificates are collected and stored in a secure, GDPR-compliant way.
4. Map postings correctly. Post statutory sick pay to the correct payroll or staff-cost account to support reporting and budgeting.
5. Communicate the policy. Make the sick pay policy available to employees and train managers on how to apply it consistently.

Before going live, test the setup for salaried, part-time, and variable-hour employees to confirm that the system calculates the payment correctly and applies the daily cap.

How sick pay interacts with other entitlements

Statutory sick pay interacts with other employee rights and benefits, so it is important to understand where it sits within the wider leave framework.

• Company sick pay schemes: If you offer a company sick pay scheme that is more generous than the statutory minimum, your company scheme can satisfy the statutory obligation as long as it meets or exceeds the legal floor. If it is less generous, you must top up to the statutory level.
• Illness Benefit: After statutory sick pay days are exhausted, an employee may be eligible to claim Illness Benefit from the Department of Social Protection, subject to the relevant qualifying conditions. Illness Benefit is paid by the state, not reimbursed to the employer.
• Public holidays: If a public holiday falls during certified sick leave, separate public holiday rules apply. The public holiday should not simply be deducted from the employee's statutory sick pay entitlement.
• Annual leave accrual: Employees continue to accrue annual leave while on certified sick leave in line with Irish and EU rules. For employees on long-term sick leave, provisions regarding their annual leave entitlements allow them to carry it over for up to 15 months after the end of the year it was accrued.
• Maternity, paternity, and parental leave: Statutory sick pay only applies when an employee is due to work. It doesn’t apply when an employee isn't already on another protected leave type with its own benefit.

Simplify statutory sick pay and payroll with Xero

Managing statutory sick pay, records, and payroll rules can be complex. Xero helps you track leave, automate calculations, and keep clean records so you stay compliant and save time.

Ready to discover how integrated payroll tools can help? Get one month free.

FAQs on sick pay in Ireland

This section answers common employer questions on how to apply statutory sick pay rules in practice.

Do employees get full pay when off sick?

No. Under the statutory scheme, employees are entitled to 70% of normal daily pay, subject to a maximum of €110 per day. Some employers offer more generous company sick pay schemes, but full pay is not the statutory default.

Do employees need a medical cert?

Yes. Employees must provide a medical certificate from a registered medical practitioner for statutory sick pay. Self-certification alone is not enough for statutory payment.

Do part-time staff get statutory sick pay?

Yes. Part-time employees qualify on the same basis as full-time employees if they meet the service requirement and provide the necessary medical certificate. The same 70% rate and €110 cap apply.

When does eligibility start for new employees?

Eligibility starts once the employee has completed 13 weeks of continuous service with the employer and meets the other statutory conditions.