Skip to content
Statutory Sick Pay

Statutory Sick Pay

As of January 1st 2023 employees are now entitled to 3 days paid statutory sick leave for the calendar year. The Sick Leave Act 2022 will be rolled out over four years:

2023 – 3 days paid sick leave

2024 – 5 days paid sick leave

2025 – 7 days paid sick leave

2026 – 10 days paid sick leave

Statutory sick pay is paid by employers to employees who are ill and unable to attend work. The following conditions apply:

  • The scheme covers full-time, part-time, temporary employees, as long as they have worked for the employer a minimum of 13 weeks.
  • There are no waiting days, payment can begin from the first day of absence.
  • The leave must be in relation to a day/days where the employee would usually work.
  • Employees must obtain a medical certificate to avail of SSP. They cannot carry over unused sick days into the following year.
  • The leave can be taken consecutively or on non-consecutive days.
  • If a sick scheme is already in place that is more favourable, the employer cannot replace the sick scheme with the statutory sick pay.

The legislation specifies the minimum amount that must be paid: 70% of the daily average wage, up to a maximum of €110 per day. When employees work variable hours it can be difficult to calculate the correct sick pay rate. If wages change from week-to-week, sick pay is based on the average pay. This is calculated over the previous 13 weeks.

There may be other costs to the employer to consider also. Current sick pay policies, employee handbooks and contracts should be updated. While this sick pay scheme will be of benefit to employees, employers will need to make changes to payroll processes for these new rules.

Back To Top