The statutory sick pay (SSP) scheme in Ireland, introduced by the Sick Leave Act 2022, has already begun rolling out, with key updates now in effect. The scheme, which aims to provide employees with paid sick leave, is a step towards aligning Ireland with other European countries that offer mandatory paid sick leave.

As of 1 January 2025, employees are entitled to 7 days of paid sick leave per year, with a rate of 70% of their gross earnings up to €110 per day. This is a precursor to the eventual increase to 10 days of paid sick leave, which will be implemented in 2026. 

For employers, this new legislation brings both opportunities and challenges. On the positive side, offering paid sick leave can help reduce absenteeism, improve employee morale, and foster a safer work environment. However, it also comes with additional costs and administrative responsibilities, such as maintaining accurate records for up to 4 years. 

What Employees Should Know About Statutory Sick Pay: 

Employees planning to avail of statutory sick pay should keep in mind the following requirements and conditions: 

• Continuous Service Requirement: Employees must have completed 13 weeks of continuous service before they are eligible for statutory sick leave. 

• Medical Certification: A certificate from a registered medical practitioner is required, stating the employee is unfit to work due to illness or injury. 

• Applicability to Working Days: The leave only applies to days when an employee would ordinarily work but is unable to do so due to illness or injury. 

• Flexible Usage: Statutory sick leave can be taken on either consecutive or non-consecutive days, offering flexibility based on individual needs. 

• Transition to Illness Benefit: If an employee’s entitlement to statutory sick pay has been fully used and they remain unfit to work, they may qualify for Illness Benefit through the Department of Social Protection. 

Employers should ensure compliance with the Act, review their sick leave policies, and update their payroll systems to reflect the changes. Those with existing sick pay provisions that are more generous than the statutory scheme are already compliant, while those with less generous provisions will need to adjust their contracts. 

As the scheme continues to evolve, employers must stay updated on government reviews and be prepared to make adjustments as necessary. 

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