Sick Pay Ireland 2026: Days, Rates & Rules Explained

If you wake up one Monday with a fever and reach for your phone to text your boss, you might wonder what Ireland actually owes you. In 2026, Republic of Ireland workers get five days of statutory sick pay at 70 percent of their normal daily earnings, capped at €110—the same deal as 2024, after the government quietly abandoned a plan to expand it to ten days.

Statutory sick days: 5 per year (from 2024) · Sick pay rate: 70% of normal pay, max €110/day · 2025 extension plan: Abandoned (10 days scrapped) · Illness Benefit max: Up to €232/week · 2026 payroll start: 1 January

How many sick days are allowed in Ireland in 2026?

Workers in the Republic of Ireland receive five paid sick days per calendar year in 2026. This entitlement applies to all employees who have completed at least 13 weeks of continuous service with their employer (Gov.ie). The figure has stayed frozen since the increase from three days took effect on 1 January 2024 (Envoy Global).

Current entitlement from 2024

The Sick Leave Act 2022 originally mapped out a phased expansion: three days in 2023, five days in 2024, seven days in 2025, and ten days in 2026 (Lockton). That schedule stopped after the five-day milestone. Enterprise Minister Peter Burke put it plainly: the door has been “firmly closed” on any increase beyond five days (Collier Broderick). The rationale centred on employer cost pressures, with the original expansion timeline now shelved until at least 2029 (Collier Broderick).

Part-time worker rules

Part-time employees receive SSP on a pro-rated basis, calculated against their normal weekly working hours and earnings. The €110 daily ceiling applies regardless of employment status (Gov.ie). If your contract runs to fewer than five days per week, your entitlement caps at that number of paid days per calendar year.

Uncertified vs certified days

SSP requires a medical certificate from a registered practitioner to activate payment. Uncertified absences—where no certificate is provided—fall outside the statutory scheme and may be handled under your employer’s own attendance policy. Some employers offer limited uncertified leave as an informal perk, but this is not mandated by law.

Will Statutory Sick Pay increase in 2026?

No increase is confirmed for 2026. SSP remains payable at 70 percent of your normal daily wage, up to a maximum of €110 per day (HRP Group). The daily cap exists to protect employers from extreme cases while ensuring a floor of income support for workers.

Recent government decisions

The government postponed both the planned seven-day increase (2025) and the ten-day expansion (2026) due to business cost concerns (HRP Group). This decision effectively locks the Republic into its current five-day baseline for the foreseeable future. One source has floated the possibility of a ten-day entitlement from January 2026, but this contradicts the broader postponement consensus and carries low confidence (Thesaurus Software).

Payroll processing changes

From a payroll perspective, 1 January 2026 marks the start of a new calendar year entitlement cycle. Employers reset their SSP accounting to zero, meaning every employee regains a fresh allocation of five paid sick days. The €110 daily ceiling may be adjusted by ministerial order to reflect inflation, though no formal revision had been announced as of the most recent reporting period (Lockton).

Expected employer impacts

Employers who budgeted for the cancelled ten-day expansion should revert to five-day forecasting. Those with occupational sick pay schemes that exceed the statutory minimum may continue offering better terms—Irish law recognises and permits more generous employer-provided schemes (Gov.ie).

What are the new sick pay rules in Ireland?

The core Sick Leave Act 2022 remains the governing legislation, but the phased expansion it envisioned has stalled. What has not changed is the employers’ legal obligation to provide paid sick leave for up to five days per calendar year, calculated at 70 percent of normal daily earnings capped at €110.

Statutory sick pay overview

SSP is mandatory for all employers in the Republic of Ireland, regardless of size or sector. Eligibility kicks in after 13 weeks of continuous service. The calculation excludes overtime and commission—only base wages or regular fixed earnings count toward the 70 percent figure (Lockton).

Illness Benefit integration

Once an employee exhausts their five SSP days, the state Illness Benefit scheme takes over from day six (or day four if some SSP days were used earlier in the same year) (Gov.ie). Illness Benefit carries a three-day waiting period before payments begin, with a maximum weekly rate of €232 (Gov.ie).

Long-term sick leave

Extended illness beyond the SSP window involves the Department of Social Protection directly. Medical certification from a treating practitioner is required to sustain Illness Benefit claims. The scheme can continue for an extended period, subject to ongoing medical review, though the total duration depends on individual circumstances and eligibility assessments.

What is the Illness Benefit rate in Ireland 2026?

Illness Benefit maxes out at €232 per week in 2026, payable by the Department of Social Protection once SSP days are exhausted (Gov.ie). This figure represents the state safety net after statutory sick pay ends.

Weekly payment details

The weekly rate of €232 applies to eligible recipients who meet contribution requirements. This is notably lower than the SSP daily cap of €110—five days of SSP at the maximum rate would yield €550 gross, whereas Illness Benefit spreads across a full week regardless of how many days you would have worked.

Eligibility after sick pay

To qualify for Illness Benefit, employees must have a certain number of paid PRSI contributions, assessed on a sliding scale depending on average weekly earnings and contribution history. The scheme’s three-day waiting period means the first three days of a long-term absence generate no payment— SSP covers those initial days if unused.

Claim process overview

Claims are submitted through mywelfare.ie or directly at a local Intreo centre. A Med 1 form completed by a doctor initiates the process. Processing times vary, but employees should expect a gap between SSP exhaustion and the first Illness Benefit payment due to the three-day waiting window and administrative handling.

How to claim sick pay in Ireland?

The claiming process splits between employer-administered SSP for the first five days and state-administered Illness Benefit for anything beyond that. Each stage has distinct steps and documentation requirements.

Steps for employees

• Notify your employer as early as possible on the day of absence—most require notification before a set time threshold
• Obtain a medical certificate from your GP or treating practitioner, dated from the first day of illness
• Submit the certificate to your employer to activate SSP payment
• If absence extends beyond five days, apply for Illness Benefit via mywelfare.ie using form Med 1
• Keep records of all certificates, employer correspondence, and payment notifications

Employer responsibilities

• Maintain accurate SSP entitlement tracking per employee per calendar year
• Process SSP payments through the regular payroll cycle once a valid certificate is received
• Issue a Form SSP1 to employees when SSP entitlements are exhausted
• Coordinate with the Department of Social Protection where Illness Benefit claims follow SSP exhaustion
• Retain records for at least three years for audit purposes

Returning to work rules

• Employees returning after a certified absence are protected against dismissal on grounds of illness, provided the absence is legitimately certified
• Employers may request a fit-note from a GP confirming readiness to resume duties
• Reasonable adjustments apply where a medical condition constitutes a disability under the Employment Equality Act
• Repeated short-term absences trigger separate employer attendance management processes

Related reading: Ireland Social Welfare Payment Changes 2026 · Carer’s Support Grant Ireland Increase

Ireland’s 2026 sick pay enhancements build directly on the Sick Leave Act 2022, which established uncertified sick leave allowances alongside paid statutory days for certified illness.

Frequently asked questions