What is Statutory Sick Pay in Ireland and how much is paid?

Since the 1st of January 2023, Ireland introduced a Statutory Sick Pay (SSP) scheme. Since the 1st of January 2024, the Statutory Sick Pay scheme in Ireland provides five days of paid sick leave per calendar year at 70% of normal pay, up to a maximum of €110 a day. An employee must have worked continuously for at least 13 weeks with their employer to qualify.

This blog is part of our series, Celebrating National Payroll Week 2026: The Numbers Every Payroll Team Should Know.

What is Statutory Sick Pay in Ireland?

Ireland offers a fixed number of paid days (which is currently five days) when someone is off sick each year. These five days are paid at 70% of normal pay up to a maximum of €110 a day. This applies to both full-time and part-time workers equally.

SSP is paid by the employer directly to the employee. It is subject to PAYE, PRSI, and USC deductions, so the net amount the employee receives is less than the gross SSP amount. The payment is made through the normal payroll system, either weekly or monthly depending on the employee’s pay frequency.

Who qualifies for Irish Statutory Sick Pay?

To qualify for SSP in Ireland, an employee must have worked continuously for their employer for at least 13 weeks. Part-time workers with as little as one hour per week of work are covered. If an employee has worked fewer than 13 weeks, they do not qualify for SSP but may be entitled to Illness Benefit from the Department of Social Protection if they meet other criteria.

An employee must be certified by a medical practitioner as unable to work. A medical certificate is required from day one of sick leave. The employer cannot legally pay SSP without this certification. Employees cannot simply call in sick and expect payment without medical evidence.

How is Statutory Sick Pay calculated in Ireland?

SSP is calculated on the employee’s normal daily rate. For employees with a fixed daily rate, this is straightforward. SSP is 70% percent of that rate, capped at €110 per day. For part-time workers or those with variable hours, the calculation is based on hours normally worked on the day they are absent.

If a part-time employee works 4 hours each day and their hourly rate is €12, their normal daily rate is €48. SSP is 70% of €48 which is €33.60. The calculation is straightforward but requires accurate record-keeping of hours worked and rates paid.

What happens after 5 days of SSP?

If an employee is off sick for more than 5 days and has sufficient PRSI contributions, they can apply for Illness Benefit from the Department of Social Protection from day 6 onwards. Illness Benefit is a separate payment from the Department of Social Protection, not from the employer. The weekly rate of Illness Benefit is €254 for someone who works full time (as of 2026), though this can increase if the employee has dependents. Check out here for more information on Illness Benefit in Ireland.

The 5-day SSP entitlement is per calendar year. Unused days cannot be carried forward to the next year. If an employee uses 3 days in January and then is sick again in February, they have 2 days left for the remainder of the year. Once the 5 days are exhausted, Illness Benefit kicks in if the employee is still unfit for work.

What if the employee has a company sick pay scheme?

Many Irish employers offer more generous sick pay schemes than the statutory minimum. If an employer has such a scheme, and it is more generous overall, the employee is paid under the company scheme instead of receiving SSP. The company scheme cannot be less generous than SSP in any way. If it is, the employee must receive at least SSP.

Some employers offer paid sick days in addition to SSP. Others offer full pay instead of 70%. Any such arrangement must be documented clearly in the employment contract or staff handbook to prevent disputes.

Why accurate SSP tracking matters in Ireland

Tracking the 5-day SSP entitlement is critical. If an employer forgets to reset the counter on the 1st of January, they could underpay or overpay employees. Employers must also ensure medical certificates are obtained and retained.

Why BrightPay automates SSP in Ireland

BrightPay includes features to track SSP days and process Statutory Sick Pay calculations, helping with accurate rate application and daily caps for part-time workers. Compare BrightPay plans for small business payroll in Ireland to see how the software handles statutory sick leave.

Ready to automate Irish SSP? Book a BrightPay demo today.

This content may have been developed with the assistance of AI tools. Content is reviewed by a member of the Bright team before publication. Guidance on legislation can be obtained from your industry body.