The Sick Leave Act 2022 introduced mandatory statutory sick pay (SSP) for employees in Ireland, effective January 1, 2023. Initially granting three days of paid leave, the entitlement increased to five days on January 1, 2024. Employers must pay 70% of an employee’s wage, capped at €110 per day, provided the worker has 13 weeks of continuous service and a medical certificate.

To remain compliant, companies must retain sick leave records for four years. If an existing company scheme is more favorable, it replaces the statutory minimum based on factors like service periods and payment amounts. Future updates were planned to reach ten days by 2026, though current increases are under review to balance business competitiveness and employee well-being.

Sick Leave Act 2022

The provisions of the Sick Leave Act (“the Act”) commenced on 1^st January 2023 and provides that an employee shall be entitled, up to and including three statutory sick leave days in a year. From the 1^st January 2024, that entitlement to sick leave will increase to 5 days in a year.

Reminder of Key Provisions of the Act

The entitlement for payment of sick pay is subject to the employee having worked for their employer for 13 weeks.
A sick leave payment will be paid by employers at a rate of 70% of an employee’s wage. This will be subject to a daily cap of €110.00.
An employee will have to be medically certified as unfit to work to avail of statutory sick pay.
In the event that an employer provides a more favorable sick leave scheme then the Act will not apply. In determining whether an employer’s scheme is more favorable, reference should be made to a number of factors:
the period of service that is required before sick leave is payable;
the number of days that an employee is absent before sick leave is payable;
the period for which sick leave is payable;
the amount of sick pay that is payable;
the reference period of the sick leave scheme.
Employers must keep a record of the statutory sick leave taken by each employee and retain the record for a period of 4 years. Failure to comply with this provision without reasonable cause will constitute an offence under the Act.
The Act also contains provisions where an employer is experiencing severe financial difficulties.