Sick Pay Ireland 2026: Statutory Sick Leave, Certification & Illness Benefit

Statutory sick leave gives eligible employees employer-paid leave when they are medically unfit for work. In 2026 the legal entitlement is still five days per calendar year. Those days may be consecutive or separate, but unused statutory days expire at the end of the year.

This is the statutory floor. A contract or occupational scheme may provide more days, a higher percentage or self-certified absence.

Employees can qualify whether they are full-time, part-time, on probation, in training or serving an apprenticeship, provided the employment relationship and 13-week service condition are met. A part-time employee receives the same maximum number of statutory days, but only for days they were due to work.

• Ordinary workday: a Monday-to-Friday employee who is sick over a weekend normally uses statutory leave only for scheduled workdays.
• Multiple employers: eligibility is considered separately for each employment.
• New employee: an absence before 13 weeks’ service is not covered by the statutory scheme, although a better employer policy may apply.
• Probation: statutory sick leave applies, but an employer may suspend probation for the absence where the legal conditions are met.

The statutory amount is the lower of 70% of the employee’s usual daily earnings and €110. The cap matters once usual daily earnings exceed approximately €157.14.

For variable pay, the statutory regulations determine “daily earnings” by reference to the employee’s normal pattern and relevant average. Payroll should show how the figure was reached. The payment is employment income and is subject to normal payroll treatment.

To use the statutory entitlement, the employee must provide a certificate signed by a registered medical practitioner stating that they are unable to work. The statutory scheme does not make the employer responsible for the cost of obtaining the certificate.

Certification and workplace notification are different. Follow the employer’s reasonable absence-reporting process—such as notifying a manager before a shift—and submit the certificate promptly. Keep a copy and retain any email or portal confirmation. An occupational scheme may allow self-certification for short absences, but that does not replace the statutory certification rule where statutory leave is being claimed.

An employer does not have to operate two overlapping schemes. A company scheme can satisfy the statutory duty if, viewed as a whole, it is more favourable. Relevant features include the number of paid days, service conditions, payment level, waiting days, certification rules and whether the scheme covers the same employees.

Read the contract or policy before assuming the first five absences will be labelled “statutory.” Ask payroll which scheme was applied, how many days remain and whether the payment affects a longer occupational allowance. An employer facing severe financial difficulty may seek a temporary Labour Court exemption from the statutory duty; the employer cannot simply declare itself exempt.

Illness Benefit is a social-insurance payment, not extra employer sick pay. Eligibility depends on PRSI contributions and the Department’s claim requirements. The sequence changes according to how many statutory or occupational paid sick days remain.

These examples assume the claim is otherwise valid. Apply within the Department’s deadline—normally within six weeks of becoming ill—and do not assume that a medical certificate sent to the employer automatically starts a social-welfare claim.

Employers must keep statutory sick-leave records for four years. Employees should retain rosters, payslips, certificates and written absence notifications. The Act protects employees from penalisation for exercising the entitlement.

1. Check how many statutory or occupational days have already been recorded in the calendar year.
2. Ask payroll in writing for the daily-earnings calculation and the policy applied.
3. Raise an error through payroll, HR or the grievance procedure.
4. If unresolved, check the Workplace Relations Commission complaint route and current time limit. Compensation for a statutory sick-leave breach can be up to four weeks’ remuneration.

This guide explains the general rule; medical eligibility, PRSI entitlement and an individual employment dispute require their own evidence.