In this week’s Blog Nuala McGowan, ACA, CPA, AIA and founder of McGowan Accountancy Services explains the workings of the Statutory Sick Leave Scheme.

Ireland’s statutory sick leave scheme (often called Statutory Sick Pay, or SSP) is the legal minimum level of paid sick leave that employers must provide under the Sick Leave Act 2022.

 Core features of the scheme

1. Who is entitled

You qualify if you:

  • Are an employee (full-time, part-time, agency, etc.)

  • Have at least 13 weeks’ continuous service with your employer

  • Are medically certified (usually by a GP) as unfit to work

2. How many sick days you get

  • Currently: 5 days per year (legal minimum)

  • These days:

    • Reset each calendar year

    • Cannot be carried over

Originally, the plan was to increase this gradually (to 7 days in 2025 and 10 in 2026), but the government paused those increases, so the entitlement remains at 5 days for now

3. How much you’re paid

  • 70% of your normal daily earnings

  • Capped at €110 per day

  • Paid directly by your employer

4. How it works in practice

  • Applies from day one of illness (no unpaid waiting days under SSP itself)

  • Covers certified sick leave only

  • Can be taken as:

    • Consecutive days, or

    • Separate days across the year

5. What happens after your SSP days run out

If you’re sick for longer than your statutory days:

  • You may qualify for Illness Benefit (a state payment) from the Department of Social Protection

  • Typically starts after a short waiting period (often from day 4 of illness, depending on circumstances)

6. Interaction with company sick pay schemes

  • If your employer already offers a more generous sick pay scheme, that takes precedence

  • They must provide at least the statutory minimum, but can offer more

 Why the scheme exists

Before 2023, Ireland had no universal statutory paid sick leave, which made it an outlier in the EU. The scheme was introduced to:

  • Provide a basic income safety net for workers

  • Reduce pressure on employees to work while ill

  • Standardise minimum entitlements across all sectors

 Key takeaway

  • You’re entitled to 5 paid sick days per year, paid at 70% of wages (up to €110/day)

  • You must meet service and medical certification requirements

  • Longer illnesses may be covered by state Illness Benefit afterward

  • Planned increases to 7–10 days have been put on hold (for now)

For more information contact Nuala McGowan on (090) 66 25818 or email nuala@mcgowanaccountancy.com