There’s a question that comes up whenever someone feels a cold coming on in Ireland: how much will I actually get paid if I have to stay home? The answer, under the statutory sick pay scheme that took effect in 2023, is 70% of your usual daily earnings — up to €110 a day for up to 5 days each year, as per the official guidelines from the Department of Social Protection (official government guidance).

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SSP rate per day: 70% of daily earnings up to €110 ·
Annual entitlement: 5 days per calendar year ·
Effective since: 1 January 2024 (increased from 3 days in 2023) ·
Certification required: Yes, from day 4 onwards ·
Normal daily earnings cap: €110 per day

Quick snapshot

1Confirmed facts
2What’s unclear
  • Whether future governments will increase the number of days or the cap beyond 2026 (Purple Tree)
  • Exact interaction with employer contractual sick pay varies by employer (Purple Tree)
  • Future of the 10-day expansion plan remains under review (Purple Tree)
3Timeline signal
  • SSP introduced 1 January 2023 with 3 days (Department of Social Protection)
  • Increased to 5 days on 1 January 2024 (Department of Social Protection)
  • No further changes confirmed for 2025–2026 (Department of Social Protection)
4What’s next
  • Stay at 5 days unless new legislation passes (Department of Social Protection)
  • Illness Benefit can kick in after SSP days exhausted (Department of Social Protection)
  • Employees should document sick leave and medical certs (Department of Social Protection)

Six key facts about the current SSP scheme, one pattern: the rules are straightforward but the interaction with other benefits creates nuance.

The table below shows the core numbers at a glance.

Label Value
SSP Rate 70% of normal daily earnings
Maximum daily payment €110
Number of days per year 5
Applies since 1 January 2024 (3 days from 2023)
Medical certificate required after 3 consecutive days off sick
Taxable? Yes (income tax, PRSI, USC)

The pattern: these six parameters define the entire statutory framework, yet most confusion arises from how they interact with employer-specific policies.

What is statutory sick pay in Ireland in 2026?

Statutory sick pay (SSP) is the legal minimum an employer in Ireland must pay an employee when they are off work due to illness. Introduced in 2023 and expanded in 2024, it is now set at 70% of normal daily earnings, capped at €110 per day, for up to 5 days per calendar year — as confirmed by the Department of Social Protection (DSP).

Who qualifies for SSP?

  • You must be an employee, not self-employed (Purple Tree (payroll guidance)).
  • You must have at least 13 weeks of continuous service with your employer (DSP).
  • Part‑time workers are included — SSP is calculated proportionally based on hours worked.

How many days of SSP are you entitled to?

Five days per calendar year (1 January to 31 December). This applies for 2026 — the planned expansion to 10 days has been paused, as noted by payroll software provider Purple Tree.

What is the difference between SSP and Illness Benefit?

  • SSP is paid by your employer on days you are off with a medical certificate.
  • Illness Benefit is a social welfare payment from the State. You cannot receive both for the same days (DSP). Once SSP days are used up, Illness Benefit may start from day 6.
The catch

An employee who uses all 5 SSP days early in the year must rely on Illness Benefit for later illness — but Illness Benefit has its own qualifying rules and a lower rate.

The implication: SSP is a short-term floor, not a comprehensive safety net; longer absences shift the burden to the State system.

What are the new sick pay rules in Ireland?

SSP was a brand‑new right for Irish workers in 2023. The key changes:

How did SSP change from 2023 to 2024?

  • 2023: 3 days per year, rate 70% up to €110/day.
  • 2024 onward: 5 days per year, same rate and cap (DSP).

Are there any new rules for 2026?

No legislative change for 2026 — the 5‑day entitlement stands. Some secondary sources, such as LeaveBalance (leave compliance software), still describe a phased scheme that would have reached 10 days in 2026, but the official government page states 5 days.

What sick leave rights existed before SSP?

There was no statutory minimum — employers set their own policies. SSP closed that gap, establishing a floor for all employees.

The pattern: Ireland’s SSP is still in its early years, and the pause on expansion means the 5‑day limit is likely to remain for at least another year.

How to calculate sick pay

Calculating SSP involves three numbers: your normal daily earnings, 70%, and the €110 cap.

How is normal daily earnings calculated?

For a fixed‑hour employee: divide weekly pay by the number of days normally worked per week. For variable hours, average earnings over the 13 weeks before the illness are used (Purple Tree guidance).

What is the maximum daily SSP?

€110 per day. Even if 70% of your daily earnings would be higher, the cap applies.

Example: calculate SSP for a weekly‑paid employee

  • Weekly earnings: €700
  • Days worked per week: 5
  • Normal daily earnings: €700 ÷ 5 = €140
  • 70% of €140 = €98
  • Cap check: €98 < €110 → SSP = €98 per day
  • For 5 days: €98 × 5 = €490 total SSP for the year

If the same employee earned €900 per week, daily earnings = €180, 70% = €126, but capped at €110 → SSP = €110 per day, total €550 for 5 days.

Bottom line: An employee’s SSP is the lower of 70% of daily earnings and €110; a worker earning €700 weekly receives €490 total, while a €900 earner is capped at €550.

The catch: high earners lose proportionally more because of the cap, while lower earners get a closer-to-full replacement rate.

Do I get full pay if I’m off sick?

No — SSP covers only 70% of your daily earnings, not your full salary. However, many employers offer more.

Can my employer top up SSP to full pay?

Yes. Many companies provide contractual sick pay that tops up SSP to 100% for a period. The Thesaurus Software (payroll compliance) guide notes that employers must pay at least the statutory minimum but can choose to pay more.

What if my employer offers contractual sick pay?

If your contract gives you, say, 10 days at full pay, that supersedes SSP. You receive the contractual rate, not the lower statutory rate.

Is SSP taxable?

Yes. SSP is counted as income and subject to PAYE, PRSI, and USC (Purple Tree).

The trade‑off: SSP protects workers from total income loss during short‑term illness, but without top‑up, a week off could mean a 30% pay cut.

How to claim sick pay Ireland

Claiming SSP involves notifying your employer and providing medical certification. Here are the steps.

What medical certificate is needed?

A certificate from a registered medical practitioner is required if you are off for 3 consecutive days or more. The certificate must be given to your employer.

When should I notify my employer?

As soon as reasonably possible — most employers expect a phone call or email on day 1. Delaying may delay payment.

What if my employer refuses to pay?

Contact the Workplace Relations Commission (WRC – statutory body), which enforces employment rights in Ireland. The WRC has stated that employees are entitled to SSP for certified leave only.

  1. Notify employer immediately when you fall ill.
  2. Obtain a medical certificate if off more than 3 days.
  3. Employer calculates SSP and includes it in next pay.
  4. If employer refuses, file a complaint with the WRC.
Why this matters

Without a medical certificate, an employee has no right to SSP – the employer can treat the absence as unpaid or use contractual leave. A quick visit to your GP can secure 5 days of protected pay.

The implication: the claiming process is simple, but the medical certificate is the single non-negotiable trigger for payment.

Timeline of statutory sick pay in Ireland

  • 1 January 2023 – SSP introduced: 3 days per year at 70% of daily earnings, capped at €110/day (DSP).
  • 1 January 2024 – Entitlement increased to 5 days per year; rate and cap unchanged.
  • 2025–2026 – No further legislative changes; SSP remains at 5 days, 70% up to €110/day.

The pattern: after an initial expansion, the scheme has stalled at 5 days, leaving Ireland behind the EU average for sick leave entitlement.

What we know and what remains unclear

Confirmed facts

  • SSP rate is 70% of normal daily earnings, maximum €110 per day (DSP).
  • Entitlement is 5 days per calendar year (DSP).
  • Medical certificate required from day 4 of absence (Purple Tree).
  • SSP is paid by employer and is taxable (Purple Tree).

What’s unclear

  • Whether future governments will increase the number of days or the cap beyond 2026.
  • Exact interaction with employer contractual sick pay in all cases (varies by employer).
  • When or if the previously planned 10‑day expansion will be enacted.
  • How SSP interacts with multiple jobs (if an employee has two part‑time roles).

What the experts say

“You have a right to 5 days’ sick pay a year … This is called statutory sick pay.”

Citizens Information (official Irish public service)

“Employees are entitled to a rate of 70% of their usual daily earnings up to a maximum of €110 a day for certified leave only.”

Workplace Relations Commission (statutory enforcement body)

Statutory sick pay gives Irish workers a clear baseline, but it covers only a fraction of a typical week’s wages. For employees, the practical decision is simple: if you’re off sick with a medical certificate, your employer owes you 70% of your daily earnings up to €110 for up to 5 days — but if your contract offers better terms, those take precedence. Employers who fail to pay can be reported to the WRC, which has already established enforcement precedents.

Additional sources

lewissilkin.com, sicknote.com

For a detailed breakdown of eligibility and claiming procedures, see Irelands statutory sick pay rules explained in full.

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Frequently asked questions

Is SSP paid for part‑time workers?

Yes. Employees working part‑time who meet the 13‑week service rule are entitled to SSP, calculated proportionally based on their normal daily earnings.

Does SSP apply to self‑employed people?

No. SSP applies only to employees. Self‑employed individuals may qualify for Illness Benefit if they meet PRSI contribution conditions.

What happens if my employer refuses to pay SSP?

Contact the Workplace Relations Commission (WRC). The WRC can investigate and order payment. In some cases, the employee may also be entitled to compensation for breach of employment law.

Can I get SSP for multiple jobs?

Yes, you can claim SSP from each employer for certified absence, up to 5 days per employer per year. However, you cannot claim SSP and Illness Benefit for the same day.

How is SSP taxed?

SSP is treated as ordinary income. Your employer deducts PAYE, PRSI, and USC through the normal payroll system.

Does SSP affect other social welfare payments?

SSP does not affect entitlement to most social welfare payments, but you cannot receive both SSP and Illness Benefit for the same period.

What is the difference between SSP and Illness Benefit?

SSP is employer‑paid, Illness Benefit is a State payment. SSP is calculated on your actual daily earnings; Illness Benefit pays a standard weekly rate (currently €225 in 2025) if you have enough PRSI contributions. Once your 5 SSP days are used, Illness Benefit may apply from day 6.