Illness Benefit explained
The State payment that starts where your employer stops.
Illness Benefit is a social insurance payment from the Department of Social Protection for people who cannot work because of illness. It is not means-tested — it depends on your PRSI record, not on your savings.
The rates
The personal rate is banded by your average weekly earnings in the relevant tax year: €254 where those earnings were €300 or more, €198.90 between €220 and €299.99, €163.70 between €150 and €219.99, and €114 below €150.
Increases can be payable for a qualified adult and for qualified children.
Three waiting days
No payment is normally made for the first three days of illness. There are no waiting days if you were getting certain other social welfare payments within three days of becoming ill.
The contribution conditions
You need at least 104 weeks of PRSI paid since you first started work, plus either 39 weeks paid or credited in the relevant tax year with at least 13 paid, or 26 weeks paid in the relevant tax year and 26 in the year before. Only classes A, E, H and P count.
This is the part no calculator can check for you. Your record is held by the Department of Social Protection.
How long it lasts
Up to two years — 624 payment days — if you have at least 260 weeks of paid contributions. Otherwise up to one year, 312 payment days, where you have between 104 and 259 weeks paid.
Tax
Illness Benefit is taxable. USC and PRSI do not apply to it. Revenue normally collects the tax by adjusting your tax credits rather than deducting at source, which is why a return to work can be followed by a smaller-than-expected payslip.