Updated for tax year 2026Figures verified on 14 September 2026WorkPay Ireland

Statutory Sick Leave in Ireland

Five days, 70% of pay, capped — and what happens after that.

Ireland introduced a statutory right to paid sick leave in 2023. It is a floor, not a full replacement for your wages, and it runs out quickly.

The entitlement

You are entitled to five days of paid sick leave in a year, paid by your employer at 70% of your normal daily pay, capped at €110 a day. The cap bites for anyone earning more than about €157 a day.

The Sick Leave Act allows for the number of days to be increased, and an increase to seven days has been discussed but is not in force. Our calculator uses the five days currently in law and names the source.

The conditions

You need at least 13 continuous weeks of service with the employer before you qualify, and you must be certified by a medical practitioner as unable to work. The certificate is needed from the first day.

It applies to employees generally — including people on probation, trainees, apprentices and agency workers.

After the statutory days

Once your statutory days are used, your options are your employer's own sick pay scheme if it has one, and Illness Benefit from the Department of Social Protection if you meet its PRSI conditions. Illness Benefit has three waiting days and is paid at a flat weekly rate banded by your previous earnings.

Many people find there is a gap: the statutory days end, the waiting days run, and Illness Benefit is worth far less than their wages.

If your employer has its own scheme

Occupational sick pay schemes can be considerably more generous — full pay for a number of weeks is common in larger employers. Your contract decides how such a scheme interacts with the statutory entitlement; it usually absorbs it rather than adding to it.

Common questions

Do the five days have to be consecutive?
No. They can be taken as consecutive or non-consecutive days across the year.
Is statutory sick pay taxed?
Yes. It is pay, so PAYE, USC and PRSI apply as normal.
Does my annual leave build up while I am on sick leave?
Yes, annual leave continues to accrue during certified sick leave.

Official sources

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