Statutory Sick Leave Ireland, Sick Leave Act 2022: Employer Obligations for 2026

Statutory sick leave Ireland has been a steadily rising entitlement under the Sick Leave Act 2022. The entitlement is set in annual regulations made by the Minister, and the Act provides for a planned increase towards 10 paid sick days per year. For HR directors, payroll managers and in-house counsel, this is not a theoretical change, it requires updated payroll calculations, revised certification practices and refreshed absence-management policies before each pay run. This guide sets out what employers must do, how to calculate statutory sick pay, how to handle medical certification lawfully, and how to avoid enforcement risk through the Workplace Relations Commission.

Every legal position below is grounded in the governing statute and the guidance issued by the relevant Irish authorities. Because the number of paid days for any given year is fixed by regulation, employers should always confirm the current figure against official gov. ie guidance before configuring payroll.

Executive summary, what employers must know

The headline position is straightforward: the statutory entitlement to paid sick leave is being increased on a phased basis under the Sick Leave Act 2022, with the number of paid days for each year set by ministerial regulation. The Act provides for the entitlement to rise towards 10 days per year, but employers should verify the figure in force for the current year against the gov.ie statutory sick leave guidance rather than assuming an automatic increase, because the scheduled rise to 10 days has been subject to Government review. Employers are legally required to pay eligible employees for these statutory sick days.

In practical terms, this means three immediate actions for employers: confirm the current statutory number of paid days and update payroll systems accordingly, review and revise sick-leave and certification policies, and ensure record-keeping meets the statutory requirements.

Statutory sick leave Ireland operates as a floor, not a ceiling, more generous contractual schemes remain valid, but no employer may provide less than the statutory minimum. The entitlement is paid at a prescribed rate subject to a daily cap, and employees must meet eligibility and certification requirements. Enforcement sits with the Workplace Relations Commission (WRC), which can award arrears and compensation where an employer fails to comply.

What the Sick Leave Act 2022 requires, legal framework and timeline

The Sick Leave Act 2022 established, for the first time in Ireland, a statutory right to employer-paid sick leave. Before this legislation, there was no general legal obligation on private-sector employers to pay staff who were absent due to illness; entitlement depended entirely on the contract of employment or discretionary company policy. The Act introduced a mandatory baseline that applies across employment sectors, phased in over several years to allow businesses time to adjust, as described in the official scheme pages.

Under the Act, statutory sick pay is payable by the employer. It is distinct from Illness Benefit paid by the Department of Social Protection, and the two operate at different stages, statutory sick pay covers the initial paid period, after which an eligible employee may apply for state Illness Benefit. The statutory entitlement interacts with existing contractual sick-pay arrangements: where a contract already provides a sick-pay scheme that is, as a whole, more favourable than the statutory minimum, the contractual scheme applies. The statutory scheme does not stack on top of a more generous contractual one.

Key statutory definitions (employee, employer, relevant period)

The Sick Leave Act 2022 uses terms that matter for compliance. An employee is a person employed under a contract of employment, which includes a wide range of working arrangements. An employer is the person liable to pay wages to that employee. The entitlement is measured over a defined leave year, and the statutory daily rate is calculated by reference to the employee’s ordinary earnings, subject to a prescribed percentage and a daily monetary cap. Employers should read the operative sections of the statute directly, because the definitions determine who qualifies and how the rate is calculated. The full text is available on the Irish Statute Book.

Timeline of entitlement

The phased increase was built into the legislation so that employers could plan for the rising cost. The progression ran from three days in 2023 to five in 2024 and seven in 2025, with the Act providing for a further increase towards 10 days. The precise figure for each year is set by ministerial regulation and has been subject to Government review, so the increase to 10 days is not automatic. Each step takes effect from the start of the relevant year. Payroll teams should confirm that any sick-leave balances carried in their systems reflect the current statutory figure rather than a prior-year value, and should check the latest position published on gov.ie.

Statutory sick leave Ireland therefore requires ongoing attention: employers must track the figure in force for the current leave year and ensure that policy and payroll configuration are aligned with it.

Who is eligible, scope and exclusions

Eligibility under the Sick Leave Act 2022 is not automatic on day one of employment. To qualify for statutory sick pay, an employee must have completed a minimum period of continuous service with the employer, and must be certified as unable to work by a registered medical practitioner. These two conditions, service and certification, are the gatekeepers to the entitlement. The gov.ie guidance sets out the eligibility criteria that employers should apply consistently to avoid discrimination claims.

The statutory scheme is broad in its scope. It is not confined to full-time permanent staff; part-time and other working patterns fall within the definition of employee, provided the service and certification conditions are met. Employers should not assume that atypical workers are excluded simply because their hours or contracts differ from the standard model.

Fixed-term and casual workers

Fixed-term and casual employees can qualify for statutory sick leave Ireland where they meet the continuous-service threshold. The key question is whether the service requirement is satisfied, not the label attached to the contract. For agency workers, employers should identify who is the liable employer for the purposes of the Act and ensure that responsibility for statutory sick pay is clearly allocated in the supply arrangement. Treating casual or fixed-term staff as automatically outside the scheme is a common error that creates enforcement exposure.

New hires and probationary periods

New employees who have not yet completed the required period of continuous service are not entitled to statutory sick pay until that threshold is reached. Probationary status does not, in itself, defeat eligibility, once the service condition is satisfied and a valid medical certificate is provided, the employee qualifies regardless of probation. Employers should ensure line managers understand this, because refusing statutory sick pay to a qualifying probationer on the basis of probation alone would breach the Act.

Employer obligations for statutory sick leave Ireland

Employers must provide the statutory number of paid sick days per leave year to each eligible employee. The core obligations are to pay the correct statutory rate, to pay it at the right time, and to keep accurate records. Failure on any of these fronts can result in a complaint to the WRC and an award of arrears or compensation, as set out in the WRC sick leave guidance.

Statutory sick pay is calculated as a prescribed percentage of the employee’s normal daily earnings, subject to a daily monetary cap set in regulations. The percentage and the cap are the two variables payroll must apply correctly. Below the cap, the employee receives the prescribed percentage of their ordinary pay; where that percentage would exceed the cap, the cap applies.

Payment timing and payslip treatment

Statutory sick pay should be paid in the normal pay cycle in which the sick day falls, in the same way as ordinary wages. It must appear clearly and separately on the payslip so that both the employee and any inspector can see that the statutory obligation has been met. Labelling the payment distinctly, for example, as “Statutory Sick Pay”, supports transparency and makes record-keeping straightforward. Burying the payment within gross pay without identification undermines the employer’s ability to demonstrate compliance.

Offsetting contractual schemes versus the statutory minimum

Where an employer already operates a contractual or occupational sick-pay scheme that is more favourable than the statutory entitlement, the employer does not pay both. The statutory scheme sets a minimum; a more generous contractual scheme satisfies and exceeds it. The practical compliance point is to be able to show that the scheme actually provided is, taken as a whole, at least as favourable as the statutory entitlement. Employers should document how their contractual scheme maps against the statutory floor, so that the comparison is defensible if challenged.

Record-keeping requirements

The Act imposes record-keeping obligations on employers. Employers must retain records showing, for each employee, the statutory sick leave taken and the statutory sick pay provided. These records must be kept for the period prescribed by the legislation. An employer who fails to maintain adequate records may face enforcement action and will be at a significant disadvantage if required to defend a complaint, because the burden of demonstrating compliance effectively falls on the employer. Records should capture the dates of sick leave, the amounts paid, and confirmation that medical certification was provided where required.

Worked payroll example, calculating statutory sick pay

The following worked example illustrates the method. The figures are illustrative; employers must apply the current statutory percentage and daily cap in force for the relevant year.

The critical compliance step is the cap check. Payroll must compare the calculated percentage amount against the daily cap and pay the lower of the two. For higher earners, the cap will frequently bite, so the daily statutory amount is not simply the full percentage of their salary. Configuring the payroll system to perform this comparison automatically removes a frequent source of underpayment. Confirm the current percentage and cap on gov.ie before running payroll.

Medical certification and proof of illness, what employers can require

The Sick Leave Act 2022 ties statutory sick pay to medical certification: an employee must be certified by a registered medical practitioner as unable to attend work. This gives employers a clear statutory basis for requiring a certificate as a condition of statutory sick pay. However, the certification policy must be applied consistently and lawfully, with particular attention to how sensitive health data is handled under data-protection law.

When to require a medical certificate

Under the Act, statutory sick pay applies to certified absence, so a certificate is generally required from the first statutory sick day. Employers may, as a matter of wider absence policy, permit a short period of self-certification before a certificate is required for contractual purposes, but statutory sick pay itself is tied to certification. Whichever threshold is chosen, it must be stated clearly in policy and applied uniformly to all staff to avoid discrimination and inconsistency claims.

Fit notes, GP certificates and acceptable documentation

Acceptable documentation is a certificate from a registered medical practitioner confirming that the employee is unfit to work. Employers should ensure that certificates come from practitioners registered with the relevant professional body and should set out in policy what a valid certificate must contain, typically the date, the certifying practitioner’s details, and the expected duration of absence. Guidance on the professional standards governing medical certification is available from the Medical Council.

Handling sensitive health data, a GDPR checklist

Information about an employee’s health is special category personal data under data-protection law, and processing it carries heightened obligations. Employers must handle medical certificates and related records in line with guidance from the Data Protection Commission. Practical steps include:

• Collect only what you need. Do not require detailed diagnosis information where confirmation of unfitness to work suffices.
• Restrict access. Limit access to medical certificates to those with a genuine need, such as HR and payroll.
• Store securely. Keep health data separate from general personnel files and secure it appropriately.
• Retain proportionately. Keep records only for as long as necessary to meet statutory and legitimate business requirements.
• Be transparent. Explain in your privacy notice how medical information is used in the context of sick leave.

Sample clause, adapt to your organisation: “Where you are absent due to illness, you must notify your manager before your normal start time on the first day of absence. For absences certified under the statutory sick leave scheme, you must provide a medical certificate from a registered medical practitioner. Medical information will be processed confidentially and only for the purpose of administering sick leave and related entitlements.”

Payroll, tax and PRSI treatment of statutory sick pay Ireland

Statutory sick pay is treated as earnings for payroll purposes and is processed through the PAYE system in the normal way. This means it is subject to the usual deductions, and employers must report it to Revenue as part of their routine PAYE reporting. Employers should confirm the current treatment against the guidance published by the Revenue Commissioners and configure their payroll accordingly.

How to reflect sick pay on payslips

As noted above, statutory sick pay should appear as a distinct line on the payslip. For PAYE processing, it is included in gross pay for the pay period and taxed accordingly. Presenting it separately serves two purposes: it meets the transparency expected under the scheme, and it creates a clear audit trail for both Revenue reporting and any WRC inquiry.

Employer PAYE/PRSI liability and reporting

Because statutory sick pay runs through PAYE, the employer’s normal liability for income tax, PRSI and other statutory deductions applies in the usual manner. Employers who outsource payroll must ensure their provider has been instructed to apply the correct statutory sick pay rate and cap and to report the payment correctly. Agency and outsourced payroll arrangements do not shift the underlying legal obligation away from the liable employer, so oversight remains essential. The current PAYE and PRSI position should be verified against Revenue guidance before each tax year.

Model policy clauses and employer checklist for statutory sick leave Ireland

A clear written policy is the single most effective compliance tool. It sets employee expectations, standardises line-manager decisions, and provides the documentary basis for defending any complaint. The clauses below are starting points to be tailored to your organisation and reviewed by your legal adviser.

Sample policy clause, entitlement and pay

Sample clause, adapt to your organisation: “Eligible employees are entitled to statutory sick leave per leave year in accordance with the Sick Leave Act 2022, up to the number of paid days prescribed by regulation for the relevant year. Statutory sick pay is paid at the prescribed statutory rate, subject to the statutory daily cap, for each qualifying day of certified absence. Where the Company operates a contractual sick-pay scheme that is more favourable overall, that scheme applies in place of the statutory minimum.”

Sample policy clause, certification and return-to-work

Sample clause, adapt to your organisation: “To qualify for statutory sick pay, you must provide a medical certificate from a registered medical practitioner covering the period of absence. On returning to work, you may be asked to complete a return-to-work discussion with your manager. The Company reserves the right to request further medical information where appropriate and will process any such information in accordance with its data-protection obligations.”

Certification options comparison

Disputes, enforcement and remedies

Where an employee believes their statutory sick leave rights have been breached, for example, non-payment or underpayment, they can bring a complaint to the Workplace Relations Commission. The WRC adjudicates such complaints and can direct the employer to pay arrears and compensation. The complaint route and the enforcement approach are described in the WRC sick leave guidance.

Common triggers for disputes

The most frequent triggers are miscalculation of the statutory rate, failure to apply or incorrectly applying the daily cap, treating eligible atypical workers as excluded, refusing payment to probationers who in fact meet the service threshold, and inadequate record-keeping that leaves the employer unable to show what was paid. Each of these is avoidable with correct payroll configuration and a clear, consistently applied policy.

How to prepare for a WRC investigation

If a complaint or inspection arises, the employer’s ability to produce clear records is decisive. Prepare by assembling the relevant sick-leave records, payslips showing the statutory payments, the written sick-leave policy, and the medical certificates relied upon. Being able to demonstrate consistent application of the policy and correct calculation of pay will usually resolve the matter quickly. The absence of records, by contrast, is itself a compliance failure and makes a successful defence far harder.

Next steps: 10-step implementation checklist for HR and payroll

Use this checklist to confirm readiness before your next payroll cycle. Assign a responsible owner to each item.

1. Confirm the entitlement figure (HR/Payroll). Verify the current statutory number of paid days on gov.ie and ensure systems reflect it.
2. Verify the rate and cap (Payroll). Configure the prescribed statutory percentage and daily cap, including the lower-of comparison.
3. Update the sick-leave policy (HR/Legal). Revise entitlement, notification, certification and return-to-work clauses.
4. Set the certification threshold (HR). Decide and document when a medical certificate is required, bearing in mind statutory sick pay requires certification.
5. Configure payslip presentation (Payroll). Show statutory sick pay as a separate, clearly labelled line.
6. Review contractual schemes (HR/Legal). Map any contractual sick pay against the statutory floor and document the comparison.
7. Establish record-keeping (HR/Payroll). Ensure records of leave taken and pay provided are retained for the statutory period.
8. Apply data-protection safeguards (HR/DPO). Secure medical data and update privacy notices in line with DPC guidance.
9. Train line managers (HR). Brief managers on eligibility, probation, atypical workers and consistent application.
10. Communicate to staff (HR/Internal Comms). Issue updated policy and notification requirements to all employees.

Conclusion

Statutory sick leave Ireland is an entitlement that has risen on a phased basis under the Sick Leave Act 2022, and compliance is a matter of confirming that policy, payroll and record-keeping are aligned with the figure currently in force. The employer’s obligations are clear: pay the correct statutory rate subject to the daily cap, apply eligibility consistently including to atypical workers and qualifying probationers, require certification lawfully, handle health data in line with data-protection obligations, and retain accurate records. Employers who update their policies, configure payroll correctly and train line managers will meet their obligations under the Sick Leave Act 2022 and significantly reduce the risk of a WRC complaint.

Use the 10-step checklist and model clauses above as the basis for your implementation, and verify every rate, threshold and the number of paid days against the current statutory and official guidance before your next pay run.

Sources

1. Sick Leave Act 2022 (Irish Statute Book)
2. Gov.ie, Statutory Sick Leave
3. Workplace Relations Commission, Sick Leave Guidance
4. Revenue Commissioners, PAYE and Sick Pay Guidance
5. Medical Council (Ireland)
6. Data Protection Commission (Ireland)
7. Law Society of Ireland