Statutory Sick Pay (SSP) in Ireland how much do I need to pay?

The Sick Leave Bill 2022 was approved on 20 July 2021. Employees Statutory Sick Pay (SSP) entitlement started on 1st January 2023, all workers in Ireland, are now entitled to paid SSP leave. Full implementation of the SSP leave is being phased in over 4 years.

How much sick leave do you need to pay employees?

Employees are currently entitled to a maximum of 3 paid sick days per year and will be paid 70% of their normal wage for each paid sick day taken.

This payment will be made by you, their employers, with a maximum daily limit of €110 to be paid per sick day taken.

2024: Sick leave will be increased to 5 days.

2025: Sick leave will increase to 7 days.

2026: Sick leave will be 10 days.

Which employees can claim sick pay?

To qualify for paid sick leave, an employee must:

• Be working for their employer for a minimum of 13 weeks of continuous service.
• Provide a medical certificate from their GP for each day of statutory stick leave.

Annual leave and paid sick leave

Sick leave days cannot be used against an employees’ annual leave, once they meet the Sick Pay scheme requirements.

Also, if an employee is out of work due to long-term illness, they can carry over any annual leave days they’ve missed due to their illness, for up to a maximum of 15 months.

Records you are required to keep?

You must keep a record and be able to supply the WRC and social welfare are record of the following;

• The employees’ period of employment,

• The dates of statutory sick leave in respect of each employee,

• The rate of statutory sick leave payment in relation to each employee.

If an employee does not get sick pay, even though it is in their contract or terms, of employment, employees can make a complaint under the Payment of Wages Act.

Failure to comply with the record-keeping requirement may result in a fine of up to €2,500.

You should update your payroll software to reflect for this new employee entitlement and update the employee handbook and maybe issue new contracts to cover the new sick pay requirements.

Please free to contact us if you need any help with this change or other payroll or accountancy needs.