Sick Leave

The Sick Leave Act came into effect on 1 January 2023.


What does the Sick Leave Act 2022 provide for?

The Sick Leave Act, 2022 provides for a statutory sick pay scheme for all employees.


How many days paid sick leave are provided for?

For 2024, the entitlement is 5 days paid sick leave.


It is proposed to increase the entitlement to


7 days for 2025 and


10 days for 2026.


These increases will be provided for by Ministerial Regulations in due course.


What is the Rate of Payment Payable to an Employee?

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.


Further details regarding the prescribed daily rate of payment can be found in The Sick Leave Act 2022 (Prescribed Daily Rate of Payment) Regulations 2022.


Who Qualifies for Statutory Sick Leave and what Conditions Apply?

Employees must havecompleted 13 weeks’ continuous service with the employer before availing of statutory sick leave. The employee must provide their employer with a medical certificate from a registered medical practitioner and the certificate must state that the employee named is unfit to work due to their illness or injury.


The entitlement is triggered by the employee’s first statutory sick leave day. The leave must be in relation to a day or days when an employee would ordinarily work but is incapable of doing so due to illness or injury. The leave can be taken on consecutive or non-consecutive days.


Are there any Circumstances where Statutory Sick Leave does not Apply?

Yes, but such instances are limited; as follows:


An employment contract may provide for more favourable sick leave provisions.

Where an employer provides employees with a sick leave scheme the benefits of which are more favourable.

An employer whose business is experiencing severe financial difficulties may apply to the Labour Court for an exemption to pay sick leave. If an exemption is granted, it will be for a minimum of three months and up to one year.