Statutory Sick Pay Ireland 2026

What is Statutory Sick Pay? What Irish employers owe.

Irish employees are entitled to statutory sick pay (SSP) for up to 5 days per calendar year. Employers must pay 70% of the employee's normal daily pay for each qualifying sick day, subject to a maximum daily rate of €110. SSP kicks in from the first day of illness — there is no waiting period.

SSP applies once an employee has been with you for a minimum of 13 weeks. After that, entitlement to 5 days per year is a legal right — it cannot be contracted out of, and failure to pay it correctly gives the employee the right to bring a WRC claim.

What Irish employers are required to do

Pay SSP from the first day of qualifying illness — no waiting period applies
Calculate SSP at 70% of normal daily pay, up to a maximum of €110 per day
Track SSP entitlement days across the full calendar year per employee
Require medical certification where required under SSP rules and your own sick leave policy
Report SSP through payroll in real time. It must appear on the employee's payslip
Maintain records of all sick leave taken and SSP paid for each employee

Where most employers are not yet up to speed

These are the errors CBCR finds most often when reviewing payroll for new clients:

Calculating SSP on base salary only. It must be calculated on normal daily pay, which includes regular earnings such as overtime, commission and regular bonuses
Not tracking cumulative sick days across the year — employees only get 5 days, and the entitlement resets on 1 January
Applying a waiting period — there is none. SSP applies from day one of illness
Confusing SSP with company sick pay schemes — SSP is the legal minimum; employers can pay more but not less
Not processing SSP correctly through payroll. It must appear on the payslip and be included in the PSR
Not following correct certification requirements under SSP rules

How CBCR handles it

CBCR tracks SSP entitlement for every employee as part of standard payroll processing. We calculate the correct daily rate on gross pay (not base salary), apply the €110 daily cap, track cumulative sick days across the year, and report SSP correctly through every PSR submission. We flag when an employee is approaching their annual entitlement limit so you're never caught out.

Not sure if you're compliant?

Book a free Payroll Health Check — 30 minutes, no obligation. We review this and every other compliance area — and tell you exactly where you stand. No obligation.

Frequently asked questions

The maximum rate is €110 per day. SSP is calculated at 70% of the employee's normal daily pay — if 70% of their daily rate exceeds €110, the payment is capped at €110. If it's below €110, you pay 70% of the actual daily rate.

Normal daily pay for SSP purposes is based on the employee's contractual pay. Revenue guidance should be consulted for the precise calculation basis applicable to your employees' pay structure.

Yes. Unlike some other countries, Ireland's SSP scheme has no waiting period. SSP applies from the first day of qualifying illness, provided the employee has been employed for at least 13 weeks.

Medical certification requirements under SSP should be applied in line with the legislation and your own sick leave policy. For guidance on specific certification rules, refer to Revenue's SSP guidance or the Workplace Relations Commission.

An employee can bring a complaint to the Workplace Relations Commission (WRC). If upheld, the WRC can order payment of the outstanding SSP amount and may impose additional awards. Employers should also note that non-payment of SSP can create significant reputational risk.

Official Revenue & Government resources

Book your free Payroll Health Check ← Back to Payroll Services