Statutory Sick Pay Overview

The Sick Leave Act 2022 commenced on 1 January 2023. The Act provides for an entitlement to statutory sick leave for an employee who would have ordinarily worked but was incapable of doing so due to illness or injury. The entitlement started as three statutory sick leave days in 2023. This entitlement increased to 5 days per calendar year on 1 January 2024.

At the time of its introduction Government indicated that statutory sick leave could increase further as follows:

• 7 days per calendar year in 2025
• 10 days per calendar year in 2026

However, having commissioned research by the Irish Government Economic and Evaluation Service and the Department of Enterprise, Tourism and Employment on sick leave in Ireland found that firms in the retail, accommodation and food services sectors are likely to be more affected should the statutory sick leave entitlement increase from 5 days to 7 days. On Tuesday 8 April 2025, Minister for Enterprise, Tourism and Employment, Peter Burke confirmed that entitlement to paid statutory sick leave will remain at five days per calendar year.

This section provides frequently asked questions, sample documents and case law relating to statutory sick leave for members of the Small Firms Association.