Certified sick leave is treated as time worked for statutory annual leave accrual. Where illness prevents the leave from being taken, the WRC describes a carry-over period of up to 15 months after the end of the leave year.
Certified sick leave still builds statutory leave
An employee does not stop earning the minimum annual leave merely because they are absent on certified sick leave. This matters for both short absences and longer periods that cross a leave-year boundary.
The rule concerns statutory annual leave. A separate contractual allowance above the statutory minimum may have its own written conditions.
Sick leave and annual leave are different entitlements
Sick leave covers absence because the employee is unfit for work. Annual leave is paid rest time. If illness affects booked annual leave, record which type of leave applies and provide any medical certificate required by the employer so the records are not left ambiguous.
Carry-over where illness prevents leave
The usual workplace carry-over rule is not the whole story. WRC guidance provides a 15-month carry-over period after the relevant leave year where an employee could not take statutory annual leave because of illness. The dates of the leave year, certified absence and attempted return are therefore important.
Worked example
Sean has 40 statutory leave hours untaken when the leave year ends and remains on certified sick leave. The balance should not simply disappear under a routine “use it or lose it” policy if illness prevented him from taking it. The illness-related carry-over rules must be considered.
If employment ends before the leave is taken
Payment in lieu can apply to outstanding statutory annual leave when employment terminates. WRC guidance also addresses untaken leave caused by illness where the employee leaves within the protected carry-over period. The final calculation should identify the leave years and balances involved.
Records to keep
- Medical certificates covering the relevant absence.
- The employer’s leave-year dates and annual leave policy.
- Leave balances before and during the absence.
- Requests to take leave and the employer’s response.
- Final-pay calculations if employment ends.
Estimate statutory leave accrued
Calculate the entitlement for the leave year, then compare it with your leave record.
Use the leave calculatorFrequently asked questions
Do I accrue annual leave while on sick leave in Ireland?
Yes. Statutory annual leave accrues during certified sick leave.
How long can illness-related annual leave be carried over?
WRC guidance provides a carry-over period of up to 15 months after the end of the leave year where illness prevented the leave from being taken.
Can sick days be taken from my annual leave balance?
They are separate entitlements. The correct record depends on the circumstances and certification; clarify the entry with the employer.
What happens to the balance if I leave my job?
Outstanding statutory annual leave is payable on termination, including protected illness-related leave where the relevant conditions are met.
Does uncertified absence get the same treatment?
The specific WRC protection refers to certified sick leave. Check the evidence and rules applying to your absence.
Official sources
Rules and thresholds can change. Check the source that applies to your circumstances before making an important decision.
Important: This guide provides general information for workers in Ireland. It does not replace your contract, payroll records, official guidance or advice on a disputed or unusual case.