The 2026 statutory minimum is 5 days per calendar year after at least 13 weeks with the employer. Each qualifying day is paid at 70% of normal daily earnings, capped at €110, and must be supported by a valid medical certificate.
Who qualifies for statutory sick leave
The scheme applies to employees who have completed at least 13 weeks with their current employer. It covers full-time and part-time employees. The day must be one on which the employee was ordinarily scheduled to work, and medical certification is required.
An employer can provide a more favourable occupational sick-pay scheme. The statutory scheme is the minimum floor, not a maximum benefit.
How much statutory sick pay is due
The daily amount is the lower of 70% of normal daily earnings and €110. The prescribed calculation uses average earnings over the relevant reference period rather than an arbitrary hourly guess.
Normal daily earnings are €160. Seventy per cent is €112, so the statutory payment is capped at €110 for that qualifying day.
Normal daily earnings are €100. Seventy per cent is €70, so €70 is the statutory daily amount.
How the five days are used
The entitlement is a maximum of five qualifying days across the calendar year, not five days for every illness. If the first certified absence uses two days, three statutory days remain for later qualifying absences that year.
Government guidance confirms the five-day level for 2026, despite earlier plans that described a faster phased increase.
Part-time and multiple employments
Part-time employees are covered, with the daily rate reflecting their earnings and scheduled work. Government guidance also treats the service condition by employer. A person with more than one job should assess qualification and scheduled days separately for each employment.
After statutory sick leave is exhausted
An employee may qualify for Illness Benefit or Injury Benefit from the Department of Social Protection, subject to PRSI and scheme conditions. The 2026 government page explains how the five employer-paid days interact with waiting days and the start of benefit.
Do not assume Illness Benefit starts automatically; a claim and medical evidence may be required.
Annual leave during sickness
Certified sick leave counts for statutory annual leave accrual. This is separate from the five-day sick-pay limit: an employee can continue to build annual leave during a longer certified absence even after employer-paid statutory sick days are exhausted.
Evidence and payroll checks
- Keep the medical certificate and the dates covered.
- Record which scheduled workdays were missed.
- Check the number of statutory days already used that calendar year.
- Compare the normal daily earnings calculation with the payslip.
- Separate an employer’s enhanced scheme from the statutory minimum.
Check annual leave accrued during illness
Certified sick leave still counts for statutory annual leave accrual.
Estimate annual leaveFrequently asked questions
How many statutory sick days are there in Ireland in 2026?
The statutory minimum remains five days in the 2026 calendar year.
How much is statutory sick pay?
It is 70% of normal daily earnings, capped at €110 per qualifying day.
How long must I work before qualifying?
An employee generally needs at least 13 weeks of service with that employer.
Do I need a medical certificate?
Yes. Statutory sick leave is payable on submission of a valid medical certificate from a registered medical practitioner.
Do part-time workers qualify?
Yes. The Act does not exclude part-time employees, but payment reflects their earnings and scheduled work.
Do I get five days for each illness?
No. Five days is the total statutory entitlement across the calendar year.
Does annual leave accrue while I am sick?
Statutory annual leave continues to accrue during certified sick leave.
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.