Statutory sick pay in 2026
The WRC states that employees with at least 13 weeks’ continuous service can qualify for five certified statutory sick-leave days in a calendar year. Payment is 70% of usual daily earnings up to €110 per day. A more favourable employer scheme can apply instead. Check WRC statutory sick-leave guidance.
The days can be consecutive or separate and only apply to days you would ordinarily work. Unused statutory days do not carry into the next calendar year.
Medical certification is required
A certificate from a registered medical practitioner must state that you are unfit for work due to illness or injury. Follow the employer’s notification procedure as well as the statutory evidence rule.
Illness Benefit is a separate scheme
The Department of Social Protection says Illness Benefit depends on PRSI contributions and medical certification. In 2026, where a person qualifies for both schemes and an initial illness exceeds all five unused statutory days, Illness Benefit can begin from day six. Different timing can apply where statutory days were already used. Check the Department’s 2026 examples.
What to check
- The employer’s sick-pay policy and reporting deadline.
- Your remaining statutory days in the calendar year.
- Whether the employer scheme is more favourable.
- Who receives any Illness Benefit when the employer continues pay.
- How absence is shown on pay and leave records.
Primary sources
- WRC: Sick Leave, accessed 11 July 2026.
- Department of Social Protection: Illness Benefit, updated 18 February 2026 and accessed 11 July 2026.
- Department of Social Protection: Illness Benefit and Statutory Sick Leave in 2026, accessed 11 July 2026.
Update triggers: statutory-day order, payment cap, certification or Illness Benefit rules.