Ireland Statutory Sick Pay (SSP) Calculator 2025
Calculate your statutory sick pay (70% of normal daily wage up to €110/day for 5 days) and state DSP Illness Benefit transition after exhausting employer leave.
Earnings & Sick Days Taken
Statutory Sick Pay Ledger Sick Leave Act 2022-2025
Ireland Sick Pay Progression Framework (Sick Leave Act)
| Statutory Scheme | Paid Leave Days | Percentage of Wage | Statutory Daily Cap |
|---|---|---|---|
| Current Statutory Sick Pay (2024/2025) | 5 Days / Year | 70.0% | €110.00 / day |
| Department of Social Protection (DSP) Illness Benefit | From Day 4 onwards | Flat Weekly Rate | Up to €232.00 / week |
Principal Hardware & Web Systems Engineer. Specialist in Irish Revenue statutory tax schedules (PAYE, USC, PRSI Class A, Redundancy Payments Act 1967-2024, and Central Bank macroprudential rules).
Frequently Asked Questions (Sick Pay Ireland)
How many days of Statutory Sick Pay (SSP) are employees entitled to in 2025?
Under the Sick Leave Act 2022, employees are entitled to 5 statutory paid sick leave days per calendar year.
What is the statutory rate of sick pay in Ireland?
Employers must pay 70% of an employee's normal gross daily wage, subject to a statutory maximum ceiling of €110.00 per day.
What are the eligibility requirements for Statutory Sick Pay?
An employee must have worked for their employer for at least 13 continuous weeks and provide a valid medical certificate from a registered medical practitioner certifying that they are unfit to work.
What happens after the 5 days of employer Statutory Sick Pay are exhausted?
Once an employee exhausts their 5 employer-paid statutory days, they may apply for Illness Benefit from the Department of Social Protection (DSP), provided they satisfy PRSI Class A contribution rules.
Is Statutory Sick Pay subject to tax in Ireland?
Yes, Statutory Sick Pay paid by the employer is treated as standard employment income and is subject to statutory payroll deductions for PAYE income tax, USC, and PRSI.