Statutory Sick Pay (SSP) Entitlement for 2025

The Statutory Sick Leave Act 2022 introduced a phased entitlement to paid sick leave. As of 2025,

the entitlement remains at 5 days per year. Originally planned increases to 7 days in 2024 and 10 in 2025 have been postponed. Employees are entitled to 5 days paid sick leave per calendar year.

 

Who is Eligible?

To qualify for Statutory Sick Pay, an employee must:

• Have 13 weeks of continuous service with their employer
• Provide a valid medical certificate from Day 1 of absence
• Have not already used their full 5-day entitlement for that calendar year

 

Payment Details

• Sick leave is paid at 70% of the employee’s normal daily earnings,
• Subject to a maximum of €110 per day
• If the employee’s earnings vary, use their average daily earnings over the previous 13 weeks.

 

Part-Time Employees

Part-time employees are entitled to the full 5 days of SSP per year, the same as full-time employees.

However, SSP is only payable for days the employee was scheduled to work and was medically unfit to attend.

There is no pro-rata reduction in the number of days, but naturally, employees will only claim SSP for days they would have worked.

 

Example: If a part-time employee usually works Mondays and Wednesdays and is sick both days in

one week, they can claim SSP for those two days only.

 

Employer Responsibilities

• Include SSP in contracts and handbooks- Clearly state the statutory entitlement and any company policy above this level
• Create a clear absence reporting procedure- Include deadlines for notifying absence and submitting medical certs
• Keep accurate records -Track SSP usage and reset at the start of each calendar year
• Apply policies fairly and consistently

 

Questions?

Have you a query on Statutory Sick Pay? Get in touch with us using the contact details below: