Ireland postpones increase in paid sick leave entitlement

The Irish government has postponed the 2025 increase in the duration of statutory paid sick leave that was originally introduced in 2023 as an entitlement with a phased implementation from 2023 to 2026. It remains uncertain when additional increases will be implemented.

Key details

The government had initially planned to provide workers with three days of paid sick leave from January 2023, five days from January 2024, seven days from January 2025, and 10 days from January 2026. The last increase that was implemented took place in January 2024, resulting in the current minimum statutory entitlement of five days.

The Sick Leave Act 2022 does not mandate specific increases but allows the government to implement variations based on the potential impact of variations, expert opinion, research or reports, and views of employer representative bodies and trade unions, among other factors. The Economic and Social Research Institute published research on statutory sick leave in 2024, which is still undergoing review by the government.

As the government’s review of the research is still ongoing, it has decided to put a hold on the planned increase in 2025, which has not been implemented. As a result, the paid sick leave entitlement remains at five days per year in 2025. However, future increases are still expected, although it is not clear when these will take place, and employers should continue to monitor any developments on paid sick leave.

Eligibility

The statutory sick pay entitlement is subject to a minimum of 13 weeks of service with the employer (provided that any gap between periods of service does not exceed 26 weeks) and the provision of a medical certificate from a doctor confirming unfitness for work.

Payment

Statutory sick pay is paid by the employer at a rate of 70% of the employee’s normal daily wage up to a maximum of EUR 110. The daily maximum limit may be revised by ministerial order over time to reflect inflation and changing income. Normal daily wage includes fixed wage and any regular bonus or allowance that does not vary in relation to work done but excludes overtime or commission.

Disputes

Under the law, in the event of any dispute relating to an employee’s entitlement to sick leave, a complaint may be presented or referred to the Workplace Relations Commission.

Employer action: ACT

Employers will need to review their employment contracts, internal policies, and handbooks to ensure that paid sick leave offered to employees meets the current minimum statutory requirement of five days. Despite the government not implementing the planned increase in paid sick leave to seven days in 2025, employers may also wish to consider offering this higher amount to employees. The legislation does not erode existing contractual entitlements to sick pay which exceed the current minimum statutory requirement.

Future increases are still expected. However, as no specific timings for future increases have been announced, employers should continue to monitor any developments on paid sick leave.

Sick Leave Act 2022 (opens a new window)

Sick Leave Act 2022 (Prescribed Daily Rate of Payment) Regulations 2022 (opens a new window)