Statutory Sick Pay
aka SSP, Irish SSP, Sick Leave Act
Mandatory paid sick leave for Irish employees, introduced by the Sick Leave Act 2022. Phased in from 3 days in 2023, rising to 10 days from 2026 onward.
Last reviewed April 2026
Definition
Statutory Sick Pay (SSP) is the entitlement to employer-paid sick leave introduced by the Sick Leave Act 2022. It applies to all employees with at least 13 weeks of continuous service with the same employer. Pay is set at 70% of the employee's normal daily wage, capped at EUR 110 per day. The number of paid sick days is being phased in: 3 days from 1 January 2023, 5 days from 2024, 7 days from 2025, and 10 days from 2026. Employees must provide a medical certificate from a registered medical practitioner from day one of any SSP claim. Employers can pay more than the statutory minimum but cannot pay less; collective agreements that already exceed SSP continue to apply. Records of sick leave taken must be retained for four years. SSP runs alongside, and reduces eligibility for, Illness Benefit from the Department of Social Protection if total absence exceeds the SSP entitlement.
Why it matters for software choice
SSP records, the 70% calculation, the EUR 110 cap, and rolling 13-week service tracking are easy to get wrong in spreadsheets. HR and payroll software with built-in Irish SSP rules and automatic carryover from year to year prevents underpayment claims and Workplace Relations Commission cases.
Authority sources
- Citizens Information: Sick leave (www.citizensinformation.ie)
- Sick Leave Act 2022 (www.irishstatutebook.ie)
Software categories this affects
Vendors covered by this term
BrightPay
Award-winning Irish payroll with full PAYE Modernisation and Revenue integration
Collsoft Payroll
Irish payroll built for construction and mid-size businesses with RCT and CSO reporting
HiBob
Modern HR platform designed for mid-size companies with strong culture and engagement tools
BambooHR
Intuitive HR platform for Irish SMEs who need hiring, onboarding, and people management
HRLocker
Irish-built HR software for the full employee lifecycle
Sage HR
Lightweight HR platform from Sage, formerly CakeHR, with leave and performance management
Related terms
PAYE Modernisation
Ireland's real-time payroll reporting regime, introduced by Revenue on 1 January 2019. Every payroll run must submit data to Revenue on or before the date employees are paid.
Auto-Enrolment (My Future Fund)
Ireland's workplace pension scheme, branded My Future Fund. Live since 1 January 2026, administered by NAERSA. Eligible employees aged 23 to 60 earning over EUR 20,000 are automatically enrolled, with contributions deducted at source by payroll software.