Calculate your net salary (take-home pay) in Ireland for 2026 based on gross salary, marital status, tax credits, USC, PRSI, and pension contributions.
Free, no sign-up
Calculate →
Statutory Sick Pay in Ireland
Statutory Sick Pay (SSP) is a legal entitlement for employees in Ireland who are unable to work due to illness or injury. Introduced by the Sick Leave Act 2022, it provides a minimum level of income protection during short-term sickness. This calculator helps you determine how much SSP you are entitled to receive for a given absence.
How Statutory Sick Pay is Calculated
The calculation follows a specific set of rules defined by law:
- Annual Limit: You are entitled to a maximum number of paid sick days per calendar year. The Sick Leave Act 2022 introduced a phased increase in this limit. For 2026, the statutory entitlement is 7 days. Any sick days taken beyond this limit are not paid under the statutory scheme.
- Daily Rate: Your daily SSP is 70% of your gross daily pay, up to a maximum cap of €110 per day. If 70% of your pay exceeds €110, you will only receive €110 per day.
- Payable Days: For a specific absence, the number of days that qualify for payment is the lower of:
- The number of *working* days you are medically certified as sick.
- Your remaining eligible days for the year (annual limit minus days already used).
- Total Payment: Your total SSP is the number of payable sick days multiplied by your applicable daily sick pay amount.
Example Calculation
Imagine an employee with a daily gross pay of €180 who has already used 2 sick days this year and is now certified sick for 5 working days.
- Remaining eligible days: 7 (annual limit for 2026) - 2 (already used) = 5 days.
- Payable sick days for this absence: min(5 certified days, 5 remaining days) = 5 days.
- Daily sick pay (70%): 70% of €180 = €126.
- Applicable daily sick pay (capped): min(€126, €110 cap) = €110.
- Total statutory sick pay: 5 days * €110/day = €550.
This employee would receive €550 for this absence.
Common Situations
- First Sick Leave: If this is your first time taking sick leave in the year, you can claim up to 7 days (for 2026), provided you have a medical certificate.
- Exceeding the Limit: If you have already used your 7 days, any further certified sick days in the same calendar year will not be paid under the statutory scheme, though your employer may offer other arrangements.
- High Earners: Employees with high daily pay will hit the €110 cap, meaning their SSP will be less than 70% of their normal earnings.
Next Steps: Documenting Sick Leave
It is important that your employment contract clearly outlines the sick leave policy, including any provisions that go beyond the statutory minimum. A well-drafted contract protects both employer and employee by setting clear expectations.
After using this calculator, consider reviewing or creating a Contract of Employment to ensure your sick leave terms are properly documented. Our tool can help you create a legally valid Irish employment contract that includes a tailored sick leave policy clause.