Statutory Sick Pay

Effective from 1 January 2023, the new statutory sick pay scheme came into effect.

Employers must ensure that they are ready to comply with their obligations.  Some steps that may help employers are:

  • Sick leave payments will need to be reflected in employee payslips.   Employers should review their payroll processes to ensure this can be done.
  • Sick pay is paid by the employer at 70% of the normal pay subject up to a maximum of €110 a day and a maximum of 3 days per year.
  • Employers must keep proper records and any failure to keep proper records is an offence and attracts a maximum fine of €2,500.
  • Employment contracts should be reviewed.  Update existing sick leave policy where necessary.
  • Notify staff in writing.
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