Statutory Sick Pay (SSP)
October 25, 2022
The Sick Leave Act 2022 provides a statutory entitlement to sick leave and pay where an employee is absent from work on certified sick leave. Please see below guidance in relation to the Statutory Sick Pay (SSP) scheme.
Requirements for Employee:
- Employees will need 13 weeks continuous service to avail of the scheme.
- Employees will be required to produce a GP medical certificate to avail of the scheme with expected return date.
Paid Sick Leave Entitlements (Jan-Dec):
- 2023: 3 Days Paid Sick Leave
- 2024: 5 Days Paid Sick Leave
- 2025: 7 Days Paid Sick Leave
- 2026: 10 Days Paid Sick Leave
Statutory Sick Pay (SSP) Payroll Processing:
- Will be taxable and treated as a Gross figure for payroll purposes.
- Corrections can be made to the SSP should it be required.
- Records will need to be kept for all employees taking SSP and kept for 4 years.
Contract of Employment:
- Will need to be revised for all employees to include statutory SSP Scheme.
- SSP does not affect the employment rights for your employees.
Annual Leave & Sick Leave:
- Should an employee fall ill while on annual leave and has a Medical Certificate. The Sick leave days will not be included as Annual Leave.
- Annual Leave will accrue while the employee is on Sick Leave once a medical certificate if provided.
Rate:
- 70% of their daily rate of pay to a maximum of €110 per day.
For further information on Statutory Sick Pay (SSP) – CLICK HERE