There is currently no legal obligation on employers to pay sick pay to employees. However, this is about to change as the Government is set to introduce Statutory Sick Pay very shortly.
Sick pay entitlements will be phased in over a four year period, starting with three days per year in 2022, rising to five days payable in 2023 and seven days payable in 2024. Employers will eventually cover the cost of 10 sick days per year in 2025.
In order to qualify, employees must have 13 weeks continuous service with their employer.
The payment rate for statutory sick pay has been set at 70% of an employee’s normal rate, subject to a maximum of €110 per day. The employer must deduct taxes in the normal manner.
It is also currently outlined in the Bill that the employee must be medically certified as unfit for work to qualify.
Given the legislation is coming, it is good to see the high percentage of employers with Sick Pay policies already in place.