Update – Sick Leave Act 2022

The provisions of the Sick Leave Act (“the Act”) commenced on 1^st January 2023 and provides that an employee shall be entitled,up to and including three statutory sick leave days in a year. From the 1^st January 2024, that entitlement to sick leave will increase to 5 days in a year.

Reminder of Key Provisions of the Act

• • The entitlement for payment of sick pay is subject to the employee having worked for their employer for 13 weeks.
  • A sick leave payment will be paid by employers at a rate of 70% of an employee’s wage. This will be subject to a daily cap of €110.00.
  • An employee will have to be medically certified as unfit to work to avail of statutory sick pay.
  • In the event that an employer provides a more favorable sick leave scheme then the Act will not apply. In determining whether an employer’s scheme is more favorable, reference should be made to a number of factors:
  • the period of service that is required before sick leave is payable;
  • the number of days that an employee is absent before sick leave is payable;
  • the period for which sick leave is payable;
  • the amount of sick pay that is payable;
  • the reference period of the sick leave scheme.
  • Employers must keep a record of the statutory sick leave taken by each employee and retain the record for a period of 4 years.  Failure to comply with this provision without reasonable cause will constitute an offence under the Act.
  • The Act also contains provisions where an employer is experiencing severe financial difficulties.
    

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Authors – Ethna Dillon & Anne O’Connell