With effect from 1 January 2023, employees with 13 weeks continuous service will be entitled to statutory sick pay (SSP) for up to 3 days certified sick leave in 2023. SSP will be calculated:
If the employee’s pay is calculated by reference to
1. a fixed wage, salary, allowance or bonus for each week, month or any other fixed period, or
2. a fixed hourly or other time rate for a set number of hours (or other period of time) per week, month or any other fixed period,
the gross amount of SSP payable in respect of any statutory sick leave day is the lesser of €110 or 70% of the sum (including any regular bonus or allowance the amount of which does not vary in relation to the work done by the employee but excluding any pay for overtime or commission) paid to the employee in respect of the normal daily hours last worked by him or her before the statutory sick leave day. More information can be found here.