Expansion of the Statutory Sick Pay scheme paused

The government have announced a postponement in the planned increase of statutory sick leave days for the year 2025.

Currently, qualifying employees are entitled to 5 days statutory sick pay. The number of paid sick days was due to rise from 5 days to 7 days for 2025, but this has been deferred due to an ongoing review.

It is believed the government’s approach is to review the scheme as part of their ongoing plan to support businesses. The review will evaluate the scheme’s impact on businesses and business owners. The scheme will only be expanded once it is determined that it is affordable for businesses. 

Commenting on the curtailing of the scheme Tadhg Moriarty, Tax & Client Services Lead at TaxAssist Accountants said “While the delayed increase in paid sick leave may be a relief to some business that are struggling as we enter 2025, we would like to remind employers that the scheme is not being scrapped altogether. Employees are still entitled to 5 days paid sick leave and employers are obliged to continue to administer the scheme as they have been doing since its introduction in 2023.” 

Employers are obliged to provide 5 paid sick days annually as part of the Statutory Sick Pay (SSP) scheme. To qualify for sick pay employees must have worked for a business for at least 13 continuous weeks before being sick. The sick leave must be certified by a GP, from Day 1, as unable to work. The scheme is for full and part-time employees. Statutory sick leave payment must be paid at a normal daily rate. Employees are entitled to 70% of their normal pay, up to a maximum €110 a day.  

If you have queries about the scheme, we suggest you seek HR advice. If you do not have access to a HR department/company your accountant should be able to refer you to someone that can help.

Date published 7 Feb 2025

Niamh Gavin

Niamh has a master’s degree in publishing and is an experienced writer. She joined TaxAssist Accountants as Marketing Manager in 2019. Niamh looks after national marketing including managing social media channels. In addition, Niamh provides training to the network and supports offices with their local marketing projects.

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