Payroll Alert!
Another increase in costs for employers in 2024
Starting from January 1, 2024, statutory sick leave will extend to 5 days for the 2024 which is an increase from 3 days in 2023. This is another cost on top of the new Enhanced Reporting requirement for employers that also starts on the 1st January 2024.
Who's is entitled to sick pay?
To qualify for statutory sick pay you must have worked for your employer for at least 13 continuous weeks before you are sick. It should be certified by a GP as unable to work from day 1 of your sick leave.
Can Part-Time staff get sick pay?
Yes, both full-time and part-time employees can take 3 days paid sick leave. However, the amount you get paid for your sick leave (70% of your earnings, up to €110) is based on the average of your pay over the 13 weeks before you are on sick leave – see more below.
What if the employee is on probation and goes sick?
Employers can suspend your probation, training or apprenticeship for the period you are on sick leave. The days can be added onto the end of your probation, training or apprenticeship period.
What if an employee has multiple employments?
Each employer, after the completion of a 13-week service requirement, must grant 5 days of statutory sick leave. However, the payout is contingent upon submission of a valid medical certificate from a registered medical practitioner. Employers bear the responsibility of implementing internal controls to prevent fraudulent claims.
Please Note: Employees cannot carry forward unused sick leave days into the new calendar year.
More increases coming?
The entitlement to paid sick leave is being phased in over 4 years:
- 2023 – 3 days covered
- 2024 – 5 days covered
- 2025 – 7 days covered
- 2026 – 10 days covered
Sick days can be taken as consecutive days or non-consecutive days.
How Solve Outsource can help?
We have friendly and expert staff who can help companies understand and meet the challenges ahead.
Author..
John Carolan ACMA, CEO of Solve Outsource
Contact Email: john@solve.ie
