How much is Illness Benefit in Ireland in 2026?
The maximum personal rate is EUR 254 a week, but earnings, timing and tax affect an individual payment.
In 2026, the maximum personal Illness Benefit is EUR 254 a week. Lower earnings bands receive less. Your first paid day depends on how much of the five-day statutory sick-leave entitlement remains. The payment is taxable. See our claim guide for eligibility, PRSI and applying.
Official bands
Illness Benefit rates in Ireland in 2026
DSP uses average weekly earnings in the relevant tax year.
- EUR 300 or more: EUR 254 a week.
- EUR 220–299.99: EUR 198.90 a week.
- EUR 150–219.99: EUR 163.70 a week.
- Below EUR 150: EUR 114 a week.
Rates verified on 25 August 2026 on the Department of Social Protection Illness Benefit page.
Individual amount
Why an individual payment may differ
DSP uses earnings and weeks worked in the relevant tax year.
At the top band, a qualified-adult increase is EUR 168.60, giving EUR 422.60 combined. At lower bands it is EUR 109.20. Child Support Payment may add EUR 58 for a child under 12 or EUR 78 from age 12. Conditions apply; additions are not automatic.
Waiting days
When is Illness Benefit paid?
Illness Benefit is paid weekly, but your first payable day depends on the statutory sick leave you still have available in 2026.
- None used: five employer-paid days, then Illness Benefit from day 6.
- One used: four employer-paid days, then Illness Benefit from day 5.
- Three used: two employer-paid days plus one waiting day; Illness Benefit from day 4.
- All five used: three waiting days; Illness Benefit from day 4.
The two payments cannot cover the same day. Sunday is not a waiting day. Processing may make the transfer arrive after the first payable day.
Apply within six weeks and ensure the Certificate of Incapacity for Work is completed. See the claim guide for the route and PRSI rules.
Two separate payments
How Illness Benefit differs from employer sick pay
The state benefit and employer sick pay are separate.
Eligible employees have five statutory sick-leave days in 2026, paid at 70% of normal daily earnings subject to the cap. A better workplace scheme may apply. Check your contract and payslip: the two payments are not automatically added together.
The five-day 2026 position is explained in the official statutory sick leave update.
Revenue treatment
Is Illness Benefit taxable?
Yes. DSP normally pays Illness Benefit without deducting tax, then reports the payment to Revenue.
Revenue may adjust tax credits and rate bands. PRSI and USC do not apply, and child increases are not taxed, so the DSP transfer alone does not show the final tax effect.
Medical certification, benefit entitlement and tax treatment are separate decisions. A medical consultation cannot guarantee a certificate, eligibility or a payment amount.
Global Health Ireland
Claim information and medical assessment
DSP decides the claim; a doctor assesses work fitness.
- Illness Benefit eligibility and claim guide
- Sick certificate assessment
- Doctors in Ireland
- Contact Global Health
Need a medical assessment for sick leave?
A GP assesses fitness for work; DSP decides benefit entitlement.
Official sources
2026 rules checked
Rules verified on 25 August 2026.
Check your claim with DSP and your tax record with Revenue.
Frequently asked questions
Illness Benefit payment questions
Does everyone get EUR 254 a week?
No. EUR 254 is the maximum 2026 personal rate. DSP uses four bands based on average weekly earnings, and household increases may also apply.
What day is Illness Benefit paid?
It is paid weekly and may issue Monday to Saturday, depending on claim registration and the first day of illness.
Does it always start after three waiting days?
No. With all five statutory days available it usually starts on day 6; with all five used, on day 4. Partly used entitlement can mean day 5 or day 4.
Is Illness Benefit taxed?
Yes. DSP usually pays it gross and reports it to Revenue. Income tax may be collected through adjusted credits or rate bands; PRSI and USC do not apply.
