New entitlement to paid sick leave from 1st January 2023

From 1st January 2023, workers will be entitled to up to 3 days of sick leave in a year, paid at 70% of gross salary up to a cap of €110. Where an employee has an extended period of illness, the scheme will operate seamlessly with the existing illness benefit system which kicks in on day 4 of an absence.  Once the employee has exhausted their entitlement to paid sick leave, they will move onto illness benefit, if eligible. It is intended that the entitlement will rise to up to 10 days sick leave in a year by 2026.


As with all Workers’ Rights Legislation, this new law sets out the minimum standard that an employer must provide. It will not prevent employers having superior sick pay schemes of their own to attract and retain staff, or on foot of an agreement with the Trade Union.

Budget 2023 – Stamp Duty fee for Special Exemption Orders

Budget 2023 has reduced the Stamp Duty fee for Special Exemption Orders from €410 to €205. The relevant start date is 28th September, and applications for 50% refund can be made as outlined in the attached leaflet:-

Assisted Decision Making and Capacity

The Assisted Decision Making (Capacity) Act 2015 is an Act for everyone.    It is hoped that this Act that was due to commence in June 2022 will be commenced before the end of 2022.    The Assisted Decision Making (Capacity) Act 2015 brings about significant change to the manner in which capacity is assessed and it establishes a modern legal framework to support adults who may have difficulty making decisions.    The Act moves away from a ‘best interests’ approach for people who need support with decision making to a rights based approach, with respect for the will and preference of the person making the decision.   The Act recognises the autonomy of all persons, and under the Act, all persons are presumed to have capacity.

Over the next few weeks and months, we will set out the main provisions of the Act.