Social Welfare Consolidation Act 2005 section 40

Entitlement to benefit

Section 40 sets out the eligibility conditions for illness benefit, the waiting period rules, how periods of incapacity are calculated, and special provisions for Covid-19 related absences.

• Claimants must be under pensionable age (or born after 1 January 1958 and under 70 without a State pension), be genuinely incapable of work, and meet the contribution conditions
• A three-day waiting period applies before benefit becomes payable, though this is waived for those coming off jobseeker's payments or for Covid-19 related incapacity
• Illness benefit cannot be claimed for days covered by statutory sick leave from an employer under the Sick Leave Act 2022
• The daily benefit rate is one-sixth of the weekly rate, with rounding to the nearest 10 cent