Annual Leave, Sick Pay and Working Time: Ireland vs Italy

Ireland and Italy implement the same EU Working Time Directive, so the headline rules look alike: four weeks’ paid annual leave and a 48-hour average week. The differences that hit an Irish employer’s budget are elsewhere: more paid days off in Italy through public holidays and CCNL leave hours, sick pay from day one, and much longer paid maternity leave. Full comparison on Italy vs Ireland .

Annual leave and public holidays  

Ireland. Under the Organisation of Working Time Act 1997, most employees get 4 working weeks’ paid annual leave. It can be calculated in three ways (for example 8% of hours worked, up to 4 weeks), and the method that gives the most applies. Public holidays come on top .

Italy. D.Lgs 66/2003 guarantees at least 4 weeks a year, of which 2 weeks must be taken in the year accrued and the rest within 18 months; leave cannot be replaced by pay except on termination. On top:

• 12 national public holidays that can fall on a workday from 2026, including the restored 4 October (Law 151/2025), plus Easter Monday and the local patron saint’s day.
• ROL and ex-festività: most CCNLs give extra paid leave hours, often 70 to over 100 hours a year, that work like additional days off.

In practice an Italian full-timer often has five to six weeks of paid time off before public holidays.

Working time  

Ireland: an average of 48 hours a week over a reference period (usually 4 months), with daily and weekly rest. Some employees who control their own hours are excluded.

Italy: also a 48-hour average including overtime, normally over 4 months (extendable by CCNL). Normal hours are 40 a week, often less under the CCNL; overtime is capped at 250 hours a year unless the CCNL says otherwise and is paid at CCNL premiums. Managers (dirigenti) are largely outside the hours rules.

Sick pay  

Ireland. Statutory sick pay is 5 days a year in 2026, at 70% of normal pay up to €110 a day, paid by the employer once the employee has 13 weeks’ service and a medical certificate. After that, the employee may claim Illness Benefit from the State, if PRSI conditions are met. Many employers have more generous company schemes, but the statutory floor is low.

Italy. Sick pay is a right from day one, backed by an online medical certificate sent directly to INPS:

• Days 1–3: paid by the employer, as the CCNL provides (usually 100%).
• Days 4–20: INPS pays 50% of daily pay; days 21–180: 66.66%. The employer advances the INPS amount in payroll and recovers it from contributions.
• CCNL top-up: most CCNLs require the employer to top up to 100% (or close) for a period.
• Industry white-collar staff in some sectors get no INPS sick pay at all; the employer pays the full amount under the CCNL.
• Job protection (comporto): the employee cannot be dismissed for sickness until a period set by the CCNL, often around 180 days in a year, has run out.

Maternity, paternity and parental leave  

In Ireland, employers are not required to pay salary during these leaves; the State pays benefits. In Italy the INPS allowance is advanced by the employer through payroll and offset against contributions, and the CCNL top-up is a real employer cost. Italian employees also accrue TFR, 13th month and (partially) leave during compulsory maternity leave.

What changes for an Irish employer  

• Plan for more days off. Five to six weeks of paid leave plus 12 or more public holidays is normal.
• Sick days are not capped at 5. Budget for the CCNL top-up and for longer absences protected by the comporto.
• Maternity is longer and paid. Five months away is compulsory; plan cover early.
• Leave must be taken. Italian law limits payment in lieu, and untaken leave carries INPS contributions after 18 months.

Other leave Irish employers may not expect  

Italian law and CCNLs add several paid or protected absences that have no exact Irish equivalent or are more generous:

• Marriage leave: most CCNLs give about 15 days’ paid leave for marriage or civil union.
• Law 104/1992 leave: an employee who cares for a family member with a serious disability can take 3 paid days a month, paid by INPS through payroll.
• Bereavement and family leave: 3 paid days a year for the death or serious illness of a close relative.
• Breastfeeding rest: in the child’s first year, two hours of paid rest a day (one hour for part-time under 6 hours), paid by INPS.
• Study leave: many CCNLs provide paid hours for courses and exams.

None of these is unusual for an Italian workforce, and payroll handles the INPS reimbursements. They do, however, mean that available working days per year in Italy are lower than an Irish workforce plan would assume.

Common questions  

Can we offer unlimited leave? You can offer more, but you must still track statutory leave and ensure the minimum is taken.

Who checks sick employees? INPS can send a doctor during set availability hours; the employer can request a visit.

Do part-timers get the same? Pro rata, as in Ireland.

What this means if you hire through an EOR  

With an EOR, leave accrual, ROL, sick certificates, INPS advances and maternity allowances run through Italian payroll. You approve time off as a manager; the EOR handles the rules and the paperwork. See Italian employment contracts , estimate costs in the calculator , compare on Italy vs your country or contact us .

Related guides for Irish companies  

• PRSI and MyFutureFund vs INPS
• Irish written statement vs the Italian contract
• Unfair Dismissals Acts vs Italian dismissal rules

General information, not legal advice.