Publication
Operational Guidelines: Maternity Benefit
From Department of Social Protection
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Last updated on
Ireland / United Kingdom Social Security arrangements from 1st January 2021
The European Union and the United Kingdom agreed a Trade & Cooperation Agreement which contains a Protocol on Social Security to take effect from 1st January 2021. The Protocol provides for a wide range of social security issues into the future. On the 31st December 2020, the Convention on Social Security agreed between Ireland and the United Kingdom was commenced. Together these Agreements ensure, that all existing social security arrangements for Irish & UK citizens are maintained into the future. Ireland as an EU Member State, will extend on a unilateral basis the advantages of the Convention to Union citizens, as required.
For Brexit-related information see:
For information on social welfare entitlements see:
Description of Scheme
Maternity Benefit is a payment made for 26 weeks to employed and self-employed women who satisfy certain PRSI contribution conditions on their own insurance record.
The original scheme was introduced in 1970 and was extended to include the self-employed from 9th June 1997.
Legislation
The main provisions relating to Maternity Benefit are in the Maternity Protection Acts, 1994 and 2004, Chapter 9 of Part II of Social Welfare (Consolidation) Act, 2005, and Chapter 2 of Part II of Social Welfare (Consolidated Claims, Payments and Control) Regulations, 2007 (as amended).
Administration
Maternity Benefit Section in the Department of Social Protection, McCarter's Road, Buncrana, Co. Donegal deals with the payment of Maternity Benefit.
An employee must be in employment which is covered by the Maternity Protection Act, 1994 immediately before the first day of her maternity leave and satisfy certain PRSI contribution conditions. A self-employed person must be, or have been, self-employed and satisfy certain PRSI contribution conditions.
Employees
To qualify for Maternity Benefit, a claimant must –
- be in employment which is covered by the Maternity Protection Act, 1994, immediately before the first day of her maternity leave. The last day of insurable employment must be within 16 weeks of the end of the week in which her baby is due. (If she ceases employment, her Maternity Leave must commence from the following day)
and
- be certified by her employer as entitled to maternity leave under the Maternity Protection Act, 1994 and
- have her expected date of confinement certified by a registered medical practitioner
and
- have at least 39 weeks PRSI paid in the 12 months before the first day of her maternity leave
or
- at least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or credited in the Relevant Tax Year or in the year following the Relevant Tax Year
or
- at least 26 weeks PRSI paid in the Relevant Tax Year and at least 26 weeks PRSI paid in the Tax Year prior to the Relevant Tax Year
Note: PRSI contributions paid at Classes A, E and H count. Maternity Benefit is not payable to serving members of the Defence Forces who pay PRSI at Class H.
If a claimant does not satisfy the employee conditions outlined above; and was in insurable self employment before starting insurable employment as an employee, her Class S PRSI contributions may help her qualify for Maternity Benefit.
Entitlement to leave
Under the Maternity Protection Act, 1994, the woman must give her employer at least 4 weeks written notice of her intention to take maternity leave. She must also advise her employer 4 weeks in advance of returning to work and confirm this notification (again in writing) 2 weeks before she expects to return.
Father's entitlement to leave
In the event of the death of the mother within 40 weeks of the birth of a living child, the father has certain leave entitlements.
Where it is certified by his employer that a man is entitled to leave under the Maternity Protection Act, then he shall be entitled to benefit similar to if he was a woman who was entitled to maternity leave.
Relevant Income Tax Year
The relevant income tax year is the second last complete income tax year before the year in which the maternity leave starts. For Example: Claims that start in 2024, the relevant tax year is 2022.
Self-employed
A self-employed claimant must
- be self-employed in accordance with the Social Welfare (Consolidation) Act, 1993, as amended
and
- have 52 qualifying PRSI contributions paid in the Relevant Tax Year
or
- have 52 qualifying contributions paid in the Tax Year prior to the Relevant Tax Year
or
- have 52 qualifying contributions paid in the Tax Year following to the Relevant Tax Year
and
- have her expected date of confinement certified by a registered medical practitioner
Note: PRSI paid at Classes A, E, H and S count as qualifying contributions.
If a claimant is now self-employed but was in insurable employment before she became self-employed, her PRSI contributions (Class A, E and H) in that employment may help her qualify for Maternity Benefit if she does not satisfy the self-employment conditions as stated above.
It should be noted that self-employment contributions, i.e. PRSI class S, are not awarded until the total tax liability is paid in full for the Relevant Tax Year.
If a claimant was previously insurably employed in a country covered by EU Regulations and she has paid at least one full rate PRSI contribution since her return to Ireland, her insurance record (contributions and credits) in that country may be combined with her Irish PRSI contributions to help her qualify for benefit.
Premature Births
If the baby is born prematurely (i.e. before the maternity leave is due to commence), a letter should be forwarded to Maternity Benefit Section from the doctor confirming the baby was born prematurely, the actual date of birth and the number of weeks gestation.
Maternity Benefit will be payable for an extra period after the end of the normal 26 weeks in the case of a premature birth.
This extension corresponds to the time period between the baby’s actual birth date and the expected start date of the mother’s maternity leave and Maternity Benefit, which would have been 2 weeks before the end of the week when the baby was due.
Stillbirths
In the event of a still birth occurring after the 23rd week of pregnancy or where the birth weight is 400 grammes (400g) or greater, the mother is still entitled to 26 weeks Maternity Benefit provided she satisfies the PRSI and other qualifying conditions. A letter from the doctor should be forwarded with the Maternity Benefit application forms confirming the expected date of confinement, the actual date of birth, the number of weeks gestation and the birth weight of the baby.
A volunteer development worker is entitled to Maternity Benefit provided that she has qualifying contributions paid in respect of not less than 39 contribution weeks in the period beginning with her entry into insurance and ending immediately before the first day of maternity leave.
A person who ceases to be a volunteer development worker shall be entitled to maternity benefit in respect of any claim made in the benefit year in which she returns to the State from a developing country or in the next succeeding benefit year provided that she has qualifying contributions paid in respect of not less than 39 contribution weeks in the period beginning with her entry into insurance and ending immediately before the first day of maternity leave.
Volunteer Development Workers are not required to satisfy paragraphs (b) and (c) of Section 37(1)
1. A claimant will be disqualified from receiving Maternity Benefit if during the period for which benefit is payable, she engages in any form of insurable employment or insurable selfemployment
2. A claimant will be disqualified from receiving Maternity Benefit if she fails, without good cause, to attend for or to submit herself to any medical examination that may be required
3. Failure to apply for Maternity Benefit within the prescribed time may result in loss of benefit. The prescribed time is 6 months from the date on which your entitlement arises (i.e. the date on which you first become entitled to Maternity Benefit, which is usually a number of weeks before your estimated due date).
4. A citizen of the EU/EEA or Switzerland (or a Non-EU citizen married or cohabiting with an EU citizen) will be disqualified from receiving Maternity Benefit for any period of Maternity Leave that they spend outside the EU/EEA or Switzerland that exceeds 6 weeks.
A person who is not an EU/EEA/Swiss citizen will be disqualified from receiving Maternity Benefit for any period that they spend outside the Republic of Ireland that exceeds 6 weeks.
(Please refer to Absence from the State paragraph below.)
Absence from the State
If the claimant is an EU/EEA/Swiss citizen (or a non-EU citizen who is married or co-habiting with an EU citizen), they are entitled to Maternity Benefit for any period of maternity leave spent in another EU/EEA country or in Switzerland. If the claimant travels outside the EU/EEA/Switzerland, they are entitled to receive Maternity Benefit for a maximum of 6 weeks but the applicant must inform the Maternity Benefit section of her intention to travel.
If the claimant is not an EU/EEA/Swiss citizen they are entitled to Maternity Benefit for any period of maternity leave spent in Republic of Ireland. If the claimant travels outside the Republic of Ireland, they are entitled to receive Maternity Benefit for a maximum of 6 weeks, but the applicant must inform the Maternity Benefit section of her intention to travel.
A claimant will not be paid Maternity Benefit for any period spent outside the EU, except in the following circumstances:
- where a claimant receiving Maternity Benefit goes abroad to receive approved medical treatment for their incapacity; (The treatment must relate to an illness incurred before going abroad)
- persons who are employed abroad (posted workers) and continue to be insured under the Social Welfare Acts may be paid Maternity Benefit
- Maternity Benefit may be paid to a claimant in other EU member states in accordance with Council Regulation (EC) NO 883/04, Articles 19 - 21.
Imprisonment
Maternity Benefit is NOT payable if the claimant is in prison.
Employees
In the case of a claim for Maternity Benefit in respect of a period of maternity leave which commences on or after 1 January 2024 , the standard rate payable is €274.00 per week.
Self-employed
In the case of a claim for Maternity Benefit in respect of a period of maternity leave which commences on or after 1 January 2024 , the standard rate payable is €274.00 per week.
Illness Benefit Rate
The rate of Maternity Benefit is compared to the rate of Illness Benefit that would be paid to the woman if she was absent from work through illness. The higher of the two rates is paid (See here for Illness Benefit rates).
Overlapping Provisions
Half-rate/reduced rate Maternity Benefit is payable if the claimant is in receipt of one of the following payments:
- One-Parent Family Payment
- Widow's, Widower's or Surviving Civil Partner Contributory Pension
- Widow's, Widower's or Surviving Civil Partner Non-Contributory Pension
- Deserted Wife's Benefit
- Prisoner's Wife Allowance
- Deserted Wife's Allowance
- Death Benefit by way of Widow's/Widower's, Surviving Civil Partner's or Dependent Parent(s) Pension (under the Occupational Injuries Scheme)
In the case of a person who is entitled to Blind Pension and Maternity Benefit the full amount of both payments may be paid concurrently unless the Blind Pensioner is in receipt of one of the following payments, in which case Maternity Benefit is NOT payable.
- Deserted Wife's Benefit
- Deserted Wife's Allowance
- Prisoner's Wife Allowance
- One Parent Family Payment
- Widow's, Widower's or Surviving Civil Partner Contributory Pension
- Widow's, Widower's or Surviving Civil Partner Non-Contributory Pension
- Death Benefit by way of Widow's/Widower's/Surviving Civil Partner's or parent's pension
Maternity Benefit cannot be paid for the same period as any other Social Welfare payment except Disablement Benefit, Working Family Payment and Child Benefit
From 27 September 2007 a person who is claiming Maternity Benefit and who is providing full time care to another person living at the same address may now apply for Carer's Allowance and retain their current payment in full.
If they satisfy the conditions for Carer's Allowance it will be awarded at 50% of the personal rate they would qualify for if they were not in receipt of any other payment. They will also be eligible for Household Benefits and a Free Travel Pass. See here for more information.
Increases for Qualified Adult/Qualified Child
Section 43 of the Social Welfare Consolidation Act 2005, and Statutory Instrument (S.I.) No 142 of 2007 refers. Increases of Maternity Benefit are payable in respect of a qualified adult and in respect of a qualified child.
See separate guidelines on Dependants - Increase for a Qualified Adult (IQA) or Increase for a Qualified Child (IQC)
If a claimant has dependants, her rate of Maternity Benefit (excluding increases for dependants) is compared to the rate of Illness Benefit (including increases for dependants) that would be paid to her if she were absent from work through illness. The higher of the two rates is paid.
If the adult dependent is getting a social welfare payment an Increase for a Qualified Adult (IQA) cannot be paid to the claimant but a half-rate Increase for a Qualified Child (IQC) may be payable.
The claimant will qualify for a full-rate IQA and a full-rate IQC, if the adult dependent is unemployed and signing on for credits or is earning under €100.01 per week.
If the adult dependent is earning between €100.01 and €310 per week, the claimant will get a tapered rate of IQA and a full-rate IQC.
If the adult dependent is earning between €310.01 and €400 per week the claimant will not get an IQA but will get half rate IQC. If the adult dependent earns over €400 per week the claimant will not get an IQA or IQC.
Maternity Leave and Benefit can be postponed in the event of the hospitalisation of the child or in the event of serious illness of the parent who is pregnant or on maternity leave, but not in both events.
Regulations provide for the postponement of part of the Maternity Leave/ Additional Maternity Leave and Maternity Benefit in the event of the hospitalisation of the child.
Where Maternity Benefit has been in payment for a minimum of 14 weeks (with at least 4 weeks of this taken after the baby is born), payment may be postponed for the last 12 weeks in the event of the hospitalisation of the child.
A written application must be made to postpone payment of Maternity Benefit. The maximum duration of the postponement will be 6 months.Payment will resume following written notification of the discharge of the child from hospital and the employer certifies that they are entitled to resume postponed Maternity Leave. Payment will continue until completion of the period of entitlement to benefit.
Regulations provide for the postponement of all or part of the Maternity Leave and Additional Maternity Leave and Maternity Benefit in the event of the person on maternity leave having a serious health condition that is a serious risk to their life and health, this can include a condition that is a serious risk to their mental health if it requires inpatient hospital treatment, and where in order to address the risk requires or will require medical intervention that will be ongoing for a period of time.
Where Maternity leave is being postponed an employee must provide the employer with 2 weeks notice before the date on which the proposed postponement is to commence.
Where payment of Maternity Benefit has not yet commenced, in the event of the person having a serious illness as defined, payment can be postponed for a minimum of 5 weeks and up to 52 weeks from the date that payments were due to have commenced.[i.e. maximum of 52 weeks from the date on which entitlement to maternity benefit would ordinarily have arisen if no notification of postponement had been received].
Where Maternity Benefit has been in payment, payment may be postponed for the remaining weeks, in the event of the person having a serious illness as defined, provided that there is a minimum of 5 weeks of payments left , the postponement is for 5 weeks or longer and the maximum postponement permitted will be for 52 weeks from the date on which it is postponed.
Maternity Leave and Benefit can be postponed twice in the event of a serious illness however the second period of postponement must immediately follow on from the first postponement. The maximum duration of both postponements will be 52 weeks from the date of the initial postponement.
A written application must be made to postpone payment of Maternity Benefit to the Maternity Benefit Section as soon as the person knows they will need to postpone their maternity leave due to a serious illness. This must be accompanied by:
A letter from a doctor who is registered in the Specialist Division of the medical register confirming : (i) the person is suffering from a serious health condition that represents a threat to life and health and (ii) that they are the medical practitioner treating them for this serious health condition and (iii) that the medical condition requires medical intervention that is ongoing for a period of time and (iv) where the serious health condition is a mental health condition that it requires inpatient hospital treatment.
And
A letter from their employer indicating that (i) the person is entitled to the postponement of maternity leave due to a serious risk to their life and health and (ii) clearly indicating the date on which the postponement of maternity leave is to commence and (iii) the date on which the maternity leave is to resume.
If the person is self-employed the letter from the medical specialist must also contain the date the postponement is to commence and date maternity leave is to resume.
Where a person postpones for a second time (it must immediately follow on from the first postponement), the second notification of postponement must be in writing to the Maternity Benefit section also, with as much notice as possible, and must also be accompanied by a second updated letter from the medical specialist and employer containing the same information as detailed above for the first postponement.
A person must notify their employer when they are resuming postponed Maternity leave.
Payment of Maternity Benefit will resume following expiry of the postponed period and on the date outlined in the written notification received in the section. Payment will then continue until completion of the period of entitlement to benefit.
Under the legislation the onus is on the claimant to apply at the correct time if she feels she is entitled to benefit. The Maternity Benefit application form should be completed in full and signed by the claimant in all cases. Failure to answer all questions could cause delay in processing the claim.
A registered Medical Practitioner should sign and stamp the form in relation to certification of confinement. Employees should get their employer to sign and stamp the form in relation to certification of their Maternity Leave. Claims should be submitted 6 weeks (12 weeks if self-employed) before the claimant intends to commence maternity leave.
The claimant should forward relevant documentation as indicated below. However this may be sent on after the initial claim is made.
Claimants are responsible for the production of certificates, documents, information and evidence required; including, but not limited to, certificate of confinement, employment detail summary (P35, P45, P60), current payslips, copy of marriage/civil partnership certificate and work permit/GNIB/IRP card etc.
If verified copies of documentation are requested, claimants should bring the original documents to any Intreo Centre who will verify same.
Maternity Benefit cannot be awarded until all the necessary documentation has been provided.
A late claim may be accepted at the discretion of the Deciding Officer where s/he considers there was good cause throughout the period of the delay, but payment cannot be made in respect of a period more than six months prior to the date of claim. See under Disqualifications above.
Further back-dating may however be possible in certain circumstances on an extra statutory basis. See guideline on 'Claims and Late Claims.‘
Particulars of PRSI contributions paid by and/or credited to the claimant are obtained from the department's Central Records Section.
Claims are decided by a Deciding Officer appointed by the Minister under Section 299 of the Social Welfare (Consolidation) Act, 2005. A notification of the decision is issued to the claimant, and when claims are awarded at reduced rates or disallowed the claimant is given an explanation for the partial award or disallowance.
A person who is dissatisfied with the decision of the Deciding Officer may appeal that decision in writing within 21 days of the date of the decision, to the Chief Appeals Officer.
Maternity Benefit is payable by DIRECT PAYMENT on a weekly basis into a Bank or Building Society Account (a current or deposit savings account, not a mortgage account) or the claimant may choose to have it paid directly into her employer's bank account.
If the claimant does not have a Bank or Building Society Account payment will be made by cheque to her home address.
Maternity Benefit (including any increases for adult and child dependents) is reckonable for income tax purposes from 1st July 2013. This department pays Maternity Benefit directly to recipients without any deduction for tax. To assist in the taxation of Maternity Benefit, this department notifies the Office of the Revenue Commissioners of the taxable amount of Maternity Benefit to be taken into account for income tax purposes.
Maternity Benefit in respect of any period up to and including 30th June 2013 is not taxable. A claimant who chose to have her Benefit paid to her employer, who then continued to pay her normal weekly wage while receiving Benefit, may be entitled to a tax refund if the Benefit was payable in respect of any period prior to 1st July 2013. She should write to Maternity Benefit Section to request an MB21 Statement in respect of a tax refund (which she should then forward to her local Tax Office). Any enquires in relation to tax affairs should be directed to the local Tax Office. The phone number and address of the local Tax Office are supplied on the ‘Notice of Determination of Tax Credits and Standard Rate cut-off point' form.
If a claimant chooses to have her Benefit paid to her employer, who then continues to pay her normal weekly wage while she is receiving Benefit, she may be entitled to a PRSI refund. She should complete the Refund of PRSI Contributions Application form which can be accessed online at www.gov.ie
Application Form: Employee Refund of PRSI contributions (PRSI REF1)
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Maternity Benefit is normally payable for a continuous period of 26 weeks. At least 2 and not more than 16 of these weeks must be taken before the end of the week in which the baby is due; otherwise the client may lose some benefit. If the client wishes to take the minimum two-week period of maternity leave prior to the birth of her baby, she should commence her maternity leave on the Monday prior to the week in which her baby is due.
If the baby is born before the date on which the woman is due to commence Maternity Leave, her Maternity Benefit will become payable for 26 weeks from the date the baby is born.
When a claim is awarded, a start date and end date are inserted on the department's payment system.
When a claimant returns to work early, the end date is updated on the payment system.
Where applicable, change of address is updated.
The onus is on the claimant to notify the department of any changes in the details given on the claim form e.g. returning to work before the end of her claim or change of address.
Review
A review is initiated when the claimant informs the department of a change of circumstances.
Payment may be suspended if new evidence is received indicating that the claimant does not fulfill the conditions or is disqualified.
Credits
Credits are awarded automatically to recipients of Maternity Benefit for each week of benefit paid. An employment contribution may be credited to an insured person for each week during which they avail of unpaid maternity leave under the terms of the Maternity Protection Act, 1994.
Therefore if a person avails of the following
- unpaid Maternity Leave and has not received Maternity Benefit from this department (maximum of 26 weeks) and/or
- additional unpaid Maternity Leave immediately after paid Maternity Benefit (maximum of 16)
they must get their employer to complete an application form for Maternity Leave Credits, after they have returned to work.
Completed forms should be sent to
Maternity Benefit Section
Address:
Department of Social Protection, McCarter’s Road, Ardaravan, Buncrana, Co. Donegal, F93 CH79
Website:
Email:
Phone number:
The Parental Leave Act, 1998, which came into operation on 3rd December 1998, makes provision for unpaid leave for fathers and mothers to look after young children. Parental Leave may be taken either as a continuous block of 26 weeks or, with the agreement of the employer, broken up over a period of time.
Parents who take Parental Leave may be entitled to receive a PRSI Credit in respect of each week taken. This will ensure that their existing cover for Social Welfare benefits are fully maintained. For further information contact:
For information about parental leave, as well as employment rights and responsibilities contact:
Workplace Relations Customer Service
Address:
Department of Jobs, Enterprise and Innovation, O'Brien Road, Carlow, Co. Carlow, R93 E920.
Website:
Phone number:
For further information on PRSI credits for Parental Leave, contact:
Records Section
Address:
Department of Social Protection, McCarter's Road, Buncrana, Donegal, Co. Donegal, F93 CH79
Phone number: