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A practical guide to Maternity Benefit, Paternity Benefit, and Parent's Benefit in Ireland — rates, eligibility, PRSI requirements, and tax treatment.
Maternity Benefit is paid by the Department of Social Protection (DSP) for 26 consecutive weeks at €274 per week.
Eligibility: You need at least 39 weeks of paid PRSI contributions in the 12 months before your maternity leave starts, or 26 weeks in the relevant tax year plus 26 weeks in the previous year. Class A, E, H, and S PRSI typically count.
Leave entitlement: You are entitled to 26 weeks of paid maternity leave plus up to 16 additional weeks of unpaid maternity leave. You must take at least 2 weeks before and 4 weeks after the birth.
Tax treatment: Maternity Benefit is taxable but not subject to PRSI or USC. Revenue will tax it using your tax credits and rate band.
Paternity Benefit is €274 per week for 2 consecutive weeks. It must be taken within the first 6 months of the child's birth or adoption.
You need 39 weeks of PRSI contributions in the relevant tax year. The same PRSI classes as Maternity Benefit apply.
Paternity Benefit is taxable but not subject to PRSI or USC.
Parent's Benefit is €274 per week for 9 weeks for each parent. It was introduced in 2019 and expanded in 2024 from 7 to 9 weeks.
It can be taken within the first 2 years of the child's birth or adoption. Both parents can claim their own entitlement separately. You need PRSI contributions to qualify.
Important: Parental Leave (26 weeks per child, unpaid) is different from Parent's Benefit (9 weeks, paid). The two are often confused.
Adoptive Benefit follows the same rules as Maternity Benefit — €274 per week for 26 weeks. One parent can claim it. You need the same PRSI contribution requirements.
All four benefits (Maternity, Paternity, Parent's, Adoptive) require at least 39 weeks of paid PRSI contributions in the relevant tax year.
PRSI classes that count: A (most employees), E, H, and S (self-employed). Class J (part-time workers earning under €38/week) does not count.
If you don't have enough PRSI contributions, you may still qualify for a reduced rate or the minimum payment. Check your PRSI record on MyWelfare.ie.
Some Irish employers provide a top-up during maternity leave, typically bringing your pay to full salary for some or all of the 26 weeks. This is not required by law — check your employment contract or HR policy.
Top-ups are subject to tax, PRSI, and USC. Use our Maternity Pay Calculator to model different top-up scenarios.