Maternity & Paternity Pay

Maternity Benefit is paid at €274 per week for 26 consecutive weeks. You need at least 39 weeks of PRSI contributions in the relevant tax year. The first 6 months of maternity leave are paid; you can take up to 16 additional weeks of unpaid leave.

Paternity Benefit is €274 per week for 2 consecutive weeks. You must take it within the first 6 months of the child's birth or adoption. You need 39 weeks of PRSI contributions in the relevant tax year.

Parent's Benefit is €274 per week for 9 weeks for each parent. It was introduced in 2019 and expanded in 2024. It can be taken within the first 2 years of the child's birth or adoption. You need PRSI contributions to qualify.

You are entitled to 26 consecutive 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. Adoptive leave follows similar rules.

Parental Leave (different from Parent's Benefit) is unpaid. You can take up to 26 weeks per child before they turn 12. Parent's Benefit is a separate, paid benefit of €274/week for 9 weeks. The two are often confused.

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 and PRSI.

Yes. You need at least 39 weeks of PRSI contributions paid 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.

Yes, Maternity Benefit is taxable. Revenue will tax it using your tax credits and rate band. It is not subject to PRSI or USC. You can request that your employer or the DSP adjust your tax credits to account for it.

Self-employed people with Class S PRSI contributions can qualify for Maternity Benefit. You need 52 weeks of Class S contributions in the relevant tax year. The rate is the same €274/week for 26 weeks.

Maternity Benefit is a flat rate. If your weekly earnings are less than €274, you receive your actual weekly earnings instead of the flat rate. In practice, the minimum threshold for PRSI means most workers earn above this.

You cannot work during the 26-week paid maternity leave period, except for up to 10 keeping-in-touch (KIT) days. During the additional 16-week unpaid period, you may work for another employer without affecting your maternity leave.

Maternity Benefit pays €274/week for 26 weeks (€7,124 total). Paternity Benefit pays €274/week for 2 weeks (€548 total). Parent's Benefit pays €274/week for 9 weeks (€2,466 total) for each parent. Maternity leave has the longest duration and highest total payout.