What is Maternity Benefit?
Maternity Benefit is a payment employees who are on Maternity Leave receive.
Covered by social insurance, Maternity Benefit provides extra financial security for someone growing their family, such as helping with the extra costs that having a baby brings.
How long is Maternity Benefit paid for?
Maternity Benefit is paid for 26 weeks (156 days), with Sundays not counting towards this total. The employee must have taken at least two weeks - and no more than 16 weeks of leave, before the end of the week their baby is due.
To ensure this happens, they must go on Maternity Leave on the Monday before the week in which their baby is due. For example, if their due date is Wednesday 16th October 2024, the latest date for the start of their leave is Monday 7th October 2024.
However, when someone's paid Maternity Benefit ends - they are still entitled to 16 weeks of unpaid Maternity Leave.
What is the rate of Maternity Benefit?
Maternity Benefit is given weekly to your employees, with the weekly rate for 2024 being €274. Your employees should be aware that it's a taxable benefit, meaning income tax is deducted from the rate.
Employees will receive their Maternity Benefit directly into their bank account, each week in advance. However, if you're paying them whilst they're on Maternity Leave, they can have it paid into your bank account and then added to the current amount.
Do all employees qualify for Maternity Benefit pay?
No, not all of your employees will qualify for Maternity Benefit pay. To do so, employees (both employed and self-employed) must have made certain social welfare payments and Pay Related Social Insurance (PRSI) contributions in a certain timeframe.
They must also have a certified Maternity Leave via a leave certification from work.
What is a leave certification from work?
A leave certification from work is a document confirming that an employee has their Maternity Leave certified by their employer.
The staff member must provide their employer with a certificate from their doctor, confirming when their baby is due. Following this, the employer must complete a form MB2.
But if their employment contract ends within 16 weeks of the end of the week when their baby is due, Maternity Benefit is paid the day they finish employment. Following this, the employer would then complete a form MB2.
For people in self-employment, their doctor must complete a form MB3 to certify the expected due date. 
How many PRSI (social insurance) contributions do you need to qualify for Maternity Benefit?
To qualify for Maternity Benefit, an employee needs a certain amount of PRSI contributions. The amount differs depending on if they are self-employed workers or employees working for a company.
For people employed in a company, they must have:
- At least 39 weeks of PRSI paid in the 12 months before the first day of Maternity Leave.
Or;
- At least 39 weeks of PRSI paid since starting work, and a minimum of 39 weeks of PRSI paid or credited in the relevant tax year or the tax year after the relevant tax year.
Or;
- At least 26 weeks of PRSI contributions paid in the relevant tax year and a minimum of 26 weeks of PRSI paid in the tax year before the relevant tax year. For example, if an employee is going on Maternity Leave in 2024 - the relevant tax year is 2022 and the year before is 2021.
For self-employed people (they must be in insurable employment), they must have:
- 52 weeks of PRSI contributions paid at Class S in the relevant tax year. For example, if they're going on Maternity Leave in 2024, the tax year is 2022.
Or;
- 52 weeks of PRSI contributions paid at Class S in the tax year before the relevant tax year. For example, if they're going on maternity leave in 2024, the tax year before the relevant tax year is 2021.
Or;
- 52 weeks of PRSI contributions paid at Class S in the tax year after the relevant tax year. For example, if they're going on maternity leave in 2024, the tax year after the relevant tax year is 2023.
How to apply for Maternity Benefit
Any employees wanting to receive Maternity Benefit must make their application at least six weeks before they intend to go on Maternity Leave.
For anyone self-employed, applications should be made at least 12 weeks before they intend to go on Maternity Leave.
Applying for Maternity Benefit online
The easiest way for your employees to apply for Maternity Benefit is to complete an online application. This is done via the My Welfare website.
On the site, your employees should fill out the online questions, and upload any supporting documentation they have. This'll either be a completed MB2 or MB3 form.
Applying for Maternity Benefit via postal applications
Postal applications for Maternity Benefit can also be made. A Maternity Benefit application form needs to be completed and sent to the Maternity Benefit Section of the Department of Social Protection, this includes an MB2 section that must be completed by the employer.
Self-employed people should get the benefit section of the form completed by their doctor before applying.
Can the decision for Maternity Benefit be appealed?
Yes if an employee isn't happy with the decision made on their Maternity Benefit, an appeal can be made.
The appeal must be made to the Social Welfare Appeals Office, and be done within 21 days of the decision being made. As their employer - you cannot submit the appeal on their behalf.
Can employees claim Maternity Benefit for premature births?
Yes, if their baby is born premature (before the date they were due to start their Maternity Leave) - Maternity Benefit is paid for 26 weeks from the date of the baby's birth. This is plus an extra period at the end of 26 weeks.
The extra Maternity Benefit will be the same as the time between their baby's actual date of birth, and the expected start date of their Maternity Leave and Maternity Benefit.
Can employees claim Maternity Benefit for stillbirths or miscarriages?
Yes, employees are entitled to claim Maternity Benefit for both stillbirths and miscarriages. If their baby has a birth weight of at least 500 grams or at any time after the 24th week of pregnancy (from the beginning of the 25th week) they're entitled to 26 weeks of maternity leave.
They are also entitled to 26 weeks of Maternity Benefit if they meet PRSI contributions.
When applying for Maternity Benefit following a stillbirth, a letter needs to be sent from the employee's doctor. This should be sent along with the Maternity Benefit application form to the Maternity Benefit Section at the Department of Social Protection.
The letter should include the following:
- The expected date of the birth.
- The actual date of birth or the number of weeks when the miscarriage happened.
Can Maternity Benefit be postponed?
Yes, the last 12 weeks of someone's Maternity Benefit can be postponed for up to six months if their child is in hospital. To qualify, they must have received Maternity Benefit for at least 14 weeks and have taken at least four weeks of Maternity Leave.
To apply for a Maternity Benefit to be postponed, an application must be made in writing to the Maternity Benefit Section Department.
Can Maternity Benefit payments be resumed after they've been postponed?
Yes, Maternity Benefit payments can be resumed after they've been postponed.
To restart their postponed Maternity Leave and to receive Benefit, written confirmation must be given to the Maternity Benefit Section Department that their child has been discharged from the hospital.
Can employees receive more than one social welfare payment at once?
Yes, employees can receive more than one social welfare payment at the same time - such as when on Health & Safety Leave. Half-rate Maternity Benefit can be paid if they quality, and have received one of the following payments:
- One-Parent Family Payment.
- Deserted Wife's Benefit or Allowance.
- Prisoner's Wife's Allowance.
- A Widow's Widower's or Surviving Civil Partner's Pension under the Death Benefit Occupational Injuries Scheme.
Get expert advice on Maternity Benefit from Peninsula
When running a business, there may be times when a member of staff is pregnant. And as their due date approaches, they will go on Maternity Leave - and in most cases receive Maternity Benefit.
Ensure you understand what Materntiy Benefit is and how your staff can apply for it. This way you can work with your employees to ensure they receive this vital payment.
Peninsula offers 24/7 HR advice as well as support which is available 365 days a year. Want to find out more? Book a free consultation with one of our HR consultants. Call 0844 891 0353 for help on promoting health and wellbeing at work.
