Maternity Benefit in Ireland: rates, PRSI conditions and deadlines

What you are entitled to

Maternity Benefit is paid by the Department of Social Protection to employed and self-employed people who are on maternity leave and covered by social insurance (PRSI).

For maternity leave commencing on or after 5 January 2026, the standard rate is €299 a week for 26 weeks — 156 days. That is the same figure for employees and for self-employed people. Over the full 26 weeks it comes to €7,774.

Maternity Benefit is taxable, but you do not pay the Universal Social Charge or PRSI on it.

The extra 16 weeks

When your paid Maternity Benefit ends, you can take a further 16 weeks of unpaid maternity leave. You are not paid for it, but you may get a PRSI credit for each week you take, which protects your social insurance record.

If you have dependants, you may get more than €299

This is the part most people miss. When you apply, the Department compares the flat rate of Maternity Benefit against the rate of Illness Benefit — including increases for a qualified adult and Child Support Payments — that you would receive if you were off work through illness. The higher of the two is paid to you.

Citizens Information gives a worked 2026 example: a woman entitled to the €299 standard rate, whose partner is unemployed and signing on for credits, with two children under 12, would receive Illness Benefit of €538.60 (€254 personal rate + €168.60 for a qualified adult + two Child Support Payments of €58). Because she cannot receive less than she would if ill, she is paid €538.60 a week rather than €299.

You qualify for a full-rate Increase for a Qualified Adult if your adult dependant is unemployed and signing on for credits, or is earning under €100.01 a week. If your adult dependant is already receiving a social welfare payment, you cannot get the qualified adult increase but you may get a half-rate Child Support Payment.

Exactly who is eligible

PRSI contribution conditions

You must satisfy one of these three:

• at least 39 weeks of PRSI paid in the 12 months before the first day of your maternity leave; or
• at least 39 weeks of PRSI paid since first starting work, and at least 39 weeks paid or credited in the Relevant Tax Year or the year following it; or
• at least 26 weeks of PRSI paid in the Relevant Tax Year and at least 26 weeks paid in the tax year before that.

Contributions at Classes A, E and H count. If you were self-employed before becoming an employee, your Class S contributions may help you qualify. Members of the Defence Forces pay Class H and are insured, but the benefit is not payable while in service.

When your leave must start

You must start your maternity leave before your baby is due, and within a defined window:

• at least two weeks before the end of the week in which your baby is due, and
• no earlier than 16 weeks before the end of that week.

At a minimum, you must begin your leave on the Monday before the week your baby is due. If your due date is Wednesday 8 October, the latest possible start date is Monday 29 September.

How and when to apply

The quickest route is MyWelfare.ie, which requires a verified MyGovID. Qualifying online applications are awarded automatically in a matter of seconds, and you can track your claim.

Apply at least six weeks before you plan to go on maternity leave if you are an employee, and at least 12 weeks before if you are self-employed.

You will need certification:

• Employees: ask your doctor for a certificate confirming when your baby is due, give it to your employer, and your employer completes form MB2 (Employer Certificate for Maternity Benefit) and gives it back to you. Include the MB2 with your application.
• Self-employed or not currently employed: your doctor completes form MB3 (Medical Certificate for Maternity Benefit). Your doctor must complete this after your 24th week of pregnancy.

Maternity Benefit is paid directly into a current or deposit account — it cannot be paid into a mortgage account. If your employer continues to pay you in full during maternity leave, they may require the benefit to be paid to them instead, and you can agree to that.

Special circumstances

• Premature birth. Maternity Benefit is payable for an extra period after the standard 26 weeks. The additional period equals the number of weeks from your baby's actual date of birth up to two weeks before the expected date of confinement. Tell the Maternity Benefit Section, enclosing written confirmation from your doctor of your PPS number, the date your baby was born and your original due date.
• Stillbirth or miscarriage. If it occurs any time after the 23rd week of pregnancy — from the beginning of the 24th week — or where the baby's birth weight was at least 400 grammes, you are entitled to 26 weeks of maternity leave and Maternity Benefit if you are covered by PRSI. Send a letter from your doctor with the application form.
• Baby in hospital. You can postpone the last 12 weeks of your leave and benefit for up to six months, provided you have received Maternity Benefit for at least 14 weeks and taken at least four weeks of leave after the birth.
• Serious illness. Since 20 November 2024 you can postpone all or part of your leave and benefit for a minimum of 5 and up to 52 weeks, if you have a serious health condition requiring ongoing medical intervention. You can postpone twice, but the total cannot exceed 52 weeks from the initial postponement.

If you do not qualify

If you do not meet the PRSI conditions, you do not receive Maternity Benefit — but the 26 weeks of maternity leave itself is a separate statutory employment right and does not depend on the benefit. You are still entitled to take the leave, and to the additional 16 weeks unpaid.

Other routes worth checking: your employer may pay full salary during maternity leave regardless; if you are already receiving certain social welfare payments you may get half-rate Maternity Benefit; and you can claim Maternity Benefit credits for weeks of unpaid maternity leave to protect your PRSI record. If a decision goes against you, you can appeal in writing to the Chief Appeals Officer within 60 days of the decision.

Where to get help

The Department of Social Protection is the governing authority. The Maternity Benefit Section can be reached on 0818 300600 or at maternityben@welfare.ie. Citizens Information publishes plain-language guidance and worked rate examples at citizensinformation.ie, and the Department publishes its full Operational Guidelines for Maternity Benefit — the document deciding officers actually work from — on gov.ie.