Maternity Benefit PRSI Contributions for Employees Explained

Maternity Benefit in Ireland is a social welfare payment to support employed women, as per the Maternity Protection Act 1994.

Your employees’ eligibility for Maternity Benefit depends on whether they have enough PRSI (Pay Related Social Insurance) contributions, which fund social welfare payments.

The contribution amount depends on your employees’ pay and is divided into two parts — the portion you pay as the employer and the portion deducted from your employees’ salary.

This guide explores the PRSI contribution requirements for employees, self-employed women, and previously employed women, whether working in Ireland or abroad.

Further Reading

• Leave no room for error and discover the information your employees need to fill in their Paternity Benefit Forms.

• Explore how Ireland’s Auto Enrolment Pensions scheme operates and what it means for your business.

• Check out some essential details expectant mothers on your team should remember when filling out Maternity Benefit Forms.

How Many PRSI Contributions Do Employees Need to Qualify for Maternity Benefit?

The PRSI contributions your employees need to qualify for Maternity Benefit depend on their employment contract or PRSI class.

Check the list below to find the requirements that apply to them.

Note: Some of these requirements are based on your employees’ relevant tax year. The relevant tax year is the second last complete tax year before the year their maternity leave and Benefit start.

For example, if your employee takes maternity leave in 2025, their relevant tax year is 2023.

A. Employed Women

A woman under insurable employment needs to have either:

• 39 weeks of paid PRSI contributions for the 12-month period before the start of her maternity leave OR

• 39 weeks of PRSI paid contributions since first starting employment. Plus, 39 weeks of paid PRSI contributions in the relevant tax year or the year after the relevant tax year OR

• 26 weeks of PRSI contributions paid in the relevant tax year plus 26 weeks of contributions in the year before the relevant tax year.

Did you know? The PRSI contributions required to qualify for Parent’s or Paternity Benefit in Ireland are the same as those needed for Maternity Benefit. But the paternity leave and benefit period are different, as are the parent’s leave and benefit period.

B. Previously Employed Women

For a previously employed woman to qualify for Maternity Benefit, their last day of work (before maternity leave) must be within 16 weeks of the baby’s due date. They can also qualify for Maternity Benefit if they’ve recently quit their job (less than 16 weeks ago).

However, depending on the applicable PRSI classes, they should meet the social insurance contribution conditions for employed and self-employed people.

C. Self-Employed Women

Self-employed women can qualify for maternity benefit they have either:

• 52 weeks PRSI Class S contributions paid in the relevant tax year, OR
• 52 weeks PRSI Class S contributions paid in the year before the relevant tax year, OR
• 52 weeks PRSI Class S contributions paid in the year after the relevant tax year.

The catch?

Self-employed individuals can’t claim PRSI Class S contributions until they’ve paid the Universal Social Charge or income tax due for that year. So, they must pay their PRSI contributions and tax to qualify for Maternity Benefit.

D. Women Previously Employed Internationally

If your employees were previously employed in a country under the UK or European Union (EU) regulations, they could qualify for Maternity Benefit.

They can combine their insurance record from that country with their PRSI contributions in Ireland. However, they must be in insurable employment and have paid the most recent PRSI contribution (usually monthly) in Ireland.Got more questions?

Read our detailed guide on Maternity Benefit in Ireland.

4 FAQs About Maternity Benefit

Here are answers to common questions you or expectant mothers on your team may have about Maternity Benefit:

1. Where Can Employees Apply for Maternity Benefit?

Expectant mothers in your team must apply for Maternity Benefit at least six weeks before the first day of their maternity leave.

To apply, they must fill out an online form on MyWelfare.ie (using their MyGovID account) or send the physical Maternity Benefit application form to:

Maternity Benefit Section

Address: Department of Social Protection, McCarter’s Road, Ardaravan, Buncrana, Co. Donegal, F93 CH79

Number: (01) 471 5898

LoCall: 0818 690 690

2. How Long Can Employees Claim Irish Maternity Benefit Payments?

In Ireland, Maternity Benefit is paid for 26 weeks (excluding Sundays) or 156 days at a weekly rate of €289 in 2025 (the basic maternity pay rate).

During this period, employees are not allowed to take up full-time employment.

Additionally, employees can take up to 16 weeks of unpaid maternity leave after the 26 weeks of Maternity Benefit. However, this additional period does not qualify for the Extended Maternity Benefit.

3. When Are Employees Entitled to Half-Rate Maternity Benefit?

Your employees will get half-rate Maternity Benefit if they’re also receiving other social welfare payments, such as:

• One-Parent Family Payment
• Widow’s and Surviving Civil Partner’s (Contributory and Non-Contributory) Pension
• Prisoner’s Wife’s Allowance
• Deserted Wife’s Benefit or Allowance
• A Surviving Civil Partner or Widow’s Widower’s Pension (under the Death Benefit Occupational Injuries Scheme)

Your employees can receive full-rate Maternity Benefit alongside other payments such as Carer’s Allowance, Working Family Payment (WFP), or Child Benefit. However, they may qualify for a higher rate of Maternity Benefit if they’re entitled to a higher rate of Illness Benefit.

4. How Can Employers Enhance Maternity Support for Their Team?

As an employer, your role ensures employees can access Maternity Benefit smoothly. Here are key ways you can support your team:

• Ensure PRSI Compliance: Verify that PRSI contributions for your employees are up to date and accurately reported. Any discrepancies can delay or affect their Maternity Benefit eligibility.

• Educate Employees on Their Rights: Inform expectant employees about their maternity leave entitlements, Maternity Benefit, and additional unpaid maternity leave options. Sharing clear, accurate information builds trust.

• Facilitate Smooth Transitions: Work with employees to plan for their maternity leave, including transitioning responsibilities and setting up a clear return-to-work plan.

• Offer Flexible Maternity Benefits: Beyond statutory requirements, consider adding supplementary maternity benefits, such as top-up payments during maternity leave or extended paid leave, to demonstrate commitment to employee well-being.

• Create a Family-Friendly Work Environment: Support returning employees with flexible work arrangements, on-site childcare options, or access to resources for work-life balance.

Provide Employee Health Insurance with Kota

Whether your employees meet the PRSI contributions required for Maternity Benefit or not, you can support them with health insurance through Kota.

Kota makes it easy to offer employee health insurance benefits. Your employees can select plans that include maternity coverage or enhance their plans with maternity add-ons for extra support during this important time.

Why not join Kota and support your team with comprehensive health benefits?