Maternity Benefit in Ireland: Everything Employers Must Know

Maternity Benefit in Ireland is a public health service payment for expecting mothers. It is designed to complement maternity leave by providing financial support during this critical time.

As an employer, you might wonder:

• Who among your employees qualifies for Maternity Benefit?

• What does it cover?

• How can your employees apply for it?

We’ve got the answers to help you navigate these questions effectively.

What Is Ireland’s Maternity Benefit?

Maternity Benefit in Ireland is a social welfare payment provided to support employed women on maternity leave, as required by the Maternity Protection Act 1994.

It helps working women make ends meet while they take care of their newborns, especially if you, as an employer, don’t offer paid maternity leave. 

Female workers can also receive this benefit if:

• They’re self-employed 

• They recently ended their employment (no longer than 16 weeks before their due date). 

Who Can Qualify for Maternity Benefit?

Your employees can qualify for Maternity Benefit if they fulfil all of the following conditions:

• They’re on Certified Maternity Leave from Work: Your employees must provide a doctor’s certificate confirming their due date. You’ll need to complete the MB2: Employer Certificate for Maternity Benefit form, even if the employee has left your company (within 16 weeks of their due date). Self-employed individuals require the MB3: Medical Certificate. Learn more about each Maternity Benefit Form.

• They’re Covered by Pay Related Social Insurance (PRSI): Your employees must be in insurable employment and have a certain number of paid PRSI contributions under classes A, E, H, or S. Check out our Maternity Benefits and PRSI Contributions guide for more details. 

• They Start Their Maternity Leave Within the Applicable Period: Your employees must start their period of maternity leave at least two weeks (but no earlier than sixteen weeks) before the end of the week in which their baby is due. Here’s an example:

  • Suppose your employee’s baby is due on Thursday, 16 January 2025. Then the end of the week is Sunday, 19 January. 

  • The latest the employee could start their leave would be Monday, 6 January 2025 (two weeks before the end of that week).

  • The earliest they could start their leave would be Monday, 1 September 2024 (16 weeks before the end of the due week).

Read our guide on Qualifying for Maternity Benefit in Ireland for more information.

Maternity Benefit Payment Rates 2025

If your employees are eligible for full-rate Maternity Benefit, they’ll receive €289 a week for 26 weeks (156 days) in 2025. They’ll only be entitled to half-rate Maternity Benefit if they’re on other social welfare payments like the One-Parent Family Payment. 

The rates can also vary depending on whether your employees have dependants.

Find out in our How Much is Maternity Benefit guide. 

Keep in mind: Your employees must pay tax on Maternity Benefit payments.

However, they are exempt from the Universal Social Charge (USC) and social insurance (PRSI).

When Is Maternity Benefit Paid to Employees?

Maternity Benefit payment is paid over 26 weeks, starting from the first week of your employee’s maternity leave. The payment is made in advance for six days (excluding Sunday) and credited directly to your employee’s bank account.

Discover What Day Maternity Benefit Payment is Made to your employees. 

How Long Can Your Employees Receive Maternity Benefit in Ireland?

Here’s how long your pregnant employees can get Maternity Benefit:

A. Full-Term Pregnancies

Maternity Benefit is paid for 26 weeks or 156 days — excluding Sundays.

B. Premature Births

If your employee’s baby is born before the day they were to start their maternity leave; they get the benefit for 26 weeks from the birth date plus an extra period. 

What’s the extra period?

The extra period is the number of days between your employee’s baby’s actual birth date and the original start date of their maternity leave.

This additional period extends their maternity leave.

For premature births, your employees must provide a copy of the baby’s birth certificate or a hospital letter confirming both the actual and expected birth dates. 

These documents must be submitted to the Department of Social Protection (DSP) to adjust the start date of their Maternity Benefit.

To claim the extra Maternity Benefit, your employees must submit a hospital letter confirming the baby’s birth date and gestational age. This must be sent to the DSP before the first 26 weeks of Maternity Benefit ends.

C. Stillbirths and Miscarriages

If your employee has a miscarriage after the 24th week of pregnancy or stillbirth with their baby weighing at least 500 grams, they can take up to 26 weeks of maternity leave. 

Your employees could also avail of 26 weeks of Maternity Benefit if they meet the PSRI contribution conditions.

In the case of stillbirth, your employee needs a letter from their doctor confirming the expected birth date, the actual birth or miscarriage date, and the number of weeks of pregnancy.

Your employees must submit this letter along with their application forms.

D. Hospitalisation of the Baby

If your employee’s child is in the hospital, they can postpone the last 12 weeks of their Maternity Benefit for up to six months. 

But to do so, they must have received Maternity Benefit payments for at least 14 weeks and taken at least four weeks of leave before their baby was born.

They’ll also need to apply to postpone their Maternity Benefit. 

Benefit payment resumes when your employee submits their child’s discharge papers, and you confirm their eligibility to restart their postponed maternity leave.

E. Returning to Work

While on Maternity Benefit, your employees can do voluntary or public representative work and courses of education.

However, the payments will stop if they return to insurable (paid) employment. 

Your employees must inform the Maternity Benefit Section at least two weeks before their return to work date if they wish to return to employment earlier than the date mentioned in their application.

How Can Employees Apply for Maternity Benefit?

Your employees can apply online for Maternity Benefit at mywelfare.ie, provided they have a verified MyGovID account.

They need to complete the form and upload the required documents. Once submitted, they can track the progress of their claim on the website.

Alternatively, employees can submit a physical application and the necessary documents to the Maternity Benefit Section’s office.

Here are some helpful resources:

• Find out the Maternity Benefit Section’s Address and Contact Details. 

• Learn more about Applying for Maternity Benefit in Ireland. 

What Other Benefits Come with Having a Baby?

Besides Maternity Benefit, here are other entitlements your employees may receive when they become a parent:

• Antenatal classes and medical appointments: 

  • Your employees can take paid leave from work to attend antenatal classes or go for medical appointments before their baby is born.

• Health and safety benefit: 

  • Your employees can get health and safety leave from work if they’re pregnant or breastfeeding.

  • However, this is only applicable if you cannot remove any risk to your employees' health or assign them alternative risk-free duties.

• Unpaid maternity leave: 

  • Your employees are entitled to up to 16 weeks of extra maternity leave that isn’t covered by Maternity Benefit. 

  • Once they apply for unpaid leave, it begins right after your 26 weeks of maternity leave. Your employees can also get social insurance credit for each week of unpaid leave they take.

• Time off for breastfeeding: 

  • Your employees can take time off work to breastfeed if they’ve given birth during the last six months. 

  • This only applies if your organisation doesn’t offer breastfeeding facilities. In such cases, your employees will be paid full-time while working reduced hours, comprising an hour off each day. 

  • However, your employees must notify you of their intention to breastfeed at work at least four weeks before they return from maternity leave.

• Adoptive leave: 

  • Your employees can take 24 weeks of paid leave when they adopt a child. 

  • They’re also entitled to 16 weeks of extra unpaid adoptive leave. Plus, they can take paid time off to attend preparation classes and pre-adoption meetings with social workers.

• Paternity leave: 

  • A father, partner of a mother, or parent of a donor-conceived child can take two weeks off within the first six months of the birth of their baby.

• Paternity Benefit: 

  • Soon-to-be fathers on your team may be eligible for two weeks of paid Paternity Benefit if they’re on paternity leave. It’s applicable at a rate of €289 per week in 2025.

• Parental leave: 

  • Parents (or guardians) of children under 12 years can take up to 26 weeks of unpaid leave. This leave applies to parents and guardians who return to work.

• Parent’s leave: 

  • Parents of children under two years of age (or adoptive children under two years of placement) can take nine weeks of paid leave in addition to their annual leave and sick leave. 

Is Fertility Treatment For Your Employees Covered Under Maternity Benefit?

Unfortunately, no.

The Health Service Executive (Ireland’s publicly funded healthcare system) does not cover fertility treatment (think: egg freezing) or assisted human reproduction services like IVF.

The good news is that your employees can claim tax relief on the costs of IVF (in vitro fertilisation) treatments.

Moreover, approved or prescribed drugs used in fertility treatments are covered under the Drugs Payment Scheme, reducing their costs to €80 per month.

Alternatively, some insurance providers provide coverage for fertility treatments, depending on your employee’s plan.

Employment Rights During Maternity Leave: What Employers Need to Know

As an employer, here are some things you must keep in mind:

• Maternity leave is considered protective, meaning you cannot make an employee redundant while on maternity or additional maternity leave.

• If redundancy is necessary, you must ensure the selection process is fair and unrelated to the employee’s pregnancy or maternity leave. Dismissing an employee due to pregnancy or maternity leave could lead to unfair dismissal claims.

• If the redundancy selection is fair and justifiable, it should take place before the employee starts their maternity leave or after they return to work.

• You must ensure all decisions comply with employment law and are thoroughly documented to avoid potential disputes.

Enhance Maternity Support with Kota's Employee Health Insurance

Maternity Benefit provides essential financial support, but you can offer even more with health insurance from Kota.

Kota makes it easy to provide employee health cover, with plans that include maternity care and optional extras for added support during and after pregnancy. 

With the maternity extra on Kota’s Irish Life Health plans, your employees can access additional benefits like antenatal classes, breastfeeding consultancy, postnatal support, and maternity mental health care.

Additionally, the fertility extra includes cover for treatments like IVF, egg and sperm freezing, fertility tests, and mental health support during the fertility journey.

Show your team you care by offering benefits that go beyond statutory entitlements. Bring Kota to your workplace and provide the core benefits your employees need.