Can Self-Employed Workers Get Maternity Benefit in Ireland?

Maternity Benefit is a payment that women receive from Ireland’s Department of Social Protection (DSP) while on maternity leave.

Although it's commonly associated with employees, self-employed individuals may also qualify if they meet specific conditions.

Are you a self-employed business owner in Ireland?

Keep reading to find out if you qualify for Ireland’s Maternity Benefit.

Do Self-Employed People Qualify For Maternity Benefit?

To qualify for Maternity Benefit in Ireland as a self-employed individual:

• You must have sufficient Pay Related Social Insurance (PRSI) contributions.

• Your doctor must have certified your maternity leave.

Let’s explore these in detail.

1. Pay the Relevant PRSI Contributions

People who are formally employed or self-employed in Ireland pay PRSI contributions.

As a self-employed individual, you must meet the following contribution conditions over a 12-month period to qualify for Maternity Benefit:

• 52 weeks of contributions paid at Class S of the relevant tax year.

• 52 weeks of contributions paid at Class S in the tax year before the relevant tax year.

• 52 weeks of contributions paid at Class S in the tax year after the relevant tax year.

If you’re going on maternity leave in 2025, the relevant year is 2023. The tax year before the relevant year is 2022, and the year after the tax year is 2024.

Learn more about the PRSI contributions for Maternity Benefit.

2. Get Certified Maternity Leave

If you’re self-employed in Ireland, your doctor must certify your maternity leave by filling out a Medical Certificate for Maternity Benefit (MB3 form) and approving the expected due date for the birth of your baby.

Your doctor will not charge you for filling out the MB3 form.

The MB3 form has to be signed and submitted along with your Maternity Benefit application form (MB1).

Your application will be processed when you send in the Maternity Benefit forms. 

If approved, you should receive your Maternity Benefit payments from the first week of your maternity leave.

Is Maternity Benefit for Self-Employed People Taxable?

Maternity Benefit in Ireland is liable to a 20% Income Tax for employed and self-employed people.

However, Maternity Benefit is not subject to Universal Social Charge (USC) and PRSI.

4 FAQs About Ireland’s Maternity Benefit

Here are answers to some commonly asked questions about Irish maternity benefit:

1. How Much Is the Maternity Benefit Payment?

Ireland's standard Maternity Benefit weekly rate is €289 — paid for 26 weeks of maternity leave, as provided in the Maternity Protection Act 1994.

However, you may only qualify for a half-rate Maternity Benefit if you’re eligible for Maternity Benefit and receive a social welfare payment like the Widows and Surviving Civil Partner’s Pension.  

Learn more about Maternity Benefit Payments here.

2. Can Self-Employed Individuals Receive Extra Maternity Leave?

In addition to the 26 weeks of paid maternity leave, employed and self-employed people can take an extra 16 weeks of unpaid maternity leave if necessary.

3. What Happens in the Case of a Premature Birth?

If you’re self-employed and have a premature birth before your maternity leave starts, the maternity leave instead begins from the date of birth and carries on for 26 weeks plus an additional period.

This extra period is the time between the baby's actual birth date and the day you had initially planned to take leave before your expected due date.

Here’s an example:

Suppose you planned to take your leave 2 weeks before your expected due date, but your baby arrived 2 weeks earlier than your expected maternity leave date.

Then, you’ll get 26 + 2 weeks of maternity leave from the date of birth.

If you have a miscarriage or a stillbirth, you have an entitlement to 26 weeks of benefit, provided that the child’s birth weight is at least 500 grams and you meet the PSRI requirements.

4 How Can Self-Employed Workers Help Salaried Staff Access Maternity Benefit in Ireland?

If you’re a business owner employing salaried staff in Ireland, you can help them access Maternity Benefit by ensuring they understand the eligibility criteria and required steps.

Here’s what you can do:

• Educate your staff on PRSI contributions: Encourage your employees to track their PRSI contributions. They must meet the required Class A PRSI contributions to qualify for the Maternity Benefit. Providing guidance on tax and contribution records can help them prepare in advance.

• Guide them through the application process: Your employees must submit an MB2 form, which you need to complete and verify before they send it to the Department of Social Protection (DSP). If they’re unsure about the process, directing them to the DSP can help simplify their application journey.

• Provide financial planning support: Since Maternity Benefit is taxable, your employees may need to plan for tax deductions. Offering access to financial planning resources or connecting them with accountants can help them manage their maternity leave finances more effectively.

• Offer additional workplace benefits: While Maternity Benefit provides income support during leave, additional benefits like private health insurance or flexible work arrangements can further enhance maternity support. Consider integrating paid leave options or employer-sponsored insurance plans to assist your staff.