Paternity Benefit Ireland: What Employers Must Know

Paternity Benefit in Ireland is a social welfare payment for employees or self-employed workers on paternity leave.

It helps ease the financial burden of unpaid leave while your employees care for their newborns.

Who can qualify for it?

How can your employees apply, and how much does it pay?

What’s your role as an employer?

We’ll answer these questions in this guide.

What Is Paternity Benefit?

Paternity Benefit in Ireland is a public health service payment for people on paternity leave, per the Paternity Leave And Benefit Act 2016. 

It helps fathers care for their newborns, especially when they take unpaid paternity leave. 

This Irish employee benefit is available to both employed and self-employed individuals who meet specific Pay Related Social Insurance (PRSI) contribution requirements. (More on this soon.)

When Should You Apply for Paternity Benefit?

Generally, you must apply for Paternity Benefit by four weeks before your paternity leave begins. 

If you’re self-employed, you must apply at least 12 weeks before your paternity leave.

Who Can Qualify for Paternity Benefit?

To claim Paternity Benefit, your employees must be a relevant parent, meaning they are one of the following:

• The birth father of the child

• The spouse, cohabitant, or civil partner of the mother of the child

• The parent of a donor-conceived child

• The parent who isn’t the qualifying adopter of the child

Your employees are entitled to paternity leave regardless of gender — as long as they’re the partner or cohabitant of the mother or primary parent and fulfil these conditions:

1. They’re on Certified Paternity Leave from Work

To receive certified paternity leave from work: 

• If your employee is applying for Paternity Benefit, they must provide you with a doctor's certificate confirming the baby's expected due date or birth date. As their employer, you must complete the PB2: Employer Certificate for Paternity Benefit form to confirm their entitlement to paternity leave.

• For self-employed individuals, a doctor must complete the PB3: Medical Certificate for Paternity Benefit to certify the baby’s due date or birth date.

Learn more about these Paternity Benefit Forms.

What if your employee is adopting a child?

If your employee is adopting a child, they must provide you with a certificate of placement confirming the adoption.

For intercountry adoptions, they must submit a declaration of eligibility and suitability for the child, along with written details of the actual or expected placement date.

These documents are required when applying for Paternity Benefit.

2. They’re Covered by Pay Related Social Insurance (PRSI)

To qualify for Paternity Benefit, your employees must have a certain number of PRSI contributions on their social insurance record and come under one of these PRSI contribution classes:

• Class A: Individuals employed in industrial, commercial, and service sectors earning €38 or more weekly. This class also includes public and civil servants employed from 6 April 1995.

• Class E: Ministers of religion employed by the Representative Body of the Church of Ireland.

• Class H: Non-commissioned officers (NCOs) and enlisted personnel of the Defence Forces. However, members of Defence Forces paying PRSI Class H contributions cannot avail Paternity Benefit while in service.

• Class S: Self-employed people, certain company directors, people doing business independently, and people with investment and rental income.

How Many PRSI Contributions Do Your Employees Need?

To qualify for Paternity Benefit, your employees must have:

• At least 39 weeks of paid PRSI contributions in the 12 months before the first day of their paternity leave. OR

• At least 39 weeks of PRSI paid since first starting work. Plus, at least 39 weeks of PRSI contributions credited or paid in the relevant tax year (two years before the benefit year) or the tax year after the relevant tax year. OR

• At least 26 weeks each of PRSI contributions paid in the relevant tax year and the tax year before the relevant tax year.

For instance, if your employee is going on paternity leave in 2025, 2023 is the relevant tax year, 2024 is the year after the relevant tax year, and 2022 is the year before the relevant tax year.

Self-employed individuals should have either:

• At least 52 weeks of paid PRSI contributions at Class S in the relevant tax year. OR

• At least 52 weeks of paid PRSI contributions at Class S in the tax year before or after the relevant tax year.

For example, if a self-employed individual is going on paternity leave in 2025, 2023 is the relevant tax year — and you can qualify with 52 weeks of paid contributions in either 2022 or 2024.

These contribution conditions are the same as those for Maternity Benefit. 

Want to learn about Maternity Benefit to better support expectant mothers on your team?

Explore our in-depth guide on Irish Maternity Benefit for key insights.

Note: If you own a business in Ireland and are self-employed, your PRSI Class S contributions (for a particular year) aren’t awarded until you’ve paid the total tax or income tax due for that year. You must pay your PRSI contributions and tax to qualify for Paternity Benefit.

Paternity Benefit Payment Rates 2025 

In 2025, if your employees are eligible for full-rate Paternity Benefit, they’ll receive €289 a week for two weeks. It’s the same amount as the weekly rate of Maternity Benefit payments.

However, they’ll be entitled to half-rate Paternity Benefit if they’re on certain social welfare payments like the Widow’s and Surviving Civil Partner’s Pensions.

What’s more?

Your employees can qualify for different payment rates based on their dependents.

Find out more information on Paternity Benefit Payments.

Paternity Benefit is paid directly into your employee’s personal bank or building society account. However, it can also be transferred to your (the employer’s) account if you provide paid paternity leave in exchange for the benefit payment.

If your company offers paid paternity leave, review your employment contract to confirm how Paternity Benefit applies.

When Is Paternity Benefit Paid to Employees?

Paternity Benefit is paid for the two weeks when your employees are on paternity leave. However, this period can be preponed or postponed in certain situations like:

A. Premature Births

If your employee’s child is born prematurely (before the start of their paternity leave and benefit payments), they can change the leave and benefit dates.

As an employer, you must provide a letter confirming any changes to your employee’s paternity leave and benefit dates. Your employee must also submit a hospital-issued letter confirming the child’s birth date.

These documents must be submitted to the Paternity Benefit section of Ireland’s Department of Social Protection (DSP). 

Are you self-employed?

Then, you can write a letter confirming your new leave and benefit dates and submit it with a doctor’s or hospital’s letter confirming the child’s birth date to the Paternity Benefit Section.

B. Stillbirths and Miscarriages

Your employees are entitled to paternity leave and benefit if there’s a stillbirth or miscarriage after the 24th week of pregnancy (from the start of the 25th week).

To claim the benefit, your employees need to get a letter from their doctor confirming:

• The expected date of birth of their baby

• The actual date of birth of their baby and 

• The number of weeks of pregnancy  

Once your employee's leave has been certified by you (or self-certified if you’re self-employed), they must submit the letter with the Paternity Benefit application form.

C. Hospitalisation of the Baby

In the event of the employee's child's hospitalisation, they can postpone their paternity leave and benefit (or whatever portion is remaining) for up to six months. 

Your employees must submit a letter from you confirming their new leave dates to the Paternity Benefit Section of the Department of Social Protection. 

Similarly, if you’re an employer (self-employed), you must submit a letter stating your new leave dates and a hospital letter confirming your child’s date of birth.

Taxation of Paternity Benefit Ireland

Like any other social welfare payment, Paternity Benefit is taxable. However, it isn’t subject to PRSI and Universal Social Charge (USC).

What’s the taxation rate?

It depends on personal circumstances plus the tax reliefs and tax credits your employees claim.

The Department of Social Protection pays Paternity Benefit to your employees without any tax deduction. However, it notifies Revenue of the amount of Paternity Benefit applicable for tax purposes.

If your employees pay taxes through the PAYE (Pay As You Earn) system, here’s what can happen:

• As an employer, you must calculate and deduct Income Tax, PRSI, and Universal Social Charge (USC) from each employee’s weekly payslip. You are also responsible for reporting these deductions to Revenue on or before the pay date.

• Revenue will automatically reduce your employees’ annual tax credits and rate bands to account for the tax payable on their Paternity Benefit.

Tax credits are a form of government relief that reduces your employees' tax payable. A rate band is the amount of income that will be taxed at a particular percentage (either 20% or 40%).

But here’s the thing:

If your employees choose to have their Paternity Benefit paid to you, they may be entitled to a PRSI refund. You must complete the Employee Refund of PRSI Contributions Application Form (PRSI REF1).

If you’re self-employed and pay taxes through the self-assessment system, you must include details of all Paternity Benefit payments received in your annual tax return. 

How Can Employees Apply for Paternity Benefit?

Generally, your employees must apply for Paternity Benefit by four weeks before their paternity leave begins. 

Self-employed people must apply at least 12 weeks before paternity leave.

Your employees can either: 

• Submit an online application for Paternity Benefit at mywelfare.ie. OR

• Send a postal application with the relevant documents to the Address of the Paternity Benefit Section. 

To better guide your employees, check out our walkthrough guide on the Paternity Benefit Application Process.

Are your employees on the fence about taking paternity leave?

Let’s understand why.

Common Concerns Among Employees About Taking Paternity Leave & Paternity Benefit

A 2020 Central Statistics Office (CSO) analysis found that nearly 50% of fathers entitled to paternity leave and Paternity Benefit didn’t claim it. 

Why do some employees hesitate to claim Paternity Benefit?

It could be due to the following reasons:

• Lack of Awareness: Many employees are unaware they are entitled to financial support during paternity leave or don’t know how to apply for Paternity Benefit.

• Application Concerns: While straightforward, the process of applying for Paternity Benefits may feel intimidating or burdensome, especially for first-time fathers.

• Fear of Financial Impact: Employees may fear that the benefit won’t fully offset the income loss from taking paternity leave, especially if their employer doesn’t offer top-ups.

• Perceived Workplace Culture: In some cases, employees hesitate to take leave or claim benefits due to concerns about stigma or being seen as less committed to their job.

How Employers Can Encourage Employees to Claim Paternity Benefit

While Paternity Benefit is a state-provided payment, employers play a key role in ensuring employees feel confident and informed enough to claim it. 

Here’s how you can help:

• Educate About Paternity Benefit: Share clear, concise information on the eligibility criteria, application process, and financial support provided by Paternity Benefit. Remind employees that claiming the Benefit doesn’t impact their employment status or job security.

• Simplify the Process: Offer guidance on navigating MyWelfare.ie to apply for Paternity Benefit, and ensure employees know when they should apply.

• Top-Up Policies: If feasible, consider offering a top-up to the Paternity Benefit to match or get closer to full pay during paternity leave. This can help alleviate financial concerns and increase uptake.

• Normalize the Benefit: Encourage leaders and managers in your company to talk openly about Paternity Benefit and paternity leave, helping to dismantle the stigma around taking this time off.

Other Entitlements Employees Can Receive as a Parent in Ireland

These are some other entitlements your employees can receive as a father:

1. Parent’s Leave

Parents of children under two years (or of adoptive children under two years of placement) can take nine weeks of Parent’s Leave in 2025.

Your employees must take this leave in one period of seven consecutive weeks or separate periods of full weeks.

Your employees can also claim a Parent’s Benefit while on this leave if they have enough paid PRSI contributions. In 2025, it’s paid at a weekly rate of €289.

2. Parental Leave

Parents (both) or guardians of children under 12 years can take up to 26 weeks of unpaid leave to look after their children. The leave is applicable for each child before their 12th birthday. 

Your employees must have worked for your company for at least one year to be eligible for parental leave. Their application must also be confirmed and signed at least four weeks before their leave begins.

It can be taken as one continuous period of leave or two separate blows of at least six weeks (with a gap of 10 weeks between the two parental leave periods). 

Your employees can also request a more flexible working arrangement as part of their parental leave, such as taking one or two days off per week. However, as an employer, you’re not obligated to approve the request.

What if your employee has multiple eligible children?

The leave must be limited to 26 weeks within 12 months. However, if they have twins or triplets, they can take more than 26 weeks a year.

Lastly, parents who take parental leave can receive a PRSI Credit for each week of leave taken.

3. Adoptive Benefit

Adoptive Benefit is a payment offered to adoptive parents who are:

• On certified adoptive leave from work.

• Covered by social insurance and meet the required PRSI contributions

Your employees must submit a certificate of placement or declaration of suitability to you (for self-employed individuals, the document must be sent to the Adoptive Benefit section of the DSP).

Your employees can receive up to 24 weeks of Adoptive Benefit if their adoptive leave begins on the date of adoption. In 2025, it will be paid at a weekly rate of €289.

The catch?

Only one parent in a couple can claim Adoptive Benefit, while the other can claim Paternity Benefit. Moreover, your employees must apply for it at least six weeks (12 weeks if a person is self-employed) before the start of their adoptive leave. 

3 FAQs About Paternity Benefit Ireland 

Have more queries? 

We’ll answer some of the most common questions about Paternity Benefit:

1. Can Employees Change the Start Date of Their Paternity Leave and Benefit?

Your employees can change the start date or commencement of paternity leave and benefit if there’s a change in their child’s birth date or day of placement. 

The postponement or change of your employees' claim dates is possible in case of premature births, miscarriages, stillbirths, or hospitalisations. They can even postpone their leave if they fall sick before their leave starts. 

2. Can Employees Take Paid Leave for Antenatal Classes?

Your employees can take paid leave from work to attend the two final antenatal classes before the birth of their child.

To be entitled to the leave, they must notify you in writing at least two weeks before the antenatal classes begin. The notification should outline the dates and times of the classes.

3. Can Employees Take Leave on the Day Their Wife Is in Labour?

Yes, though, it won’t be counted as a part of your employees' paternity leave, which can only start after the birth of their child. 

Your employees might be able to take the leave as Force Majeure leave or annual leave.

Upgrade Your Employee Benefits Offerings with Kota

Paternity Benefit is a supportive aid for many fathers on paternity leave in Ireland. 

Unfortunately, not everyone knows about the benefits they’re entitled to or the rights that protect them while they take it. 

But not everything needs to be that way.

Although employers may be unable to manage Paternity Benefit for their employees, you can put their minds at ease by leaving health insurance and retirement benefits to Kota. 

Why use Kota?

Kota is a modern digital benefits platform that lets you offer flexible and affordable benefits to your employees in Ireland. 

You give your employees complete ownership over their health coverage and savings choices.

Your employees can even add extras to their health insurance plans to adapt for newborns or existing children.

It’s the perfect choice to boost your employee benefits. 

So why not add your team to Kota and get them covered?