Maternity Benefit Ireland 2026 — €299/week for 26 weeks
Maternity Benefit Ireland
Maternity Benefit pays €299 per week for 26 weeks to PAYE employees and self-employed workers who take maternity leave. Here is how to qualify, how much you get, and when and how to apply.
Maternity Benefit Ireland 2026 — At a glance
- Weekly rate
- €299/week
- Duration
- 26 weeks paid
- Total paid
- €7,774 (before tax)
- Taxable
- Yes — Income Tax only
- Means-tested
- No
- Apply
- At least 6 weeks before leave
- PRSI requirement (employees)
- 39 paid contributions in relevant tax year (or qualifying alternatives)
Key facts — Maternity Benefit 2026
Who qualifies for Maternity Benefit?
Maternity Benefit is available to employees and self-employed workers. The key conditions are:
- You are pregnant and going on maternity leave
- You were in insurable employment or self-employment immediately before going on leave
- You have the required number of PRSI contributions (see below)
- Your maternity leave starts no earlier than 2 weeks before your baby's due date
PRSI contribution requirements
| Employment type | Contribution requirement |
|---|---|
| PAYE employee — Option 1 | 39 paid PRSI contributions in the relevant tax year (the second last complete tax year before your claim) |
| PAYE employee — Option 2 | 39 paid contributions in the 12 months immediately before the baby is due |
| PAYE employee — Option 3 | 26 paid contributions in each of the last 2 complete tax years |
| Self-employed | 52 PRSI Class S contributions paid in the relevant tax year |
How maternity leave works in Ireland
Maternity leave in Ireland is split into two periods:
- 26 weeks paid maternity leave — Maternity Benefit is paid during this period
- 16 weeks additional unpaid maternity leave — you have the right to take this, but Maternity Benefit is not paid
Your maternity leave must begin no earlier than 2 weeks before your due date and no later than the week of the birth. At least 2 weeks must be taken before the birth and at least 4 weeks after.
How to apply — step by step
-
Get your doctor to complete form MB2
Form MB2 is the medical certificate confirming your pregnancy and expected due date. Your GP or obstetrician completes and signs this form.
-
Complete form MB1
MB1 is the Maternity Benefit application form. Download it from gov.ie or get it from your Intreo Centre. Complete your personal details, PRSI details and planned leave dates.
-
Get employer confirmation (employees only)
Your employer must complete the employer section of form MB1, confirming your employment details, PRSI class and the dates of your maternity leave.
-
Submit at least 6 weeks before leave starts
Send the completed MB1 and MB2 forms to the Maternity Benefit section of the Department of Social Protection. Self-employed applicants should apply 12 weeks before to allow more processing time.
-
Receive payment
Maternity Benefit is paid weekly directly into your bank account. You will receive a decision letter before your leave starts confirming your entitlement.
Maternity Benefit and tax
Maternity Benefit is subject to Income Tax. It is not subject to USC or PRSI. Revenue will notify your employer of the taxable amount, or — if you are self-employed — it will appear on your annual assessment.
Because your overall income for the year may be lower while on leave, many women receive a tax refund at year end. You can check and claim this through myAccount on revenue.ie.
Frequently asked questions
How much is Maternity Benefit in Ireland in 2026?
€299 per week, paid for 26 weeks. The total paid is €7,774 before tax (26 × €299). The rate is fixed — it does not depend on your salary.
Who qualifies for Maternity Benefit?
PAYE employees and self-employed workers who are pregnant, going on maternity leave, and have sufficient PRSI contributions. Employees need 39 PRSI contributions in the relevant tax year (or alternative qualifying options). Self-employed need 52 Class S contributions.
When should I apply for Maternity Benefit?
At least 6 weeks before your maternity leave starts. If you are self-employed, apply at least 12 weeks before. The earliest your benefit can start is 2 weeks before your due date.
Can self-employed women get Maternity Benefit?
Yes, provided they have paid 52 PRSI Class S contributions in the relevant tax year. The rate and duration are the same as for employees: €299/week for 26 weeks.
Is Maternity Benefit taxable in Ireland?
Yes. It is subject to Income Tax but not to USC or PRSI. Many women receive a tax refund at year end because their total annual income is lower while on leave.
What PRSI class is needed for Maternity Benefit?
PRSI Classes A, E, H, P and S count. Class A is the most common for PAYE employees. Self-employed pay Class S.
Can I take extra maternity leave without pay?
Yes. After the 26 weeks of paid maternity leave, you have the right to take an additional 16 weeks of unpaid maternity leave. Maternity Benefit is not paid during the unpaid period, but your right to return to your job is protected.
- Maternity Benefit is not salary-linked — everyone who qualifies receives the same flat rate of €299/week regardless of their earnings.
- Maternity Benefit is taxable — it is subject to Income Tax (though not USC or PRSI). You may receive a tax refund at year end if your total income for the year is lower.
- Receiving Maternity Benefit does not automatically give you Child Benefit — you must apply for Child Benefit separately once your baby is born.
- You can still qualify if you were recently made redundant — provided you have sufficient PRSI contributions from your working history.
- Self-employed people can qualify — but they need 52 Class S contributions paid in the relevant tax year, which is a stricter test than for employees.
- Maternity leave and Maternity Benefit are different things — leave is an employment right, while Maternity Benefit is a social welfare payment. Your employer may top up the benefit, but is not required to.
Official sources
This page is reviewed against official Irish government guidance and updated whenever Maternity Benefit rates or PRSI requirements change.
Related guides
This page was reviewed against official Irish government guidance and updated to reflect 2026 Maternity Benefit rates and PRSI contribution requirements.