Maternity Benefit Ireland 2026 — €299/week, 26 weeks
Maternity Benefit Ireland 2026
Maternity Benefit pays €299 per week for 26 weeks to employed and self-employed people on maternity leave in Ireland. The rate increased from €299/week in 2025. Subject to PRSI conditions and Income Tax (not USC or PRSI), and paid directly to the claimant regardless of whether an employer also provides a top-up.
Maternity Benefit 2026 — At a glance
- Weekly rate
- €299/week
- Duration
- 26 weeks (156 days)
- Total payment
- €7,774 (gross)
- Tax
- Income Tax only (not USC or PRSI)
- Self-employed eligible?
- Yes — Class S PRSI
- Apply by
- At least 6 weeks before leave (12 if self-employed)
How much is Maternity Benefit?
The standard Maternity Benefit rate in 2026 is €299 per week for 26 weeks, giving a total gross payment of €7,774. This is a flat rate — it does not depend on your previous earnings.
There is one exception: if you would have been entitled to a higher rate of Illness Benefit (because you have qualifying dependants), Maternity Benefit is paid at the higher Illness Benefit rate rather than the standard €299. For most claimants, the €299 flat rate applies.
Half-rate Maternity Benefit may apply if you are already receiving One-Parent Family Payment or certain other social welfare payments at the time of your maternity leave.
PRSI conditions
You must satisfy one of the following three PRSI options:
| Option | Requirement |
|---|---|
| Option 1 | 39 weeks PRSI paid in the 12 months before the first day of maternity leave |
| Option 2 | 39 weeks PRSI paid since first starting work AND 39 weeks PRSI paid or credited in the relevant tax year or the year before it |
| Option 3 | 26 weeks PRSI paid in the relevant tax year AND 26 weeks PRSI paid in the tax year before the relevant tax year |
PRSI classes that count: A, E, H (employees) and S (self-employed).
Class S applies to self-employed people who pay PRSI annually through their income tax return. A minimum of 52 weeks Class S PRSI must be paid in the relevant tax year for self-employed claimants.
Who qualifies?
- You are employed or self-employed and expecting a baby or adopting a child
- You satisfy the PRSI contribution conditions
- You start maternity leave at least 2 weeks before your due date
- You are habitually resident in Ireland
Who may not qualify?
- People who have not paid sufficient PRSI (classes that count: A, E, H, S)
- People who do not satisfy the Habitual Residence Condition
- Self-employed people who pay PRSI at Class S but have not reached 52 weeks in the relevant tax year
- Carers or community employment participants who are not in insurable employment
Taxation of Maternity Benefit
Maternity Benefit is subject to Income Tax but not to Universal Social Charge (USC) or PRSI. This means:
- Revenue automatically notifies your employer of the Maternity Benefit amount
- Your employer reduces your tax credits accordingly and deducts tax via the PAYE system
- If you are on an emergency tax basis, contact Revenue directly to avoid overpayment
- The net (after-tax) Maternity Benefit amount depends on your tax credits and personal circumstances
Worked examples
Example 1 — Standard employee
Sofia is a nurse on a salary of €45,000/year. She has paid PRSI Class A for 3 years. She goes on maternity leave for the full 26 weeks.
Gross Maternity Benefit: 26 × €299 = €7,774
She is in the 20% tax band, with a personal tax credit of €1,875. Revenue adjusts her credits — she pays Income Tax on the benefit but not USC or PRSI.
Example 2 — Self-employed (Class S)
Maria is a self-employed hairdresser. She has paid Class S PRSI for 2 years. She takes 26 weeks maternity leave.
Gross Maternity Benefit: 26 × €299 = €7,774
She applies directly to DSP (not through an employer). She settles any Income Tax owed on the benefit in her annual tax return.
Example 3 — Early birth
Ana planned to start maternity leave at 37 weeks of pregnancy. Her baby arrived at 35 weeks.
Maternity Benefit starts from the date of birth, regardless of planned leave start date.
Full 26 weeks is still available from the actual birth date. Notify DSP immediately when the baby arrives early.
How to apply
-
Download form MB10 (employees)
Form MB10 is available from your employer, your Intreo Centre, or downloadable from gov.ie. Apply at least 6 weeks before your maternity leave is due to start. You can also apply online at MyWelfare.ie with a MyGovID account.
-
Have your employer complete their section
Your employer must confirm your expected date of return to work, your employment start date, and your leave start date.
-
Self-employed: apply directly
Self-employed people apply at least 12 weeks before their maternity leave using the same form, but submit it directly to DSP without an employer section. Include proof of self-employment income (tax returns, Revenue Notice of Assessment).
-
Provide your bank details
Maternity Benefit is paid directly into your bank account weekly.
After your Maternity Benefit ends
- You can request an additional 16 weeks of unpaid maternity leave immediately after the 26 paid weeks — you must give your employer 4 weeks’ notice
- Parent’s Leave (9 weeks at €299/week) can be taken within the first 2 years of the child’s birth — separately from maternity leave
- You can return to the same job (or an equivalent) after maternity leave — you have a protected right of return
- Child Benefit should start automatically — if not received within 2 months of birth, contact the Department
Interactions with other payments
- Child Benefit — starts automatically after birth; entirely separate from Maternity Benefit
- Parent’s Leave Benefit — separate 9-week entitlement at €299/week; can be taken within 2 years of birth, after maternity leave ends
- Paternity Benefit — for the other parent; 2 weeks at €299/week; can be taken concurrently with your maternity leave
- Employer top-up — some employers pay a salary top-up during maternity leave; Maternity Benefit is paid in addition and is not reduced by employer top-ups
- One-Parent Family Payment — if eligible, half-rate Maternity Benefit may apply
Refusals and appeals
If your claim is refused, you will receive a written explanation. The most common reasons are insufficient PRSI contributions, or a contribution class that does not count. You can:
- Request an informal review from DSP — provide payslips confirming PRSI deductions
- Submit a formal appeal to the Social Welfare Appeals Office within 21 days
- Check your PRSI record online at MyWelfare.ie to confirm contributions are correctly recorded
Frequently asked questions
- Maternity Benefit is subject to Income Tax — the €299/week is the gross rate; you will pay tax on it, but not USC or PRSI.
- Self-employed people can qualify — provided they have paid sufficient Class S PRSI.
- Maternity Benefit is not reduced if your employer also pays you a salary top-up during leave. Both are paid in full.
- If your baby is born early, Maternity Benefit starts from the date of birth — notify DSP immediately.
- After the 26 paid weeks, you have the right to take an additional 16 weeks of unpaid maternity leave — you do not need to return to work immediately.
- Parent’s Leave (9 weeks, €299/week) is a separate entitlement available after maternity leave, within the first 2 years of the child’s life.
Related guides
This page was reviewed against official Irish government guidance and updated to reflect 2026 Maternity Benefit rates. Rate: €299/week for 26 weeks (increased from €299/week in 2025). Tax: Income Tax only, not USC or PRSI.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.