Paternity Benefit Ireland 2026 — €299/week for 2 weeks after birth or adoption
Paternity Benefit Ireland 2026
Paternity Benefit pays €299 per week for 2 consecutive weeks to the other parent after the birth or adoption of a child. It must be taken within 26 weeks of the birth and is subject to PRSI conditions. Both parents can take their respective leaves simultaneously. Paternity Benefit is separate from — and in addition to — Parent’s Leave.
Paternity Benefit 2026 — At a glance
- Weekly rate
- €299/week
- Duration
- 2 consecutive weeks (total €598)
- Window
- Must start within 26 weeks of birth/adoption
- Tax
- Income Tax only (not USC or PRSI)
- Self-employed?
- Yes — Class S PRSI
- Apply by
- At least 4 weeks before leave
Paid parental leave comparison — all types
| Leave type | Who takes it | Duration | Rate (2026) | Window |
|---|---|---|---|---|
| Maternity Leave | Mother / birthing parent | 26 weeks paid | €299/week | Starts before due date |
| Paternity Leave | Other parent | 2 weeks paid | €299/week | Within 26 weeks of birth |
| Parent’s Leave | Each parent separately | 9 weeks each, paid | €299/week | Within first 2 years |
| Parental Leave | Each parent | 26 weeks unpaid | — unpaid | Until child turns 12 |
Who qualifies?
- You are the other parent — the father, the civil partner of the mother, or a relevant parent in a same-sex partnership or surrogacy arrangement
- You are employed (PAYE) or self-employed (Class S PRSI)
- You satisfy the PRSI contribution conditions
- You take paternity leave within 26 weeks of the birth or adoption placement
Who may not qualify?
- People who do not satisfy PRSI conditions (wrong class or insufficient weeks)
- Those who take paternity leave more than 26 weeks after the birth or adoption placement
- People who do not satisfy the Habitual Residence Condition
PRSI conditions
One of three options must be satisfied:
| Option | Requirement |
|---|---|
| Option 1 | 39 weeks PRSI paid in the 12 months before paternity leave starts |
| Option 2 | 39 weeks PRSI paid since starting work AND 39 weeks paid or credited in the relevant tax year or year before |
| Option 3 | 26 weeks PRSI paid in the relevant tax year AND 26 weeks PRSI paid in the tax year before it |
Relevant PRSI classes: A, E, H (employees) and S (self-employed).
Worked examples
Example 1 — Employee taking leave immediately after birth
João’s partner gives birth on 15 May 2026. João notifies his employer and takes 2 weeks paternity leave starting 15 May.
Paternity Benefit: 2 × €299 = €598 (gross)
He applies using form PB1 at least 4 weeks before 15 May, submitted with employer confirmation.
Example 2 — Taking leave later in the 26-week window
David’s daughter is born in January 2026. He cannot take leave immediately due to work commitments. He takes his 2 weeks in June 2026, which falls within the 26-week window.
Paternity Benefit: 2 × €299 = €598 (gross) — valid because within 26 weeks of birth.
Example 3 — Both parents on leave at the same time
Maria is on Maternity Benefit. Her husband Carlos takes his 2 weeks Paternity Leave during the same weeks.
Maria receives €299/week (Maternity Benefit). Carlos receives €299/week (Paternity Benefit). Both paid simultaneously.
Both are independent entitlements. One does not reduce the other.
How to apply
-
Notify your employer in advance
Give your employer at least 4 weeks’ notice of your intended paternity leave start date. Notification should be in writing.
-
Complete form PB1
Download form PB1 from gov.ie. Your employer must complete a section confirming your employment details and intended leave dates. Apply at least 4 weeks before leave starts. Apply online at MyWelfare.ie if you have a verified MyGovID account.
-
Self-employed: apply directly
Self-employed people apply at least 12 weeks in advance using form PB1, submitted directly to DSP without an employer section. Include evidence of Class S PRSI payment.
After Paternity Benefit ends
- Return to the same or equivalent job after paternity leave
- You can separately apply for Parent’s Leave (9 weeks at €299/week) within the first 2 years of the child’s birth — this is a separate entitlement
- Check that Child Benefit has been applied for (usually automatic if birth was registered in Ireland)
Refusals and appeals
If refused, the most common reasons are insufficient PRSI contributions or leave taken outside the 26-week window. You can request an informal review by DSP, or submit a formal appeal to the Social Welfare Appeals Office within 21 days of the decision.
Frequently asked questions
- Paternity Leave must be taken as a consecutive 2-week block — it cannot be broken into individual days.
- Paternity Benefit is separate from Parent’s Leave — you are entitled to both (2 weeks Paternity + 9 weeks Parent’s Leave), and both are at €299/week.
- Both parents can be on leave at the same time — taking paternity leave while the mother is on maternity leave is allowed and both receive their respective benefits.
- The 26-week window means you do not need to start immediately after birth — you can choose when within that window to take your leave.
- Self-employed people can qualify — Class S PRSI contributors are eligible at the same €299/week rate.
- Paternity Benefit is subject to Income Tax but not USC or PRSI.
Related guides
This page was reviewed against official Irish government guidance and updated to reflect 2026 Paternity Benefit rates. Rate: €299/week for 2 consecutive weeks (total €598 gross). 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.