How much is Maternity Benefit in Ireland and how long does leave last?

Maternity Benefit in Ireland is paid €299 per week for 26 weeks by the Department of Social Protection, not the employer. An employee must have at least 39 weeks of PRSI paid in the 12-month period before maternity leave starts to qualify.

This blog is part of our series, Celebrating National Payroll Week 2026: The Numbers Every Payroll Team Should Know.

What is Maternity Benefit in Ireland?

Maternity Benefit is a payment from the Department of Social Protection to women taking maternity leave from work. It is not paid by the employer. This is a key distinction from many other countries. The employer’s role is to allow the leave and the Department pays the benefit. The benefit is paid at a set weekly rate, regardless of the employee’s earnings.

Maternity Benefit starts on the first day of maternity leave and continues for 26 weeks. Women can take up to 42 weeks of maternity leave under employment law, but only the first 26 weeks are paid under Maternity Benefit. The remaining 16 weeks are unpaid but protected. The 26-week paid period is fixed and there is no flexibility to extend it or defer payment.

Who qualifies for Maternity Benefit in Ireland?

To qualify for Maternity Benefit, a woman must have enough PRSI contributions. Specifically, she must have paid at least 39 weeks of PRSI in the 12-month period before the first day of her maternity leave.

She must provide a certificate from her doctor or midwife confirming the expected due date. She must also have certified maternity leave from her employer by submitting the completed MB2 form.

How is Maternity Benefit calculated in Ireland?

Maternity Benefit is not calculated based on earnings, it’s a flat weekly rate set by the Department of Social Protection. For 2026, the rate is €299 per week. This is paid for 26 weeks, resulting in a total of €7,774 over the maternity leave period.

What happens after 26 weeks of maternity leave?

After 26 weeks of paid Maternity Benefit, an employee can continue on unpaid maternity leave for up to 16 additional weeks (bringing the total to 42 weeks). During this unpaid period, the employee receives credited PRSI contributions.

Do employers need to top up Maternity Benefit?

Employers are not required to top up Maternity Benefit. However, some do as part of their employment contract or staff benefits. If they do, this must be clearly stated in the employment contract or staff handbook. The employer’s top-up is separate from the statutory Maternity Benefit paid by the Department.

Some employers offer full pay for a period, then allow the employee to take only the statutory Maternity Benefit for the remainder. Any such arrangement should be clearly documented to avoid misunderstandings when the employee goes on leave.

How do employers manage Maternity Benefit in payroll?

For employers managing maternity leave on the payroll system, the key is accurate record-keeping and timely reporting. The employer must have the medical certificate and completed MB2 form on file. If the employer is topping up the statutory Maternity Benefit with company pay, this must be processed separately from the Department payment. BrightPay can track both components, ensuring accuracy and compliance.

Why accurate Maternity Benefit processing matters

Mistakes in Maternity Benefit claims can delay payments to employees. If an employer provides incorrect PRSI records or incomplete forms, the Department may reject the claim or delay processing. This leaves the employee without income when she is most vulnerable.

BrightPay ensures that Maternity Benefit claims are processed correctly and submitted to the Department with all required documentation. Compare BrightPay plans for small business payroll to see how the software can make payroll and easier, smoother and faster experience.

Ready to take a look at the software now? Book a demo below to take a closer look at our fully cloud payroll software today.

This content may have been developed with the assistance of AI tools. Content is reviewed by a member of the Bright team before publication. Guidance on legislation can be obtained from your industry body.