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3.9.14 Maternity Benefit (MB)
NOTE** It is a matter for the employee to deal with the Department of Employment
Affairs and Social Protection, but for the assistance of the employee we provide the information
below.

To qualify for MB (paid by the Department of Employment Affairs and Social Protection) you must
have:
• at least 39 weeks PRSI paid in the 12-month period before the first day of your maternity
leave; or
• at least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or
credited in the relevant tax year (the second last complete tax year before the calendar
year in which your maternity leave starts); or
• 26 weeks PRSI paid in the relevant tax year and 26 weeks PRSI paid in the tax year prior
to the relevant tax year.
• Only PRSI at classes A, E and H count.

If you are self-employed you must have:

• 52 weeks PRSI contributions paid at Class S in the relevant tax year before the year in
which your claim is made; or
• 52 weeks PRSI contributions paid at Class S in the tax year prior to the relevant tax year
before the year in which your claim is made; or
• 52 weeks PRSI contributions paid at Class S in the tax year later than the relevant tax year
(applicable from April 2002)

If you are now self-employed but you were in insurable employment before you became self-
employed, the PRSI contributions (Class A, E and H) paid by you in that employment may help you
qualify for Maternity Benefit if you do not satisfy the self-employment conditions as stated above

MB is not taxable. MB is payable whether or not you intend to return to work and is not repayable if
you do not return for any reason.

MB is payable for a maximum of 26 weeks and is only payable if you are absent from work. The
standard rate for MB is €240 per week, however, your personal circumstances or those of a spouse or
dependent others may affect this rate.

MB is payable to you by Direct Payment on a weekly basis into an approved current or deposit savings
account. Approved institutions include but are not limited to:
• AIB Bank
• Bank of Ireland
• Ulster Bank
• EBS dac
• First Active PLC Investment Accounts
• Permanent TSB
• Credit Union

To claim MB you must give a minimum of 6 weeks’ notice by completing Form MB1 (which must also
be stamped and completed by your employer and your Doctor not earlier than 16 weeks before your
child is due) and returning it to:

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