Page 40 - ORC Employee Handbook Jan19
P. 40

Please note that you must provide at least four weeks written notice of your intention to return to
               work after maternity leave. Please note that if you do not provide the proper notice of return to work
               this may affect your right to return to work. The notice should specify the date of your return.

               Further extending maternity leave on medical grounds
               If you are too ill to return to work at the end of your maternity leave period, the normal Company
               rules on sick leave will apply.

               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


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