Maternity leave and pay in Ireland
Reviewed by Mellow Editorial Team, HR & payroll content team
Maternity leave in Ireland gives eligible employees 26 weeks of ordinary leave plus 16 weeks of additional unpaid leave. Pay during that period comes from the State, not the employer — unless the employer tops it up.
The basic entitlement
Under the Maternity Protection Acts 1994 and 2004, all employees (including part-time and casual workers) are entitled to 26 weeks of ordinary maternity leave. This applies regardless of how long they have worked for you or how many hours they work.
On top of that, employees can take up to 16 weeks of additional maternity leave immediately after the ordinary 26 weeks. This additional leave is unpaid — there is no Maternity Benefit payment during it.
At least 2 weeks must be taken before the expected due date, and at least 4 weeks must be taken after the birth.
Who pays — the State or the employer?
This is the most common source of confusion. The State pays Maternity Benefit through the Department of Social Protection, not the employer. The employee applies directly to the DSP, and payment goes to them personally.
To qualify for Maternity Benefit, the employee must have enough PRSI contributions — broadly, a set number of paid contributions in the relevant tax year before the year of claim. The rate of Maternity Benefit is a flat weekly amount set by the DSP; check the current rate at gov.ie as it is revised periodically.
As an employer, you have no legal obligation to pay full salary during maternity leave. Many employers, particularly larger ones, do offer a contractual top-up — paying the difference between Maternity Benefit and the employee's normal salary for some or all of the leave period. If you offer a top-up, document it clearly in your employment contract or maternity policy, because it becomes a contractual entitlement once established.
Payroll and PRSI while the employee is on leave
Even though the employee is not being paid by you during maternity leave, you still have payroll obligations. If you are paying a contractual top-up, that amount is processed through payroll in the normal way and subject to income tax, USC and PRSI in the usual manner. Maternity Benefit itself is taxable income, but it is paid directly by the DSP — the employee's tax credits are adjusted by Revenue to account for it.
If you are paying nothing (no top-up), you still need to reflect the absence correctly in your payroll software and in your real-time payroll submissions to Revenue via ROS. Submissions are due on or before each payday, so if there is no pay, you will typically submit a nil or leave record as required by your payroll software. Keeping records clean during leave periods avoids discrepancies when the employee returns.
PRSI implications are worth noting: employer PRSI (currently around 11.15% for Class A employees) is not payable on weeks where you are paying nothing. If you pay a top-up, employer PRSI applies to that amount in the normal way.
Returning to work and the employee's rights
The employee has the right to return to the same job after ordinary maternity leave (the first 26 weeks). After additional maternity leave, if the same job is not reasonably practicable, the employer must offer suitable alternative employment on terms no less favourable.
The employee continues to accrue statutory annual leave (4 working weeks per year) during both ordinary and additional maternity leave. Any public holidays that fall during ordinary maternity leave must also be granted. Make sure your HR records reflect this so the employee is not short-changed on leave entitlements when they return.
Employees also have the right to attend antenatal appointments during pregnancy and are protected from penalisation for doing so.
Health and safety considerations
Once an employee notifies you of her pregnancy in writing, a specific set of health and safety obligations are triggered under the Safety, Health and Welfare at Work (General Application) Regulations. You are required to carry out a risk assessment for her role. If a risk is identified and cannot be removed or avoided by adjusted working conditions, you must offer suitable alternative work. If neither is possible, she is entitled to health and safety leave, which is also covered by the DSP after the first 21 days (the first 3 weeks are at your cost).
Putting a written notification and risk assessment process in place before you need it saves considerable stress when an employee does come to you with news of a pregnancy.
Paternity leave and the broader picture
Since 2016, the other parent is entitled to 2 weeks of paternity leave, also supported by a State Benefit payment from the DSP. Parents' Leave — currently 9 weeks per parent, to be taken in the first 2 years of a child's life — is a separate entitlement again, also supported by a State payment. These sit alongside maternity leave rather than replacing any part of it, so it is worth having a clear family leave policy that covers all of them in one place.
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