Growing Family · Ireland

Maternity Leave in Ireland (2026–27): Pay, Weeks and How to Apply

In Ireland you can take 26 weeks of maternity leave, paid by the State at €299 a week in 2026 and €309 from January 2027, plus 16 more weeks unpaid. Your job is protected throughout. What the rules do not tell you is how far your income falls, so this guide covers both: the rules, and the money.

Work out your own figures with the maternity leave pay calculator: both parents’ take-home pay in the year of the baby against a normal year, after tax, and how much to save each month.

Maternity leave at a glance

Who qualifies for Maternity Benefit

The leave is a right for every employee. The payment depends on your PRSI record. Classes A, E, H and S count. If you are an employee you need one of these:

• 39 weeks of PRSI paid in the 12 months before your maternity leave starts, or
• 39 weeks paid since you started work, and 39 weeks paid or credited in the relevant tax year (two years before the leave year: 2024 for leave in 2026) or the year after it, or
• 26 weeks paid in the relevant tax year and 26 weeks paid in the year before it.

If you are self-employed, you need 52 weeks of Class S PRSI paid in the relevant tax year, the year before it or the year after it, and your tax for that year must be paid. PRSI paid in the UK or the EU can count if you have paid at least one full-rate contribution in Ireland.

How much you get, and why it can be more than €299

The standard rate is a flat €299 a week in 2026, rising to €309 from January 2027. It is paid weekly in advance into your bank account, or to your employer if they keep paying you.

The payment is taxable, but not liable to USC or PRSI. Revenue normally collects the tax by reducing the tax credits and rate band your employer uses, so it shows up on your payslips rather than as a deduction from the benefit. If you are on half pay or no pay, the tax can push into the months after you return.

What the drop in income really is

A flat weekly payment replaces very different shares of different salaries. These figures come from our calculator’s tested code at 2027 rates, for a mother with no employer top-up, taxed as a single person:

On a €50,000 salary, a normal week brings home about €776 and Maternity Benefit pays €309. Over the 26 paid weeks that is €11,079 less than a normal year; taking the 16 unpaid weeks as well makes it €22,690. An employer top-up closes most of the gap, which is why it is the first thing to check.

How to apply, step by step

1. Get a medical certificate confirming the pregnancy and due date.
2. Tell your employer in writing at least 4 weeks before your leave starts. If you want the 16 additional weeks, give that notice too (at least 4 weeks before; you can give both at once).
3. Your employer completes form MB2, certifying your leave. If you have more than one job, each employer completes one. Self-employed: your doctor completes form MB3, free of charge.
4. Apply for Maternity Benefit at least 6 weeks before your leave (12 if self-employed): online at MyWelfare.ie with a verified MyGovID, or on form MB1 by post.
5. Give 4 weeks’ written notice before you return to work. Missing these notices can cost you your rights.

Your rights while you are on leave

• You are treated as still employed: you keep building up annual leave and get public holidays that fall during your leave, including the unpaid weeks.
• You have the right to return to the same job on the same contract, with any pay rises that happened while you were away.
• You get PRSI credits while you are paid Maternity Benefit. For the 16 unpaid weeks, ask your employer to complete the maternity leave credits form when you return.
• You can take paid time off for antenatal visits and for medical visits up to 14 weeks after the birth, and breastfeeding breaks for up to 2 years.
• If you become seriously ill, you can now postpone maternity leave for 5 to 52 weeks (since November 2024). If your baby is in hospital, you can ask to postpone it after at least 14 weeks.
• If your baby is born early, leave and benefit run for 26 weeks from the birth plus the weeks between the birth and your planned start.

What partners and both parents can add

• Paternity leave: 2 weeks within 6 months of the birth, with Paternity Benefit at the same weekly rate if the PRSI conditions are met.
• Parent’s leave: 9 weeks for each parent in the child’s first 2 years, with Parent’s Benefit at the same rate.
• Parental leave: 26 weeks, unpaid, for each parent of a child under 12.
• Other payments: Child Benefit (€140 a month per child), and Working Family Payment can be paid alongside full-rate Maternity Benefit once the baby is born. Check what your household can claim.

Related

• Maternity leave pay calculator: both parents, after tax, with the gap to save.
• What can I claim?: Child Benefit, New Baby Grant, Working Family Payment and more for your household.
• Working Family Payment calculator: the weekly top-up for working families on lower incomes.
• Baby cost planner (Ireland): the first year’s costs, on Irish figures.
• Parental leave pay by country: Ireland against the UK, Canada, Quebec and Australia.

Sources

• Citizens Information: Maternity leave (leave length, notice, rights, postponement; page edited 23 September 2026)
• Citizens Information: Maternity Benefit (rates, Budget 2027 increase, PRSI conditions, Illness Benefit comparison, how to apply; page edited 7 October 2026)
• Department of Social Protection: Maternity Benefit
• Revenue: tax on Maternity Benefit

Rules and rates read on the linked official pages on 3 November 2026. General information, not legal or financial advice: the Department of Social Protection decides on your claim.

Frequently asked questions

How long is maternity leave in Ireland?
You can take 26 weeks of maternity leave, plus up to 16 weeks of additional maternity leave straight after it: 42 weeks in all. You must take at least 2 weeks before the end of the week your baby is due and at least 4 weeks after the birth. It does not matter how long you have worked for your employer.

How much is Maternity Benefit in 2026 and 2027?
€299 a week in 2026, rising by €10 to €309 a week from January 2027 (Budget 2027). It is paid for 26 weeks. The 16 weeks of additional maternity leave are unpaid unless your employer pays you.

Do I qualify for Maternity Benefit?
Most employees need at least 39 weeks of PRSI paid in the 12 months before the leave starts (there are two other ways to qualify using the relevant tax year). Self-employed people need 52 weeks of Class S PRSI paid in the relevant tax year, the year before or the year after. Classes A, E, H and S count.

Is Maternity Benefit taxed in Ireland?
Yes, it is liable to income tax, but not to USC or PRSI. Revenue usually collects the tax by adjusting your tax credits and rate band, so it shows on your payslip rather than being deducted by the Department.

Does my employer have to pay me on maternity leave?
No. Employers do not have to pay you during maternity leave. Many do, by paying your full salary and having your Maternity Benefit paid to them, so check your contract: it changes your income gap more than anything else.

When should I apply for maternity leave and Maternity Benefit?
Tell your employer in writing at least 4 weeks before you want to start, with a medical certificate confirming the pregnancy. Apply for Maternity Benefit at least 6 weeks before your leave starts (12 weeks if you are self-employed), online at MyWelfare.ie or on form MB1. Your employer completes form MB2.