Eamon Gilmore (Dún Laoghaire, Labour) | Oireachtas source

It is important to state that maternity leave will remain exempt from the universal social charge and from PRSI. The measure has no impact on women who are solely reliant on maternity benefit or low-paid workers who are outside the tax net. The measure brings the treatment of maternity benefits in line with other social welfare benefits, including illness benefits, pensions and unemployment benefits. A woman on maternity benefit, whose employer continues to provide a full salary during maternity benefit, will continue to receive precisely the same take-home pay as she did while working. As I indicated, the measure will not affect the position in respect of the universal social charge and PRSI, from which maternity benefits will remain exempt.

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