Ruth Coppinger (Dublin West, Socialist Party)
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75. To ask the Tánaiste and Minister for Social Protection the measures in place to ensure that new mothers who do not qualify for maternity benefit are not forced to go back to work before their babies are six months old, due to financial hardship. [29928/15]

Joan Burton (Dublin West, Labour)
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Maternity Benefit is a payment made for 26 weeks to employed and self-employed pregnant women who satisfy certain PRSI contribution conditions on their own insurance record, in order to obviate the need for them to work pre and post-delivery of their baby. The original scheme was introduced in 1970 and was extended to include self-employed mothers with effect from June 1997. This year it is estimated that there will be a weekly average of 24,000 recipients of Maternity Benefit at a cost of €254 million.

To qualify for Maternity Benefit a woman must be in insurable employment or self-employment and is contingent on entitlement to statutory maternity leave.

In order for an employee to qualify for Maternity Benefit a woman must have at least 39 weeks PRSI paid in the 12 months before the first day of her maternity leave; or have at least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or credited in the Relevant Tax Year or in the year following the Relevant Tax Year; or have at least 26 weeks PRSI paid in the Relevant Tax Year and at least 26 weeks PRSI paid in the Tax Year prior to the Relevant Tax Year.

For a person in self-employment, she must have sufficient earnings (€5,000 per annum) in the year of her confinement to be liable to pay income tax and PRSI. In addition to being in insurable self-employment the woman must also satisfy one of the following PRSI contribution conditions:

i. have 52 qualifying PRSI conditions paid in the relevant tax year or

ii. have 52 qualifying contributions paid in the tax year prior to the relevant tax year or

iii. have 52 qualifying contributions paid in the tax year following the relevant tax year.

Self-employment contributions, Class S PRSI, are not awarded for any particular year until all liabilities for that year are paid. Where a woman has recently set up as a self-employed person or historically has earnings from self-employment below the €5,000 threshold, it may not be possible to qualify for her payment until such time as her reckonable income and Class S liability for the year in question can confirmed. In such instances the Department can review the insurable status for the woman after she files her tax return to the Office of the Revenue Commissioners for the year in question. In cases where the Department finds that a self-employed customer has a record of earnings in excess of €5,000 in previous years and has an expected due date early in the tax year (i.e. within the first 16 weeks), her earnings in the previous year, if greater than €5,000, can be used as confirmation of her insurable status. All applications for maternity benefit from self-employed women are processed on a case by case basis and every effort is made to qualify the customer for payment where possible and in accordance with legislative provisions.

Where an individual has insufficient social insurance contributions to qualify for Maternity Benefit, they may be eligible for another social welfare payment provided they meet the relevant contingency conditions. For instance, new mothers who do not qualify for Maternity Benefit may be eligible for a payment under the supplementary welfare allowance (SWA) scheme. This scheme is considered a "safety net" within the overall social welfare system for eligible people in the State whose means are insufficient to meet their needs and those of their dependants. The main purpose of the scheme is to provide immediate and flexible assistance for those in need who do not qualify for payment under other State schemes.