Heather Humphreys (Cavan-Monaghan, Fine Gael)
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Maternity Benefit is a payment made for up to 26 weeks to employed and self-employed women who are on maternity leave from work and who satisfy certain conditions including social insurance (PRSI) contribution conditions on their own insurance record.

Maternity Benefit is paid by the Department of Social Protection to women who have a certain number of paid P.R.S.I. contributions on their social insurance record and who are in insurable employment up to the first day of their maternity leave. There are also provisions for claimants to access Maternity Benefit in instances where insurable employment ends within 16 weeks of the end of the week in which the baby is due.

There are several pathways in which a claimant can satisfy the P.R.S.I. contribution requirements. The three most recent complete calendar years are considered where the claimant is self-employed. The different pathways are detailed below. Each self-employed claimant must satisfy one of the following:

1. 52 paid Class S contributions in the Relevant Tax Year (RTY): the relevant tax year is 2 years prior to the current year; for claims starting in 2024 this would be 2022.
2. 52 paid Class S contributions paid in the year following the RTY (for claims starting in 2024 the RTY would be 2022 and the year following the RTY would be 2023)
3. 52 paid Class S contributions paid in the year prior to the RTY (for claims starting in 2024 the RTY would be 2022 and the year prior to the RTY would be 2021)

To be liable to pay PRSI a self-employed worker must earn over a certain amount (€5,000.00) in one of those years.

Our records show the claimant’s earnings in the qualifying years were below the threshold where she would have been liable to pay PRSI, therefore, she has insufficient PRSI contributions in the tax years relevant to her claim.

If an individual does not qualify for Maternity Benefit, they may qualify for different payments available depending on their circumstances. If they are working more than 38 hours per fortnight and they have a family, they may qualify for Working Family Payment (WFP) (formerly known as Family Income Supplement).

The person concerned may also wish to contact the Community Welfare Service in her local Intreo office to apply for Supplementary Welfare Allowance and for advice on other schemes she may be eligible for.

I trust this clarifies the position for the deputy.