Maternity & Paternity Benefit Calculator Ireland 2026
Calculate your Irish Maternity Benefit or Paternity Benefit weekly rate for 2026. Based on 80% of average weekly reckonable earnings with a minimum of €262 and maximum of €274 per week. Shows total benefit for the full leave period. Free and private.
How Maternity and Paternity Benefit Is Calculated
Maternity Benefit and Paternity Benefit in Ireland are both paid by the Department of Social Protection (DSP). The weekly payment is calculated at 80% of your average weekly reckonable earnings in the relevant tax year — usually two years before the year your leave begins. For 2026, the minimum weekly rate is €262 and the maximum is €274. "Reckonable earnings" means your gross earnings on which PRSI is calculated, averaged over the 52 weeks of the relevant tax year.
If your calculated 80% figure falls below €262, you receive the minimum of €262. If it exceeds €274, you are capped at €274. The payment is made weekly by electronic transfer and is subject to income tax but not PRSI or USC. Maternity Benefit is paid for 26 weeks; Paternity Benefit is paid for 2 weeks and must be taken within 6 months of the birth.
PRSI Qualification Requirements
To qualify for Maternity Benefit or Paternity Benefit in 2026, you need sufficient PRSI contributions. The main routes to qualification are: (1) at least 39 weeks of PRSI paid in the 12 months immediately before your leave starts; or (2) 39 weeks paid since starting work and 39 weeks paid or credited in the relevant tax year; or (3) 26 weeks paid in the relevant tax year and 26 weeks paid in the year immediately before. PRSI Classes A, E, H, and S count for these benefits. PRSI credits received while on other social welfare payments can also contribute.
Tax Treatment and Employer Top-Up
Maternity Benefit and Paternity Benefit are taxable as income but are exempt from PRSI and USC. Revenue includes the benefit in your income for the year and adjusts your tax credits accordingly — typically by reducing your tax credit certificate mid-year. If your employer continues to pay your full salary during maternity or paternity leave, the amount by which your salary exceeds your DSP benefit payment is subject to PAYE, PRSI, and USC in the normal way. The benefit itself is treated as already-taxed income (at source via reduced credits) rather than through payroll deductions.
Parent's Leave and Benefit — Additional Entitlements
In addition to the 26-week Maternity Benefit and 2-week Paternity Benefit, each parent is entitled to Parent's Leave — currently 9 weeks per parent — which can be taken in the first 2 years after birth or adoption. Parent's Benefit is paid at the same weekly rate (€274 maximum in 2026) and has the same PRSI qualification rules. This brings the total potential paid leave to 26 weeks (maternity) + 2 weeks (paternity) + 9 weeks each (parent's leave) = 46 weeks of paid leave across both parents for a 2-parent family.