Maternity leave in Ireland lasts 26 weeks, with an optional 16 weeks of unpaid additional leave. The statutory Maternity Benefit is paid by the Department of Social Protection (DSP) for 26 weeks at a weekly rate set each year, while the employer’s role depends on the contract — some top up the benefit to full pay, others do not. The employee must take at least two weeks after the birth and at least four weeks before the expected week of confinement.

This guide covers Irish maternity leave in 2026: the 26-week entitlement, Maternity Benefit rates and qualifying conditions, employer top-up obligations, notice periods, and the rules governing return to work.

Key takeaways

  • Every qualifying employee is entitled to 26 weeks of maternity leave under the Maternity Protection Act 1994, regardless of length of service or hours worked.
  • Maternity Benefit is paid by the DSP at €274 per week in 2026 for up to 26 weeks, subject to PRSI contribution conditions.
  • The employee must take at least two weeks after the birth (four weeks if the employee works in a factory) and at least four weeks before the expected week of confinement.
  • There is no statutory obligation on employers to pay wages during maternity leave, but many employers offer top-up schemes as a contractual benefit.
  • Employees on maternity leave are protected from dismissal, unfair treatment, and redundancy in most circumstances.

Maternity leave entitlements

Maternity leave is a period of 26 consecutive weeks of leave from work. It applies to all employees regardless of service, part-time hours, or probation status. The leave starts on a date chosen by the employee, subject to the statutory minimums:

  • At least four weeks before the expected week of confinement.
  • At least two weeks after the birth (four weeks if the employee works in a factory).
  • At least 14 weeks must be taken in total, counting from the first day of leave before the expected week of confinement.

Under section 6 of the Maternity Protection Act 1994, the leave can be taken as a continuous block or split, provided the minimum periods are respected.

Additional unpaid leave

Following the 26 weeks of maternity leave, an employee may take up to 16 weeks of additional unpaid leave. This is a separate entitlement — it does not attract Maternity Benefit from the DSP. The employee must give notice to the employer at least four weeks before the end of the 26-week period if they intend to take additional leave.

Maternity Benefit rates

Maternity Benefit is paid by the Department of Social Protection at a flat weekly rate. The 2026 rate is:

Item Amount
Weekly Maternity Benefit €274
Maximum duration 26 weeks
Maximum total payment €7,124
Tax Taxable (subject to PAYE)

The employee must have 204 or more PRSI contributions paid or credited (of which at least 39 must be in the relevant tax year or the year before) to qualify. Employees who do not meet the contribution threshold may still be eligible for a reduced rate through supplementary welfare allowance.

Employees who were self-employed for at least two years in the five years before the maternity leave may also qualify, provided they have paid the required self-employment PRSI contributions.

Employer top-ups

There is no statutory requirement for employers to top up Maternity Benefit to full pay during leave. However, many employers do so as a contractual benefit. The most common arrangements include:

  • Full top-up to 100% of normal salary — often limited to a set number of weeks (e.g., the first 12 or 26 weeks).
  • Partial top-up — the employer pays the difference between Maternity Benefit and the employee’s salary up to a ceiling.
  • No top-up — the employee receives Maternity Benefit only.

Where an employer offers a top-up, the employee should check the contract, staff handbook, or company maternity policy. Some employers require the employee to return to work for a specified period (typically six to twelve months) after maternity leave, or repay the top-up amount.

Notice requirements

Timing matters. The employee must give the employer written notice of:

  • At least four weeks before the intended start of maternity leave, specifying the start date.
  • At least four weeks before the expected week of confinement.
  • At least four weeks before the end of the 26-week period if taking additional unpaid leave.

Under section 8 of the Maternity Protection Act 1994, the employee should also provide a medical certificate confirming the pregnancy and expected date of confinement.

Failure to give the required notice does not extinguish the right to leave — but it may affect the timing of the leave and the employee’s entitlement to return to work on the same terms.

Job protection and dismissal rules

Maternity leave carries strong protections. During the leave period and for a period of 26 weeks after the employee returns to work, the employee cannot be:

  • Dismissed on the ground that the employee is pregnant or on maternity leave (section 8 of the 1994 Act).
  • Subject to unfair treatment in terms of conditions of employment, promotion, training, or pay.
  • Selected for redundancy because of the pregnancy or leave, unless redundancy is genuine and unavoidable.

If the employee is made redundant during or immediately after maternity leave, they have the right of first refusal for suitable alternative positions within the organisation. Where no suitable position exists, the employee is entitled to full redundancy benefits as usual.

Return to work

At the end of the 26-week period, the employee has the right to return to work on the same terms and conditions that applied before the leave. If the employee’s role has been made genuinely redundant during the leave, the employer must offer a suitable alternative role if one exists.

The employee must give at least four weeks’ written notice of the intended return date. If the employee does not return after taking the full leave period, the employer may be entitled to recover any contractual top-up payments, provided this was agreed in advance.

Common pitfalls

1. Not requesting the medical certificate on time

The employee must provide a medical certificate confirming the pregnancy and expected date of confinement. Employers who do not track this risk disputes about when the leave period begins.

2. Confusing Maternity Benefit with employer pay

Maternity Benefit is a DSP payment, not employer wages. Where the employer does not offer a top-up, the employee receives only the flat-rate DSP benefit — which is significantly below the average salary in Ireland.

3. Selecting for redundancy during leave

Dismissing or selecting an employee for redundancy because of pregnancy or maternity leave is unlawful. Even where redundancy is genuine, the employer must follow the correct process and offer suitable alternative employment.

4. Not managing the return-to-work process

Employees who do not return after taking the full leave period, or who take the additional 16 weeks unpaid without notice, can create operational disruption. Clear communication and tracking are essential.

For more Irish leave context, see our guide to annual leave entitlements in Ireland and the overview of the main types of leave employers manage.

Frequently asked questions

How long is maternity leave in Ireland?

Maternity leave lasts 26 weeks. Employees may also take up to 16 additional weeks of unpaid leave following the 26-week period, provided they give four weeks’ notice to the employer.

Who pays for maternity leave in Ireland?

The Department of Social Protection pays Maternity Benefit at €274 per week for up to 26 weeks. There is no statutory obligation on employers to pay wages during leave, although many employers offer top-up schemes.

When must the employee take leave?

The employee must take at least four weeks before the expected week of confinement and at least two weeks after the birth (four weeks in a factory). The remaining leave can be taken flexibly around these minimums.

Can the employer dismiss an employee on maternity leave?

No. Dismissal on the ground of pregnancy or maternity leave is unlawful under the Maternity Protection Act 1994. The employee also has the right of first refusal for suitable alternative roles where genuine redundancy arises.

Does the employee keep their job after maternity leave?

Yes. The employee has the right to return to the same role on the same terms and conditions. Where the role has been made redundant, the employer must offer a suitable alternative if one exists.

Is Maternity Benefit taxable?

Yes. Maternity Benefit from the DSP is subject to income tax and USC through the PAYE system. The employer is not responsible for deducting tax from the DSP payment itself.

Putting it into practice

Five steps cover most Irish maternity leave compliance:

  1. Confirm the employee’s start date and expected week of confinement, and record the four-week and two-week minimums.
  2. Track Maternity Benefit eligibility and the employee’s PRSI contribution history.
  3. Apply any contractual top-up scheme according to the staff handbook, and document any return-to-work repayment condition.
  4. Monitor dismissal and redundancy protections during the leave period and for 26 weeks after the return.
  5. Manage the return-to-work process, including confirming the return date and any role adjustments.
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Sources

Last updated: 26 July 2026. This article is general information, not legal advice. Rates and thresholds change annually — confirm current figures with the Department of Social Protection.