In Ireland, all pregnant employees are entitled to 26 weeks of paid maternity leave and an additional 16 weeks of unpaid maternity leave. Maternity Benefit is paid by the Department of Social Protection at a weekly rate, and eligible employees must give their employer at least four weeks' notice of their intention to take maternity leave.

Statutory entitlement

26 weeks of paid maternity leave plus 16 weeks of additional unpaid maternity leave. Maternity Benefit paid at €274.00 per week (2024 rate) or 70% of average weekly earnings, whichever is higher.

Eligibility

All pregnant employees are entitled to maternity leave from day one of employment. To qualify for Maternity Benefit, employees must have made sufficient PRSI contributions: at least 39 weeks of PRSI contributions in the 12-month period before the start of maternity leave, or 39 weeks of PRSI since starting work and 39 weeks of PRSI in the relevant tax year.

Employer obligations

  • Grant 26 weeks of maternity leave to all pregnant employees.
  • Maintain the employee's position and all employment terms during maternity leave.
  • Allow the employee to take up to four weeks of antenatal leave before the start of maternity leave for medical appointments.
  • Grant an additional 16 weeks of unpaid maternity leave if requested.
  • Provide paid time off for antenatal classes (up to two visits) and health and safety assessments.
  • Process Maternity Benefit applications through the Department of Social Protection using the MB2/MB3 forms.

Employee rights

  • Right to 26 weeks of paid maternity leave plus 16 weeks unpaid.
  • Right to paid time off for antenatal appointments and classes.
  • Right to return to the same position with the same terms and conditions.
  • Right to accrue annual leave during maternity leave.
  • Right to health and safety review if returning to work while breastfeeding.

Common pitfalls

  • Confusing maternity leave with Maternity Benefit — the leave is an employment right, while Maternity Benefit is a social welfare payment.
  • Not allowing antenatal leave — pregnant employees are entitled to paid time off for medical appointments during pregnancy.
  • Failing to complete MB2/MB3 forms — employers must complete the MB2 form confirming employment dates and PRSI class.

How maternity leave is structured

Maternity leave must start no earlier than four weeks before the end of pregnancy and no later than two weeks after. Most employees start their leave four weeks before the expected date of birth. The 26 weeks includes any bank holidays or public holidays that fall during the leave period.

Maternity Benefit payment

Maternity Benefit is paid by the Department of Social Protection, not by the employer. The weekly rate is €274.00 (2024) or 70% of average weekly earnings, whichever is higher. Employees apply through MyWelfare.ie or at their local Intreo office.

Additional unpaid maternity leave

After the 26 weeks of paid leave, employees can take an additional 16 weeks of unpaid leave. While on additional leave, the employee is not entitled to Maternity Benefit but retains their right to return to work and their accrual of annual leave.

Frequently asked questions

Can an employee start maternity leave early due to illness?

Yes. If an employee is absent due to a pregnancy-related illness in the four weeks before the end of pregnancy, maternity leave may start early. The employee can then extend their leave by the number of weeks lost.

Does annual leave accrue during maternity leave?

Yes. Employees continue to accrue annual leave during both paid and unpaid maternity leave. This is a protected right under Irish and EU law.

What happens if an employee is made redundant while on maternity leave?

Employees on maternity leave have enhanced protection against redundancy. If redundancy is unavoidable, the employee must be offered suitable alternative employment if available.

Sources

This page is provided for general guidance and does not constitute legal advice. Always check the cited primary source for current law before making employment decisions.