Q.  I am self-employed and I hear that I may be entitled to Maternity Benefit even though I pay PRSI at Class S. Is this correct?

26.07.09

Yes, you may, although the rules for entitlement differ from those for PAYE workers.

Firstly, you need to apply for the payment 12 weeks before the date on which you intend to stop work. You will then also need to have 52 weeks paid PRSI Class S in any one of the three preceding tax years. If you were in insurable employment before you became self-employed, the PRSI contributions (Class A, E and H) paid by you in that employment may help you qualify for Maternity Benefit if you do not satisfy the self-employment conditions as stated above.

You must not work during the period of payment of the benefit. If you intend to return to employment earlier than you stated on your application form, you must notify Maternity Benefit Section at least 2 weeks before your new 'return to work date”. Calculation of your payment is made by dividing your gross income in the relevant tax year by 52 weeks - 80% of this amount is payable weekly, subject to a minimum payment and a maximum payment. Maternity Benefit is now paid for 26 weeks.
 

Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741

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