Family
Maternity, paternity and parent's pay in 2026 and 2027
Last updated 16 October 2026
Maternity Benefit is €299 a week in 2026 and €309 from January 2027. It is taxable but has no USC or PRSI. How the year's pay works out.
When you take leave for a new baby or an adoption, the Department of Social Protection pays a weekly benefit. You need enough PRSI contributions. Your employer doesn't have to pay you during the leave, though many do.
The four benefits
| Benefit | Paid for | 2026 weekly | 2027 weekly |
|---|---|---|---|
| Maternity Benefit | 26 weeks | €299 | €309 |
| Paternity Benefit | 2 weeks | €299 | €309 |
| Adoptive Benefit | 24 weeks | €299 | €309 |
| Parent's Benefit | 9 weeks | €299 | €309 |
- Maternity: at least 2 weeks must be taken before the end of the week the baby is due. A further 16 weeks of unpaid leave can follow.
- Paternity: taken within 6 months of the birth or adoption.
- Parent's: each parent can take it within the child's first two years, in single weeks or all together.
The 2027 rate reflects Budget 2027's €10 increase from January. If a partner or children depend on you, you may get a higher rate, matched to what Illness Benefit would pay your family.
Who qualifies
You need paid PRSI at Class A, E, H or S. For employees, the usual test is at least 39 weeks paid in the 12 months before your leave starts. There are alternative tests based on earlier tax years, so check your record before assuming you don't qualify. Apply through MyWelfare: at least 6 weeks before maternity leave, or 4 weeks before paternity or parent's leave; the self-employed apply earlier.
How it is taxed
These benefits are taxable income, but they have no USC or PRSI. Revenue collects the income tax by reducing your tax credits and rate band at work, so you don't receive a tax bill. If your employer stops paying you, your credits may go unused while you are on leave. You can get a refund when you return or after the year ends.
What it does to your year
For a single employee earning €45,000 who takes 26 weeks of Maternity Benefit in 2026:
| No top-up | Full pay from employer | |
|---|---|---|
| Take-home in a normal year | €37,010.21 | €37,010.21 |
| Take-home in the year of leave | €26,996.09 | €37,572.85 |
Without a top-up, the year's take-home falls by about €10,014.12: the benefit is a fraction of the salary it replaces. With a top-up, your employer pays your normal salary and the benefit is paid to the employer. Because the benefit part has no USC or PRSI, you keep slightly more than in a normal year.
Work it out
Sources
- Citizens Information: Maternity Benefit (checked 25/10/2026)
- Citizens Information: Paternity Benefit (checked 25/10/2026)
- Citizens Information: Parent's Benefit (checked 25/10/2026)
- Citizens Information: Adoptive Benefit (checked 25/10/2026)
- Citizens Information: Case study: Taxation of Maternity Benefit (checked 16/10/2026)
- Citizens Information: Social welfare rates 2026 (checked 25/10/2026)
- Citizens Information: Social welfare rates 2027 (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.