Married couples
Maternity leave and how you're taxed as a couple
A drop in one spouse's pay changes how much band they bring, so check the split.
Maternity Benefit is taxed, but USC and PRSI aren't charged on it. During leave, a lower income means less of the second-income band. Under joint assessment, credits and band can be moved to the spouse who is working. That keeps the household's tax right through the year.
Work it out
Terms: Joint assessment
All topics for couples · General information, not tax advice.