Permanent and pensionable civil servants employed before April, 1995 are liable for PRSI class B contributions. This is a modified rate of PRSI, i.e. the combined employer and employee contribution rate is 4.91% as opposed to the standard class A contribution of either 12.5% or 18%, depending on the level of weekly income. In return, class B contributors are insured for a limited range of social insurance benefits – widow/er's and orphan's (contributory) pensions, bereavement grant and limited occupational injury benefits only. As their conditions of employment provide for full pay during the period of maternity leave, there is no need to cover such employees for maternity benefit purposes.
However, I understand that the case that the Deputy has in mind involves a woman who has left the Civil Service to take up employment in the private sector and who claimed maternity benefit shortly afterwards. On leaving the Civil Service to take up other employment, for example, in the private sector or self-employment, a former class B contributor's employment rights may change considerably. For example, they may no longer be entitled to occupational sick pay or maternity pay and there may also be different occupational pension arrangements or, indeed, no occupational pension cover at all. In addition, such a person's PRSI status would change. For instance, they would become liable for the standard class A PRSI contribution if they took up employment in the private sector or PRSI class S contribution if they took up self-employment.