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 con tributors 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. Due to their conditions of employment, there is no need to cover such employees for other social insurance benefits such as disability, maternity and unemployment benefits and old age (contributory) and retirement pensions. On leaving the Civil Service to take up other employment, e.g. in the private sector or self-employment, a former class B contributor's employment rights may change considerably. For instance, 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. Eligibility for benefits in this case would be determined in the same way as anyone else becoming insured for the first time at either class A or S. In order to qualify for short-term social insurance payments, a claimant must have paid a minimum number of contributions (39 weeks) and demonstrate a recent attachment to the work force by having a minimum number of contributions in a recent tax year. More flexible conditions apply in the case of the maternity benefit scheme. For instance, a woman may also qualify if she has paid at least 39 contributions in the 12 months immediately before she commences her maternity leave. I am satisfied that the current contribution conditions applying to the maternity benefit scheme are reasonable and strike a fair balance between the interests of the average contributor and those of the average beneficiary.
In the case in question, the woman left the Civil Service last September and commenced her maternity leave at the end of March, 2001. It does not appear that her new employer operates an occupational maternity pay scheme. As she does not satisfy the contribution conditions for entitlement, she is not eligible for maternity benefit. In this case, she has failed to qualify for maternity benefit, not by virtue of her class B contributions which do not provide cover for maternity benefit, but because she has not paid a sufficient number of qualifying class A contributions. She is, however, currently receiving supplementary welfare allowance.