Maternity Benefit is paid by the Department of Social Protection to women who have a certain number of paid PRSI contributions on their social insurance record and who are in insurable employment up to the first day of their maternity leave.
A self-employed individual who applied for and was awarded the Pandemic Unemployment Payment in 2020 would subsequently be allocated with a full 52 S class contributions upon submitting their returns for the year in question. This is the case even if the returns are nil. The applicant referred to in this situation has sufficient contributions in the relevant tax year 2020 (52 S class). However, the applicant is also required to fulfill the other eligibility requirements. In addition to having met the PRSI contributions for the tax year relevant to her claim, the applicant must also be in insurable employment that is covered by the Maternity Protection Act, 1994 immediately before the first day of maternity leave. The last day of insurable employment must be within 16 weeks of the end of the week in which the baby is due. Unfortunately, the person does not meet this condition. In her application, the person declared she is unemployed. We issued a request for her to confirm the date her self-employment ended and she replied confirming it ended in June 2022. Her expected due date was 06/12/22. Maternity Benefit is paid to a person who takes maternity leave from work. As the person was not in insurable employment within 16 weeks of the end of the week in which her baby was due, her claim was disallowed. In support of this decision, the deciding officer relied on the Maternity Protection Acts, 1994 and 2004, Chapter 9 of Part II of Social Welfare (Consolidation) Act, 2005, and Chapter 2 of Part II of Social Welfare (Consolidated Claims, Payments and Control) Regulations, 2007 (as amended).
We would advise the person to contact her local Intreo Office or Community Welfare Office in order to determine what other supports are available to her while she is not engaged in employment.
I trust this clarifies the position.
