Entitlement to maternity benefit was extended to self-employed women with effect from April 1997 on broadly similar lines to that which applies in the case of employees. No changes in contribution conditions have been made since April 1997. As a result of those changes, there are certain differences in the qualifying conditions for entitlement as between employed and self-employed women and these differences reflect the different arrangements which apply to each group for the purposes of liability and payment of PRSI contributions.
Final tax and PRSI payments are not due to be paid by self-employed people for up to two years after the end of any particular income tax year. For instance, in the case of the income tax year ended 5 April 2000, final tax and PRSI returns can be forwarded to the Revenue Commissioners up until the end of January 2002, while final payment of any outstanding tax and PRSI liabilities can be made up until the end of April 2002.
As PRSI contributions for self-employed people cannot be awarded until the full liability has been paid, it will be seen that it can take some time after the end of a particular tax year before a self-employed person's PRSI contribution record for that year can be finalised.
The end of year tax and PRSI returns for employed women are due to be forwarded by employers to the Revenue Commissioners within 45 days of the end of the tax year, that is, by late May 2000 in the case of the 1999-2000 tax year. Therefore, the contribution conditions for maternity benefit which apply to employed women and which allow for recent PRSI contributions to be taken into account towards qualifying for benefit are not appropriate in the case of self-employed women. However, in recognition of the different PRSI arrangements applying to self-employed women, contributions paid in an earlier income tax year, currently the 1997-98 tax year, can be taken into account.
