The COVID-19 Pandemic Unemployment Payment is available to support persons aged between 18 and 66 years old who have lost their employment due to the downturn in economic activity caused by the COVID-19 pandemic and where they are not being paid by their employer. In order to qualify for the payment a person must have been in employment immediately prior to 13th March.
People currently on maternity leave should remain on that leave until such time as they are due to return to employment. If that employment is no longer available as a consequence of the pandemic, the women concerned are eligible for the Pandemic Unemployment Payment from the date when they were due to return to their employment after their maternity leave.
I trust this clarifies the position.