Maternity benefit is now standardised to €235 per week for claimants.
Maternity Benefit continues to be subject to PAYE as announced in the 2013 Budget. This tax will be collected through the reduction of the individual's tax credits and cut-off points by Revenue and will not be deducted by the employer.
The employer will make no adjustments within the payroll for Maternity Benefit but will apply the latest amended Tax Credit Certificate (P2C) to the employee upon receipt.
