Effective from 1st January 2022, Maternity Benefit is now standardised to €250 per week for claimants.
Maternity Benefit continues to be subject to PAYE. This tax will be collected through the reduction of the individual's tax credits and cut off points by Revenue via the employee's Revenue Payroll Notification (RPN).
- It is extremely important therefore that employers check for updated RPNs before each pay run.
- If the employee receives the benefit payment directly, it does not go through the payroll.
- If the employer receives the benefit to pass on to the employee, it should be processed as a non-taxable addition.
For general information on Maternity Leave and Maternity Benefit, please click here