If you’re self-employed, you’ll need to meet specific PRSI contribution requirements to be eligible for Maternity Benefit. These rules set out how many Class S contributions you must have paid in certain tax years, and they also require that all related income tax and PRSI liabilities are up to date. Understanding these conditions in advance will help you avoid delays and ensure you can claim your full entitlement when the time comes.

PRSI Contribution Requirements

To qualify for Maternity Benefit as a self-employed person, you must be in insurable employment and meet one of the following:

Option 1

• 52 weeks of PRSI contributions paid at Class S in the relevant tax year.
  Example: If you are going on maternity leave in 2025, the relevant tax year is 2023.

Option 2

• 52 weeks of PRSI contributions paid at Class S in the tax year before the relevant tax year.
  Example: For maternity leave in 2025, this would be 2022.

Option 3

• 52 weeks of PRSI contributions paid at Class S in the tax year after the relevant tax year.
  Example: For maternity leave in 2025, this would be 2024.

Important: PRSI Class S contributions for a particular year are not awarded until you have paid the tax due for that year. To qualify, your income tax and PRSI liabilities for the relevant year must be fully paid.

If you do not meet the self-employed PRSI conditions and were previously in insurable employment, you may qualify under the PRSI contribution rules for employees in the relevant tax year.

When to Apply

You must submit your application 12 weeks before your maternity leave begins.

How to Apply Online

You can apply online at MyWelfare.ie if you have a verified MyGovID account.

1. Complete the online application questions.

2. Upload the required supporting documentation:

   • MB2 Form – completed by your employer. If you have more than one job, an MB2 must be completed by each employer.

   • MB3 Form – completed by your doctor if you are not working or are self-employed. Your doctor will not charge you for completing the MB3 form.