Maternity Benefit entitlement?

E

eddie10

Registered User
Messages
94
I have a query re maternity benifit entitlement. My wife worked in full time employment up until the end of August last year (2006). She was in full time employment for 11 years. She took 4 months off and started to work for herself from January of this year. As such, she wont have to complete tax returns until next year. She is expecting our third child next year and i'm wondering is she entitled to maternity benefit. She will be paying paye/prsi in her returns next year. Any suggestions welcome...
 
From www.welfare.ie Maternity Benefit qualifying conditions for self-employed:

A self-employed claimant must
  • be self-employed in accordance with the Social Welfare (Consolidation) Act, 1993, as amended
    and
  • have 52 qualifying PRSI contributions paid in the Relevant Tax Year
    or
  • have 52 qualifying contributions paid in the Tax Year prior to the Relevant Tax Year
    or
  • have 52 qualifying contributions paid in the Tax Year following to the Relevant Tax Year.
    and
  • have her expected date of confinement certified by a registered medical practitioner.
Note: PRSI paid at Classes A, E, H and S count as qualifying contributions.

It should be noted that self-employment contributions, i.e. PRSI class S, are not awarded until the total tax liability is paid in full for the Relevant Tax Year.

For 2007, the relevant tax year is 2005.

You can email an enquiry to Maternity Benefit section - [email protected]
 
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