Hi
Quick question are you entitled to maternity leave as a sole trader?
Wife has her own business 10 plus years..never looked into it after our first child as she went back to work after a week!
Thanks
You can take all the maternity leave you want!
However,I suspect you are really enquiring about maternity benefit,and the rules are below: If you are self-employed you must be in insurable employment and have:
52 weeks of PRSI contributions paid at Class S in the relevant tax year. For example, if you are going on maternity leave in 2018, the relevant tax year is 2016.
Or
52 weeks of PRSI contributions paid at Class S in the tax year immediately before the relevant tax year. For example, if you are going on maternity leave in 2018, the tax year immediately before the relevant tax year is 2015.
Or
52 weeks of PRSI contributions paid at Class S in the tax year immediately following the relevant tax year. For example, if you are going on maternity leave in 2018, the tax year immediately following the relevant tax year is 2017.
PRSI Class S contributions for a particular year are not awarded until you have paid tax due for that year. To qualify for Maternity Benefit, your income tax and PRSI liabilities (primarily for the relevant tax year) must be paid.
If you do not meet these PRSI conditions and you were in insurable employment before becoming self-employed, you can use your PRSI contributions (Class A, E and H) in that employment to qualify for Maternity Benefit.