Maternity benefit is paid by the state to the woman. (You can choose to have your Maternity Benefit paid directly into your employer's bank account. This is entirely up to you)
Salary is paid by the employer.
Maternity benefit is completely separate from salary. If you have the PRSI record, you are entitled to maternity benefit whatever your employer pays you.
Your employer may pay no salary at all.
Your employer may continue to pay your full salary.
Your employer may reduce your salary by the amount of the benefit.
Your employer may reduce your salary by 1.75 times your benefit, so that the net figure is the same. (maternity benefit is not taxed)
Your employer may pay you three times your salary if they wish.
But whatever your employer does, the state will pay you maternity benefit.
Brendan