What is Paternity Benefit?
How to qualify for Paternity Benefit:To qualify for Paternity Benefit, you must pay social insurance (PRSI) contributions at Class A, E, H, or S (self-employed). If you're a member of the Defence Forces and pay PRSI at Class H, you are insured for Paternity Benefit, but it is not payable while you're in service.
Rates of Payment:The rate for Paternity Benefit is €262 per week, for two weeks.
Payment increases:If you have dependents, you might be eligible for a higher rate of Paternity Benefit. The rate of Paternity Benefit (excluding increases for dependents) is compared with the rate of Illness Benefit (including increases for dependents) that would be paid if you were absent from work due to illness. The higher of the two rates is paid.
Taxes:Paternity Benefit is subject to income tax, but it is not subject to the Universal Social Charge (USC) or PRSI.
How to Apply:To apply, you need to submit either an online application or a Paternity Benefit (PB1) form, along with a certificate PB2 or PB3 that confirms when your baby is due or was born.
If you are an employeeyour employer must certify your paternity leave. You need to ask your spouse’s or partner’s doctor for a certificate that confirms when your baby is due or was born and give this certificate and Paternity Benefit: Employer Certificate Application Form (PB2) to your employer. Your employer will then complete the form, and you include this form when you apply for Paternity Benefit.
If you are self-employedyour spouse’s or partner’s doctor must certify your paternity leave. You need to ask the doctor to complete Paternity Benefit: Medical Certificate Application Form (PB3), then include it when you apply for Paternity Benefit.
Note: Failure to apply for Paternity Benefit within 26 weeks of the birth of your baby may result in loss of benefit.