Maternity & paternity leave: Ireland EOR compliance guide

Maternity leave in Ireland is governed by the Maternity Protection Acts 1994-2004.

A further amendment, the Maternity Protection, Employment Equality and Preservation of Certain Records Act 2024, introduces the right for employees with a serious health condition to postpone maternity leave for up to 52 weeks.

• The total statutory entitlement is 26 weeks’ ordinary (paid) maternity leave plus up to 16 weeks’ additional (unpaid) maternity leave. Both periods are taken consecutively.
• A pregnant employee must take at least 2 weeks’ leave before the end of the expected week of confinement and at least 4 weeks‘ leave after the end of that week.
• The remaining weeks can be distributed as the employee chooses, subject to these minimum blocks.
• If the birth occurs before maternity leave is due to start, the employee must notify her employer within 14 days and commence leave immediately.

• There is no minimum service period for maternity leave.
• The entitlement applies from day one of employment to all employees working under a contract of service, including full-time, part-time, fixed-term, temporary, and agency workers.
• Probationary employees are also covered, and probation is suspended for the duration of maternity leave, resuming on return.

Maternity Benefit is paid by the Department of Social Protection (DSP), not by the employer. The rate from January 2026 is €299 per week for 26 weeks (156 days). Employees must meet one of the following PRSI contribution conditions:

• At least 39 weeks PRSI paid in the 12 months before the first day of maternity leave
• At least 39 weeks PRSI paid since starting work and at least 39 weeks PRSI paid or credited in the Relevant Tax Year or the year following it
• At least 26 weeks PRSI paid in the Relevant Tax Year and at least 26 weeks paid in the prior Tax Year.

Qualifying PRSI classes are A, E, H, and S. Maternity Benefit is subject to income tax but not USC or employee PRSI. Employers are not legally required to top up Maternity Benefit to the full salary.

There is no legal requirement for employers to supplement the state Maternity Benefit.

However, top-up is common practice: approximately 48% of employed women received a top-up payment from their employer, and CSO data shows that in 2021, approximately one-third (32.9%) of maternity benefit recipients received no employer pay at all during their leave.

Employees earning more than €299/week are effectively taking a pay cut unless the employer tops up. Top-up is particularly prevalent in the public sector, large enterprises, and multinational firms.

Where a baby is born prematurely (i.e., before the expected date when maternity leave was due to start), maternity leave is extended by an additional period equal to the time between the actual birth date and the date two weeks before the expected date of confinement.

The leave is extended accordingly, with Maternity Benefit covering the same additional period.

Full maternity leave and Maternity Benefit entitlements apply in the event of a stillbirth or miscarriage at or after 23 weeks of pregnancy (or where the baby has a birth weight of at least 400 grams under the updated definition).

For pregnancy losses before 23 weeks, there is currently no specific statutory leave entitlement in Ireland. Employees in this situation would typically access sick leave under their contract, though many employers voluntarily offer compassionate or bereavement leave.

• Pregnant employees are entitled to paid time off to attend antenatal and postnatal medical appointments, with no limit on the number of appointments.
• Employees are also entitled to paid time off from work to receive antenatal or post-natal care.
• Notice of appointments must be given in writing to the employer as soon as possible, and at least two weeks in advance.

• Under the Safety, Health and Welfare at Work (Pregnant Employees) Regulations, employers must carry out a risk assessment of the workplace for pregnant employees, employees who have recently given birth, and breastfeeding employees.
• The employer must first attempt to remove the risk or provide alternative work.
• If neither is possible, the employee is entitled to health and safety leave for as long as the risk exists.
• During health and safety leave, employees continue to accrue service-based entitlements but are not entitled to public holidays that fall during that leave.

• Employees on maternity leave have the right to return to the same job on the same terms and conditions.
• If that exact role is not available due to a genuine business change, a suitable alternative must be offered.
• Protection against dismissal applies from the start of pregnancy until the end of maternity leave under the Unfair Dismissals Acts 1977.
• Dismissal connected to pregnancy is deemed automatically unfair. WRC awards in such cases can reach the statutory maximum of two years’ gross remuneration (up to 104 weeks’ pay).
• Recent WRC decisions have awarded up to €50,000 for maternity discrimination.

Employers may also be in breach of the Employment Equality Acts 1998–2015 for gender or family status discrimination, with compensation capped at up to two years’ remuneration.

Annual leave and public holidays continue to accrue during both ordinary (paid) maternity leave and additional (unpaid) maternity leave.

Public holidays that fall during maternity leave extend the leave by those days. Accrued annual leave from maternity leave must be taken after the maternity leave period has ended.

Under the Maternity Protection, Employment Equality and Preservation of Certain Records Act 2024, an employee with a serious health condition (defined as a condition posing a serious risk to life or health, requiring ongoing medical intervention) may notify her employer in writing to postpone maternity leave for up to 52 weeks.

The notification must include proposed start and end dates (minimum five weeks apart) and be supported by a medical certificate. This is a new right; employers must update their maternity leave policies accordingly.

• At least 4 weeks’ written notice before the intended start date of maternity leave, accompanied by a medical certificate confirming the pregnancy and expected week of confinement.
• If taking additional unpaid leave: at least 4 weeks’ written notice (this can be given at the same time as the initial notice).
• At least 4 weeks’ written notice of intention to return to work.

Paternity leave is governed by the Paternity Leave and Benefit Act 2016, which commenced on 1 September 2016.

The entitlement is 2 weeks’ consecutive leave, which must be taken within the first 26 weeks after the birth or adoption placement of the child. It cannot be split into shorter periods.

There is no minimum service period required. The Act covers all employees who are a “relevant parent“, defined as:

• The child’s father
• The spouse, civil partner, or cohabitant of the birth mother
• A parent of a donor-conceived child under the Children and Family Relationships Act 2015
• In adoption: the spouse, civil partner, or cohabitant of the adopting mother or sole male adopter
• In same-sex joint adoption, the spouse chosen by the couple

Same-sex couples are explicitly covered. In the case of multiple births (e.g., twins), only one period of paternity leave is granted.

Paternity benefit is paid by the DSP at €299 per week from January 2026 for two weeks.

The PRSI contribution conditions are the same as for Maternity Benefit: at least 39 weeks PRSI paid in the 12 months before the first day of paternity leave, or the equivalent credited contributions. Qualifying PRSI classes: A, E, H, and S. Employers are not legally required to top up Paternity Benefit.

Employer top-up of paternity leave is less common than for maternity leave.

• CSO research shows that over 50% of eligible fathers in employment did not even claim paternity benefits in 2020, indicating low uptake generally.
• The Irish Human Rights and Equality Commission estimates that only 26% of eligible fathers with children born in 2021 availed of paternity leave.

Employees on paternity leave are protected against penalisation and dismissal in connection with the exercise of their rights under the Act. The right to return to the same role on the same terms applies.

• At least 4 weeks‘ written notice before the expected commencement of paternity leave.
• In birth cases: a medical certificate setting out the expected date of birth.
• In adoption: notification of expected day of placement and a certificate of placement as soon as reasonably practicable.

Parent’s leave is governed by the Parent’s Leave and Benefit Act 2019, as amended by the Family Leave and Miscellaneous Provisions Act 2021 and the Parent’s Leave and Benefit Act 2019 (Extension of Periods of Leave) Order 2024 (S.I. No. 300/2024).

Each relevant parent is entitled to 9 weeks’ parent’s leave (increased from 7 weeks). Leave must be taken before the child’s second birthday or within 2 years of the adoption placement. Parents with a child under 2 on 1 August 2024 could access the additional 2 weeks before that deadline passed.

There is no minimum service period. The entitlement applies to all employed and self-employed “relevant parents,” broadly defined as a parent, adopting parent, or the spouse/civil partner/cohabitant of such a parent.

Each parent has their own individual, non-transferable entitlement; it cannot be transferred between parents.

Parent’s Benefit is paid by the DSP at €299 per week from January 2026 for up to 9 weeks. The same PRSI contribution conditions apply as for Maternity Benefit. Employers are not required to pay employees during parent’s leave, though some choose to top up.

Parental leave is governed by the Parental Leave Act 1998, as amended by the Parental Leave (Amendment) Act 2006, the Parental Leave (Amendment) Act 2019, and EU Directive transposition. This is often confused with parents’ leave; they are entirely different entitlements.

Each parent is entitled to 26 weeks’ unpaid parental leave per child. Where an employee has more than one child, parental leave is limited to 18 weeks in any 12-month period (with employer agreement, this can be longer). This limit does not apply to multiple births. Leave must be taken before the child reaches age 12 (or 16 for a child with a disability or long-term illness).

Employees must have at least 1 year’s continuous service with the same employer before taking parental leave. It applies to all employees, including full-time, part-time, and fixed-term employees.

Parental leave is unpaid. There is no State benefit equivalent to Maternity Benefit. Some employers voluntarily top up but this is not required.

• Parental leave may be taken in a single 26-week continuous block or in separate blocks of not less than 1 week.
• Employers may postpone the commencement of parental leave by up to 6 months for business reasons (e.g., seasonal volume, finding replacement cover), but must give at least 4 weeks’ written notice of postponement and consult the employee first.
• The commencement of parental leave in respect of one child may not generally be postponed more than once (or twice if a ground is seasonal variation).

Parental leave is non-transferable between parents except where both parents work for the same employer and the employer agrees.

Employees return to the same job on the same terms after parental leave. Annual leave continues to accrue during parental leave, and absences do not break continuity of employment.

Employees must give at least 6 weeks’ written notice of intention to take parental leave, providing details of the proposed start date, duration, and form of leave (e.g., continuous block or weekly blocks). A “confirmation document” is signed by both employer and employee at least 4 weeks before leave commences.

Adoptive leave is governed by the Adoptive Leave Act 1995, as amended by the Adoptive Leave Act 2005 and the Family Leave and Miscellaneous Provisions Act 2021.

The nominated adopting parent or sole adopter is entitled to:

• 24 consecutive weeks’ adoptive leave beginning on the day of placement
• Up to 16 weeks’ additional unpaid adoptive leave beginning immediately after the 24-week period

The non-adopting parent (i.e., the other member of an adopting couple) is entitled to Paternity Leave of 2 weeks.

Adoptive Benefit is paid by the DSP at €299 per week from January 2026 for the 24-week paid period. The same PRSI conditions apply as for Maternity Benefit. Employers are not required to pay during adoptive leave.

Under the Family Leave and Miscellaneous Provisions Act 2021, same-sex couples are entitled to adoptive leave. An adopting couple (including same-sex couples) must designate which parent takes adoptive leave, and the other parent takes paternity leave.

Employees on adoptive leave (including additional unpaid adoptive leave) continue to accrue annual leave and public holidays. Absences do not breach continuity of employment for redundancy purposes.

• At least 4 weeks’ written notice of intention to take adoptive leave
• Confirmation of the expected day of placement
• For intercountry adoptions, additional notice requirements apply regarding the certificate of placement

The Workplace Relations Commission (WRC) is the primary enforcement body for employment law in Ireland. Employees can file complaints within 6 months of an alleged breach (extendable to 12 months). Hearings are private, but decisions are published, with appeals going to the Labour Court.

Breaches of parental leave rights can result in compensation of up to two years’ remuneration for unfair dismissal, and up to €50,000 under the Employment Equality Acts for discrimination. EOR providers act as the legal employer and are responsible for ensuring all statutory entitlements are applied correctly.

Employers must ensure employees are assigned the correct PRSI class, typically Class A, to qualify for state benefits. EOR providers handle registration, deductions, and filings with Revenue.

State benefits are paid separately and do not reduce employer PRSI obligations. Even where an employee does not qualify for state benefit, the employer must still grant the statutory leave. Leave entitlement and benefit eligibility operate independently.

Employers must provide core terms within 5 days of employment and a full written statement within 1 month. Contracts must reflect statutory minimums; any provision below these is void.

EOR onboarding documentation should clearly confirm statutory leave entitlements. Any enhanced benefits, such as employer top-ups, should be documented in writing.

Legal compliance sets the baseline, but market expectations often go further.

Maternity top-ups to full salary are common in larger organisations. While not required by law, the absence of a top-up can affect hiring and retention. Employees also expect to return to the same role with unchanged scope. Reduced responsibilities, even at the same pay, can create legal risk.

Employees have a statutory right to request remote or flexible working under the Work Life Balance and Miscellaneous Provisions Act 2023. Employers can refuse on objective grounds, but decisions must be documented and reasonable.

Requests can be made from day one, with approved arrangements typically starting after 6 months’ service. Employers must respond within 4 weeks. Following Ireland’s €1.54 million EU fine in 2025 for delayed transposition of the EU Work-Life Balance Directive, this area is under heightened regulatory scrutiny.

Maternity leave pauses the probation period, which resumes on return. Any performance-related decisions must be handled carefully. If linked to pregnancy or leave, they may trigger discrimination claims, with WRC awards commonly in the €12,500 to €25,000 range.