Taxation of certain social welfare payments received by employees

Taxing maternity, paternity, parent's, adoptive, and health and safety benefits

Maternity Benefit, Paternity Benefit, Parent's Benefit, Adoptive Benefit, and Health and Safety Benefit, are liable to Income Tax. These payments are not liable to Universal Social Charge (USC) or Pay Related Social Insurance (PRSI). 

Details of the benefit claimed are sent by the Department of Social Protection (DSP) directly to Revenue. Revenue will collect the tax due on this income by adjusting an employee's tax credits and standard rate band. We will issue an updated Revenue Payroll Notification (RPN) to the employer. 

Only the wages paid by the employer should be included in pay for Income Tax, USC and PRSI.

Next: How to pay an employee who is receiving Maternity Benefit

Published: 21 May 2026 Print this page

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