Offig Páyrolla UCD
Maternity Benefit (from 01 July 2013)
In accordance with a measure contained in Budget 2013 and the subsequent Finance Act, that Maternity Benefit (and associated Benefits including Adoptive and Health & Safety Benefit) payable by the Department of Social Protection (DSP) from 01 July 2013, will be taxable in full and liable for Pension Related Deduction. However, Universal Social Charge (USC) and PRSI will not apply.
Revenue will tax Maternity Benefit through the PAYE system by reducing the tax credits and cut off point of the relevant employee. UCD will be advised of the adjusted tax credits and cut-off points on employer tax credit certificates (P2Cs).
Any enquiries or concerns regarding the taxation of Maternity Benefit should be referred to relevant tax office.
Further information: welfare.ie/en/Pages/mb.aspx
