It's for fathers, and for the other parent in a same-sex couple or after an adoption. The mother's Maternity Benefit is separate. Like Maternity Benefit, it can be more than €299 if you have a partner or children at home.
Quick facts
- Weekly rate
- €299 (2026)
- How long
- 2 weeks, back to back
- When
- Within 6 months of birth or adoption
- Apply
- 4 weeks before (12 if self-employed)
- Tax
- Taxable, but no USC or PRSI
Who qualifies
You need certified paternity leave and enough PRSI at class A, E, H or S. For employees the usual test is "At least 39 weeks PRSI paid in the 12-month period before the first day of your paternity leave." Self-employed people need 52 weeks of Class S in the relevant tax year, the year before or the year after.
Tell your employer at least 4 weeks before, with a doctor's letter confirming the due date. Your employer then signs form PB2.
When to take it
"You can start paternity leave at any time within the first 6 months following the birth or adoption placement." "Paternity Benefit is paid for 2 weeks and the 2 weeks must be taken consecutively."
"If your baby is in hospital you can postpone your paternity leave and Paternity Benefit or whatever portion of it remains for a maximum of 6 months." A stillbirth still carries the 2 weeks.
Getting more than €299
If you have a partner or children, your rate is compared with the Illness Benefit you would get, including increases for them, and you get whichever is higher. It is worked out for you: you don't apply separately.
You can keep Working Family Payment alongside it. If you get One-Parent Family Payment, you may get half-rate Paternity Benefit on top.
How to apply
Apply on MyWelfare.ie with a verified MyGovID, uploading form PB2 from your employer, or PB3 from a doctor if you're self-employed. "If at any stage you decide not to take your paternity leave, you cannot be paid Paternity Benefit."
It is taxable, but "Universal Social Charge and PRSI are not payable."
Common questions
How much is Paternity Benefit in 2026?
€299 a week for 2 weeks. It can be higher if you have a partner or children, because it is compared with Illness Benefit plus increases.
When can I take paternity leave in Ireland?
At any time within the first 6 months after the birth or adoption placement, as 2 consecutive weeks.
How far in advance do I apply for Paternity Benefit?
At least 4 weeks before your leave starts, or 12 weeks if you are self-employed.
Is Paternity Benefit taxed?
It is taxable, but USC and PRSI are not payable on it.