Paternity Benefit….all you need to know from Dept. of Social Protection.

Paternity Benefit is a payment made to employed and self-employed people who are on Paternity Leave from work in respect of the birth or adoption of a child.

You can take Paternity Leave at any time from 1st September 2016 and Paternity Benefit is payable from 1st September 2016.

• Paternity Benefit is paid for two weeks and it must be claimed within 26 weeks of the child’s birth or, in the case of adoption, from the date of placement (This is the date the child comes to live with the adopting parents).
• Employees must have their leave certified by their employer. Self-employed people must provide certification from a registered medical practitioner confirming the pregnancy or, in the case of adoption, a certificate of placement.
• You must satisfy the relevant social insurance (PRSI) contribution conditions to qualify for Paternity Benefit.
• If you are already on certain social welfare payments then you may get half-rate Paternity Benefit.

Rules

• You must notify your employer no later than 4 weeks in advance of your intention to take Paternity Leave and the intended dates of the leave;
• You must provide proof of the expected date of confinement of your spouse partner.  In other words, you will be required to provide a certificate from your spouse/partners doctor confirming when your baby is due, or confirmation of the baby’s birth where the leave is being applied for after the birth has occurred;
• You should apply for Paternity Benefit at least four weeks in advance of the date you intend to start Paternity Leave.  If self-employed you should apply 12 weeks in advance of the date you intend to start Paternity Leave;
• You must register for a Public Service Card (if you do not already have one) and register with the MyWelfare service, as this is a prerequisite for making an application on the Departments online system;
• You must satisfy the PRSI contribution conditions.

PRSI Contribution Conditions

Paternity Benefit is paid by the Department of Social Protection to people who satisfy the PRSI contribution conditions on their own social insurance record

The PRSI classes that count for Paternity Benefit are A, E, H and S (self-employed). However, Paternity Benefit is not payable to serving members of the Defence Forces who pay PRSI at Class H.

In the case of an employee:

You must have:

• At least 39 weeks PRSI contributions paid in the 12-month period before the first day of your Paternity Benefit;

OR

• At least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or credited in the relevant tax year or in the tax year immediately following the relevant tax year. For example, if you are going on Paternity Leave in 2016, the relevant tax year is 2014 and the year following that is 2015;

OR

• At least 39 weeks PRSI paid since first starting work and at least 26 weeks PRSI paid in the relevant tax year and at least 26 weeks PRSI paid in the tax year immediately before the relevant tax year. For example, if you are going on Paternity Leave in 2016, the relevant tax year is 2014 and the year before that is 2013.

If you do not meet these PRSI conditions and you were in insurable self-employment before starting insurable employment as an employee, you may use your PRSI contributions (Class S) in that self-employment to qualify for Paternity Benefit – see PRSI conditions for self-employed people below.

You are awarded credited contributions or credits automatically when you are getting Paternity Benefit. Credits are awarded at the same rate as your last paid contribution. These credits help protect your future entitlement to social welfare benefits and pensions.

Periods of insurance in another EU member state may be taken into account to meet the PRSI contribution conditions. The last week of insurance must be paid in Ireland.

In the case of a person in insurable self-employment –

You must have:

• 52 PRSI contributions paid at Class S in the relevant tax year. For example, if you are claiming Paternity Benefit in 2016, the relevant tax year is 2014;

OR

• 52 weeks PRSI contributions paid at Class S in the tax year immediately before the relevant tax year. For example, if you are claiming Paternity Benefit in 2016, the tax year immediately before the relevant tax year is 2013;

OR

• 52 weeks PRSI contributions paid at Class S in the tax year immediately following the relevant tax year. For example, if you are going on Paternity Leave in 2016, the tax year immediately following the relevant tax year is 2015.

If you do not meet these PRSI conditions and you were in insurable employment before becoming self-employed, you may use your PRSI contributions (Class A, E and H) in that employment to qualify for Paternity Benefit – see PRSI conditions for employed people above.

If you are in insurable self-employment, you are not awarded credited contributions orcredits automatically when you are getting Paternity Benefit. A self-employed person is not excluded from employment credits specifically.  You would however have to satisfy the conditions for credits for employed persons –

• a person must first have entered insurable employment – he or she must have paid at least one PRSI contribution as an employed contributor,

AND

• a person must, in general, have a paid or credited employment contribution in the previous 2 full tax years.  In general where a person has no PRSI paid or credited contributions for two full tax years, they cannot be awarded credits again until they return to work and pay PRSI employment contributions for at least 26 weeks.

For example an applicant for Paternity Benefit who is now self-employed but had been employed in 2015 would qualify for credits as they do not have a 2 year gap.  If they have been only self-employed for the last 3 years they won’t qualify for credits.

You have the right to appeal the decision made on your Paternity Benefit claim. Information regarding appeals and the appeals process is available from the social welfare appeals website http://www.socialwelfareappeals.ie

If you are already getting a social welfare payment

Half-rate Paternity Benefit may be payable if you are getting any one of the following payments:

• One-Parent Family Payment
• Widow(er)’s and Surviving Civil Partner’s (Contributory) Pension
• Widow(er)’s and Surviving Civil Partner’s (Non-Contributory) Pension
• Death Benefit by way of Widow’s/Widower’s/Surviving Civil Partner’s or Dependent Parents’ Pension (under the Occupational Injuries Scheme)

If you are providing full-time care to another person, you may qualify for half-rate Carer’s Allowance with your Paternity Benefit.

Paternity Leave certification

All employees must have their Paternity Leave certified by their employer and provide proof of the expected date of confinement of your spouse partner.  In other words, you will be required to provide a certificate from your spouse/partners doctor confirming when your baby is due, or confirmation of the baby’s birth where the leave is being applied for after the birth has occurred.

If you are self-employed you will self-certify your Paternity Leave (a registered medical practitioner must certify the estimated due date or actual date of birth of your child for receipt of Paternity Benefit).  In the case of adoption, you must produce a certificate of placement in relation to the child or in the case of an intercountry adoption effected outside the State, a declaration of eligibility and suitability in relation to the child and particulars in writing of the day of placement or expected day of placement.

Duration of Paternity Benefit

Paternity Benefit is paid for two weeks and the two weeks must be taken consecutively.

Rates

Paternity Benefit is payable at the rate of €230.00 per week.

Payments for Dependants

If you have dependent’s your rate of Paternity Benefit is compared to the rate of Illness Benefit (including increases for dependants) that would be paid to you if you were absent from work through illness. The higher of the two rates is paid to you.

Although the Illness Benefit rate begins from a lower personal base amount (€188 is the maximum Illness Benefit personal rate), it also takes into account extra payments for your dependent’s, and this is why, depending on the circumstances of your spouse, civil partner or cohabitant and how many children you have, the rate paid to you may be greater than the rate to which you would have otherwise been entitled.

Example (2016 rates): John is entitled to the standard Paternity Benefit rate of €230. His partner is unemployed and signing on for unemployment credits. They have two children. If he qualified for Illness Benefit he would get €372.40 (this is the personal rate of Illness Benefit €188 + an Increase for a Qualified Adult €124.80 + Increases for 2 Qualified Children €59.60).  John cannot receive less Paternity Benefit than he would get if in receipt of Illness Benefit. For this reason, he will be paid the higher rate of Paternity Benefit of €372.40.

If your adult dependent is getting a social welfare payment you will not get an Increase for a Qualified Adult (IQA) but you may get a half-rate Increase for a Qualified Child (IQC).

You will qualify for a full-rate IQA and a full-rate IQC if your adult dependent is unemployed and signing on for credits or is earning under €100.01 per week.

If your adult dependent is earning between €100.01 and €310 per week you will get a tapered rate of IQA and a full-rate IQC. If your adult dependent is earning between €310.01 and €400 per week you will not get an IQA but you will get half rate IQC. If your adult dependent earns over €400 per week you will not get an IQA or IQC.

How is the payment made?

Paternity Benefit will be paid directly into your bank or building society account (a current or deposit account, not a mortgage account) or you can choose to have it paid directly into your employer’s bank account.

Note:
Some employers will continue to pay an employee in full while the employee is on Paternity Leave. In such cases, the employer will require the employee to have any Paternity Benefit be paid to them. You should check your contract of employment to see what applies to you.

Taxation of Paternity Benefit

Paternity Benefit (including any increases for adult and child dependants) is reckon-able for income tax purposes. This Department pays Paternity Benefit directly to recipients without any deduction for tax. To assist in the taxation of Paternity Benefit, this Department notifies the Office of the Revenue Commissioners of the taxable amount of Paternity Benefit to be taken into account for income tax purposes. Universal Social Charge and PRSI are not payable. Further information on tax and Paternity Benefit is available at your local tax office.

Premature births

If you an employee and if your baby is born prematurely (before your Paternity Leave and Paternity Benefit is due to begin) and you wish to change your leave dates, you should send a letter from your employer confirming the new leave dates and the date of birth of your child to the Paternity Benefit section of the Department of Social Protection.  If you are self-employed you must send a letter to the Paternity Benefit section stating your new leave dates and a letter from a doctor or the hospital confirming the date of birth of your child.

Stillbirths and miscarriages

If there is a stillbirth or miscarriage any time after the 24th week of pregnancy (i.e from the beginning of the 25th week) and you are entitled to Paternity Leave, you are entitled to 2 weeks Paternity Benefit provided you satisfy the social insurance (PRSI) requirements.

To apply for Paternity Benefit following a stillbirth, you need to send a letter from your doctor with the Paternity Benefit application form, confirming the expected date of birth, the actual date of birth and the number of weeks of pregnancy.

The leave must still be certified by your employer or self-certified if you are self-employed.

Hospitalisation of your baby

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.  If you are an employee and you wish to change your leave dates because of the hospitalisation of your baby, you should send a letter from your employer confirming the new leave dates to the Paternity Benefit section of the Department of Social Protection.  If you are self-employed and you wish to change your leave dates because of the hospitalisation of your baby, you must send a letter to the Paternity Benefit section stating your new leave dates and a letter from a doctor or the hospital confirming the date of birth of your child.

If, at any stage you decided not to take your Paternity Leave, you cannot be paid Paternity Benefit.  You should inform the Paternity Benefit section of the Department of Social Protection of any changes to your Paternity Leave arrangements.

How to apply

1. You are required to notify your employer at least four weeks in advance of taking your Paternity Leave (12 weeks if you are self-employed). In the case of an adoption, you must provide confirmation of the date of placement of your baby in your care.

• If you are employed, you must provide your employer with proof of the expected date of confinement of your spouse or partner.  In other words, you will be required to provide a certificate from your spouse/partners doctor confirming when your baby is due, or confirmation of the baby’s birth where the leave is being applied for after the birth has occurred;

Your employer must complete a form to certify that you are entitled to Paternity Leave for the dates provided.  This is form PB 2: Employer Certificate, (employee / PAYE applicant).

If you are self-employed, a doctor must certify the due date of your baby (or the baby’s date of birth. This is required to confirm that you are entitled to Paternity Leave. This is form PB3: Doctors Certificate (self-employed applicants).

These forms will be available at www.welfare.ie/PaternityBenefit from 3 August 2016.

  2. You must have a Public Services Card to apply for Paternity Benefit. If you do not already have a Public Services Card, you can make an appointment to get one at www.mywelfare.ie.

You will first need to register with the site. To do this you need a mobile phone number and two e-mail addresses (a main address and an alternate address).

When you have made your appointment, print the notification and bring it to your appointment along with the required documents (listed in the notification).

More information about the Public Services Card as well as a list of offices offering an online appointment booking system is available at http://www.welfare.ie/en/Pages/Public-Services-Card_holder.aspx.

Applications for Paternity Benefit are submitted online and will be processed by Paternity Benefit Section at the address below. Supporting documentation should be uploaded and submitted online with your application.

Paternity Benefit Section
Department of Social Protection
McCarter’s Road
Buncrana
Co.Donegal
Ireland