The Paternity Leave and Benefit Bill 2016 was published on 20 June 2016 and is expected to be enacted in early August. Essentially the bill entitles a “relevant parent” to two weeks’ paternity leave to be taken at any time within 26 weeks of the birth or placement. A relevant parent has been phrased to take into account same sex couples.

Assuming the bill will be enacted in August/September the entitlement will commence from the date of confinement or placement which falls on or after the 30 September 2016


The weekly rates of paternity benefit will be an amount equivalent either to the amount of illness benefit, including any increase of that benefit, which the person would otherwise receive if he/she was entitled to that benefit, or 230, whichever is greater.

Notice Period

Paternity leave will usually need to be applied for four weeks in advance and taken in a single two week period.

Tax Impact

  • Paternity Benefit will be a taxable benefit just like Maternity Benefit
  • Paternity Benefit will not be subject to USC or PRSI
  • Any payments made on top of State Paternity Benefit will be taxes as normal.