self employed and maternity benefit??

murfbrowne

I am self employed and will be going on maternity leave in march 2012. I was speaking to my accountant and according to my accounts if the benefit is based on 2010 accounts i will Qualify for minimum amount but according to 2009 accounts i will quailfy for max amount. the diff is 50 euro a week!! Will they accept the 2009 accounts i wonder.
thanks for any replies as every penny counts to us who are self-employed.

mp22

If you are self-employed you must be in insurable employment and have:

• 52 weeks PRSI contributions paid at Class S in the relevant tax year. For example, if you are going on maternity leave in 2011, the relevant tax year is 2009.

Or

• 52 weeks PRSI contributions paid at Class S in the tax year immediately before the relevant tax year. For example, if you are going on maternity leave in 2011, the tax year immediately before the relevant tax year is 2008.

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 maternity leave in 2011, the tax year immediately following the relevant tax year is 2010.

PRSI Class S contributions for a particular year are not awarded until you have paid tax due for that year. Your income tax and PRSI liabilities, for any year you are self employed, must be paid to qualify for Maternity Benefit.



from here http://www.citizensinformation.ie/en/social_welfare/social_welfare_payments/social_welfare_payments_to_families_and_children/maternity_benefit.html

murfbrowne

i am aware of this but the first year they should look at in my case should be 2010. But i want them to take 2009 into account because of the higher class S contributions made in that year giving me the maximum payment instead of minimum. I wonder what do they do in this instance.
thanks

mp22

I was under the impression that they will only take other years into consideration if you don't have enough contributions in the qualifying year.

But there again the dept would be the only people able to answer your question with any degree of accuracy.