Illness & Maternity Benefit

Illness & Maternity Benefit

Illness Benefit

Staff on A1 PRSI may be entitled to Social Welfare Illness benefit. Illness Benefit paid to qualifying employees who are absent due to illness is a fully taxable source of income. Revenue will tax Illness Benefit through the PAYE system by reducing the tax credits and cut off point of the relevant employee

In all cases employees are required to return Illness Benefit to UCD, irrespective of their UCD Sick Pay Entitlement under the UCD Policy on Sick Leave. All Illness Benefit forwarded to University College Dublin is processed through payroll.
You must apply for Illness Benefit payment within 7 days of becoming ill whether you qualify for benefit or not. No payment is made from Social Protection for the first 3 days of illness which are known as waiting days. When making the claim for benefit, you should indicate on the form that benefit is to be paid to UCD. If any benefit is paid to you, you must forward it to the Payroll Office, Room 118, Tierney Building, UCD. 

Process for Staff on Class A PRSI

Step 1: Notify your Head of School/Unit/Manager directly within 2 hours of normal starting time.
Step 2: Submit a medical certificate to your line manager on day 3 of illness.
Step 3: Obtain a social welfare illness benefit certificate, called an IB1, from your GP/hospital.
Step 4: Complete the application form section of the IB1.

In Part 6 please tick the pay to employer box and make the benefit payable to the following account:

UCD Illness Benefit Account
IBAN: IE37AIBK93015613700208
BIC: AIBKIE2D
Account Number: 13700208
Sort Code: 93-01-56

• The UCD Employer’s registered number is 0079124M
• All social welfare illness benefit certificates should be posted directly to the Department of Social Protection. In the case of injury at work please send the certificate to HR Operations, Roebuck offices, Belfield, Dublin 4
• Ensure you have signed the declaration.

Step 5: If your illness continues beyond the dates on your initial medical certificate obtain a social welfare illness benefit certificate, called an IB2. This must be done for as long as you are ill.

Step 6: You will receive a receipt detailing the amount of illness benefit – this is for your own records

https://www.revenue.ie/en/employing-people/taxation-of-social-welfare-payments-illness-benefit/taxing-ib-occupational-injury-benefit-and-partial-capacity-benefit.aspx

Information on Sick leave policy

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 ncluding 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.

• (opens in a new window)Further information

Unpaid Maternity Leave

PRSI contributions: you will automatically be awarded (opens in a new window)PRSI credits while you are getting Maternity Benefit. If you avail of unpaid additional maternity leave, you must get your employer to complete an (opens in a new window)Maternity Benefit Credit Application after you return to work.