Rules on Insurable Self-employment

[barry2012]

Hi,

I am looking into my wife's entitlement to maternity benefit and have a quick question that I can't find the answer to.

For a person to be in "insurable self-employment" they must have earned over 5000 euro in that year. Is this figure of 5000 euro for gross income or net profit?

Thanks

 

[Mrs Vimes]

The 5,000 would be taxable income for the year