# Maternity Benefit Tax and PRSi rebate



## oldtree

I have managed to find out the following as an example:

*If you are a Class A PRSI contributor you may be entitled to a tax/PRSI refund*. 

Example for Teachers:

Department paid teachers continue to receive full salary from the Department of Education and Science while on maternity leave and the Department of Education and Science will reclaim any benefits due to you under the maternity leave scheme. Maternity benefit paid to you by the Department of Social and Family Affairs is not regarded as income for the purposes of Income Tax and should be disregarded for all tax purposes. However, the Department of Education and Science deducts tax from your salary while you are on maternity leave.

It is up to each teacher to claim any tax rebate owning to her directly from the revenue commissioners. You should request an *MB21* form from the maternity benefit section of the Department of Social and Family Affairs when you have completed your maternity leave. This form will state the amount of maternity benefit which the Department of Social and Family Affairs has paid to the Department of Education and Science in respect of your maternity leave. You should send this form (MB21) along with your *P60* for the relevant tax year to your local tax office in order to claim a rebate in relation to your maternity benefit. 

You may also obtain a refund of relevant PRSI contributions by completing a form *PRSI REF 1* which is available from the Department of Social and Family Affairs. The form PRSI REF 1 must be stamped at section four by the Department of Education and Science before being sent to the Department of Social and Family Affairs

Does the same apply for nurses? 
I have managed to get a MB21 and am about to send it off to the tax office.
Is a PRSI REF 1 available anywhere on the internet, for a PRSI refund?

Thank you


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## oldtree

(Forgot to mention I found out the above an an ASTI leaflet.)

Found the PRSI REF 1 here:

http://www.welfare.ie/forms/index.html

Under the letter *P* and the heading:

*Application form for Refund of PRSI contributions or Health Levy*


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## Mammyto2

Oldtree
Absolutely, fill in MB21 and sent to tax office. Prsi is a seperate form and send to prsi section, address is on form. I got almost 4000 back from 2 pregnancies, you can claim back for 5 years.
PRSI owe me 670 back and still waiting for it..apllied in April and there is a backlog
I heard that HSE are stoping the practice of taxng the maternity beneit portion to stop this from happening.


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## oldtree

Thanks Mammyto2, its about time the HSE updated their payroll computer programmes. I intend to put posters up informing people of their rights as I only heard about this by word of mouth.

Both forms MB21 and PRSI REF 1 ask for a P60 to accompany them. My P60 comes in two parts on one page with perforations between the two parts. One part says PAYE-PRSI and one part says Social Welfare Benefit.
Which one do I send off to which, or do i send the whole page off to tax and then on the P60s return, send it off to the PRSI?


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## Mammyto2

I sent a photocopy to the tax office and they were happy with that, they have most on record anyway seemingly. I sent the whole lot to prsi section and they posted it back to me last month with the letter to inform me of how much I was getting.


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## oldtree

Thanks for that. I phoned the tax office and the PRSI (01 673 2586) this morning and they have the figures so no need to send off the P60.


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## RMCF

I searched the ROS website and no sign of an MB21 form to download.

Anyone know where I would get one online?


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