got this off the DSFA website hope it helps:
If you are employed you must have:
- At least 39 weeks PRSI paid in the 12-month period before the first day of your maternity leave
Or
- At least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or credited in the relevant tax year or in the tax year immediately following the relevant tax year. For example, if you are going on maternity leave in 2009, the relevant tax year is 2007 and the year following that is 2008.
Or
- At least 26 weeks PRSI paid in the relevant tax year and at least 26 weeks PRSI paid in the tax year immediately before the relevant tax year. For example, if you are going on maternity leave in 2009, the relevant tax year is 2007 and the year before that is 2006.