maternity benefit and prsi contributions

Mrs sonandheir is currently expecting and has been offered some christmas part time work cash in hand. She is on JSB and lookin for full time work but finding hard to find at 6 months pregnant to be taken on. She has a good working relationship with employer as she has worked there in the past. However to qualify for her maternity benefit she would need to be hired on the books and remain on their books for the duration of her maternity benefit as being in insurable employment.

My question is if they take her on the books and have her down as insurably employed during the maternity leave would the employer be liable for any prsi contributions or insurance costs while she is out on maternity leave?

Have a look at the relevant section in www.citizensinformation.ie to confirm that she has enough PRSI contributions to get MB.
She does not have to be kept in employment during Maternity Leave.
Once she qualifies, she can be let go and go on Maternity leave and get MB.

I think you may be confusing maternity leave with maternity Benefit. As she is on JSB at present she would not be entitled to Maternity Benefit.

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To qualify for Maternity Benefit as an employee you must:

• be in insurable employment that is covered by the Maternity Protection Act, 1994 immediately before the first day of maternity leave. The last day of insurable employment must be within 16 weeks of the end of the week your baby is due. If you cease employment your maternity leave must start from the following day,

• and

• satisfy certain PRSI contribution conditions.

By accepting her Christmas job and paying her PRSI she may qualify subject to the PRSI conditions as she would be within the 16 weeks period before the birth.