Pay cut while on maternity

HI, my wife is due to go on maternity leave in 2 weeks time. She has been with her present company for 7 years and works there on a full time basis. the company is in trouble financially and has started looking at potential redundancies and pay cuts.
the companies policy had been to pay full pay while employees were on maternity leave. about a month ago my wife's boss informed her that they will only contribute 50% (less SW) - obviously my wife is disappointed. seems a bit sly to cut a benefit just before a person is going to take it.
her issue now is that she is almost certain there will be pay cuts. the main bosses are very adamant that all employees accept a 25% pay cut or there will be redundancies. they are thinking of waiting until the new year (after xmas and all that) to 'enforce' the pay cut.
My wife was pretty sure she's be left out but has been given early indication that there will be no exception.
While I realise that nobody has to accept a pay cut and it is not legal for an employer to enforce one, is it illegal to approach an employee while they are on maternity leave.
She would not be in a position to look for another job during this time and is already annoyed about the cut in her maternity benefit.
So my question is, is there any way she can refuse this pay cut without being the one that objects. Is there any legislation that protects employees from pay cuts while on Maternity leave?
advice welcome, thanks

Unfortunately, Maternity Pay is not a legal entitlement; however there are a number of issues here:

1. If Maternity Leave was always paid and the company are imposing a 25% cut on the remainder of the workforce, it seems unfair to impose a 50% cut on your wife. This to me appears to be discrimination (gender and family status at a minimum), for which there is legal recourse. I would expect only a 25% cut in Maternity pay.
2. If they are going to impose the 50%, you wife should argue with them on the social welfare aspect. She should fight to retain this.

Few Bits I am aware of
1. once on leave you are totally protected ( ie from redundnacy etc. although your full salary is at the company's discretion once you begin your leave with your salary then you are protected ) you should contact the equality authority. as its only 2 weeks I would advise your wife to start her leave asap, you can pull in yrou dates.
2. My department were served notice of redundacy 4 weeks beofre my maternity leave was due to start but as the notice period ( contractually on both sides ) was 5 weeks they couldn't give me notice and hence I started my maternity. I contacted the equlaity authority and they advised me that once I started my leave I am completely 100% through both the paid and unpaid portions.
3. In terms of equity if she has to take a pay cut she definitely has a legal case if her pay cut is 50 versus 25 for the balance of the population.
Things change very quickly so I would definitely advise starting her leave asap... phone call to the department in sligo and maybe a dr's letter needed...