Adoptive Benefit

Rules

If you are employed, to qualify for Adoptive Benefit you must be in employment which is covered by the Adoptive Leave Act 1995 immediately before the first day of your adoptive leave and have at least:

• 39 weeks PRSI paid in the 12-month period before the date of placement of your child

Or

• 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 year immediately following the relevant tax year. For example, if you are going on adoptive leave in 2012, the relevant tax year is 2010 and the tax year immediately following the relevant tax year is 2011.

Or

• 26 weeks PRSI paid in the relevant tax year and at least 26 weeks PRSI paid in the tax year before the relevant tax year. For example, if you are going on adoptive leave in 2012, the relevant tax year is 2010 and the tax year immediately before the relevant tax year is 2011.

Social insurance (PRSI) contributions at Classes A, E and H count for Adoptive Benefit.

If you were in insurable self-employment before starting insurable employment (as an employee), your PRSI contributions (Class S) may help you qualify for Adoptive Benefit if you do not satisfy the employee PRSI conditions as stated above.

If you are self-employed, you must have:

• 52 PRSI contributions paid at Class S in the relevant tax year

Or

• 52 PRSI contributions paid at Class S in the tax year immediately before the relevant tax year. For example, if you are going on adoptive leave in 2012, the tax year immediately before the relevant tax year is 2009.

Or

• 52 qualifying PRSI contributions paid at Class S in the tax year immediately following relevant tax year. For example, if you are going on adoptive leave in 2012, the tax year immediately following the relevant tax year is 2011.

If you are now self-employed but you were in insurable employment before you became self-employed, your PRSI contributions (Class A, E and H) in that employment may help you qualify for Adoptive Benefit if you do not satisfy the self-employment conditions as stated above.

The relevant tax year is the second last complete tax year before the Benefit year in which your adoptive leave starts. The Benefit Year begins on the first Monday in January in each calendar year and ends on the Sunday immediately before the the first Monday in the next calendar year. For example, the relevant tax year is 2010 for claims made in 2012.

Insurance from employment in another country

If you had insurable employment in a country covered by EU Regulations or in a country with which Ireland has a Bilateral Social Security Agreement and you have paid at least one full rate PRSI contribution in Ireland, you may combine your insurance record in that country with your Irish PRSI contributions to help you qualify for Adoptive Benefit. In this case, you should send your application for Adoptive Benefit 12 weeks before your baby is due.

More information is available in our document about combining your social insurance contributions from abroad.

Important documents

A certificate of placement must be submitted by you, as evidence of placement of your child. You must request this from the registered adoption agency or Health Service Executive (HSE) Area which arranges the placement.

In the case of a foreign adoption, you must submit a copy of the Declaration of Suitability issued to you by the Adoption Authority of Ireland. Payment of Adoptive Benefit cannot be made until the Certificate of Placement or Declaration of Suitability, as appropriate, is received.