Does PAYE apply to maternity benefits paid by the Department of Social Protection? Yes from the 1st July 2013. Prior to this Maternity benefit was tax free. By Cathal Maxwell|2025-05-22T22:46:51+01:00May 22, 2025|PAYE Tax Return FAQs| Share This Story, Choose Your Platform! FacebookXBlueskyRedditLinkedInWhatsAppTelegramTumblrPinterestXingEmail About the Author: Cathal Maxwell Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.