Social Welfare Consolidation Act 2005 section 60

Rates of adoptive benefit

Section 60 sets out how the weekly rate of adoptive benefit is calculated, with different rules applying depending on when the claim commenced.

• For claims commencing before 6 January 2014, the weekly rate is the highest of: 80% of reckonable weekly earnings/emoluments/income in the prescribed tax year, the claimant's notional illness benefit entitlement, or any prescribed amount.
• For claims commencing on or after 6 January 2014, the weekly rate is the higher of: the claimant's notional illness benefit entitlement or €299.
• "Reckonable weekly earnings", "emoluments" and "income" are defined as average weekly amounts calculated under regulations, subject to prescribed limits.
• The post-2014 rules simplified the calculation by removing the earnings-based percentage, aligning the approach more closely with maternity benefit.