From 1st January 2023, Paternity Benefit is now standardised to €299 per week for claimants. 

Paternity Benefit is subject to PAYE. This tax will be collected through the reduction of the individual's tax credits and cut off points by Revenue via the employee's Revenue Payroll Notification (RPN).

• It is extremely important therefore that employers check for updated RPNs before each pay run.
   
• If the employee receives the benefit payment directly, it does not go through the payroll.
   
• If the employer receives the benefit to pass on to the employee, it should be processed as a non-taxable addition.