Maternity Allowance - Deductions from the maternity allowance

National and health insurance contributions and income tax are deducted from the maternity allowance at the rate prescribed by law. The National Insurance Institute is entitled to deny the right to a maternity allowance, in whole or in part, to a new mother who works outside her household during the time for which she is paid a maternity allowance.

If a self-employed woman is in arrears in the payment of insurance contributions, the National Insurance Institute is entitled to offset the maternity allowance due to her against the debt.