Carer's Benefit is a payment made to insured people who leave the workforce to care for a person(s) in need of full-time care and attention.

You can get Carer's Benefit for a total period of 104 weeks.
As of 2020, the rate paid is up to €220 week for caring for one adult and up to €260 for caring for 1 child.
Carer’s Benefit is NOT means tested.
Carer’s Benefit is a taxable source of income.
If you are receiving Carer’s Benefit, you automatically qualify for the Carer’s Support Grant.
The Carer’s Support Grant of €1,700 (June 2020) is paid once each year, usually on the first Thursday in June, for each person you are caring for. This grant is NOT taxable.

As of 2020 the rates paid are:
○    Up to €220 week for caring for one adult
○    Up to €256 for caring for 1 child under 12 years old.
○    Up to €260 for caring for 1 child over 12 years old
If you get Carer’s Benefit, at full or half-rate, you are eligible for a Carer’s GP Visit card.
To qualify for Carer’s Benefit you must have been employed for at least 8 weeks, whether consecutive or not, in the previous 26 week period
You must give up work in order to be a full-time carer.
The person being cared must be so incapacitated as to require full-time care and attention and is not normally living in an institution. Medical certification is required unless the person being cared for is a child who is getting Domiciliary Care Allowance.
So - if you are caring for a child who is already receiving Domiciliary Care Allowance, further medical certification is NOT required.

You must have at least 156 PRSI contributions paid at any time between your entry into insurance and the time you make your claim for Carer's Benefit and:

39 contributions paid in the 12-month period before the start of Carer's Benefit or
26 contributions paid in the *Relevant Tax Year and 26 contributions paid in the year before that.
* The Relevant Tax Year is the second last complete tax year before the year in which you make your claim. So, for claims made in 2020, the Relevant Tax Year is 2018.
You are allowed to continue to work for 18.5 hours per week and to earn a net income of €332.50 per week, which is €17,290 per year.
Your right to Carer's Leave from employment complements the Carer's Benefit Scheme. Carer's Leave (which is unpaid) allows you to leave your employment temporarily for up to 104 weeks to provide full-time care for people in need of full-time care and attention.
For full details on rules and rates for Carer’s Benefit link to Citizens Information and DEASP