Working Family Payment

The Working Family Payment, formerly called Family Income Supplement (FIS), is a weekly tax-free payment available to employees with children. Applications should be made within three months of employment start date.

What Are The Criteria?

These are the main criteria:

• The Claimant is in full time remunerative employment

• There is at least one qualified child under age 18, or 22 in full-time education

• The weekly income must be less than limit set for family size

• The Claimant works for a minimum of 38 hours over a 2 weeks period

• The hours of employment can be combined with those of a spouse, cohabitant or civil partner who is also working

• Employment is expected to last at least 3 months

• Self Employment hours do not qualify as reckonable hours

How Does WFP Mix With Other Payments?

These are the main points to consider:

• You cannot receive WFP and the following payments - JB, JA, JST, CE, TÚS, RSS, WPP

• A person being claimed for as a IQA on the above payments may claim WFP but can no longer be claimed for as an IQA

• You may claim Illness Benefit and WFP at the same time for a maximum of 6weeks.

• If you are in receipt of WFP and go on maternity leave you may continue to receive your WFP

Reckonable Income For WFP

These are the main points to consider:

• All income, including weekly social welfare payments is reckonable for WFP

• Deductions can be made for income tax, PRSI, USC, Pensions or income of a child

• Disregarded income includes social welfare secondary benefits, Child Benefit, Domiciliary Care Allowance, Guardians Payments, Rent Supplement and Supplementary Welfare Allowance System payments

WFP and Maintenance

Where a person is paying maintenance they may apply for WFP. However they must prove that they are wholly maintaining the family. The former spouse/partner may not have an income greater than €100 in their own right or be married, cohabiting or in a civil partnership.

All maintenance is assessed as means, whether or not it is spousal or child related. However, there is a Disregard for housing costs – to a maximum of €95.23

The WFP Payment

These are the main points:

• It is a cash payment/tax Free

• It is paid at 60% of the difference between Income and Guidelines but if this is less than €20 there is a minimum payment of €20

• If your earnings change, you still keep WFP payment at the rate calculated for the year

Payment Stops

Payment stops under these conditions:

• Employment stops

• Hours drop below 38 per two weeks

• Recipient changes employer

• Recipient claims Illness Benefit, WFP will stop after 6weeks

• If maternity benefit stops and recipient does not return to work

Payment Changes

Payment may change under these circumstances:

• If the Recipient has another child and increase can be applied for

• If the Recipient has ceased OPFP due to age of youngest child