what is the working family payment

Working Family Payment (WFP) is a weekly, tax‑free social welfare payment for employees with children who are on low or modest pay in Ireland.

What is the Working Family Payment?

It is a tax‑free top‑up from the Department of Social Protection to support working families on low incomes.

You must be in paid employment (not just self‑employed) and have at least one dependent child.

It used to be called Family Income Supplement (FIS), and the name was changed as part of earlier budget reforms.

In short, it helps “make work pay” so that families with children are better off in work than on jobseeker or other basic supports.

Who can qualify?

You generally need to meet all of these conditions:

You are an employee, working for pay (not solely self‑employed).
You work at least 19 hours per week (or 38 hours per fortnight) between you and (if relevant) your partner.

Your job is likely to last at least 3 months.

You have at least one child who normally lives with you or whom you financially support,
- under 18, or
- 18–22 and in full‑time day education.

Your net family income (after tax, PRSI, USC, pension) is below the income limit set for your family size.

If all of that is true and your income is under the threshold, you may be entitled to WFP.

How is the payment worked out?

The Working Family Payment rate is calculated using a simple formula:

First, the Department works out your average weekly family income (net pay plus certain other income).

Then they compare it to the weekly income limit for your family size (see table below).

Your WFP = 60% of the difference between your income and that limit.

Example:
If you have two children and the income limit is €866 per week, and your household’s net income is €700 per week, the gap is €166; 60% of that gap is about €99.60 per week in WFP.

Current income limits (March 2026, Ireland)

Below are the official income limits by family size from the Irish government, last updated March 2026.

html

<table>
  <thead>
    <tr>
      <th>Family size (children)</th>
      <th>Weekly family income limit</th>
      <th>Annual income limit</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td>1 child</td>
      <td>€765</td>
      <td>€39,780</td>
    </tr>
    <tr>
      <td>2 children</td>
      <td>€866</td>
      <td>€45,032</td>
    </tr>
    <tr>
      <td>3 children</td>
      <td>€967</td>
      <td>€50,284</td>
    </tr>
    <tr>
      <td>4 children</td>
      <td>€1,058</td>
      <td>€55,016</td>
    </tr>
    <tr>
      <td>5 children</td>
      <td>€1,184</td>
      <td>€61,568</td>
    </tr>
    <tr>
      <td>6 children</td>
      <td>€1,300</td>
      <td>€67,600</td>
    </tr>
    <tr>
      <td>7 children</td>
      <td>€1,436</td>
      <td>€74,672</td>
    </tr>
    <tr>
      <td>8 or more children</td>
      <td>€1,532</td>
      <td>€79,664</td>
    </tr>
  </tbody>
</table>

You usually get a minimum weekly amount if you qualify, even if the calculated figure is very small.

Extra points, news and context

If you receive WFP, this payment itself is not taxed and is ignored for some other schemes (for example, it does not count as income for a medical card assessment).

People on WFP may also qualify for other supports such as the Back to School Clothing and Footwear Allowance.

Irish organisations and media regularly publish “Know Your Rights” columns reminding families to check if they qualify, especially around Budget time and at the start of each year.

Budget 2026 information notes that WFP is part of the wider strategy to support working families and tackle child poverty, so thresholds and rules can change with new budgets.

Simple illustration

A couple with two children both work part‑time and earn a combined net income of €800 per week. The income limit for two children is €866, so the gap is €66; they could get about €39.60 per week in Working Family Payment on top of their wages if they meet the other conditions.

TL;DR: Working Family Payment is a weekly, tax‑free top‑up for low‑paid employees with children in Ireland, based on family size and income, designed so that work leaves families better off than relying only on basic welfare.

Information gathered from public forums or data available on the internet and portrayed here.

what is the working family payment