The Working Family Payment (WFP) is a weekly tax-free payment for employees with children.
The payment is in place to support people who are on low pay.
To avail of the WFP, you must be an employee, and you cannot get it if you are self-employed only.
You must also have at least one child who normally lives with you or who you support financially and your child must be under 18 or between 18 and 22 if they are in full-time day education.
To get WFP, your average weekly family income must be under a certain amount for your family size. The payment will amount to 60 per cent of the difference between your average weekly family income and the WFP income limit for your family size.
The payment is not taxed, and it is not taken into account in the means test for a medical card.
It was announced in Budget 2022 that the WFP threshold will increase by €10 across all family sizes in June 2022.
To claim the WFP, you must meet the following conditions:
- Work 38 or more hours per fortnight (in any combination of hours). You can combine your weekly hours with your spouse, civil partner or cohabitant's hours to meet this condition. You cannot use time spent in self-employment (or on Community Employment, Tús, JobBridge or the Rural Social Scheme) to meet this condition.
- Your job is likely to last at least three months
- You have at least one child who normally lives with you
- You earn less than the WFP income limit set for your family size
- You must be employed, pay tax and PRSI in the Irish State.
WFP is paid for one year (52 weeks) as long as you meet the conditions.
It does not change if your earnings from work go up or down during that year.
After 52 weeks, you can apply again for WFP.
You can also avail of the payment if you are an apprentice.
You cannot get WFP if you are on one of these schemes or social welfare payments:
- Community Employment Scheme, Rural Social Scheme, or the Tús scheme.
- Jobseeker's Benefit, Jobseeker's Allowance, Jobseeker's Transitional payment or Farm Assist.
- Part-Time Job Incentive Scheme.
