Working Family Payment Ireland 2026 — Tax-free top-up for low-income workers
Working Family Payment in Ireland
The Working Family Payment (formerly Family Income Supplement) tops up the income of employees with children whose earnings fall below a threshold. It is tax-free, paid for 52 weeks, and does not require you to stop working. Here is how much you could get and how to apply.
Working Family Payment Ireland 2026 — At a glance
- Payment amount
- 60% of income shortfall
- Duration
- 52 weeks (fixed rate)
- Min. hours
- 38 hrs/fortnight
- Taxable
- No — fully tax-free
- Self-employed
- Not eligible
- Threshold (1 child)
- €705/week net
Key facts — Working Family Payment 2026
2026 income thresholds — how much could you get?
The WFP pays 60% of the difference between your net weekly family income and the threshold for your family size. The higher the threshold, the more you can receive.
| Number of children | 2026 weekly threshold | Example: if you earn €500/week net |
|---|---|---|
| 1 child | €705 | 60% × (€705 − €500) = €123/week |
| 2 children | €806 | 60% × (€806 − €500) = €183.60/week |
| 3 children | €907 | 60% × (€907 − €500) = €244.20/week |
| 4 children | €998 | 60% × (€998 − €500) = €298.80/week |
| 5 children | €1,124 | 60% × (€1,124 − €500) = €374.40/week |
| 6 children | €1,240 | 60% × (€1,240 − €500) = €444/week |
| 7 children | €1,376 | 60% × (€1,376 − €500) = €525.60/week |
| 8+ children | €1,472 | 60% × (€1,472 − €500) = €583.20/week |
Net income means your take-home pay after Income Tax, USC and PRSI — but before deductions for pension contributions, health insurance, or other voluntary deductions.
Who qualifies for Working Family Payment?
- You are an employee (not self-employed) — paid PAYE
- You work at least 38 hours per fortnight (19 hours per week on average)
- You have at least one qualifying child under 18 (or under 22 in full-time education) living with you
- Your combined family net income is below the threshold for your family size
- You are habitually resident in Ireland
How to apply for Working Family Payment
-
Download form WFP1
Available at Intreo Centres, post offices or from gov.ie. You can also start an online application at MyWelfare.ie if you have a MyGovID account.
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Get your employer to complete their section
Your employer must confirm your employment, your contracted hours, and provide details of your earnings. Gather 6 recent payslips to show your average income.
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Include your child's details
You will need the PPS numbers and dates of birth of all qualifying children. Birth certificates may be required.
-
Submit and wait
Send the completed form to the Working Family Payment section of the Department of Social Protection. Processing typically takes 4–6 weeks. WFP is backdated to the date of application if approved.
Frequently asked questions
What is the Working Family Payment?
A weekly tax-free payment for employees with children whose family income falls below a threshold. Pays 60% of the gap between your net income and the threshold for your family size.
How much is the Working Family Payment in 2026?
60% of the shortfall between your net weekly income and the threshold (€705 for 1 child, €806 for 2, €907 for 3, etc.). Example: 2 children, earning €500/week net = 60% × €306 = €183.60/week.
Who is eligible?
Employees (not self-employed) working 38+ hours per fortnight with at least one qualifying child and a family net income below the threshold. Must be habitually resident in Ireland.
Can self-employed people get WFP?
No. Working Family Payment is for employees only. Self-employed people with children may qualify for other means-tested payments.
How long does WFP last?
52 weeks at a fixed rate. After 52 weeks, you must reapply. The rate does not change mid-year if your income changes — except for the addition of a new child.
Is Working Family Payment taxable?
No. Completely tax-free. No Income Tax, USC or PRSI on WFP.
How do I apply?
Complete form WFP1 with employer confirmation and recent payslips. Submit to the WFP section of the Department of Social Protection, or apply online at MyWelfare.ie.
- WFP is not available to self-employed people — it is only for PAYE employees. Self-employed people with children may qualify for other means-tested payments.
- The threshold is assessed on net income (after tax, USC and PRSI) — not your gross salary. This means higher earners can sometimes still qualify.
- The rate is fixed for the full 52-week period — if your income changes mid-year, your WFP rate does not change until renewal (except when a new child arrives).
- Many families do not realise they qualify — the income thresholds are relatively high and the payment is not widely claimed despite broad eligibility.
- WFP can be received alongside Child Benefit, HAP, One-Parent Family Payment and other social welfare supports.
- A qualifying child must be under 18 (or under 22 if in full-time education) and living with you.
Official sources
This page is reviewed against official Irish government guidance and updated whenever Working Family Payment thresholds or eligibility rules change.
This page was reviewed against official Irish government guidance and updated to reflect 2026 Working Family Payment income thresholds and eligibility rules.