Working Family Payment 2026 — Updated income thresholds, Fuel Allowance link
Working Family Payment in Ireland 2026
The Working Family Payment (formerly Family Income Supplement) tops up the weekly income of employees with children who earn below a threshold. It is tax-free, paid for 52 weeks at a fixed rate, and does not require you to stop working. Budget 2026 raised all thresholds by €60 per week and linked WFP to automatic Fuel Allowance eligibility from March 2026.
Working Family Payment 2026 — At a glance
- Payment amount
- 60% of income shortfall (min €20/week)
- Duration
- 52 weeks at a fixed rate
- Min. hours
- 38 hrs/fortnight (PAYE employees only)
- Taxable
- No — fully exempt
- Self-employed
- Not eligible
- Fuel Allowance (new 2026)
- Automatic for WFP recipients from March 2026
- Threshold (1 child)
- €765/week net (Budget 2026 increase)
2026 income thresholds — all family sizes
WFP pays 60% of the gap between your average net weekly family income and the threshold for your family size. Budget 2026 raised all thresholds by €60 per week.
| Number of children | 2026 weekly threshold | Example: net income €600/week |
|---|---|---|
| 1 child | €765 | 60% × (€765 − €600) = €99/week |
| 2 children | €866 | 60% × (€866 − €600) = €159.60/week |
| 3 children | €967 | 60% × (€967 − €600) = €220.20/week |
| 4 children | €1,058 | 60% × (€1,058 − €600) = €274.80/week |
| 5 children | €1,184 | 60% × (€1,184 − €600) = €350.40/week |
| 6 children | €1,300 | 60% × (€1,300 − €600) = €420/week |
| 7 children | €1,436 | 60% × (€1,436 − €600) = €501.60/week |
| 8 or more children | €1,532 | 60% × (€1,532 − €600) = €559.20/week |
Net income means your take-home pay after Income Tax, USC and PRSI — but not voluntary deductions such as pension contributions, health insurance, or union dues.
Who qualifies for Working Family Payment?
- You are a PAYE employee (not self-employed)
- You work at least 38 hours per fortnight (19 hours per week average) and employment is expected to continue for at least 3 months
- You have at least one qualifying child under 18 (or under 22 in full-time education) living with you
- Your combined net family income falls below the threshold for your family size
- You are habitually resident in Ireland
Who may not qualify?
- Self-employed people — WFP requires PAYE employment; self-employed hours do not count toward the minimum hours condition
- Families whose net income exceeds the threshold for their family size
- Those whose employment is not expected to continue for at least 3 months
- People who do not satisfy the Habitual Residence Condition
- Those working fewer than 38 hours per fortnight
Note: if your spouse or partner is self-employed, their self-employment income is included in the household income assessment even though self-employed hours do not count for the minimum hours condition.
What counts as income?
Income included in the WFP assessment:
- Employment income (salary, wages, overtime, bonuses) — assessed after tax, USC and PRSI
- Self-employment income of a spouse or civil partner (averaged over 12 months)
- Most social welfare payments
- Maintenance payments
- Rental income from property
Income excluded from the assessment:
- Child Benefit
- Domiciliary Care Allowance
- Fuel Allowance
- Guardian’s payments
- Supplementary Welfare Allowance
- Up to €14,000/year from renting a room in your own home
Budget 2026 — Fuel Allowance link
Worked examples
Example 1 — Couple, 2 children, one earner
Sofia works part-time as a cleaner earning €500/week net. Her partner is caring for their two children. Net family income: €500/week. Threshold for 2 children: €866/week.
WFP = 60% × (€866 − €500) = 60% × €366 = €219.60/week
Annual WFP: approximately €11,419. Sofia also receives Child Benefit separately (€280/month).
Example 2 — Single parent, 1 child
David is a delivery driver earning €680/week net. He has one child aged 5 living with him. Net income: €680/week. Threshold for 1 child: €765/week.
WFP = 60% × (€765 − €680) = 60% × €85 = €51/week
Even a modest income shortfall qualifies. David also automatically qualifies for Fuel Allowance from March 2026.
Example 3 — Small calculated amount, minimum applies
Ana earns €755/week net. She has 1 child. Threshold: €765. Gap: €10.
WFP calculated: 60% × €10 = €6 — but the minimum payment applies.
WFP = €20/week (minimum payment floor)
Example 4 — New baby during the 52-week period
Patrick has WFP awarded at €110/week for his family of 3 (2 children). Midway through the year, a third child is born. He applies immediately for an increase.
New WFP rate calculated using the 3-child threshold (€967), effective from the new application date.
A new child is the one exception to the “fixed rate for 52 weeks” rule. Apply immediately — increases are not backdated.
How to apply
-
Download form WFP1
Available from Intreo Centres, post offices, or downloadable from gov.ie. You can also start an online application at MyWelfare.ie with a verified MyGovID account.
-
Get your employer to complete their section
Your employer must confirm your employment, contracted hours, and provide details of your earnings. Gather 6 recent payslips to show your average income.
-
Include your children’s details
You will need PPS numbers and dates of birth for all qualifying children. Birth certificates may be required if they are not already registered on your social welfare claim.
-
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.
After approval — 52-week cycle
- Your WFP rate is fixed for the full 52-week period — it does not change if your earnings go up or down
- Exception: if a new child is born during the award period, you can apply for an immediate increase
- DSP issues a renewal invitation approximately 8 weeks before expiry — apply within 4 weeks of your award end date to avoid a gap in payment
- At renewal, the assessment uses current income and current (updated) thresholds
- WFP is paid weekly into your nominated bank account
Interactions with other payments
Working Family Payment can be received alongside:
- Child Benefit — excluded from WFP income assessment; both paid simultaneously
- Back to School Allowance — WFP recipients qualify for BTSCFA (income limits apply)
- Fuel Allowance — automatic for WFP recipients from March 2026 (Budget 2026)
- Housing Assistance Payment (HAP) — HAP income assessment does not count WFP
- National Childcare Scheme (NCS) — separate entitlement; can be claimed alongside WFP
- One-Parent Family Payment — can overlap with WFP in certain circumstances
Refusals and appeals
If your WFP application is refused, the Department will send a written decision. Common reasons: income exceeds the threshold, insufficient hours, self-employment, or failure to satisfy the Habitual Residence Condition.
You can:
- Request an informal review by the deciding officer — provide additional evidence
- Appeal formally to the Social Welfare Appeals Office within 21 days
- Seek free advice from Citizens Information or FLAC (Free Legal Advice Centres)
Frequently asked questions
- WFP is not available to self-employed people — it is only for PAYE employees.
- Income is assessed on net income (after Tax, USC and PRSI), not gross salary — so 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).
- There is a minimum payment of €20/week — even if 60% of your income shortfall calculates to less, you receive at least €20.
- From March 2026, WFP recipients automatically qualify for Fuel Allowance — a new Budget 2026 benefit worth approximately €33/week during the heating season.
- WFP can be received alongside Child Benefit, NCS, Back to School Allowance and HAP.
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 (Budget 2026: all thresholds increased by €60/week). New: Fuel Allowance automatic for WFP recipients from March 2026. Minimum WFP payment: €20/week.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.