Guardian's Payment Ireland 2026 — €299/week Contributory, €228/week Non-Contributory

Guardian's Payment in Ireland

Guardian's Payment supports people caring for orphaned children or children whose parents are unable to care for them. In 2026, the Contributory rate is €299/week and the Non-Contributory rate is €228/week. Here is who qualifies and how to apply.

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Guardian's Payment — At a glance

Contributory rate
€299 per week
Non-Contributory rate
€228 per week
Child age limit
Under 18 (or 22 in full-time education)
Application forms
GP1 (Contributory) or GP2 (Non-Contributory)

Key facts — Guardian's Payment 2026

Contributory rate€299 per weekBased on deceased parent's PRSI record
Non-Contributory rate€228 per weekMeans-tested
Child age limitUnder 18Or under 22 if in full-time education
TaxableYes
Application formsGP1 (Contributory) / GP2 (Non-Contributory)
Combined with Child BenefitYes

Contributory vs Non-Contributory

ContributoryNon-Contributory
2026 rate€299/week€228/week
Means-testedNoYes
PRSI requiredYes — from deceased parentNo
Application formGP1GP2

Who qualifies?

Guardian's Payment is for people caring for:

  • An orphaned child — both parents are dead
  • A child where both parents are unable to care for them (due to serious illness, incapacity or another specified reason)

The guardian must be providing full-time care for the child. The child must be under 18, or under 22 if in full-time day education.

For the Contributory payment, the deceased parent must have paid sufficient PRSI contributions (the qualifying conditions mirror those for Widow's Pension). For the Non-Contributory payment, the guardian's means are assessed.

How to apply

  1. Gather documents

    You will need: death certificates for deceased parent(s), the child's birth certificate, proof that you are the guardian or carer, and your PPS number.

  2. Complete the correct form

    Use form GP1 for the Contributory payment, or GP2 for the Non-Contributory payment. Both are available from DSP offices or at gov.ie.

  3. Submit to DSP

    Post the completed form and supporting documents to your local Intreo Centre or DSP office. A decision is usually made within 8 weeks.

Frequently asked questions

What is Guardian's Payment?

A weekly payment for people caring for an orphaned child or a child whose parents are unable to care for them. The Contributory rate is €299/week and the Non-Contributory rate is €228/week in 2026.

How much is Guardian's Payment in 2026?

Contributory: €299 per week. Non-Contributory: €228 per week. The Contributory rate requires the deceased parent to have paid sufficient PRSI; the Non-Contributory rate is means-tested.

Does the child need to be an orphan?

Not necessarily. Guardian's Payment also applies where both parents are unable to care for the child due to serious illness or incapacity. However, both parents must be either deceased or unable to care for the child.

Can I receive Guardian's Payment alongside Child Benefit?

Yes. Guardian's Payment can be received in addition to Child Benefit (€140/month). Guardian's Payment is taxable; Child Benefit is not.

What happens when the child turns 18?

Guardian's Payment stops at 18, unless the child is in full-time day education, in which case it continues until age 22. You should notify DSP of the child's education status.

How do I apply?

Use form GP1 (Contributory) or GP2 (Non-Contributory) from gov.ie. Submit with death certificates and proof of guardianship to your Intreo Centre.

Common misunderstandings about Guardian's Payment
  • The child does not need to be fully orphaned — Guardian's Payment also applies where both parents are unable to care for the child due to illness or incapacity
  • Contributory and Non-Contributory are separate applications — use GP1 for Contributory and GP2 for Non-Contributory; applying with the wrong form causes delays
  • Guardian's Payment is taxable income — unlike Child Benefit, you may owe tax on it depending on your total income
  • The payment stops at 18 unless you notify DSP the child is in full-time education, in which case it can continue to age 22

This page was reviewed against official Irish government guidance and updated to reflect 2026 Guardian's Payment rates and PRSI conditions.

Reviewed by

Vitor Alves

Founder of D’Emilia Accounting

Tax adviser and accountant helping immigrants and businesses in Ireland.

Last reviewed: June 22, 2026 · About this site