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.

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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

Payment amount 60% of income shortfall vs. threshold for your family size
Payment duration 52 weeks (fixed) Rate locked in for the full year
Minimum hours 38 hrs/fortnight i.e. at least 19 hrs/week average
Self-employed eligible? No Employees only
Taxable? No — fully tax-free
Previously known as Family Income Supplement (FIS)

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 children2026 weekly thresholdExample: if you earn €500/week net
1 child€70560% × (€705 − €500) = €123/week
2 children€80660% × (€806 − €500) = €183.60/week
3 children€90760% × (€907 − €500) = €244.20/week
4 children€99860% × (€998 − €500) = €298.80/week
5 children€1,12460% × (€1,124 − €500) = €374.40/week
6 children€1,24060% × (€1,240 − €500) = €444/week
7 children€1,37660% × (€1,376 − €500) = €525.60/week
8+ children€1,47260% × (€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.

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If you earn above the threshold, you do not qualify — but the thresholds are generous. Many working families earning moderate wages qualify and are simply unaware of the payment.

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

  1. 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.

  2. 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.

  3. Include your child's details

    You will need the PPS numbers and dates of birth of all qualifying children. Birth certificates may be required.

  4. 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.

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New child during the 52-week period: If you have a new baby during your WFP award period, you can apply for an increase immediately — you do not need to wait until renewal.

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.

Common misunderstandings about Working Family Payment
  • 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.

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