Help with low pay

Information

There are some tax and social welfare measures which offer help to employees on low pay.

Rules

Family Income Supplement

Family Income Supplement is a weekly tax-free payment that gives help to those on low pay. It is available to employees with children.

If you have at least one child, you may be able to claim Family Income Supplement (FIS). Your family income must be below a certain level, depending on how many children you have.

You must also be working at least 19 hours a week. You can satisfy the condition regarding the number of weekly hours worked by combining the hours worked by the claimant and by his/her spouse, civil partner or cohabitant, where both are employees.

So, for example, if your working hours are reduced but your spouse, civil partner or cohabitant is working part-time you may qualify.

Claiming social welfare payments

In certain circumstances, you are allowed to claim social welfare payments (or at least part of them) either when your working hours are reduced or when you start work again. For example, if you work part-time, up to 3 days a week, you may be entitled to claim Jobseeker's Benefit or Jobseeker's Allowance for the rest of the week.

Back to Work Enterprise Allowance

Under this scheme you can become self-employed and keep a certain amount of your Social Welfare payment.

Revenue Job Assist

Revenue Job Assist is an additional tax allowance for people in Ireland who have been unemployed for 12 months or more and who are now returning to employment. The scheme is an alternative to the employment schemes above.

Retaining your medical card

If you have been getting an unemployment payment for 12 months and you are returning to full-time work you will be allowed to keep your medical card for 3 years, regardless of your earnings.

Universal Social Charge

You do not pay the Universal Social Charge if your earnings are below €10,036 per year. If you do pay the USC, but your income for the full year is below the limit, then you can claim a refund.