Updated for 2026 DSP rates.
What is Working Family Payment?
Working Family Payment (WFP), formerly known as Family Income Supplement (FIS), is a tax-free weekly payment for employees with children who are on low pay. It is designed to encourage people to take up or remain in employment. It is administered by the DSP.
Eligibility
To qualify, you must:
- Be an employee (not self-employed) working at least 38 hours per fortnight (19 hours per week on average)
- Have at least one qualified child who normally lives with you (under 18, or under 22 in full-time education)
- Have a total family income below the WFP income threshold for your family size
- Be habitually resident in Ireland
- Expect to be in employment for at least 3 months
2026 Income Thresholds
| Number of Children | Weekly Income Threshold |
|---|---|
| 1 child | €560.00 |
| 2 children | €676.00 |
| 3 children | €791.00 |
| 4 children | €907.00 |
| 5 children | €1,022.00 |
| 6 children | €1,138.00 |
| 7 children | €1,253.00 |
| 8 or more children | €1,369.00 |
How WFP is Calculated
Your WFP payment is 60% of the difference between your total average weekly family income and the applicable income threshold. For example:
- 2-child family: threshold is €676. Your weekly income is €400. The difference is €276. Your WFP = 60% × €276 = €165.60 per week
The minimum WFP payment is €10 per week. There is no maximum — it simply depends on how far your income is below the threshold.
How to Apply
Apply online at MyWelfare.ie. You will need:
- Your PPS number and your children's PPS numbers
- Proof of employment (payslips for the last 3 months or a letter from your employer)
- Details of your total household income
Important Notes
- WFP is not taxed and does not affect your PRSI or tax credits
- WFP is paid directly into your bank account every week or every 2 weeks
- You must notify the DSP if your hours or income change
- WFP is awarded for 52 weeks — you get the same rate for the full year even if your income changes (unless you change jobs or your hours drop below 38 per fortnight)