What it is

Working Family Payment, or WFP, is an in-work support for employees with children. Gov.ie and MyWelfare describe it as a weekly tax-free payment.

This page gives general information only. Eligibility, assessable income and the amount paid are decided by the Department of Social Protection under the current scheme rules.

At a glance

TopicPlain-English information
Who it is forEmployees with children whose household income is below the official limit for their family size.
Employee or self-employed?Official guidance describes WFP as a payment for employees. Self-employment alone does not qualify.
Working-hours ruleMyWelfare says the person must work 38 hours or more per fortnight in paid employment; hours can be combined with a partner's hours.
How the payment is calculatedGov.ie says WFP is generally 60% of the difference between weekly family income and the income limit for the family size.
Official sourceDepartment of Social Protection, MyWelfare and Citizens Information.

General rules

Gov.ie says WFP is for employees with children. The person must work at least 19 hours a week or 38 hours a fortnight. A person cannot qualify if only self-employed.

The payment depends on the number of children and average weekly family income. Gov.ie says the payment is 60% of the difference between weekly family income and the income limit for that family size.

Working Family Payment is also a qualifying payment for Fuel Allowance, subject to the Fuel Allowance scheme conditions.

Working Family Payment income limits for 2026 and 2027

The limit depends on the number of children. From January 2027, the Budget 2027 measure raises each weekly limit by €30.

See the dedicated Working Family Payment income-limits guide for the complete 2026 and 2027 weekly and annual tables.

General example

If a family income is below the income limit for its family size, the Department calculates WFP using the official formula. This is a simplified explanation only. The Department decides the exact amount.

What this means in real life

For a working household with children, Working Family Payment can add a weekly tax-free payment where employee hours and family income fall within the scheme rules. The practical effect is not a fixed amount for every family. The Department compares average family income with the relevant limit for the number of children and calculates a percentage of the difference, subject to scheme conditions. Changes in employment, hours or family circumstances can therefore matter. The payment is designed for employees and is not generally the same as support for someone whose main work is self-employment. It also operates separately from PAYE tax credits and other child-related payments. The Department of Social Protection determines the assessable family income and applicable limit for the claim period.

Common misunderstandings

They are separate payments with different rules.
Gov.ie describes WFP as a payment for employees, and official guidance says a person cannot qualify if only self-employed.
The income limit depends on the number of children.

Where to check officially

Eligibility and rates can depend on the payment, household circumstances and Department of Social Protection assessment. The official sources below are the places to check current rules.