Help with low pay in Ireland

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 married or unmarried employees with children.

Getting social welfare payments

In certain circumstances, you are allowed to keep social welfare payments (or at least part of them) when you start work. For example:

If you work part-time up to 3 days per week you may be entitled to retain part of your Jobseeker's Benefit or Jobseeker's Allowance. If you are getting One-Parent Family Payment you are allowed to earn a certain amount each week and keep your payment. If you are getting a disability payment you may earn a certain amount from rehabilitative work without it affecting your payment.

Back to Work Allowance and the Back to Work Enterprise Allowance

Under these schemes you can go back to work or become self-employed and keep a certain amount of your social welfare payment.

It is possible to get the Back to Work Allowance and still qualify for Family Income Supplement, if your income is less than the income limit set for your family size. Find out more about the Back to Work Allowance and the Back to Enterprise Work Allowance.

Retaining medical card

If you have been getting an unemployment payment or One-Parent Family 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.

Tax

People in Ireland who have an income below a set amount are exempt from paying tax.  Revenue's information leaflet Tax Exemption and Marginal Relief (IT 8) (pdf) gives informatinon on available exemption limits and tax relief. Further information about taxation limits and marginal tax relief is also available from your nearest tax office.

If you have overpaid your income tax or income levy, then you can claim a tax refund.

Revenue Job Assist

Revenue Job Assist is an additional tax allowance for people  who have been unemployed for 12 months or more and who are now returning to employment. The scheme is an alternative to the Back to Work Allowance and the Back to Work Enterprise Allowance.