Family Income Supplement (FIS) is a weekly tax-free payment available to married or unmarried employees with children. To qualify for FIS, your average total weekly family income must be below a certain amount for your family size. FIS pays 60% of the difference between your total family income and the income limit which applies to your family.
To find out your weekly FIS payment, firstly calculate your total family income. Secondly, take away your total family income from the maximum income limit set for your family size (see table below). The FIS payment you get is 60% of the difference between your total family income and the income limit which applies to your family.
Weekly net household income from employment - see Note 1 ____________
Add net weekly household income from
self-employment - see Note 2 ____________
Add social welfare payments - see Note 3 ____________
Add income from occupational pensions ____________
Add income from maintenance - see Note 4 ____________
Total Family Income ___________
Weekly household income from employment is your weekly income from employment and your spouse’s, civil partner's or cohabitant's weekly income from employment. Net earnings for FIS purposes is gross pay minus tax, PRSI, Universal Social Charge and superannuation.
If a dependent child is has income from employment it is not taken into account.
Net weekly household income from self-employment includes the net weekly income from self-employment of both you and your spouse, civil partner or cohabitant. If a dependant child is has income from self-employment it is not taken into account.
Income from some social welfare are taken into account. However, the following payments are not taken into account: Child Benefit, Guardian’s Payment (Non-Contributory) and Guardian’s Payment (Contributory), Supplementary Welfare Allowance, Domiciliary Care Allowance and Foster Child Allowance. Part of the income from Carer's Allowance is taken into account.
If you are getting maintenance, the total amount of your maintenance payment will be assessed as income for FIS. Only one FIS payment can be made in respect of any family, the parent from whom you are getting maintenance must not be getting FIS.
A parent getting maintenance for a qualified child will also have that maintenance assessed for FIS.
In the table below find the maximum income limit for a family with the number of children you have. From this maximum income limit for your family size, take away your total family income.
|If you have:||Your family income is less than:|
For example, if you have three children and your weekly total family income is €350. The maximum family income for a family of your size is €703 (see table above). The difference between €350 and €703 is €353.
To find out the FIS payment you will get: calculate 60% of the difference between your total family income and the maximum income limit set for a family of your size.
For example, if you have three children and your weekly total family income is €350. The maximum family income for a family of your size is €703 (see table above). The difference between €350 and €703 is €353. Your rate of FIS is 60% of €353. In this case, €211.80 is 60% of €353. Your FIS payment is €211.80.
To calculate 60% of the difference between your total family income and the maximum family income for a family of your size, divide the difference (the figure or amount you got from doing step 2) by 10 and multiply by 6. For example, to get 60% of €353. Divide €353 by 10 and you will get 35.3, then multiply 35.3 by 6 and you will get a FIS rate of €211.80.
353 ÷ 10 = 35.3
next 35.3 x 6 = 211.80
211.80 is 60% of 353
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.