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Worksheet: How to calculate your Family Income Supplement

This worksheet will help you to work out the amount to Family Income Supplement you may get in 2014.

Worksheet

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.

You can also use a new Benefit of Work Ready Reckoner from the Department of Social Protection to help you assess out the financial consequences of taking up full-time work. The Reckoner works out the total amount you would receive on taking up full-time work (including any Family Income Supplement) and compares this to what you are getting in jobseeker payments (including Rent Supplement).

Step 1: Calculate your total income

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 ___________

Note 1
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.

Note 2
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.

Note 3
Income from some social welfare payments are taken into account. In 2014 all income from carer's payments is 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.

Note 4
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.

Step 2: Take away your total income from the maximum income limit for your family size.

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:
one child €506
two children €602
three children €703
four children €824
five children €950
six children €1,066
seven children €1,202
eight children €1,298

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.

Step 3: Get 60% of the difference between your total family income and the maximum income limit set for a family of your size.

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

Page updated: 4 February 2014

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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.