Case study 2: Working Family Payment (WFP)

This is an example showing how income is assessed for Working Family Payment from March 2019

Case study

John is living with his partner Mary and their 4 children. He has been working for a company for some time but his hours are irregular, varying from 30 to 48 hours per week. As a result, he can earn between €300 and €480 gross per week. Mary is getting Carer’s Allowance of €219 and also works part-time as a home-help for the Health Service Executive (HSE) earning €96 per week. Their daughter is 15 years old and has a part-time job at the weekend, earning €45 per week. John and Mary get Child Benefit of €560 per month for their 4 children.

Weekly net income from employment (See note 1) €349.71 plus €96 = €445.71

Add weekly net income from self-employment 0

Add social welfare payments (See note 2) €219

Add Income from occupational pensions 0

Total income €664.71

The maximum income limit for a family with 4 children is €834. The difference between €834 and €664.71 is €169.29. 60% of the difference is €101.57

John will get Working Family Payment of €102 each week (rounded up to nearest euro).

Note 1

John’s hours are irregular and therefore the amount he earns can vary from week to week. To find his total weekly income the Department can average his income over a period of six to eight weeks. The most recent P60 is often used to calculate the average income from employment. In this case, his income averaged out over six weeks is €349.71.

John’s income from employment is assessed and Mary’s casual income from working as a home help for the HSE is also assessed. Their daughter’s income is not assessed because she is under 22 years of age and in full-time education.

Note 2

Child Benefit is not included in the assessment of Working Family Payment. However, all of Mary's Carer's Allowance will be assessed as income.