Working Family Payment - Examples


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Working Family Payment

Working Family Payment (WFP) is a weekly tax-free payment for families, including one-parent families, at work on low pay.

How much can I get?

Your WFP payment is 60% of the difference between your average weekly family income and the income limit for your family size, rounded up to the nearest euro.  If you qualify at all you will get the minimum payment of €20 per week.

Example 1:

Single Parent, 3 Children (all under 12), working 20 hours per week

Gross taxable earnings 2018 €14,500.00
Total tax deducted €0.00
Employee PRSI  €0.00
Total USC                                                                    €110.00
Net assessable earnings €14,390.00
Number of weeks worked 52
Average weekly earnings €276.73
One Parent Family Payment                                        €247.50
Total weekly family income                                       €524.23
Income limit (3 Children) €723.00
Difference between income limit and earnings           €199.00
WFP Payable (60% of difference rounded) €120.00

 
Note 1. All 3 children under 12 years of age.

Note 2. The average weekly earnings of €276.73 have been rounded up to €277. €150 of the €277 is disregarded as income with the balancing €127 further disregarded by 50% leaving assessible means as €63. This translates to an OFP of €145.50 using the OFP ready reckoner. Because the 3 children are under 12 the increase for a qualified child (IQC) is 3 x €34 = €102. Total OFP therefore is €145.50 + €102 = €247.50

Example  2:

Cohabiting couple, 3 children, one working 40 hours per week as a Security Guard, other on a Social Welfare payment

Gross taxable earnings 2018 €29,000.00
Total tax deducted €850.00
Employee PRSI €1,160.00
Total USC €628.00
Net assessable earnings €26,362.00
Number of weeks worked 52
Average weekly earnings €506.96
Spouse on Illness Benefit €203.00
Total weekly family income €709.96
Income limit (3 Children) €723.00
Difference between income limit and earnings €13.04
WFP Payable (60% of difference rounded)            €20.00

 
Note 1. 60% of €13.04 is €7.80 however the minimum weekly amount payable on WFP is €20.

Example  3:

Single Parent, 1 child, recently commenced working 25 hours per week as a secretary

Gross taxable earnings to date €360.00
Total tax deducted €0.00
Employee PRSI €14.40
Total USC €10.54
Net assessable earnings €335.06
Number of weeks worked 1
Average weekly earnings €335.06
Other Income €0.00
​Other income OFP ​€155.00
Total family income €490.06
Income limit (1 Child) €521.00
Difference between income limit and earnings €30.94
WFP Payable (60% of difference rounded)               €20.00

 
Note 1. Child is over 12 years old.

Note 2.  €150 of the €335 average weekly earnings is disregarded as income with the balancing €185 further disregarded by 50% leaving assessable means as €92.50 This translates to an OFP of €118 using the OFP ready reckoner. Because the child is over 12 the increase for a qualified child (IQC) is €37. Total OFP therefore is €118 + €37 = €155

Note 3. 60% of €30.94 is €18.56 however the minimum weekly amount payable on WFP is €20.

 

Example  4:

Married parent, 4 children working 41 hours per week as a manager

Gross taxable earnings 2012 €46,000.00
Total tax deducted €5,590.00
Employee PRSI €1,840.00
Total USC €1,393.00
Net assessable earnings €37,177.00
Number of weeks worked 52
Average weekly earnings €715.00
Other Income €0.00
Total family income €715.00
Income limit (4 Children) €834.00
Difference between income limit and earnings €119.00
WFP Payable (60% of difference rounded )         €72.00

 

When and how do I apply?

Apply for WFP as soon as possible after you start work.

Complete application form WFP 1 and submit the following documents with it, if available:

  • your most recent payslip to show your income and hours of employment
  • your latest P60 (if you have one) and
  • your Certificate of Tax Credits for the current year (if you have one).

Even if you do not have these documents when you fill in the application form, send us the form straight away. You can send the documents or certificates as soon as you have them.

Send your application to: Working Family Payment Section, Social Welfare Services, Government Buildings, Ballinalee Road, Longford

 

Last modified:07/06/2019
 

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