Section 04 - Child related payments

1 ^st and 2 ^nd Child

3 ^rd and subsequent children

Multiple births

- Birth

- At age 4

- At age 12

Annual Rate for each child (paid at a rate of €275 per quarter)

Maximum rate

Minimum rate

The rate payable is 80% of your earnings in the relevant tax year subject to a reckonable earnings ceiling.

Personal rate

Increases:

- Increase for a Qualified Adult

- Each qualified child

* You can get an increase of €24.00 for each qualified child if you qualify for an increase for a qualified adult or if you are parenting alone. If you do not qualify for an increase for a qualified adult, you may get a half-rate qualified child increase, if your spouse or partner has income of €400 or less per week.

Health & Safety Benefit rates are graduated according to earnings in the relevant tax year.

- Less than €80.00

- €80.00 and less than €125.00

- €125.00 and less than €150.00

- €150.00 or more

Rate per orphan

Up to €7.60

Over €7.60 and up to €10.10

Over €10.10 and up to €12.60

Over €12.60 and up to €15.10

Over €15.10 and up to €17.60

Over €17.60 and up to €20.10

Over €20.10 and up to €22.60

Over €22.60 and up to €25.10

Over €25.10 and up to €27.60

Over €27.60 and up to €30.10

Over €30.10 and up to €32.60

Over €32.60 and up to €35.10

Over €35.10 and up to €37.60

Over €37.60 and up to €40.10

Over €40.10 and up to €42.60

Over €42.60 and up to €45.10

Over €45.10 and up to €47.60

Over €47.60 and up to €50.10

Over €50.10 and up to €52.60

Over €52.60 and up to €55.10

Over €55.10 and up to €57.60

Over €57.60 and up to €60.10

Over €60.10 and up to €62.60

Over €62.60 and up to €65.10

Over €65.10 and up to €67.60

Over €67.60 and up to €70.10

Over €70.10 and up to €72.60

Over €72.60 and up to €75.10

Over €75.10 and up to €77.60

Over €77.60 and up to €80.10

Over €80.10 and up to €82.60

Over €82.60 and up to €85.10

Over €85.10 and up to €87.60

Over €87.60 and up to €90.10

Over €90.10 and up to €92.60

Over €92.60 and up to €95.10

Over €95.10 and up to €97.60

Over €97.60 and up to €100.10

Over €100.10 and up to €102.60

Over €102.60 and up to €105.10

Over €105.10 and up to €107.60

Over €107.60 and up to €110.10

Over €110.10 and up to €112.60

Over €112.60 and up to €115.10

Over €115.10 and up to €117.60

Over €117.60 and up to €120.10

Over €120.10 and up to €122.60

Over €122.60 and up to €125.10

Over €125.10 and up to €127.60

Over €127.60 and up to €130.10

Over €130.10 and up to €132.60

Over €132.60 and up to €135.10

Over €135.10 and up to €137.60

Over €137.60 and up to €140.10

Over €140.10 and up to €142.60

Over €142.60 and up to €145.10

Over €145.10 and up to €147.60

Over €147.60 and up to €150.10

Over €150.10 and up to €152.60

Over €152.60 and up to €155.10

Over €155.10 and up to €157.60

Over €157.60 and up to €160.10

Over €160.10 and up to €162.60

Over €162.60 and up to €165.10

Over €165.10 and up to €167.60

Over €167.60 and up to €170.10

Over €170.10 and up to €172.60

Over €172.60 and up to €175.10

The Back to School Clothing and Footwear Allowance is paid to parents whose income limits are at or below the following amounts:

Couple with:

- 1 child

   €497.00

1 child

    €348.00

- 2 children

   €521.00

2 children

    €372.00

- 3 children

   €545.00

3 children

    €396.00

- 4 children

* €569.00

4 children

*  €420.00

* Limit is increased by €24.00 for each additional child

- Rate for each child aged 2 - 11

- Rate for each child aged 12 - 17**

** This is also paid for children aged 18 - 22 if they are in full-time education, for whom a qualified child increase is payable.