Information
Family Income Supplement (FIS) is a weekly tax-free payment available to
employees with children. It gives extra financial support to people on low pay.
You cannot qualify for FIS if you are only self-employed - you must be an
employee to qualify.
You must have at least one child who normally lives with you or is
financially supported by you. Your child must be under 18 years of age or
between 18 and 22 years of age and in full-time education.
To qualify for FIS, your net average weekly family income must be below a
certain amount for your family size. The FIS you receive is 60% of the
difference between your net family income and the income limit which applies to
your family. For more information about net family income see ‘Rates’
below.
If you are getting FIS you may also be entitled to the Back to School
Clothing and Footwear Allowance.
If you think you have been wrongly refused FIS you can appeal this
decision.
Your income from FIS is not taken into account in the assessment for a medical
card.
In Budget 2012 it was announced that income from weekly
carer’s payments will be included when calculating entitlement to Family
Income Supplement (see Rates below for details). Home help income will also be
included (January 2012 for new applicants and on renewal for all others).
Rules
FIS is a tax-free weekly payment for employees:
- Working 19 or more hours per week (or 38 or more hours per fortnight).
You can combine the weekly hours you have worked with your spouse, civil
partner, cohabitant's hours to meet this condition. You
cannot use time spent in self-employment to meet this
condition.
- Where the employment is likely to last at least 3 months
- Looking after one or more children and
- Earning less than a set amount which varies according to family size
Generally the payment continues for one year and is not affected by, for
example, an increase in earnings or other income in the family.
It is possible to qualify for FIS if you are getting the Back to Work
Allowance. Your income must be less than the income limit set for your
family size.
You cannot get FIS if you are taking part in a Community
Employment Scheme, the
TÚS scheme or any other FÁS schemes except Job
Initiative.
You cannot get FIS if you are getting one of the following social welfare
payments:
If your spouse, civil partner or cohabitant is getting one of these
payments, you can qualify for FIS. However, their social welfare payment will
be assessed as income for FIS purposes. If you qualify for FIS they will no
longer receive a payment for you and any Increase for a Qualified Child will be
affected.
Maintenance
A separated parent can apply for FIS once he or she meets the qualifying
conditions and
-
Is living with the children or
-
Is wholly maintaining the ex-spouse, ex-civil partner or
ex-cohabitant with whom the children are living
Wholly maintaining means that maintenance paid by you, the FIS
applicant, must be the sole income of your ex-spouse, ex-civil partner or
ex-cohabitant.
Only one FIS payment can be made for a family
Paying maintenance
If you are a separated parent and paying maintenance you may qualify for FIS.
To qualify you must be wholly maintaining the parent with whom the children are
living. Only one FIS payment can be made in respect of any family, the parent
to whom you are paying maintenance must not be getting FIS.
If you are paying maintenance as a result of a court order or legally
binding agreement for a second family, the amount of that maintenance payment
will not be deducted from the income to be assessed for FIS.
Getting maintenance
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.
If you lose your job or have reduced working hours
If your pay from work is reduced your Family Income
Supplement (FIS) payment will stay the same. It will not increase. However,
when your FIS payment ends you can re-apply giving details of your new reduced
income. (FIS is usually paid for 52 weeks. At the end of the 52 weeks, you can
re-apply for FIS).
If the number of hours you work each week is reduced to
below 19 hours (38 hours per fortnight) you are no longer entitled to FIS. You
should notify the FIS section if your hours fall below the minimum requirement.
If you lose your job you are no longer entitled to FIS. You
must notify the FIS section.
Rates
FIS is calculated on the basis of 60% of the difference between the income
limit for the family size and the assessable income of the person(s) raising
the child(ren). The combined income of a couple (married, in a civil
partnership or cohabiting) is taken into account.
Income from any source (excluding the disregards stated below) is assessed
as means. However, though there are no rules excluding the assessment of
capital, the Department of Social Protection generally does not assess capital
or examine your bank account details when you apply for FIS.
The main items counted as income are:
- Your assessable earnings and your spouse, civil partner or cohabitant's
assessable earnings. (Assessible earnings are gross pay minus tax, employee
PRSI, Universal Social Charge and superannuation.) Income from working as a
home help is included for new claims from January 2012 and for existing
claims on renewal.
- Any extra income you or your spouse, civil partner or cohabitant have
from employment (such as pay for overtime, bonuses, allowances or
commission).
- Any income you or your spouse, civil partner or cohabitant may have from
self-employment.
- Income from occupational pensions.
- Income you or your spouse, civil partner or cohabitant may have including
social welfare payments.
- Rental income from the letting of property or land (the capital value is
not assessed).
The following payments do not count as family income:
It was announced in Budget 2012 that income from carer's
payments (Carer’s Benefit and Carer’s Allowance) will be included when
calculating entitlement to Family Income Supplement. This measure will be
implemented over 3 years. In 2012 one third (1/3) of any
family income (to you or to your spouse, civil partner or cohabitant) from a
carer's payment will be assessed (January 2012 for new applicants and on
renewal for all others). In 2013 two thirds (2/3) of any income from a carer's
payment will be assessed and in 2014 income from carer's payments will be fully
assessed.
Income from working as a home help for the HSE will be assessed for all new
FIS claims from January 2012 and on renewal for other claims.
Calculating income for FIS
The Department of Social Protection calculates your assessable income and
your average income over a certain period of time.
If you are paid weekly or fortnightly, your weekly income is taken as your
average weekly earnings over four weeks. If you are paid monthly, your average
weekly income is based on your average weekly earnings in a set two-month
period. If your spouse, civil partner or cohabitant is self-employed, his or
her income over the 12-month period before you lodge your claim is used to work
out his or her average weekly income.
Again, to qualify, your net average weekly family income must be below a
certain amount for your family size.
FIS income limits in 2012:
| If you have: |
And your weekly 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 |
It's important to be aware, that no matter how little you may qualify for,
you will still get a minimum of €20 each week.
Where to apply
Send your completed Family Income Supplement application form to:
Family Income Supplement (FIS) Section
Department of Social Protection
Social Welfare Services Office
Government Buildings
Ballinalee Road
Longford
Ireland
Tel:(043) 334 0000
Locall:1890 92 77 70