Family Income Supplement - Examples


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Family Income Supplement

Family Income Supplement (FIS) is a weekly tax-free payment for families, including one-parent families, at work on low pay.

How much can I get?

Your FIS 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, working 20 hours per week

Gross taxable earnings 2011 €13,250.00
Total tax deducted €0.00
Employee PRSI  €0.00
Total USC                                                                    €325.42
Net assessable earnings €12,924.58
Number of weeks worked 53
Average weekly earnings €243.86
One Parent Family Payment                                        €149.90
Total weekly family income                                       €393.76
Income limit (3 Children) €703.00
Difference between income limit and earnings           €309.24
FIS Payable (60% of difference rounded) €186.00

 

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 2011 €30,261.40
Total tax deducted €3,783.83
Employee PRSI €231.33
Total USC €364.50
Net assessable earnings €25,881.74
Number of weeks worked 53
Average weekly earnings €488.33
Spouse on Illness Benefit €188.00
Total weekly family income €676.33
Income limit (3 Children) €703.00
Difference between income limit and earnings €26.67
FIS Payable (60% of difference rounded)            €20.00

 

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
Total family income €335.06
Income limit (1 Child) €506.00
Difference between income limit and earnings €170.94
FIS Payable (60% of difference rounded)               €103.00

 

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

Gross taxable earnings 2012 €45,876.00
Total tax deducted €8,621.50
Employee PRSI €439.75
Total USC €2,833.68
Net assessable earnings €33,981.07
Number of weeks worked 52
Average weekly earnings €653.48
Other Income €0.00
Total family income €653.48
Income limit (4 Children) €824.00
Difference between income limit and earnings €170.52
FIS Payable (60% of difference rounded )         €103.00

 

When and how do I apply?
Apply for FIS as soon as possible after you start work.

Complete application form FIS 1 (available on www.welfare.ie or at any local Social Welfare Office) 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: Family Income Supplement Section, Social Welfare Services, Government Buildings, Ballinalee Road, Longford

 

Last modified:14/05/2013