Social Impact Assessment of the Welfare and Income Tax Measures in Budget 2019


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This briefing presents a social impact assessment of the main welfare and tax measures in Budget 2019. It includes the increase in the national minimum wage and the Christmas Bonus payable in December 2018.

Social impact assessment is an evidence-based methodology which estimates the likely effects of policies on household incomes, families, poverty and access to employment.

The assessment was prepared by the Department of Employment Affairs and Social Protection. It is based on the tax/welfare microsimulation model SWITCH developed by the Economic and Social Research Institute.

Responsibility for the analysis rests solely with the Department of Employment Affairs and Social Protection.
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Last modified:28/02/2019