Family Income Supplement (FIS) is a regular weekly tax-free Social Welfare payment for families, including one-parent families, at work on low pay. Habitual residency is usually required however there are special exceptions for cross border workers.
Summary of Qualifying Conditions:
The claimant must:
- Be an employee in full-time remunerative employment for 38 hours or more every fortnight (19 hours per week) which is likely to last for at least 3 months.
- Have at least one qualified child who is normally living with him/her or is part of a family and being supported by him/her
- Have an average weekly income below a prescribed amount
Entitlement is not affected by whether the claimant is:
- Married or unmarried
- Living with a spouse or a civil partner/cohabitant
- A one parent family
A person living in Northern Ireland but working in the Republic of Ireland may also qualify for a FIS payment.
FIS is not payable for any period where the claimant is residing outside the State other than those residing in Northern Ireland but working in the Republic of Ireland.
- The applicant for FIS must be employed in the south paying Irish PRSI contributions
- If someone is living in the North and working in the south they are eligible
For further information please visit the website of the Department of Social Protection – Family Income Supplement
- Border People – Tax credits in Northern Ireland
Page last checked: February 2016
This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur. It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation: – North / South
If you would like to suggest amendments or highlight new information that could be useful to others please don’t hesitate to get in touch.