Working Family Payment (WFP), which used to be called 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.

Source: Department of Social Protection – Working Family payment

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 WFP payment.

Cross-border issues

WFP is usually not payable for any period where the claimant lives outside the State,  however cross-border workers (living North and working South) are entitled to apply.  The Department of Social Protection WFP Operational Guide states:

Under EU Regulations, the Competent Authority that deals with a Family Benefit is determined by the EU State in which the worker pays their Social Insurance. Accordingly, claims for WFP are only acceptable from workers who are paying their social insurance to the Irish State.

If an employee pays their social insurance to another EU State, it is to that State that they should make a claim for Family Benefits.

For further information please visit the website of the Department of Social Protection -Working Family Payment

See also:

• Citizens Information – WFP
• Border People – Tax credits in Northern Ireland

Page last checked: May 2022

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.

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.