Social Protection Rates of Payment

Social Protection
Rates of Payment
2023
SW19 Rates of Payment 2023
Contents
About this booklet 5
Pay Related Social Insurance 6

Employer PRSI 6
PRSI Credits 7
Voluntary contributions 9
PRSI Class A Rates 10
PRSI Class J Rates 11
PRSI Class E Rates 12
PRSI Class B Rates 13
PRSI Class C Rates 13
PRSI Class D Rates 14
PRSI Class H Rates 15
PRSI Class K 16
PRSI Class K1 Rates 16
PRSI Class K9 Rates 17
PRSI Class M Rates 17
PRSI Class S Rates 18
PRSI Class P Rates 19
Pensions 20
State Pension Non-contributory 20
State Pension Contributory 24
Widow’s, Widower’s or Surviving Civil Partner’s
Contributory Pension 27
1
Working Age Income Supports 28
Jobseeker’s Benefit and
Jobseeker’s Benefit Self-Employed 28
Jobseeker’s Allowance 29
Benefit Payment for 65 Year Olds 30
One-Parent Family Payment 30
Non-contributory Pension
Deserted Wife’s Allowance 33
Basic Supplementary Welfare Allowance 37
Farm Assist 37
Deserted Wife’s Benefit 38
Maternity Benefit, Paternity Benefit,
Adoptive Benefit and Parent’s Benefit 38
Redundancy Payments 39
Insolvency Payments 40
Treatment Benefit 41
Health and Safety Benefit 43
Working Age Employment Supports 44

Community Employment Programme 44
Rural Social Scheme 44
Tús - Community Work Placement Initiative 45
Back to Work Enterprise Allowance 46
Short Term Enterprise Allowance 46
Back to Education Allowance Scheme 46
Jobseeker’s Allowance - under age 25 47
Part-time Job Incentive Scheme 47
Back to Work Family Dividend 47
Working Family Payment 47
The Wage Subsidy Scheme 48
2
Partial Capacity Benefit 49
JobsPlus Incentive 50
Illness, Disability and Carers 52

Illness Benefit 52
Invalidity Pension 53
Disability Allowance 53
Blind Pension 57
Carer’s Allowance for carers aged under 66 61
Carer’s Allowance for carers aged 66 or over 65
Half rate Carer’s Allowance 69
Shared Caring 70
Carer’s Benefit 70
Working or Training while Caring 71
Carer’s Support Grant 71
Domiciliary Care Allowance 72
Medical Care Scheme 72
Injury Benefit 72
Disablement Benefit 73
Constant Attendance Allowance 73
Incapacity Supplement 74
Death Benefit 75
Children 76
Child Benefit 76
Working Family Payment (formerly known as Family Income
Supplement) 76
Guardian’s Payment Contributory 77
Guardian’s Payment Non-contributory 77
Back to School Clothing and Footwear Allowance 80
Widowed or Surviving Civil Partner Grant 80
3
Supplementary Payments 81
Electricity Allowance 81
Gas Allowance 81
Free Television Licence 81
Fuel Allowance 81
Telephone Support Allowance 81
Appendix 82
Increase for Qualified Adult rates for State Pension
Contributory 83
Increase for a Qualified Adult rates for Invalidity Pension 92
Increase for a Qualified Adult rates for other schemes 93
Increase for a Qualified Adult rates for Illness, Jobseeker’s
and Health and Safety Benefit 94
4
SW19 About this booklet
About this booklet

This booklet gives the rates of payment from the Department of Social
Protection. It also contains the percentage rates of Pay Related Social
Insurance (PRSI) contributions for employees, employers and for self-employed
people.
For social protection information, you can:

• Visit www.gov.ie/dsp
• Telephone the Information Line at 0818 66 22 44
• If you are calling from outside of Ireland, please call + 353 71 919 3302
• Contact your local Intreo Centre, Social Welfare Office or any Citizens
Information Centre.
• Apply online for a range of services at MyWelfare.ie
Please note that the tables contained in this booklet for some of the
means-tested payments are not exhaustive and the relevant rate should be
checked directly with the section of the department dealing with that payment.
The information in this booklet is correct at the time of going to publication,
December 2022.
5
SW19 Pay Related Social Insurance
Pay Related Social Insurance

The rates of Pay Related Social Insurance (PRSI) given in the following tables
are applicable from 1 January 2023.
Employer PRSI
The Class A employer PRSI threshold increased from 1 January 2023 by €31.
This means that the employer PRSI rates are charged at 8.8% for earnings
between €38 - €441 and 11.05% for more than €441 per week.
Income for PRSI purposes

PRSI is calculated on the employee’s reckonable pay. Reckonable pay is the
gross pay plus notional pay, or benefit in kind, if applicable.
Share-based remuneration
Share-based remuneration is subject to employee PRSI only, at the rate of 4%.
Share-based remuneration, where applicable, should be included as income
when determining the appropriate subclass for employees and when charging
employee PRSI.
Share-based remuneration is not subject to employer PRSI. It should not be
included as income when determining the appropriate subclass for employers
and when charging employer PRSI.
In some cases this may result in a different PRSI subclass for the employer and
for the employee.
Employer and employee PRSI should be added together as normal. If a different
subclass applies to the employee and employer PRSI, the return must always be
made at the employee’s PRSI subclass.
Pension contributions
PRSI is fully chargeable on payments by private sector employees in respect of:
• Superannuation contributions;
• Permanent health benefit schemes, including income continuance schemes;
• Revenue approved schemes established under irrevocable trusts, overseas
pension schemes and other Revenue exempt approved schemes;
6
• Personal Retirement Savings Account; and
• Deductions in respect of Revenue approved retirement funds.
Civil and public servants pay employee PRSI on the Additional Superannuation
Contribution portion of their salaries.
Civil and public service employers do not pay any employer PRSI on the
Additional Superannuation Contribution.
PRSI Credits
How to calculate the PRSI charge for Classes A and H
The PRSI Credit was introduced in 2016 which reduces the amount of PRSI
payable for people earning between €352.01 and €424 per week. The Credit is
tapered, and the amount of the Credit depends on earnings. It is applicable to
both Classes A and H.
Class A employee PRSI is calculated at 4% of gross weekly earnings and Class H
employee PRSI is calculated at 3.90% of gross weekly earnings.
However, for gross earnings between €352.01 and €424 in a week, the
employee PRSI charge is reduced by the PRSI Credit.
The amount of PRSI Credit depends on gross weekly earnings. At gross weekly
earnings of €352.01, the maximum PRSI Credit of €12 per week applies. For
earnings between €352.01 and €424, the maximum weekly PRSI Credit of €12
is reduced by one sixth of earnings in excess of €352.01.
The calculation of the PRSI charge for Class A, with gross weekly earnings
between €352.01 and €424, involves three separate calculations:
1. Calculate the PRSI Credit
2. Calculate the PRSI charge @ 4%*
3. Deduct the PRSI Credit from the 4%* PRSI charge
The following example shows how to calculate the PRSI Credit and the PRSI
charge for gross weekly earnings of €377:
1. Calculate the PRSI Credit:
Maximum PRSI Credit € 12.00
One-sixth of earnings in excess of €352.01
(377.00 - 352.01 = 24.99/6) (€ 4.17)
Reduced PRSI Credit € 7.83
7
2. Calculate the PRSI charge @ 4% € 15.08
Deduct the reduced PRSI Credit on €377 from the 4%
PRSI charge € 7.83
3. Weekly PRSI charge € 7.25
*To calculate the PRSI charge for Class H, follow steps 1-3 replacing 4% with
3.90%.
How to calculate the PRSI charge for Class E

For gross weekly earnings between €352.01 and €412 the PRSI charged is
reduced by a weekly PRSI Credit of €10.
At gross weekly earnings of €352.01, the maximum PRSI Credit of €10 per
week applies.
For earnings between €352.01 and €412, the maximum weekly PRSI Credit of
€10, is reduced by one-sixth of earnings in excess of €352.01. There is no PRSI
Credit once gross weekly earnings exceed €412.
PRSI exemption on low earnings or income

PRSI Classes A, B, C, D, E and H with reckonable weekly pay of €352 or less are
exempt from paying employee PRSI for that week. However, the employer must
pay their share of PRSI as normal. This will not affect employees’ entitlement
to benefits and pensions. Employees whose weekly pay or income fluctuates
above and below the €352 exemption limit are not entitled to an annual refund.
Contributions for self-employed people

Self-employed people with a total income of €5,000 or more in the tax year pay
Class S social insurance contributions. The contributions are paid on a person’s
gross income less capital allowances and allowable superannuation.
The arrangements for paying self-employed contributions are described below:
• Those who pay their tax directly to the Collector General will pay their
social insurance contribution with their income tax. They will have to pay
a social insurance contribution of 4% of all income, or €500, whichever is
greater.
• Those paying PAYE tax may have their contributions deducted from their
income by their employers.
8
• Those who have been told by an Inspector of Taxes that they need not
make a return of income must pay a flat rate contribution of €310 to the
Department of Social Protection.
• Those whose main income comes from share fishing and who have been
classified as self-employed may opt to pay an extra contribution for certain
benefits under Class P. In addition to the Class S contribution, they will
pay a contribution of 4% of all income over €2500 in the preceding year,
subject to a minimum of €200.
Voluntary contributions
Those who are no longer covered by compulsory PRSI, either as an employee
or as a self-employed person, and are under pensionable age, currently 66
years, may opt to become insured on a voluntary basis if they satisfy certain
conditions. The amount of a voluntary contribution in any contribution year
is calculated as a percentage of reckonable income, subject to a minimum
payment. There are three rates of voluntary contributions:
High Low Special

Benefits covered
rate rate rate
ü ü State Pension Contributory
Widow’s, Widower’s or Surviving Civil
ü ü ü
Partner’s Contributory Pension
ü ü ü Guardian’s Payment Contributory
High rate: 6.6% for people who last paid PRSI at Classes A, E and
H, subject to a minimum annual payment of €500.
Low rate: 2.6% for people who last paid PRSI at Classes B, C and D,
subject to a minimum annual payment of €250.
Special rate: €500 annual payment for people who last paid PRSI at Class S.
9
PRSI Class A Rates
Employees in the following employments will be classed as PRSI Class A:
• People in industrial, commercial and service-type employment who are
employed under a contract of service with reckonable pay of
€38 or more per week from all employments; and
• Civil and public servants recruited from 6 April 1995.
And will pay the rate in the table below:
Class A All Income

Weekly income PRSI How much of Employee Employer
band subclass weekly income % %
€38 - €352 A0 All Nil 8.80
€352.01 - €424* AX All 4.00 8.80
€424.01 - €441 AL All 4.00 8.80
More than €441 A1 All 4.00 11.05
Community Employment participants only

Up to €352 A8 All Nil 0.50
More than €352* A9 All 4.00 0.50
* A tapered employee PRSI Credit of €12 per week applies on earnings up to
€424. Please see PRSI Credits on page 7 for further information.
Share-based remuneration may, in certain circumstances, be subject to
employee PRSI. Employer PRSI is not chargeable on share-based remuneration.
Class A Benefits
• Adoptive Benefit
• Carer’s Benefit
• Guardian’s Payment Contributory
• Health and Safety Benefit
• Illness Benefit
• Invalidity Pension
• Jobseeker’s Benefit
10
• Maternity Benefit
• Occupational Injuries Benefits
• Parent’s Benefit
• Partial Capacity Benefit
• Paternity Benefit
• State Pension Contributory
• Treatment Benefit
• Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension
PRSI Class J Rates

Employees in the following employments will be classed as PRSI Class J:
• Most people with reckonable pay of less than €38 per week from all
employments. However, a small number of employees are insurable at
Class J regardless of how much they earn, such as employees over current
pensionable age of 66 years, or people in subsidiary employment.
Class J All Income

band subclass weekly income %* %
Up to €500 J0 All Nil 0.50

More than €500 J1 All Nil 0.50
employee PRSI. Employer PRSI is not chargeable on share based remuneration.
Class J Benefits
• Occupational Injuries Benefits.
11
PRSI Class E Rates
Employees in the following employments will be classed as PRSI Class E:
• Ministers of Religion employed by the Church of Ireland Representative
Body. PRSI is paid under the Special Collection System of the Department
of Social Protection.
Class E All Income

Up to €352 E0 All Nil 6.87
More than €352* E1 All 3.33 6.87
*A tapered employee PRSI Credit of €10 per week applies on earnings up to
Class E Benefits
• Illness Benefit
12
PRSI Class B Rates
Employees in the following employments will be classed as PRSI Class B:
• Permanent and pensionable civil servants recruited prior to 6 April 1995;
• Registered doctors and dentists recruited prior to 6 April 1995 and
employed in the Civil Service; and
• Gardaí recruited prior to 6 April 1995.
Class B All Income

Up to €352 B0 All Nil 2.01
€352.01 - €500 BX All 0.90 2.01
First €1,443 0.90 2.01
More than €500 B1 Balance 4.00 2.01
Class B Benefits
• Limited Occupational Injuries Benefits
PRSI Class C Rates

Employees in the following employments will be classed as PRSI Class C:
• Commised Army Officers and members of the Army Nursing Service
recruited prior to 6 April 1995.
Class C All Income

Up to €352 C0 All Nil 1.85
€352.01 - €500 CX All 0.90 1.85
First €1,443 0.90 1.85
More than €500 C1
Balance 4.00 1.85
13
Class C Benefits
PRSI Class D Rates

Employees in the following employments will be classed as PRSI Class D:
• Permanent and pensionable employees in the public service other than
those mentioned in Classes B and C, recruited prior to 6 April 1995.
Class D All Income

band subclass weekly income %* %
Up to €352 D0 All Nil 2.35
€352.01 - €500 DX All 0.90 2.35
First €1,443 0.90 2.35
More than €500 D1
Balance 4.00 2.35
employee PRSI. Employer PRSI is not chargeable on share-based remuneration.
Class D Benefits
• Occupational Injuries Benefits
14
PRSI Class H Rates
Employees in the following employments will be classed as PRSI Class H:
• NCOs and enlisted personnel of the Defence Forces.
Class H All Income

band subclass weekly pay % %
Up to €352 H0 All Nil 10.35
€352.01 - €424* HX All 3.90 10.35
More than €424 H1 All 3.90 10.35
*A tapered employee PRSI Credit of €12 per week applies on earnings up to

Class H Benefits
• Carer’s Benefit - paid during service
• Treatment Benefit - paid during service
• Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension -
paid during service
• Illness Benefit
• Jobseeker’s Benefit
15
PRSI Class K
Certain public office holders pay PRSI at a rate of 4% on all income, where
their income is over €5,200 a year. They should be returned at Class K. Public
office holders with weekly income of €100 or less are not liable for Class K
contribution. They should be returned at Class M.
Class K also applies to the additional earned self-employed income from a
trade or profession of a modified rate contributor, for example, civil and public
servants recruited prior to 6 April 1995, and on any unearned income they may
have. This income is liable to a 4% PRSI charge.
Class K may also apply to the unearned income of employed contributors and
occupational pensioners, under pensionable age, currently 66 years, where
this is the only additional income. This will apply whether the pension arises
from the person’s own employment or the employment of their spouse or civil
partner. This means that unearned income such as rental income, investment
income, dividends and interest on deposits and savings may be liable to a 4%
PRSI charge.
PRSI Class K1 Rates

The following persons will be classed as PRSI Class K1:
• Certain public office holders with an income in excess of €100 a week. The
public office holders affected include the President, members of the
Oireachtas, the judiciary, certain military judges, the Attorney General,
the Comptroller and Auditor General and certain members of the European
Parliament.
Class K1 No Upper Ceiling

Weekly income PRSI subclass How much of Employee Employer
band weekly income % %
Up to €100 No contribution Nil Nil Nil
payable. Record
under Class M
More than €100 K1 All 4.00 Nil
Class K1 Benefits
There are no benefits under Class K1.
16
PRSI Class K9 Rates
The following persons will be classed as PRSI Class K9:
• Modified rate contributors for example, civil and public servants recruited
prior to 6 April 1995, who have either or both self-employed earned
income from a profession or trade and/or unearned income such as rental
income or investment income; and
• Employees and occupational pensioners with no additional earned
self-employed income but who do have unearned income only such as
rental income, investment income, dividends and interest on deposits and
savings.
Class K9 No Upper Ceiling

Weekly income PRSI subclass How much of Employee Employer
band weekly income % %
Up to €100 No contribution Nil Nil Nil
payable. Record
under Class M
More than €100 K9 All 4.00 Nil
Class K9 Benefits
There are no benefits under Class K9.
PRSI Class M Rates

The following persons will be classed as PRSI Class M:
• People with no contribution liability such as employees under 16 years of
age or people of pensionable age, currently 66 years, or over, including
those previously liable for Class S. Persons in receipt of occupational
pensions, on the occupational pension income only, or people within Class
K with no contribution liability.
Class M Benefits
Occupational Injuries Benefits, in certain cases.
Class M No contribution payable
17
PRSI Class S Rates
The following persons will be classed as PRSI Class S:
• Self-employed people, including certain company directors. Members of a
local authority. Certain people with income from investments and rents.
The minimum annual contribution for Class S is €500.
Class S No Upper Ceiling

Weekly income PRSI subclass How much of All income
band weekly income %
Up to €500 S0 All 4.00
More than €500 S1 All 4.00
Class S Benefits
• Jobseeker’s Benefit Self-Employed - since November 2019
• Parent’s Benefit - since November 2019.
18
PRSI Class P Rates
The following persons will be classed as PRSI Class P:
• Share fishermen and share fisherwomen who are classified as
self-employed and who are already paying PRSI under Class S; and who opt
to pay an additional charge to access the benefits listed below.
• This contribution is over and above the PRSI paid under Class S.
The minimum annual contribution for Class P is 4% of all income in excess
of €2,500 or €200, whichever is the greater amount.
Class P (optional) All income

First €2,500 per year Nil
Balance 4%*
*Subject to a minimum of €200.
Class P Benefits
• Limited Illness Benefit
• Limited Jobseeker’s Benefit
19
SW19 Pensions
Pensions
State Pension Non-contributory
Weekly increase
Weekly means as assessed by us Personal rate for qualified adult
aged under 66
Up to €30.00 €254.00 €167.80
Over €30.01 and up to €32.50 €251.50 €166.10
Over €32.51 and up to €35.00 €249.00 €164.50
Over €35.01 and up to €37.50 €246.50 €162.80
Over €37.51 and up to €40.00 €244.00 €161.20
Over €40.01 and up to €42.50 €241.50 €159.50
Over €42.51 and up to €45.00 €239.00 €157.90
Over €45.01 and up to €47.50 €236.50 €156.20
Over €47.51 and up to €50.00 €234.00 €154.60
Over €50.01 and up to €52.50 €231.50 €152.90
Over €52.51 and up to €55.00 €229.00 €151.30
Over €55.01 and up to €57.50 €226.50 €149.60
Over €57.51 and up to €60.00 €224.00 €148.00
Over €60.01 and up to €62.50 €221.50 €146.30
Over €62.51 and up to €65.00 €219.00 €144.70
Over €65.01 and up to €67.50 €216.50 €143.00
Over €67.51 and up to €70.00 €214.00 €141.40
Over €70.01 and up to €72.50 €211.50 €139.70
Over €72.51 and up to €75.00 €209.00 €138.10
Over €75.01 and up to €77.50 €206.50 €136.40
Over €77.51 and up to €80.00 €204.00 €134.80
Over €80.01 and up to €82.50 €201.50 €133.10
Over €82.51 and up to €85.00 €199.00 €131.50
Over €85.01 and up to €87.50 €196.50 €129.80
Over €87.51 and up to €90.00 €194.00 €128.20
20
SW19 Pensions
State Pension Non-contributory continued
Weekly increase
aged under 66
Over €90.01 and up to €92.50 €191.50 €126.50
Over €92.51 and up to €95.00 €189.00 €124.90
Over €95.01 and up to €97.50 €186.50 €123.20
Over €97.51 and up to €100.00 €184.00 €121.60
Over €100.01 and up to €102.50 €181.50 €119.90
Over €102.51 and up to €105.00 €179.00 €118.30
Over €105.01 and up to €107.50 €176.50 €116.60
Over €107.51 and up to €110.00 €174.00 €114.90
Over €110.01 and up to €112.50 €171.50 €113.30
Over €112.51 and up to €115.00 €169.00 €111.60
Over €115.01 and up to €117.50 €166.50 €110.00
Over €117.51 and up to €120.00 €164.00 €108.30
Over €120.01 and up to €122.50 €161.50 €106.70
Over €122.51 and up to €125.00 €159.00 €105.00
Over €125.01 and up to €127.50 €156.50 €103.40
Over €127.51 and up to €130.00 €154.00 €101.70
Over €130.01 and up to €132.50 €151.50 €100.10
Over €132.51 and up to €135.00 €149.00 €98.40
Over €135.01 and up to €137.50 €146.50 €96.80
Over €137.51 and up to €140.00 €144.00 €95.10
Over €140.01 and up to €142.50 €141.50 €93.50
Over €142.51 and up to €145.00 €139.00 €91.80
Over €145.01 and up to €147.50 €136.50 €90.20
Over €147.51 and up to €150.00 €134.00 €88.50
Over €150.01 and up to €152.50 €131.50 €86.90
Over €152.51 and up to €155.00 €129.00 €85.20
Over €155.01 and up to €157.50 €126.50 €83.60
Over €157.51 and up to €160.00 €124.00 €81.90
Over €160.01 and up to €162.50 €121.50 €80.30
21
SW19 Pensions
Weekly increase
aged under 66
Over €162.51 and up to €165.00 €119.00 €78.60
Over €165.01 and up to €167.50 €116.50 €77.00
Over €167.51 and up to €170.00 €114.00 €75.30
Over €170.01 and up to €172.50 €111.50 €73.70
Over €172.51 and up to €175.00 €109.00 €72.00
Over €175.01 and up to €177.50 €106.50 €70.40
Over €177.51 and up to €180.00 €104.00 €68.70
Over €180.01 and up to €182.50 €101.50 €67.10
Over €182.51 and up to €185.00 €99.00 €65.40
Over €185.01 and up to €187.50 €96.50 €63.80
Over €187.51 and up to €190.00 €94.00 €62.10
Over €190.01 and up to €192.50 €91.50 €60.40
Over €192.51 and up to €195.00 €89.00 €58.80
Over €195.01 and up to €197.50 €86.50 €57.10
Over €197.51 and up to €200.00 €84.00 €55.50
Over €200.01 and up to €202.50 €81.50 €53.80
Over €202.51 and up to €205.00 €79.00 €52.20
Over €205.01 and up to €207.50 €76.50 €50.50
Over €207.51 and up to €210.00 €74.00 €48.90
Over €210.01 and up to €212.50 €71.50 €47.20
Over €212.51 and up to €215.00 €69.00 €45.60
Over €215.01 and up to €217.50 €66.50 €43.90
Over €217.51 and up to €220.00 €64.00 €42.30
Over €220.01 and up to €222.50 €61.50 €40.60
Over €222.51 and up to €225.00 €59.00 €39.00
Over €225.01 and up to €227.50 €56.50 €37.30
Over €227.51 and up to €230.00 €54.00 €35.70
Over €230.01 and up to €232.50 €51.50 €34.00
Over €232.51 and up to €235.00 €49.00 €32.40
22
SW19 Pensions
Weekly increase
aged under 66
Over €235.01 and up to €237.50 €46.50 €30.70
Over €237.51 and up to €240.00 €44.00 €29.10
Over €240.01 and up to €242.50 €41.50 €27.40
Over €242.51 and up to €245.00 €39.00 €25.80
Over €245.01 and up to €247.50 €36.50 €24.10
Over €247.51 and up to €250.00 €34.00 €22.50
Over €250.01 and up to €252.50 €31.50 €20.80
Over €252.51 and up to €255.00 €29.00 €19.20
Over €255.01 and up to €257.50 €26.50 €17.50
Over €257.51 and up to €260.00 €24.00 €15.90
Over €260.01 and up to €262.50 €21.50 €14.20
Over €262.51 and up to €265.00 €19.00 €12.60
Over €265.01 and up to €267.50 €16.50 €10.90
Over €267.51 and up to €270.00 €14.00 €9.20
Over €270.01 and up to €272.00 €11.50 €7.60
Over €272.01 and up to €275.00 €9.00 €5.90
Over €275.01 and up to €277.50 €6.50 €4.30
Over €277.51 and up to €280.00 €4.00 €2.60
Over €280.01 Nil Nil
Increases Weekly Rate Weekly Rate

Each qualified child aged* Under 12 years 12 years and over
Full rate from 6 January 2023 €42.00 €50.00
Half rate from 6 January 2023 €21.00 €25.00
Living Alone Increase €22.00
Extra increase for people age 80 or
€10.00
over
Increase for people living on certain
€20.00
offshore islands
23
SW19 Pensions
State Pension Contributory from 1 September 2012
The rates on this page apply to those who qualify for a State Pension
Contributory from 1 September 2012.
Increase for Qualified Adult* Weekly Rates

Yearly average contributions Personal Aged under 66 Aged 66 or over
48 or over €265.30 €176.70 €237.80
40-47 €260.10 €168.20 €225.90
30-39 €238.50 €160.00 €214.20
20-29 €225.90 €149.70 €201.60
15-19 €172.90 €115.20 €154.40
10-14 €106.00 €70.20 €95.60
*You may get a reduced rate increase if your qualified adult has earnings or
income in excess of €100 and up to €310 gross a week. See Appendix for
further information.
From 30 March 2018 customers born on or after 1 September 1946 will
also have their entitlement to State Pension Contributory assessed using the
Aggregated Contribution Method.
A person requires 2,080 contributions, credits or home caring periods in order
to qualify for the maximum rate of the State Pension Contributory. A person
can use 1,040 home caring periods and a maximum of 520 credits in the
calculation. The maximum rate of the State Pension Contributory using this
method is equivalent to the maximum rate for a person with a yearly average
of 48 or over. Where a person has less than 2,080 the rate of entitlement is
reduced proportionately.
The Increase for Qualified Adult will also be reduced proportionately.
24
SW19 Pensions
Increases Weekly Rate
€10.00
over
€20.00
offshore islands
*You can get a weekly increase for each qualified child if you get an increase
for a qualified adult or if you are parenting alone. If you do not qualify for an
increase for a qualified adult, you may get a half rate qualified child increase.
State Pension Contributory before 1 September 2012

The rates on this page apply to those who qualify for a State Pension
Contributory before 1 September 2012.
Increase for Qualified Adult* Weekly Rates

Yearly average contributions Personal Aged under 66 Aged 66 or over
48 or over €265.30 €176.70 €237.80
20-47 €260.10 €176.70 €237.80
15-19 €199.00 *€132.60 *€178.40
10-14 €132.70 *€88.50 *€118.80
*These Increases for Qualified Adult rates apply to claims made after 6 April
2001. For persons getting similar reduced personal rates before 6 April 2001,
the following Increases for Qualified Adult rates apply.
Aged under 66 €138.80 Aged 66 or over €178.40
25
SW19 Pensions
€10.00
over
€20.00
offshore islands
*You can get a weekly increase for each qualified child if you get an increase
26
SW19 Pensions
Contributory Pension
To get your rate of payment, we first calculate your Short Yearly Average. If this
is 39 or greater, you will qualify for the maximum rate.
Contributions Aged under 66 Aged 66 or over

Personal Rate Weekly Rate Weekly Rate
39 or over €225.50 €265.30
If your Short Yearly Average is below 39, we calculate your Long Yearly Average.
If this is 48 or greater, you will qualify for the maximum weekly rate. If it is 47
or less, you will qualify for a reduced rate of payment.
Contributions Aged under 66 Aged 66 or over

Personal Rate Weekly Rate Weekly Rate
48 or over €225.50 €265.30
36-47 €222.10 €260.10
24-35 €219.50 €254.00

Each qualified child aged Under 12 years 12 years and over
Living Alone Increase for people age
€22.00
66 or over
€10.00
over
€20.00
offshore islands
27
SW19 Working Age Income Supports
Working Age Income Supports

Jobseeker’s Benefit and
Jobseeker’s Benefit Self-Employed
Weekly Rate
Personal rate €220.00
Increase for Qualified Adult* €146.00
Each qualified child aged** Under 12 years 12 years and over
Full rate from 29 December 2022 €42.00 €50.00
Half rate from 29 December 2022 €21.00 €25.00
*You may get a reduced rate increase if your qualified adult has earnings
or income in excess of €100 and up to €310 gross a week. Please see the
Appendix for further information.
**You can get a weekly increase for each qualified child if you qualify for an
increase for a qualified adult or if you are parenting alone. If you do not qualify
for an increase for a qualified adult, you may get a half rate qualified child
increase, if your qualified adult has income of €400 or less a week.
Jobseeker’s Benefit rates are graduated according to earnings in the relevant
tax year. The earnings bands are as follows:
Increase for a
Average weekly earnings Personal rate
Qualified Adult‡
Less than €150.00 €98.70 €94.50
€150.00 and less than €220.00 €141.90 €94.50
€220.00 and less than €300.00 €172.30 €94.50
€300.00 or more €220.00 €146.00
28
Jobseeker’s Allowance
Weekly rate
Maximum personal rate aged 25 or over €220.00
Increase for qualified adult* €146.00
Maximum rate for person aged 18 - 24 €129.70
Increase for qualified adult €129.70
*Your rate of payment may be affected by any means assessed against you.
**You can get a weekly increase for each qualified child if you get an increase
Under 25 rates for Jobseeker’s Allowance

Persons not affected:
• 18 to 24 year olds with a qualified child;
• Those transferring directly to Jobseeker’s Allowance from disability
Allowance;
• Persons aged 18-24 years who were in the care of the Child and Family
Agency (TUSLA) during the period of 12 months before they reached the
age of 18 will not be subject to the reduced rates of €129.70; and
• 18-24 year olds who are living independently of the family home and are in
receipt of certain State housing supports. For example, Rent Supplement,
Housing Assistance Payment (HAP), Rental Accommodation Scheme (RAS),
Local Authority Housing and housing provided by certain approved housing
bodies.
Where a person is under 25 and has completed such a course of education,
Training, Community Employment, Rural Social Scheme or Tús, they will revert
to the appropriate age related rate of Jobseeker’s Allowance, if they previously
had been in receipt of such a rate.
29
Benefit Payment for 65 Year Olds
Benefit Payment for 65 Year Olds commenced on 25 January 2021 and offers
income support to people aged between 65 and 66 years who have ceased
employment or self-employment.
Weekly Rate
Increase for Qualified Adult* €146.00
*You may get a reduced rate increase if your qualified adult has earnings
or income in excess of €100 and up to €310 gross a week. Please see the
One-Parent Family Payment

Weekly means as assessed by us Weekly Rate
Up to €7.60 €220.00
Over €7.60 and up to €10.10 €217.50
Over €10.10 and up to €12.60 €215.00
Over €12.60 and up to €15.10 €212.50
Over €15.10 and up to €17.60 €210.00
Over €17.60 and up to €20.10 €207.50
Over €20.10 and up to €22.60 €205.00
Over €22.60 and up to €25.10 €202.50
Over €25.10 and up to €27.60 €200.00
Over €27.60 and up to €30.10 €197.50
Over €30.10 and up to €32.60 €195.00
Over €32.60 and up to €35.10 €192.50
Over €35.10 and up to €37.60 €190.00
30
One-Parent Family Payment continued

Over €37.60 and up to €40.10 €187.50
Over €40.10 and up to €42.60 €185.00
Over €42.60 and up to €45.10 €182.50
Over €45.10 and up to €47.60 €180.00
Over €47.60 and up to €50.10 €177.50
Over €50.10 and up to €52.60 €175.00
Over €52.60 and up to €55.10 €172.50
Over €55.10 and up to €57.60 €170.00
Over €57.60 and up to €60.10 €167.50
Over €60.10 and up to €62.60 €165.00
Over €62.60 and up to €65.10 €162.50
Over €65.10 and up to €67.60 €160.00
Over €67.60 and up to €70.10 €157.50
Over €70.10 and up to €72.60 €155.00
Over €72.60 and up to €75.10 €152.50
Over €75.10 and up to €77.60 €150.00
Over €77.60 and up to €80.10 €147.50
Over €80.10 and up to €82.60 €145.00
Over €82.60 and up to €85.10 €142.50
Over €85.10 and up to €87.60 €140.00
Over €87.60 and up to €90.10 €137.50
Over €90.10 and up to €92.60 €135.00
Over €92.60 and up to €95.10 €132.50
Over €95.10 and up to €97.60 €130.00
Over €97.60 and up to €100.10 €127.50
Over €100.10 and up to €102.60 €125.00
Over €102.60 and up to €105.10 €122.50
Over €105.10 and up to €107.60 €120.00
Over €107.60 and up to €110.10 €117.50
Over €110.10 and up to €112.60 €115.00
Over €112.60 and up to €115.10 €112.50
31

Over €115.10 and up to €117.60 €110.00
Over €117.60 and up to €120.10 €107.50
Over €120.10 and up to €122.60 €105.00
Over €122.60 and up to €125.10 €102.50
Over €125.10 and up to €127.60 €100.00
Over €127.60 and up to €130.10 €97.50
Over €130.10 and up to €132.60 €95.00
Over €132.60 and up to €135.10 €92.50
Over €135.10 and up to €137.60 €90.00
Over €137.60 and up to €140.10 €87.50
Over €140.10 and up to €142.60 €85.00
Over €142.60 and up to €145.10 €82.50
Over €145.10 and up to €147.60 €80.00
Over €147.60 and up to €150.10 €77.50
Over €150.10 and up to €152.60 €75.00
Over €152.60 and up to €155.10 €72.50
Over €155.10 and up to €157.60 €70.00
Over €157.60 and up to €160.10 €67.50
Over €160.10 and up to €162.60 €65.00
Over €162.60 and up to €165.10 €62.50
Over €165.10 and up to €167.60 €60.00
Over €167.60 and up to €170.10 €57.50
Over €170.10 and up to €172.60 €55.00
Over €172.60 and up to €175.10 €52.50
Over €175.10 and up to €177.60 €50.00
Over €177.60 and up to €180.10 €47.50
Over €180.10 and up to €182.60 €45.00
Over €182.60 and up to €185.10 €42.50
Over €185.10 and up to €187.60 €40.00
Over €187.60 and up to €190.10 €37.50
Over €190.10 and up to €192.60 €35.00
32

Over €192.60 and up to €195.10 €32.50
Over €195.10 and up to €197.60 €30.00
Over €197.60 and up to €200.10 €27.50
Over €200.10 and up to €202.60 €25.00
Over €202.60 and up to €205.10 €22.50
Over €205.10 and up to €207.60 €20.00
Over €207.60 and up to €210.10 €17.50
Over €210.10 and up to €212.60 €15.00
Over €212.60 and up to €215.10 €12.50
Over €215.10 and up to €217.60 €10.00
Over €217.60 and up to €220.10 €7.50
Over €220.10 and up to €222.60 €5.00
Over €222.60 and up to €225.10 €2.50
Over €225.10 Nil


Non-contributory Pension and Deserted Wife’s
Allowance

Up to €7.60 €220.00
Over €7.60 and up to €10.10 €217.50
Over €10.10 and up to €12.60 €215.00
Over €12.60 and up to €15.10 €212.50
Over €15.10 and up to €17.60 €210.00
Over €17.60 and up to €20.10 €207.50
33
Allowance continued

Over €20.10 and up to €22.60 €205.00
Over €22.60 and up to €25.10 €202.50
Over €25.10 and up to €27.60 €200.00
Over €27.60 and up to €30.10 €197.50
Over €30.10 and up to €32.60 €195.00
Over €32.60 and up to €35.10 €192.50
Over €35.10 and up to €37.60 €190.00
Over €37.60 and up to €40.10 €187.50
Over €40.10 and up to €42.60 €185.00
Over €42.60 and up to €45.10 €182.50
Over €45.10 and up to €47.60 €180.00
Over €47.60 and up to €50.10 €177.50
Over €50.10 and up to €52.60 €175.00
Over €52.60 and up to €55.10 €172.50
Over €55.10 and up to €57.60 €170.00
Over €57.60 and up to €60.10 €167.50
Over €60.10 and up to €62.60 €165.00
Over €62.60 and up to €65.10 €162.50
Over €65.10 and up to €67.60 €160.00
Over €67.60 and up to €70.10 €157.50
Over €70.10 and up to €72.60 €155.00
Over €72.60 and up to €75.10 €152.50
Over €75.10 and up to €77.60 €150.00
Over €77.60 and up to €80.10 €147.50
Over €80.10 and up to €82.60 €145.00
Over €82.60 and up to €85.10 €142.50
Over €85.10 and up to €87.60 €140.00
Over €87.60 and up to €90.10 €137.50
34
Allowance continued

Over €90.10 and up to €92.60 €135.00
Over €92.60 and up to €95.10 €132.50
Over €95.10 and up to €97.60 €130.00
Over €97.60 and up to €100.10 €127.50
Over €100.10 and up to €102.60 €125.00
Over €102.60 and up to €105.10 €122.50
Over €105.10 and up to €107.60 €120.00
Over €107.60 and up to €110.10 €117.50
Over €110.10 and up to €112.60 €115.00
Over €112.60 and up to €115.10 €112.50
Over €115.10 and up to €117.60 €110.00
Over €117.60 and up to €120.10 €107.50
Over €120.10 and up to €122.60 €105.00
Over €122.60 and up to €125.10 €102.50
Over €125.10 and up to €127.60 €100.00
Over €127.60 and up to €130.10 €97.50
Over €130.10 and up to €132.60 €95.00
Over €132.60 and up to €135.10 €92.50
Over €135.10 and up to €137.60 €90.00
Over €137.60 and up to €140.10 €87.50
Over €140.10 and up to €142.60 €85.00
Over €142.60 and up to €145.10 €82.50
Over €145.10 and up to €147.60 €80.00
Over €147.60 and up to €150.10 €77.50
Over €150.10 and up to €152.60 €75.00
Over €152.60 and up to €155.10 €72.50
Over €155.10 and up to €157.60 €70.00
Over €157.60 and up to €160.10 €67.50
35
Allowance continued

Over €160.10 and up to €162.60 €65.00
Over €162.60 and up to €165.10 €62.50
Over €165.10 and up to €167.60 €60.00
Over €167.60 and up to €170.10 €57.50
Over €170.10 and up to €172.60 €55.00
Over €172.60 and up to €175.10 €52.50
Over €175.10 and up to €177.60 €50.00
Over €177.60 and up to €180.10 €47.50
Over €180.10 and up to €182.60 €45.00
Over €182.60 and up to €185.10 €42.50
Over €185.10 and up to €187.60 €40.00
Over €187.60 and up to €190.10 €37.50
Over €190.10 and up to €192.60 €35.00
Over €192.60 and up to €195.10 €32.50
Over €195.10 and up to €197.60 €30.00
Over €197.60 and up to €200.10 €27.50
Over €200.10 and up to €202.60 €25.00
Over €202.60 and up to €205.10 €22.50
Over €205.10 and up to €207.60 €20.00
Over €207.60 and up to €210.10 €17.50
Over €210.10 and up to €212.60 €15.00
Over €212.60 and up to €215.10 €12.50
Over €215.10 and up to €217.60 €10.00
Over €217.60 and up to €220.10 €7.50
Over €220.10 and up to €222.60 €5.00
Over €222.60 and up to €225.10 €2.50
Over €225.10 Nil
36
Basic Supplementary Welfare Allowance
Weekly Rate
Maximum personal rate aged 25 or over €218.00
Maximum rate for claimant who is 18 - 24 €129.70
Under 25 age related rates of Supplementary Welfare Allowance

Persons not affected are those aged between 18 - 24 years who:
• Have qualified children;
• Were in the care of the Child and Family Agency (TUSLA) during the period
of 12 months before they reached the age of 18; and
• Are living independently of the family home and are in receipt of certain
State housing supports. For example, Rent Supplement, Housing Assistance
Payment (HAP), Rental Accommodation Scheme (RAS), Local Authority
Housing and housing provided by certain approved housing bodies.
Farm Assist
Weekly Rate
Maximum personal rate €220.00
Each qualified child aged** Under 12 Years 12 years and over
*Your rate of payment may be affected by any means assessed against you.
37
Deserted Wife’s Benefit
Aged under 66 Aged 66 or over
Contributions
weekly rate weekly rate
Personal rate 48 or over €225.50 €265.30
36-47 €222.10 €260.10
24-35 €219.50 €254.00

Living alone increase for people
€22.00
aged 66 or over
Extra increase for people aged 80
€10.00
or over
€20.00
offshore islands
Maternity Benefit, Paternity Benefit,

Adoptive Benefit and Parent’s Benefit
Personal Rate Weekly Rate
Maternity Benefit €262.00
Paternity Benefit €262.00
Adoptive Benefit €262.00
Parent’s Benefit €262.00
The rate of Maternity, Adoptive, Paternity and Parent’s Benefit is compared
to the rate of Illness Benefit that you would get if you were absent from work
through illness and the higher of the two will be paid automatically.
38
Redundancy Payments
Where an employee has been made redundant, they may be entitled to a
redundancy payment. To qualify for a redundancy payment the main conditions
are:
• Two years of continuous employment with the same employer;
• Employment is fully insurable for all benefits under the Social Welfare Acts;
• Employee must be over 16; and
• The job no longer exists.
It is the responsibility of the employer to pay statutory redundancy to all
eligible employees.
An eligible employee is entitled to a statutory redundancy payment of two
weeks’ pay for every year of service, plus a bonus week. The gross weekly wage
is used to calculate the payment, subject to a maximum of €600.
If the employer is unable to pay statutory redundancy to its eligible employees,
the department may make redundancy payments directly to those employees
under the Redundancy Payments Scheme. The time-limit for applying for a
redundancy payment is 52 weeks.
Once a payment is made by the department a debt is immediately raised
against the employer. This debt must be repaid by the employer.
In some circumstances the employee may make a complaint to the Workplace
Relations Commission:
• Where the employer is unwilling to engage with the employee or the
department;
• If the employee wants to extend the time limit for submitting a redundancy
application, up to 104 weeks; or
• If the employee wants to appeal the decision of the department under the
Redundancy Payments Scheme.
39
Insolvency Payments
This scheme provides for the payment of certain outstanding entitlements
relating to the pay of an eligible employee where employment has been
terminated due to the insolvency of the employer. For the purposes of the
scheme, insolvency can include bankruptcy, formal winding up of the company
or death of the employer.
The entitlements covered under the scheme include arrears of wages, minimum
notice, holiday pay, pension deductions and certain awards made by the
Workplace Relations Commission. The entitlement must relate to the period of
18 months before the date of insolvency or 12 months in the case of pension
deductions.
Payments under the insolvency payments scheme are calculated by reference
to an employee’s gross weekly wage subject to a limit of €600 a week. A limit
of eight weeks applies in respect of arrears of wages, holiday pay and minimum
notice payments.
All applications for entitlements under the insolvency payments scheme must
be made by the employer representative.
40
Treatment Benefit
The Treatment Benefit scheme provides dental, optical and aural services to
insured workers, the self-employed, retired people and their dependant spouse
or partner who have the required number of Pay Related Social Insurance (PRSI)
contributions.
Under the scheme, you may qualify for dental benefit, optical benefit, or
medical appliances. Medical appliances include hearing aids and repairs,
medically required contact lenses, and from 28 May 2022, non-surgical hair
replacement.
To qualify for Treatment Benefit, you must have paid class A, E, P, H or S PRSI
contributions. The amount of contributions you need depends on your age. You
can check your eligibility with any provider or on MyWelfare.ie
Budget 2022 introduced new qualifying criteria for 25–29 year olds making the
scheme more accessible by lowering the number of contributions required.
What’s covered? How often?

Dental treatment • A free dental examination. Once a
calendar year
• €42 towards either:
— a scale and polish - you may be
asked to pay an additional fee of up
to €15.
— a periodontal treatment, if clinically
necessary. There is no cap on the
balance you may be charged for
periodontal treatment.
Optical treatment • A free eye examination. Every second

calendar year
• One of the following:
A further
— One pair of reading and/or one pair examination
of distance spectacles (you can pay is covered if
the balance if you choose glasses it is clinically
that cost more than €42.37 for necessary
each pair); or
41
Treatment Benefit continued
What’s covered? How often?

Optical treatment — One pair of bifocals or varifocals Every second
(you can pay the balance if you calendar year
choose glasses that cost more than
€84.19); or A further
examination
— One set of contact lenses (including is covered if
disposables) (you can top up if it is clinically
you choose lenses that cost more necessary
than €42.37).
• A contribution towards the cost of
repairs.
Hearing aids • A grant of up to €500 towards the Every fourth

cost of hearing aids, one for each calendar year
ear.
• A grant of up to €100 towards the
cost of hearing aid repairs.
Non-surgical hair • A grant of up to €500 towards the Once a

replacement cost of non-surgical hair calendar year
replacement up to a maximum of
€500. Note: for hair
loss as a result
of illness or
treatment of
an illness
Contact lenses • A grant of up to €500 towards the Note: these

required for cost of each medical lens required, are specialised
medical reasons maximum two. lenses, medical
evidence will
be required
42
Health and Safety Benefit
Weekly Rate
Each qualified child aged** Under 12 Years 12 years and over
*If your spouse or partner is earning €100 a week or less you will get a full
increase for a qualified adult. If their earnings are between €100.01 and €310
a week, you will get a reduced rate of the increase for a qualified adult. See
increase for a qualified adult, you may get a half rate qualified child increase, if
your qualified adult has income of €400 or less a week.
Health and Safety Benefit rates are graduated according to earnings in the
relevant tax year. The earnings bands are as follows:
Increase for
Average weekly earnings Personal Rate
qualified adult
Less than €150.00 €98.70 €94.50
€150.00 and less than €220.00 €141.90 €94.50
€220.00 and less than €300.00 €172.30 €94.50
€300.00 or more €220.00 €146.00
43
SW19 Working Age Employment Supports
Working Age Employment

Supports
Community Employment Programme
The Community Employment (CE) Programme is designed to help people who
are long-term unemployed and other disadvantaged people to get back to work
by offering part-time and temporary placements and training opportunities in
jobs based within local communities.
The department gives financial support in the form of allowances and funding
to assist with the Community Employment schemes. The rate of payment for
new applicants based on 19.5 hours worked will be the equivalent to your
existing social welfare payment plus a €22.50 participation bonus with a
minimum weekly payment of €247.50.*
*You may receive extra payment in respect of a qualified adult dependent and
qualified child dependents.
Rural Social Scheme

The Rural Social Scheme (RSS) provides income support for farmers, fishermen
and fisherwomen who are in receipt of certain Department of Social Protection
payments. The rates of payment payable for participating on RSS depend on
your qualifying payment. The following table outlines the rate of payment for
certain participants.
Please see the table on the next page for the payment rates for the Rural Social
Scheme.
44
Qualifying payment Rate of payment
Jobseeker’s Allowance, Jobseekers Equal to the maximum personal
Transitional Payment, Farm Assist, rate of payment plus €22.50
One-Parent Family Payment, Widow’s, top-up. Minimum weekly payment
Widower’s or Surviving Civil Partner’s of €230.50.**
Contributory and Non-Contributory
Pension* or Disability Allowance*.
Qualified Adult on a State Pension Your spouse will continue
Non-Contributory (IQA) if actively to receive the IQA payment.
farming. Your rate on the RSS will be the
difference between your IQA
payment and €230.50.
*If the qualifying payment is Widow’s, Widower’s or Surviving Civil Partner’s

Contributory or Non-Contributory Pension or Disability Allowance, you
will retain your existing payment and receive a top-up on RSS to bring your
payment to a minimum of €247.50.
Tús - Community Work Placement Initiative

Tús provides short-term quality and suitable work placement opportunities in
the community and voluntary sector for people who have been continuously
unemployed for one year or more and are in receipt of Jobseeker’s Allowance.
No qualifying period applies for those in receipt of Jobseekers Transitional
Allowance, or in receipt of Jobseekers Allowance and with refugee status,
authenticated by the Department of Justice, Garda Registrar Certificate with
Stamp 4, at the time of placement.
Generally, the rate of payment for new applicants will be equivalent to the
maximum personal rate of Jobseeker’s Allowance plus a €22.50 top-up with a
minimum payment of €247.50. You may receive extra payment in respect of a
qualified adult dependent and qualified child dependents.
45
Back to Work Enterprise Allowance
The Back to Work Enterprise Allowance scheme allows you to take up
self-employment and continue to receive a qualifying social protection
payment, plus secondary benefits, in certain circumstances, over two years. It is
paid at the following rates:
100% of social protection payment for the first year
75% of social protection payment for the second year
Short-Term Enterprise Allowance

The Short-Term Enterprise Allowance provides immediate support for
someone who loses their job and qualifies for Jobseeker’s Benefit or
Jobseekers Benefit Self-Employed but wants to start a business.
A person working part-time and claiming Jobseekers Benefit or Jobseekers
Benefit Self-Employed is not eligible for the scheme.
The maximum length of time on the allowance is the same as if you remained
on Jobseeker’s Benefit until your entitlement finishes.
You may receive 100% of your Jobseeker’s Benefit entitlement for either six or
nine months while on Short-Term Enterprise Allowance.
Back to Education Allowance Scheme

The Back to Education Allowance Scheme (BTEA) is available to those getting
certain social protection payments who would like to start a second or
third level course in education. You may qualify if you continue to meet the
qualifying conditions. The rate payable will be based on your previous scheme
from which you qualified for BTEA. A maximum family household rate applies
and where applicable, you may qualify for increases in respect of a qualified
adult or qualified child. The rate may be subject to review.
The Cost of Education Allowance of a maximum of €500 a year a household is
payable to participants with children. Customers on the Part-Time Education
Option (PTEO), Skillnet and Springboard are not entitled to the Cost of
Education Allowance.
46
Jobseeker’s Allowance - under age 25
The personal maximum rate of €220 a week will apply to participants of Back to
Education Allowance who were previously on an age related rate of Jobseeker’s
Allowance. If household means apply, they will be assessed against the €220
rate.
Part-time Job Incentive Scheme

Weekly Rate
Increase for a qualified adult €87.80
Your pay from the part-time job will not affect the supplement.
Back to Work Family Dividend

Back to Work Family Dividend is a payment that supports jobseekers, including
Jobseeker’s Transitional Payment customers, and One-Parent Family Payment
customers that are leaving these schemes and are in or take up employment or
self-employment. These customers must have been paid for qualified children
on their claim.
The payment is €42 for a child aged under 12 or €50 for a child aged 12 and
over and will be paid for each child, up to a limit of four children, for one year.
This is reduced to half to €21 or €25 for each child for the second year.
Back to Work Family Dividend can be paid at the same time as Working Family
Payment (formerly known as Family Income Supplement).
Working Family Payment

Working Family Payment (WFP), formerly known as 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 must be an employee to
qualify for WFP and you cannot qualify if you are only self-employed.
You must work 38 or more hours per fortnight, any combination of hours that
reaches 38 hours each fortnight is acceptable. You can combine your weekly
hours with your spouse, civil partner, cohabitant’s hours to meet this condition.
You cannot use time spent in self-employment, Community Employment,
Gateway, Tús or the Rural Social Scheme to meet this condition.
47
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. Your child continues to qualify until
the end of the academic year if they turn 22 years while in full-time education.
To qualify for WFP, your average weekly family income must be below a certain
amount for your family size. The payment you receive is 60% of the difference
between your average weekly family income and the income limit which applies
to your family.
Your WFP is not taxed. If you are getting WFP, you may also be entitled to the
Back to School Clothing and Footwear Allowance. Your income from WFP is
not considered in the assessment for a medical card.
Working Family Payment income limits

And your weekly family income is less than:
If you have:
6 Jan 2022 - 4 Jan 2023 From 5 January 2023
One child €551 €591
Two children €652 €692
Three children €753 €793
Four children €844 €884
Five children €970 €1010
Six children €1,086 €1,126
Seven children €1,222 €1,262
Eight or more children €1,318 €1,358
The Wage Subsidy Scheme

The Wage Subsidy Scheme (WSS) gives financial incentives to private sector
employers to employ people with a disability. The work offered must be for a
minimum of 21 hours per week. An employee with a disability on the WSS has
the same conditions of employment as other employees. These include:
• PRSI contributions;
• Tax deductions;
• Annual leave; and
• Other leave entitlements.
48
The employer must pay the employee with a disability the going rate for
the job. This must be at least the statutory minimum wage. These terms and
conditions of employment should be set out in the employee’s contract.
The Scheme is structured in three strands. The employer can benefit from one
or all, simultaneously:
• Strand I – is a subsidy payable to an employer for the employment of a
person with a disability with a perceived productivity shortfall of at least
20%, in comparison to a peer without a disability. An employee must
work a minimum of 21 hours per week up to a maximum of 39 subsidised
hours per week. The rate of the subsidy is €6.30 per hour, giving a total
maximum annual subsidy available of €12,776 per annum based on a 39
hour week.

• Strand II – is based on the total number of employments supported by
WSS in a company. The employer receives an additional percentage
increase on the total value of WSS for a period, ranging from 10% to 50%,
determined by the total number of employments in that organisation
supported by WSS.
• Strand III – is a grant of €30,000 per annum to assist with the cost
of employing an Employment Assistance Officer, available once 25
employments are supported in an organisation through WSS. The
successful job seeking applicant is required to give up their primary social
protection payment on commencement of employment under this scheme.
Partial Capacity Benefit

Partial Capacity Benefit is a social protection scheme which allows individuals
in receipt of an Illness Benefit payment for a minimum of six months or
Invalidity Pension to return to work, if they have a reduced capacity to work,
and continue to receive a payment from this department.
You will qualify for Partial Capacity Benefit if, following assessment by a
Medical Assessor of the department, the restriction on capacity is assessed
as moderate, severe or profound. If the restriction is assessed as mild the
individual will not qualify.
You may not work until you have received written approval to do so from this
department.
49
The personal rate of payment is based on the medical assessment and is
outlined below:
Medical Assessment
% or your personal rate of Illness Benefit or Invalidity Pension payment
Moderate 50%
Severe 75%
Profound 100%
Subject to approval from your own doctor, there is no restriction on earnings or

number of hours you can work if approved for Partial Capacity Benefit.
Payment lasts if an underlying entitlement to payment of Illness Benefit or
Invalidity Pension exists. Partial Capacity Benefit is subject to review and
reassessment.
JobsPlus Incentive
JobsPlus is an incentive designed to encourage employers and businesses to
focus their recruitment efforts on those who have been out of work for long
periods and on young people seeking employment.
JobsPlus provides a direct monthly financial incentive to employers in the
form of a monthly grant paid over two years with two levels of grants payable,
€7,500 or €10,000, provided the employment is maintained. The level of
payment depends on the length of time the employee was unemployed and on
the Live Register and is paid monthly in arrears.
The eligibility criteria for JobPlus changed on 1 August 2020 for employees
who began employment on or after that date.
A grant of €7,500 will be paid to employers over two years for the following
categories of jobseeker:
• Jobseekers under 30 years of age, who have been on the live register
for at least four months (104 days) in the previous six months. This
includes people who are signing on for credits only, COVID-19 Pandemic
Unemployment Payment (PUP) or a combination of both payments;
• Jobseekers over 30 years of age and under 50, who are on the Live
Register, includes credits only cases and PUP or a combination of both
payments, and have been unemployed for at least 12 months (312 days) in
the previous 18 months;
50
• People who used to get the One-Parent Family Payment, whose youngest
child is at least 7 years of age and under 14, who transferred to the Live
Register and are now getting Jobseekers Allowance Transitional Payment;
no qualifying applies; and
• People with refugee status who are getting Jobseekers Allowance; no
qualifying period applies.
A grant of €10,000 will be paid to employers over two years for the following
categories of jobseeker:
• Jobseekers under 50 years of age, who are on the Live Register, includes
credits only cases and PUP, and have been unemployed for at least 36
months (936 days) of the previous 42 months (3.5 years); and
• Jobseekers over 50 years of age, who are on the Live Register, includes
credits only cases and PUP, and have been unemployed for at least 12
months (312 days) in the previous 18 months.
Persons pursuing internships under CE Schemes, Tús or training courses
provided by SOLAS/ETB who were in receipt of a qualifying payment prior
to same, may also be employed directly into full-time employment once the
qualifying period and conditions are satisfied.
In order to qualify an employer may have their eligibility assessed by registering
on www.jobsplus.ie. An employer must be registered with the Revenue
Commissioners as a PAYE employer. The employer must offer full-time
employment of at least 30 hours a week, spanning at least four days to eligible
employees. The eligible employee must be on payroll and subject to PAYE and
PRSI.
Likewise a prospective employee can have their eligibility for JobsPlus assessed
by registering on www.jobsplus.ie.
All prospective employees approved for this incentive are notified by post and
receive a form titled JP1. Employees must complete Part (A) of this form on
starting employment and you as the employer must verify the employment
details on Part (B) of the form.
Employers should advise suitable candidates to log on to www.gov.ie/jobsplus
to determine their eligibility for the incentive.
51
SW19 Illness, Disability, and Carers
Illness, Disability, and Carers

Illness Benefit
Weekly Rate
Increase for each qualified child aged** Under 12 years 12 years and over
further details.
Illness Benefit rates are graduated according to earnings in the relevant tax
year. The earnings bands are as follows:
Increase for
Average weekly earnings Personal Rate
Qualified Adult*
Less than €150.00 €98.70 €94.50
€150.00 and less than €220.00 €141.90 €94.50
€220.00 and less than €300.00 €172.30 €94.50
€300.00 or more €220.00 €146.00
52
Invalidity Pension
Weekly Rate
Living alone increase €22.00
€20.00
offshore islands
increase for a qualified adult or if you are parenting alone. For claims received
since 5 July 2012, if you do not qualify for an increase for a qualified adult, you
may get a half-rate qualified child increase, if your qualified adult has income of
€400 or less a week.
Where a qualified adult has attained pensionable age before 2 January 2014
you may get an additional increase of €73.60.
Disability Allowance
Weekly means as assessed by Weekly Rate

us from January 2023
Up to €7.60 €220.00
Over €7.61 and up to €10.10 €217.50
Over €10.11 and up to €12.60 €215.00
Over €12.61 and up to €15.10 €212.50
Over €15.11 and up to €17.60 €210.00
Over €17.61 and up to €20.10 €207.50
Over €20.11 and up to €22.60 €205.00
53
Disability Allowance continued

from January 2023
Over €22.61 and up to €25.10 €202.50
Over €25.11 and up to €27.60 €200.00
Over €27.61 and up to €30.10 €197.50
Over €30.11 and up to €32.60 €195.00
Over €32.61 and up to €35.10 €192.50
Over €35.11 and up to €37.60 €190.00
Over €37.61 and up to €40.10 €187.50
Over €40.11 and up to €42.60 €185.00
Over €42.61 and up to €45.10 €182.50
Over €45.11 and up to €47.60 €180.00
Over €47.61 and up to €50.10 €177.50
Over €50.11 and up to €52.60 €175.00
Over €52.61 and up to €55.10 €172.50
Over €55.11 and up to €57.60 €170.00
Over €57.61 and up to €60.10 €167.50
Over €60.11 and up to €62.60 €165.00
Over €62.61 and up to €65.10 €162.50
Over €65.11 and up to €67.60 €160.00
Over €67.61 and up to €70.10 €157.50
Over €70.11 and up to €72.60 €155.00
Over €72.61 and up to €75.10 €152.50
Over €75.11 and up to €77.60 €150.00
Over €77.61 and up to €80.10 €147.50
Over €80.11 and up to €82.60 €145.00
Over €82.61 and up to €85.10 €142.50
Over €85.11 and up to €87.60 €140.00
Over €87.61 and up to €90.10 €137.50
Over €90.11 and up to €92.60 €135.00
Over €92.61 and up to €95.10 €132.50
54

from 1 January 2023
Over €95.11 and up to €97.60 €130.00
Over €97.61 and up to €100.10 €127.50
Over €100.11 and up to €102.60 €125.00
Over €102.61 and up to €105.10 €122.50
Over €105.11 and up to €107.60 €120.00
Over €107.61 and up to €110.10 €117.50
Over €110.11 and up to €112.60 €115.00
Over €112.61 and up to €115.10 €112.50
Over €115.11 and up to €117.60 €110.00
Over €117.61 and up to €120.10 €107.50
Over €120.11 and up to €122.60 €105.00
Over €122.61 and up to €125.10 €102.50
Over €125.11 and up to €127.60 €100.00
Over €127.6 and up to €130.10 €97.50
Over €130.10 and up to €132.60 €95.00
Over €132.60 and up to €135.10 €92.50
Over €135.10 and up to €137.60 €90.00
Over €137.60 and up to €140.10 €87.50
Over €140.10 and up to €142.60 €85.00
Over €142.60 and up to €145.10 €82.50
Over €145.10 and up to €147.60 €80.00
Over €147.60 and up to €150.10 €77.50
Over €150.10 and up to €152.60 €75.00
Over €152.60 and up to €155.10 €72.50
Over €155.10 and up to €157.60 €70.00
Over €157.60 and up to €160.10 €67.50
Over €160.10 and up to €162.60 €65.00
Over €162.60 and up to €165.10 €62.50
Over €165.10 and up to €167.60 €60.00
55

from January 2023
Over €167.60 and up to €170.10 €57.50
Over €170.10 and up to €172.60 €55.00
Over €172.60 and up to €175.10 €52.50
Over €175.10 and up to €177.60 €50.00
Over €177.60 and up to €180.10 €47.50
Over €180.10 and up to €182.60 €45.00
Over €182.60 and up to €185.10 €42.50
Over €185.10 and up to €187.60 €40.00
Over €187.60 and up to €190.10 €37.50
Over €190.10 and up to €192.60 €35.00
Over €192.60 and up to €195.10 €32.50
Over €195.10 and up to €197.60 €30.00
Over €197.60 and up to €200.10 €27.50
Over €200.10 and up to €202.60 €25.00
Over €202.60 and up to €205.10 €22.50
Over €205.10 and up to €207.60 €20.00
Over €207.60 and up to €205.10 €17.50
Over €210.10 and up to €212.60 €15.00
Over €212.60 and up to €215.10 €12.50
Over €215.11 and up to €217.60 €10.00
Over €217.61 and up to €220.10 €7.50
Over €220.11 and up to €222.60 €5.00
Over €222.61 and up to €225.10 €2.50
Over €225.11 Nil
56

€20.00
offshore islands
*If you were in receipt of Disability Allowance prior to 26 September 2007, you
may get a reduced rate increase if your qualified adult has earnings or income
in excess of €100 and up to €310 gross a week. See Appendix for further
information.
increase.
Blind Pension
Weekly increase
Personal Weekly
Weekly means as assessed by us for Qualified Adult
Rate aged under 66
Up to €7.60 €220.00 €146.00
Over €7.60 and up to €10.10 €217.50 €144.30
Over €10.10 and up to €12.60 €215.00 €142.70
Over €12.60 and up to €15.10 €212.50 €141.00
Over €15.10 and up to €17.60 €210.00 €139.40
Over €17.60 and up to €20.10 €207.50 €137.70
Over €20.10 and up to €22.60 €205.00 €136.00
Over €22.60 and up to €25.10 €202.50 €134.40
57
Blind Pension continued
Weekly increase
Personal Weekly
Rate aged under 66
Over €25.10 and up to €27.60 €200.00 €132.70
Over €27.60 and up to €30.10 €197.50 €131.10
Over €30.10 and up to €32.60 €195.00 €129.40
Over €32.60 and up to €35.10 €192.50 €127.80
Over €35.10 and up to €37.60 €190.00 €126.10
Over €37.60 and up to €40.10 €187.50 €124.40
Over €40.10 and up to €42.60 €185.00 €122.80
Over €42.60 and up to €45.10 €182.50 €121.10
Over €45.10 and up to €47.60 €180.00 €119.50
Over €47.60 and up to €50.10 €177.50 €117.80
Over €50.10 and up to €52.60 €175.00 €116.10
Over €52.60 and up to €55.10 €172.50 €114.50
Over €55.10 and up to €57.60 €170.00 €112.80
Over €57.60 and up to €60.10 €167.50 €111.20
Over €60.10 and up to €62.60 €165.00 €109.50
Over €62.60 and up to €65.10 €162.50 €107.80
Over €65.10 and up to €67.60 €160.00 €106.20
Over €67.60 and up to €70.10 €157.50 €104.50
Over €70.10 and up to €72.60 €155.00 €102.90
Over €72.60 and up to €75.10 €152.50 €101.20
Over €75.10 and up to €77.60 €150.00 €99.50
Over €77.60 and up to €80.10 €147.50 €97.90
Over €80.10 and up to €82.60 €145.00 €96.20
Over €82.60 and up to €85.10 €142.50 €94.60
Over €85.10 and up to €87.60 €140.00 €92.90
Over €87.60 and up to €90.10 €137.50 €91.30
Over €90.10 and up to €92.60 €135.00 €89.60
Over €92.60 and up to €95.10 €132.50 €87.90
58
Weekly increase
Personal Weekly
Rate aged under 66
Over €95.10 and up to €97.60 €130.00 €86.30
Over €97.60 and up to €100.10 €127.50 €84.60
Over €100.10 and up to €102.60 €125.00 €83.00
Over €102.60 and up to €105.10 €122.50 €81.30
Over €105.10 and up to €107.60 €120.00 €79.60
Over €107.60 and up to €110.10 €117.50 €78.00
Over €110.10 and up to €112.60 €115.00 €76.30
Over €112.60 and up to €115.10 €112.50 €74.70
Over €115.10 and up to €117.60 €110.00 €73.00
Over €117.60 and up to €120.10 €107.50 €71.30
Over €120.10 and up to €122.60 €105.00 €69.70
Over €122.60 and up to €125.10 €102.50 €68.00
Over €125.10 and up to €127.60 €100.00 €66.40
Over €127.60 and up to €130.10 €97.50 €64.70
Over €130.10 and up to €132.60 €95.00 €63.00
Over €132.60 and up to €135.10 €92.50 €61.40
Over €135.10 and up to €137.60 €90.00 €59.70
Over €137.60 and up to €140.10 €87.50 €58.10
Over €140.10 and up to €142.60 €85.00 €56.40
Over €142.60 and up to €145.10 €82.50 €54.80
Over €145.10 and up to €147.60 €80.00 €53.10
Over €147.60 and up to €150.10 €77.50 €51.40
Over €150.10 and up to €152.60 €75.00 €49.80
Over €152.60 and up to €155.10 €72.50 €48.10
Over €155.10 and up to €157.60 €70.00 €46.50
Over €157.60 and up to €160.10 €67.50 €44.80
Over €160.10 and up to €162.60 €65.00 €43.10
Over €162.60 and up to €165.10 €62.50 €41.50
59
Weekly increase
Personal Weekly
Rate aged under 66
Over €165.10 and up to €167.60 €60.00 €39.80
Over €167.60 and up to €170.10 €57.50 €38.20
Over €170.10 and up to €172.60 €55.00 €36.50
Over €172.60 and up to €175.10 €52.50 €34.80
Over €175.10 and up to €177.60 €50.00 €33.20
Over €177.60 and up to €180.10 €47.50 €31.50
Over €180.10 and up to €182.60 €45.00 €29.90
Over €182.60 and up to €185.10 €42.50 €28.20
Over €185.10 and up to €187.60 €40.00 €26.50
Over €187.60 and up to €190.10 €37.50 €24.90
Over €190.10 and up to €192.60 €35.00 €23.20
Over €192.60 and up to €195.10 €32.50 €21.60
Over €195.10 and up to €197.60 €30.00 €19.90
Over €197.60 and up to €200.10 €27.50 €18.30
Over €200.10 and up to €202.60 €25.00 €16.60
Over €202.60 and up to €205.10 €22.50 €14.90
Over €205.10 and up to €207.60 €20.00 €13.30
Over €207.60 and up to €210.10 €17.50 €11.60
Over €210.10 and up to €212.60 €15.00 €10.00
Over €212.60 and up to €215.10 €12.50 €8.30
Over €215.10 and up to €217.60 €10.00 €6.60
Over €217.60 and up to €220.10 €7.50 €5.00
Over €220.10 and up to €222.60 €5.00 €3.30
Over €222.60 and up to €225.10 €2.50 €1.70
60

Half-rate from 6 January 2023 €21.00 €25.00
€20.00
offshore islands
*You can get a weekly increase for each qualified child if you qualify for an
increase.
Carer’s Allowance for carers aged under 66
Weekly rate for carers aged under 66 and caring for

More than one
Weekly means as assessed by us One person
person
Up to €7.60 €236.00 €354.00
Over €7.60 and up to €10.10 €233.50 €351.50
Over €10.10 and up to €12.60 €231.00 €349.00
Over €12.60 and up to €15.10 €228.50 €346.50
Over €15.10 and up to €17.60 €226.00 €344.00
Over €17.60 and up to €20.10 €223.50 €341.50
Over €20.10 and up to €22.60 €221.00 €339.00
Over €22.60 and up to €25.10 €218.50 €336.50
Over €25.10 and up to €27.60 €216.00 €334.00
Over €27.60 and up to €30.10 €213.50 €331.50
Over €30.10 and up to €32.60 €211.00 €329.00
Over €32.60 and up to €35.10 €208.50 €326.50
Over €35.10 and up to €37.60 €206.00 €324.00
61
Carer’s Allowance for carers aged under 66 continued

More than one
person
Over €37.60 and up to €40.10 €203.50 €321.50
Over €40.10 and up to €42.60 €201.00 €319.00
Over €42.60 and up to €45.10 €198.50 €316.50
Over €45.10 and up to €47.60 €196.00 €314.00
Over €47.60 and up to €50.10 €193.50 €311.50
Over €50.10 and up to €52.60 €191.00 €309.00
Over €52.60 and up to €55.10 €188.50 €306.50
Over €55.10 and up to €57.60 €186.00 €304.00
Over €57.60 and up to €60.10 €183.50 €301.50
Over €60.10 and up to €62.60 €181.00 €299.00
Over €62.60 and up to €65.10 €178.50 €296.50
Over €65.10 and up to €67.60 €176.00 €294.00
Over €67.60 and up to €70.10 €173.50 €291.50
Over €70.10 and up to €72.60 €171.00 €289.00
Over €72.60 and up to €75.10 €168.50 €286.50
Over €75.10 and up to €77.60 €166.00 €284.00
Over €77.60 and up to €80.10 €163.50 €281.50
Over €80.10 and up to €82.60 €161.00 €279.00
Over €82.60 and up to €85.10 €158.50 €276.50
Over €85.10 and up to €87.60 €156.00 €274.00
Over €87.60 and up to €90.10 €153.50 €271.50
Over €90.10 and up to €92.60 €151.00 €269.00
Over €92.60 and up to €95.10 €148.50 €266.50
Over €95.10 and up to €97.60 €146.00 €264.00
Over €97.60 and up to €100.10 €143.50 €261.50
Over €100.10 and up to €102.60 €141.00 €259.00
Over €102.60 and up to €105.10 €138.50 €256.50
Over €105.10 and up to €107.60 €136.00 €254.00
62

More than one
person
Over €107.60 and up to €110.10 €133.50 €251.50
Over €110.10 and up to €112.60 €131.00 €249.00
Over €112.60 and up to €115.10 €128.50 €246.50
Over €115.10 and up to €117.60 €126.00 €244.00
Over €117.60 and up to €120.10 €123.50 €241.50
Over €120.10 and up to €122.60 €121.00 €239.00
Over €122.60 and up to €125.10 €118.50 €236.50
Over €125.10 and up to €127.60 €116.00 €234.00
Over €127.60 and up to €130.10 €113.50 €231.50
Over €130.10 and up to €132.60 €111.00 €229.00
Over €132.60 and up to €135.10 €108.50 €226.50
Over €135.10 and up to €137.60 €106.00 €224.00
Over €137.60 and up to €140.10 €103.50 €221.50
Over €140.10 and up to €142.60 €101.00 €219.00
Over €142.60 and up to €145.10 €98.50 €216.50
Over €145.10 and up to €147.60 €96.00 €214.00
Over €147.60 and up to €150.10 €93.50 €211.50
Over €150.10 and up to €152.60 €91.00 €209.00
Over €152.60 and up to €155.10 €88.50 €206.50
Over €155.10 and up to €157.60 €86.00 €204.00
Over €157.60 and up to €160.10 €83.50 €201.50
Over €160.10 and up to €162.60 €81.00 €199.00
Over €162.60 and up to €165.10 €78.50 €196.50
Over €165.10 and up to €167.60 €76.00 €194.00
Over €167.60 and up to €170.10 €73.50 €191.50
Over €170.10 and up to €172.60 €71.00 €189.00
Over €172.60 and up to €175.10 €68.50 €186.50
Over €175.10 and up to €177.60 €66.00 €184.00
63

More than one
person
Over €177.60 and up to €180.10 €63.50 €181.50
Over €180.10 and up to €182.60 €61.00 €179.00
Over €182.60 and up to €185.10 €58.50 €176.50
Over €185.10 and up to €187.60 €56.00 €174.00
Over €187.60 and up to €190.10 €53.50 €171.50
Over €190.10 and up to €192.60 €51.00 €169.00
Over €192.60 and up to €195.10 €48.50 €166.50
Over €195.10 and up to €197.60 €46.00 €164.00
Over €197.60 and up to €200.10 €43.50 €161.50
Over €200.10 and up to €202.60 €41.00 €159.00
Over €202.60 and up to €205.10 €38.50 €156.50
Over €205.10 and up to €207.60 €36.00 €154.00
Over €207.60 and up to €210.10 €33.50 €151.50
Over €210.10 and up to €212.60 €31.00 €149.00
Over €212.60 and up to €215.10 €28.50 €146.50
Over €215.10 and up to €217.60 €26.00 €144.00
Over €217.60 and up to €220.10 €23.50 €141.50
Over €220.10 and up to €222.60 €21.00 €139.00
Over €222.60 and up to €225.10 €18.50 €136.50
Over €225.10 and up to €227.60 €16.00 €134.00
Over €227.60 and up to €230.10 €13.50 €131.50
Over €230.10 and up to €232.60 €11.00 €129.00
Over €232.60 and up to €235.10 €8.50 €126.50
Over €235.10 and up to €237.60 €6.00 €124.00
Over €237.60 and up to €240.10 €3.50 €121.50
Over €240.10 Nil *€119.00
*means continues to deduct from the payment at €2.50 intervals. If means are
over €357.60 payment is Nil.
64

Full rate from January 2023* €42.00 €50.00
Half rate from January 2023** €21.00 €25.00
*You can get this, if you are single, widowed, a surviving civil partner or
separated.
**You can get this, if you are married, in a civil partnership or cohabitating.
Carer’s Allowance for carers aged 66 or over

Weekly rate for carers aged 66 or over and caring for
More than one
person
Up to €7.60 €274.00 €411.00
Over €7.60 and up to €10.10 €271.50 €408.50
Over €10.10 and up to €12.60 €269.00 €406.00
Over €12.60 and up to €15.10 €266.50 €403.50
Over €15.10 and up to €17.60 €264.00 €401.00
Over €17.60 and up to €20.10 €261.50 €398.50
Over €20.10 and up to €22.60 €259.00 €396.00
Over €22.60 and up to €25.10 €256.50 €393.50
Over €25.10 and up to €27.60 €254.00 €391.00
Over €27.60 and up to €30.10 €251.50 €388.50
Over €30.10 and up to €32.60 €249.00 €386.00
Over €32.60 and up to €35.10 €246.50 €383.50
Over €35.10 and up to €37.60 €244.00 €381.00
Over €37.60 and up to €40.10 €241.50 €378.50
Over €40.10 and up to €42.60 €239.00 €376.00
Over €42.60 and up to €45.10 €236.50 €373.50
Over €45.10 and up to €47.60 €234.00 €371.00
65
Carer’s Allowance for carers aged 66 or over continued

More than one
person
Over €47.60 and up to €50.10 €231.50 €368.50
Over €50.10 and up to €52.60 €229.00 €366.00
Over €52.60 and up to €55.10 €226.50 €363.50
Over €55.10 and up to €57.60 €224.00 €361.00
Over €57.60 and up to €60.10 €221.50 €358.50
Over €60.10 and up to €62.60 €219.00 €356.00
Over €62.60 and up to €65.10 €216.50 €353.50
Over €65.10 and up to €67.60 €214.00 €351.00
Over €67.60 and up to €70.10 €211.50 €348.50
Over €70.10 and up to €72.60 €209.00 €346.00
Over €72.60 and up to €75.10 €206.50 €343.50
Over €75.10 and up to €77.60 €204.00 €341.00
Over €77.60 and up to €80.10 €201.50 €338.50
Over €80.10 and up to €82.60 €199.00 €336.00
Over €82.60 and up to €85.10 €196.50 €333.50
Over €85.10 and up to €87.60 €194.00 €331.00
Over €87.60 and up to €90.10 €191.50 €328.50
Over €90.10 and up to €92.60 €189.00 €326.00
Over €92.60 and up to €95.10 €186.50 €323.50
Over €95.10 and up to €97.60 €184.00 €321.00
Over €97.60 and up to €100.10 €181.50 €318.50
Over €100.10 and up to €102.60 €179.00 €316.00
Over €102.60 and up to €105.10 €176.50 €313.50
Over €105.10 and up to €107.60 €174.00 €311.00
Over €107.60 and up to €110.10 €171.50 €308.50
Over €110.10 and up to €112.60 €169.00 €306.00
Over €112.60 and up to €115.10 €166.50 €303.50
Over €115.10 and up to €117.60 €164.00 €301.00
66

More than one
person
Over €117.60 and up to €120.10 €161.50 €298.50
Over €120.10 and up to €122.60 €159.00 €296.00
Over €122.60 and up to €125.10 €156.50 €293.50
Over €125.10 and up to €127.60 €154.00 €291.00
Over €127.60 and up to €130.10 €151.50 €288.50
Over €130.10 and up to €132.60 €149.00 €286.00
Over €132.60 and up to €135.10 €146.50 €283.50
Over €135.10 and up to €137.60 €144.00 €281.00
Over €137.60 and up to €140.10 €141.50 €278.50
Over €140.10 and up to €142.60 €139.00 €276.00
Over €142.60 and up to €145.10 €136.50 €273.50
Over €145.10 and up to €147.60 €134.00 €271.00
Over €147.60 and up to €150.10 €131.50 €268.50
Over €150.10 and up to €152.60 €129.00 €266.00
Over €152.60 and up to €155.10 €126.50 €263.50
Over €155.10 and up to €157.60 €124.00 €261.00
Over €157.60 and up to €160.10 €121.50 €258.50
Over €160.10 and up to €162.60 €119.00 €256.00
Over €162.60 and up to €165.10 €116.50 €253.50
Over €165.10 and up to €167.60 €114.00 €251.00
Over €167.60 and up to €170.10 €111.50 €248.50
Over €170.10 and up to €172.60 €109.00 €246.00
Over €172.60 and up to €175.10 €106.50 €243.50
Over €175.10 and up to €177.60 €104.00 €241.00
Over €177.60 and up to €180.10 €101.50 €238.50
Over €180.10 and up to €182.60 €99.00 €236.00
Over €182.60 and up to €185.10 €96.50 €233.50
Over €185.10 and up to €187.60 €94.00 €231.00
67

More than one
person
Over €187.60 and up to €190.10 €91.50 €228.50
Over €190.10 and up to €192.60 €89.00 €226.00
Over €192.60 and up to €195.10 €86.50 €223.50
Over €195.10 and up to €197.60 €84.00 €221.00
Over €197.60 and up to €200.10 €81.50 €218.50
Over €200.10 and up to €202.60 €79.00 €216.00
Over €202.60 and up to €205.10 €76.50 €213.50
Over €205.10 and up to €207.60 €74.00 €211.00
Over €207.60 and up to €210.10 €71.50 €208.50
Over €210.10 and up to €212.60 €69.00 €206.00
Over €212.60 and up to €215.10 €66.50 €203.50
Over €215.10 and up to €217.60 €64.00 €201.00
Over €217.60 and up to €220.10 €61.50 €198.50
Over €220.10 and up to €222.60 €59.00 €196.00
Over €222.60 and up to €225.10 €56.50 €193.50
Over €225.10 and up to €227.60 €54.00 €191.00
Over €227.60 and up to €230.10 €51.50 €188.50
Over €230.10 and up to €232.60 €49.00 €186.00
Over €232.60 and up to €235.10 €46.50 €183.50
Over €235.10 and up to €237.60 €44.00 €181.00
Over €237.60 and up to €240.10 €41.50 €178.50
Over €240.10 and up to €242.60 €39.00 €176.00
Over €242.60 and up to €245.10 €36.50 €173.50
Over €245.10 and up to €247.60 €34.00 €171.00
Over €247.60 and up to €250.10 €31.50 €168.50
Over €250.10 and up to €252.60 €29.00 €166.00
Over €252.60 and up to €255.10 €26.50 €163.50
Over €255.10 and up to €257.60 €24.00 €161.00
68

More than one
person
Over €257.60 and up to €260.10 €21.50 €158.50
Over €260.10 and up to €262.60 €19.00 €156.00
Over €262.60 and up to €265.10 €16.50 €153.50
Over €265.10 and up to €267.60 €14.00 €151.00
Over €267.60 and up to €270.10 €11.50 €148.50
Over €270.10 and up to €272.60 €9.00 €146.00
Over €272.60 and up to €275.10 €6.50 €143.50
Over €275.10 and up to €277.60 €4.00 €141.00
Over €277.60 Nil *€138.50
*means continues to deduct from the payment at €2.50 intervals. If means are
over €415.10 payment is Nil.

For carers age 80 or over €10.00
Full rate from 6 January 2023* €42.00 €50.00
Half rate from 6 January 2023** €21.00 €25.00
€20.00
offshore islands
separated.
** You can get this, if you are married, in a civil partnership or cohabiting.
Half-rate Carer’s Allowance

If you are getting certain payments from this department and you satisfy the
conditions for Carer’s Allowance, you may receive half-rate Carer’s Allowance
along with your existing payments. It may also be possible for you to receive
half-rate Carer’s Allowance in addition to someone receiving an increase for
69
you as a qualified adult on their own payment. The qualifying conditions for
receipt of the half-rate Carer’s Allowance payment are the same as Carer’s
Allowance.
Shared Caring
Two carers who provide care can be accommodated on the Carer’s Allowance
scheme. In general the care sharing pattern must be on a weekly basis, each
caring Monday to Sunday. However other caring patterns may be considered.
If granted you will each be paid an amount of Carer’s Allowance proportionate
to the level of care provided. The rate of payment for each carer will depend on
each individual’s financial resources and you will both share the annual Carer’s
Support Grant proportionally.
A carer who provides care on alternate weeks while the care recipient attends
a residential institution every other week can also be accommodated on the
Carer’s Allowance scheme.
Each carer should apply for Carer’s Allowance using the CR1 application form.
If a person is caring for someone on alternate weeks where the care recipient
attends a residential institution, then this detail must be recorded on the
application form. All the usual qualifying conditions for Carer’s Allowance will
apply to carers availing of these arrangements.
Both carers will receive the Household Benefits Package of free schemes if
they meet the qualifying criteria for the scheme.
Carers Benefit
Caring for one Caring for more
Carer’s Benefit Weekly Rates
person than one person
Personal rate €237.00 €355.50
Increases:
Full rate from 6 January 2023* €42.00 €50.00
Half rate from 6 January 2023** €21.00 €25.00
separated.
** You can get this, if you are married, in a civil partnership or cohabiting.
70
Working or Training while Caring
A carer may work and/or attend an educational or training course or participate
in voluntary or community based activity. The combined hours cannot exceed a
cumulative 18.5 hours a week from 1 January 2020, prior to this date 15 hours
a week were allowed. This applies to both Carers Allowance and Carers Benefit
schemes.
The income threshold, that is the income disregard for Carer’s Allowance,
is €350.00 gross per week for single carers and €750.00 gross for carers
with a spouse or partner. Prior to June 2022, this was €332.50 and €665.00
respectively. The income disregard for Carer’s Benefit is €350.00 after
deductions of PAYE, PRSI, Superannuation, USC, Union Fees and Private Health
Insurance. Prior to June 2022, this was €332.50.
Carer’s Support Grant

Annual rate for each person you are caring for is €1,850. This has been payable
from the first Thursday in June 2022. Please note that applications for the
2021 Carer’s Support Grant of €1,850 can be made from April 2021 up to 31
December 2022.
For More Information

Carer’s Allowance Carer’s Benefit Carer’s Support Grant
Web www.gov.ie/ca www.gov.ie/carb www.gov.ie/csg
Email carersallowance@ carersbenefit@ respitecare@welfare.ie
welfare.ie welfare.ie
Phone +353 43 334 0000
71
Domiciliary Care Allowance
Domiciliary Care Allowance is a monthly payment for a severely disabled child
who is under age 16 and needs full-time care and attention far beyond what
is normally required by a child of the same age. It is paid to the person with
whom the child is living and who is providing for the care of the child.
Monthly rate €330.00*
*If the child is in your care between 5-7 days a week. If the child is in your care
for between 2-4 days a week the allowance is paid at 50% of the full rate.
Medical Care Scheme

This scheme covers the cost of certain medical care expenses due to an
occupational accident or disease. However, these costs must not have already
been paid by either the Treatment Benefit Section of the Department of Social
Protection or the Health Service Executive.
Injury Benefit
Weekly Rate
72
Disablement Benefit
Weekly Rate
100% disablement
€251.00
Maximum personal pension
20% to 90% disablement Reduced pension
90% €225.90
80% €200.80
70% €175.70
60% €150.60
50% €125.50
40% €100.40
30% €75.30
20% €50.20
Between 15% and 19% disablement
€17,560
You may get a lump sum, up to a maximum of
Constant Attendance Allowance

Weekly Rate
Constant Attendance Allowance €237.00
Constant Attendance Allowance is an increase payable on Disablement Pension

with a loss of faculty assessment of 50% or higher and whereas a result of the
occupational injury, the pensioner requires constant attendance.
It is not payable if someone is getting a Carer’s Allowance or Benefit for the
care of the pensioner.
73
Incapacity Supplement
Weekly Rate
Personal Rate:
Under age 66 €220.00
Age 66 or over €239.30
Increases:
Increase for qualified adult*
Under age 66 €146.00
Age 66 or over €158.80
€20.00
offshore islands
increase.
74
Death Benefit
Weekly Rate
Aged under 66 €250.50

Pension for widow, widower, or
surviving civil partner Aged 66 to 79 €269.70
Aged 80 or over €279.70
Increases:
Living Alone Increase for people age
€22.00
66 or over
Increase for people age 66 or over
€20.00
living on certain offshore islands
Orphan’s Payment €206.80
*You can get a weekly increase for each qualified child if you qualify for an
increase.
Funeral Grant Once off payment of €850
75
SW19 Children
Children
Child Benefit
Monthly rate €140 a child
Twins – Child Benefit is paid at one and a half times the normal monthly rate
for each child increasing the rate to €210.
All other multiple births – Child Benefit is paid at double the normal monthly
rate for each child increasing the rate to €280.
Working Family Payment (formerly known as Family

Income Supplement)
To qualify for Working Family Payment (WFP), your average weekly family
income must be below a certain amount for your family size.
And your weekly family income is less than:

If you have:
6 Jan 2022 - 4 Jan 2023 From 5 January 2023
One child €551 €591
Two children €652 €692
Three children €753 €793
Four children €844 €884
Five children €970 €1010
Six children €1,086 €1,126
Seven children €1,222 €1,262
Eight or more children €1,318 €1,358
WFP payable is 60% of the difference between your weekly family income,
that is, gross taxable earnings less tax, employee PRSI, Universal Social Charge
(USC) and any other income your family has, and the income limit that applies
to your family size.
Note: No matter how little you may qualify for, you will get a minimum of
€20 each week.
76
SW19 Children
Guardian’s Payment Contributory
Weekly Rate
Rate for each orphan €203.00
Guardian’s Payment Non-contributory

Up to €7.60 €203.00
Over €7.60 and up to €10.10 €200.50
Over €10.10 and up to €12.60 €198.00
Over €12.60 and up to €15.10 €195.50
Over €15.10 and up to €17.60 €193.00
Over €17.60 and up to €20.10 €190.50
Over €20.10 and up to €22.60 €188.00
Over €22.60 and up to €25.10 €185.50
Over €25.10 and up to €27.60 €183.00
Over €27.60 and up to €30.10 €180.50
Over €30.10 and up to €32.60 €178.00
Over €32.60 and up to €35.10 €175.50
Over €35.10 and up to €37.60 €173.00
Over €37.60 and up to €40.10 €170.50
Over €40.10 and up to €42.60 €168.00
Over €42.60 and up to €45.10 €165.50
Over €45.10 and up to €47.60 €163.00
Over €47.60 and up to €50.10 €160.50
Over €50.10 and up to €52.60 €158.00
Over €52.60 and up to €55.10 €155.50
Over €55.10 and up to €57.60 €153.00
Over €57.60 and up to €60.10 €150.50
Over €60.10 and up to €62.60 €148.00
Over €62.60 and up to €65.10 €145.50
Over €65.10 and up to €67.60 €143.00
77
SW19 Children
Guardian’s Payment Non-contributory continued

Over €67.60 and up to €70.10 €140.50
Over €70.10 and up to €72.60 €138.00
Over €72.60 and up to €75.10 €135.50
Over €75.10 and up to €77.60 €133.00
Over €77.60 and up to €80.10 €130.50
Over €80.10 and up to €82.60 €128.00
Over €82.60 and up to €85.10 €125.50
Over €85.10 and up to €87.60 €123.00
Over €87.60 and up to €90.10 €120.50
Over €90.10 and up to €92.60 €118.00
Over €92.60 and up to €95.10 €115.50
Over €95.10 and up to €97.60 €113.00
Over €97.60 and up to €100.10 €110.50
Over €100.10 and up to €102.60 €108.00
Over €102.60 and up to €105.10 €105.50
Over €105.10 and up to €107.60 €103.00
Over €107.60 and up to €110.10 €100.50
Over €110.10 and up to €112.60 €98.00
Over €112.60 and up to €115.10 €95.50
Over €115.10 and up to €117.60 €93.00
Over €117.60 and up to €120.10 €90.50
Over €120.10 and up to €122.60 €88.00
Over €122.60 and up to €125.10 €85.50
Over €125.10 and up to €127.60 €83.00
Over €127.60 and up to €130.10 €80.50
Over €130.10 and up to €132.60 €78.00
Over €132.60 and up to €135.10 €75.50
Over €135.10 and up to €137.60 €73.00
Over €137.60 and up to €140.10 €70.50
Over €140.10 and up to €142.60 €68.00
78
SW19 Children
Guardian’s Payment Non-contributory continued

Over €142.60 and up to €145.10 €65.50
Over €145.10 and up to €147.60 €63.00
Over €147.60 and up to €150.10 €60.50
Over €150.10 and up to €152.60 €58.00
Over €152.60 and up to €155.10 €55.50
Over €155.10 and up to €157.60 €53.00
Over €157.60 and up to €160.10 €50.50
Over €160.10 and up to €162.60 €48.00
Over €162.60 and up to €165.10 €45.50
Over €165.10 and up to €167.60 €43.00
Over €167.60 and up to €170.10 €40.50
Over €170.10 and up to €172.60 €38.00
Over €172.60 and up to €175.10 €35.50
Over €175.10 and up to €177.60 €33.00
Over €177.60 and up to €180.10 €30.50
Over €180.10 and up to €182.60 €28.00
Over €182.60 and up to €185.10 €25.50
Over €185.10 and up to €187.60 €23.00
Over €187.60 and up to €190.10 €20.50
Over €190.10 and up to €192.60 €18.00
Over €192.60 and up to €195.10 €15.50
Over €195.10 and up to €197.60 €13.00
Over €197.60 and up to €200.10 €10.50
Over €200.10 and up to €202.60 €8.00
Over €202.60 and up to €205.10 €5.50
Over €205.10 and up to €207.60 €3.00
Over €207.60 and up to €210.10 Nil
79
SW19 Children
Back to School Clothing and Footwear Allowance
The Back to School Clothing and Footwear Allowance is paid to eligible families
to assist with the extra costs of clothing and footwear when children start
school each autumn.
Rates payable
Rate for each child aged 4-11 €260
Rate for each child aged 12-17* €385
*This is also paid for children aged 18-22 if they are in second level education
and for whom a qualified child increase is payable.
Widowed or Surviving Civil Partner Grant

The Widowed or Surviving Civil Partner Grant is a once off payment for a
widow, widower or surviving civil partner with a qualified child.
Rate payable
Widowed or Surviving Civil Partner Grant* €8,000
*This rate applies where the entitlement arises on or after 1 January 2021.
80
SW19 Supplementary Payments
Supplementary Payments
Electricity Allowance
Allowance Rate
Provides a credit of €1.15 a day towards your
Credit on bill
electricity bill
Cash electricity allowance €1.15 a day payable monthly
Gas Allowance
Allowance Rate
Credit on bill Provides a credit of €1.15 a day towards your gas bill
Cash gas allowance €1.15 a day payable monthly
Free Television Licence

If you qualify for the Household Benefits Package you will automatically get a
free television licence from your next licence renewal date.
Fuel Allowance
The Fuel Allowance is paid to qualifying customers from late September to
April for 28 weeks. Fuel Allowance is paid at a weekly rate or in two lump sums,
the first paid in late September and the second in January.
Since 11 October 2021, a weekly rate of €33 or a lump sum rate of €462 will
apply.
Telephone Support Allowance

A weekly Telephone Support Allowance of €2.50 is paid to those receiving the
Living Alone Increase together with the Fuel Allowance on qualifying payments.
81
SW19 Appendix
Appendix
Increase for Qualified Adult rates for State Pension
Contributory
You can get an increase for your qualified adult if your personal rate is based
on:
• A yearly average of 20 or more contributions, if you reached
pension age on or before the 31 August 2012; or
• A yearly average of 48 or more contributions, if you reached
pension age on or after 1 September 2012.
82
SW19 Appendix
Increase for Qualified Adult weekly rates for State
Pension Contributory
Gross weekly income and earnings Aged under 66 Aged 66 or over

Up to €100.00 €176.70 €237.80
From €100.01 to €110.00 €169.70 €228.40
From €110.01 to €120.00 €162.70 €219.00
From €120.01 to €130.00 €155.70 €209.60
From €130.01 to €140.00 €148.70 €200.20
From €140.01 to €150.00 €141.70 €190.80
From €150.01 to €160.00 €134.70 €181.40
From €160.01 to €170.00 €127.70 €172.00
From €170.01 to €180.00 €120.70 €162.60
From €180.01 to €190.00 €113.70 €153.20
From €190.01 to €200.00 €106.70 €143.80
From €200.01 to €210.00 €99.70 €134.40
From €210.01 to €220.00 €92.70 €125.00
From €220.01 to €230.00 €85.70 €115.60
From €230.01 to €240.00 €78.70 €106.20
From €240.01 to €250.00 €71.70 €96.80
From €250.01 to €260.00 €64.70 €87.40
From €260.01 to €270.00 €57.70 €78.00
From €270.01 to €280.00 €50.70 €68.60
From €280.01 to €290.00 €43.70 €59.20
From €290.01 to €300.00 €36.70 €49.80
From €300.01 to €310.00 €29.70 €40.40
83
SW19 Appendix
Increase for Qualified Adult weekly rates for
State Pension Contributory
For claims made on or after 6 April 2001 and up to 31 August 2012
If you are getting a pension where your personal rate is based on a yearly
average of 15 - 19 contributions, you can get an increase for your qualified
adult, as follows:

Up to €100.00 €132.60 €178.40
From €100.01 to €110.00 €127.30 €171.30
From €110.01 to €120.00 €122.00 €164.20
From €120.01 to €130.00 €116.70 €157.10
From €130.01 to €140.00 €111.40 €150.00
From €140.01 to €150.00 €106.10 €142.90
From €150.01 to €160.00 €100.80 €135.80
From €160.01 to €170.00 €95.50 €128.70
From €170.01 to €180.00 €90.20 €121.60
From €180.01 to €190.00 €84.90 €114.50
From €190.01 to €200.00 €79.60 €107.40
From €200.01 to €210.00 €74.30 €100.30
From €210.01 to €220.00 €69.00 €93.20
From €220.01 to €230.00 €63.70 €86.10
From €230.01 to €240.00 €58.40 €79.00
From €240.01 to €250.00 €53.10 €71.90
From €250.01 to €260.00 €47.80 €64.80
From €260.01 to €270.00 €42.50 €57.70
From €270.01 to €280.00 €37.20 €50.60
From €280.01 to €290.00 €31.90 €43.50
From €290.01 to €300.00 €26.60 €36.40
From €300.01 to €310.00 €21.30 €29.30
84
SW19 Appendix
For claims made on or after 6 April 2001 and up to 31 August 2012
adult, as follows:

Up to €100.00 €88.50 €118.80
From €100.01 to €110.00 €85.00 €114.10
From €110.01 to €120.00 €81.50 €109.40
From €120.01 to €130.00 €78.00 €104.70
From €130.01 to €140.00 €74.50 €100.00
From €140.01 to €150.00 €71.00 €95.30
From €150.01 to €160.00 €67.50 €90.60
From €160.01 to €170.00 €64.00 €85.90
From €170.01 to €180.00 €60.50 €81.20
From €180.01 to €190.00 €57.00 €76.50
From €190.01 to €200.00 €53.50 €71.80
From €200.01 to €210.00 €50.00 €67.10
From €210.01 to €220.00 €46.50 €62.40
From €220.01 to €230.00 €43.00 €57.70
From €230.01 to €240.00 €39.50 €53.00
From €240.01 to €250.00 €36.00 €48.30
From €250.01 to €260.00 €32.50 €43.60
From €260.01 to €270.00 €29.00 €38.90
From €270.01 to €280.00 €25.50 €34.20
From €280.01 to €290.00 €22.00 €29.50
From €290.01 to €300.00 €18.50 €24.80
From €300.01 to €310.00 €15.00 €20.10
85
SW19 Appendix
For claims made before 6 April 2001
average of less than 20 contributions, you can get an increase for your qualified
adult, as follows:

Up to €100.00 €138.80 €178.40
From €100.01 to €110.00 €133.00 €171.30
From €110.01 to €120.00 €127.20 €164.20
From €120.01 to €130.00 €121.40 €157.10
From €130.01 to €140.00 €115.60 €150.00
From €140.01 to €150.00 €109.80 €142.90
From €150.01 to €160.00 €104.00 €135.80
From €160.01 to €170.00 €98.20 €128.70
From €170.01 to €180.00 €92.40 €121.60
From €180.01 to €190.00 €86.60 €114.50
From €190.01 to €200.00 €80.80 €107.40
From €200.01 to €210.00 €75.00 €100.30
From €210.01 to €220.00 €69.20 €93.20
From €220.01 to €230.00 €63.40 €86.10
From €230.01 to €240.00 €57.60 €79.00
From €240.01 to €250.00 €51.80 €71.90
From €250.01 to €260.00 €46.00 €64.80
From €260.01 to €270.00 €40.20 €57.70
From €270.01 to €280.00 €34.40 €50.60
From €280.01 to €290.00 €28.60 €43.50
From €290.01 to €300.00 €22.80 €36.40
From €300.01 to €310.00 €17.00 €29.30
86
SW19 Appendix
For claims made on or after 1 September 2012
adult, as follows:

Up to €100.00 €168.20 €225.90
From €100.01 to €110.00 €161.50 €216.90
From €110.01 to €120.00 €154.80 €207.90
From €120.01 to €130.00 €148.10 €198.90
From €130.01 to €140.00 €141.40 €189.90
From €140.01 to €150.00 €134.70 €180.90
From €150.01 to €160.00 €128.00 €171.90
From €160.01 to €170.00 €121.30 €162.90
From €170.01 to €180.00 €114.60 €153.90
From €180.01 to €190.00 €107.90 €144.90
From €190.01 to €200.00 €101.20 €135.90
From €200.01 to €210.00 €94.50 €126.90
From €210.01 to €220.00 €87.80 €117.90
From €220.01 to €230.00 €81.10 €108.90
From €230.01 to €240.00 €74.40 €99.90
From €240.01 to €250.00 €67.70 €90.90
From €250.01 to €260.00 €61.00 €81.90
From €260.01 to €270.00 €54.30 €72.90
From €270.01 to €280.00 €47.60 €63.90
From €280.01 to €290.00 €40.90 €54.90
From €290.01 to €300.00 €34.20 €45.90
From €300.01 to €310.00 €27.50 €36.90
87
SW19 Appendix
For claims made on or after 1 September 2012
adult, as follows:

Up to €100.00 €160.00 €214.20
From €100.01 to €110.00 €153.60 €205.60
From €110.01 to €120.00 €147.20 €197.00
From €120.01 to €130.00 €140.80 €188.40
From €130.01 to €140.00 €134.40 €179.80
From €140.01 to €150.00 €128.00 €171.20
From €150.01 to €160.00 €121.60 €162.60
From €160.01 to €170.00 €115.20 €154.00
From €170.01 to €180.00 €108.80 €145.40
From €180.01 to €190.00 €102.40 €136.80
From €190.01 to €200.00 €96.00 €128.20
From €200.01 to €210.00 €89.60 €119.60
From €210.01 to €220.00 €83.20 €111.00
From €220.01 to €230.00 €76.80 €102.40
From €230.01 to €240.00 €70.40 €93.80
From €240.01 to €250.00 €64.00 €85.20
From €250.01 to €260.00 €57.60 €76.60
From €260.01 to €270.00 €51.20 €68.00
From €270.01 to €280.00 €44.80 €59.40
From €280.01 to €290.00 €38.40 €50.80
From €290.01 to €300.00 €32.00 €42.20
From €300.01 to €310.00 €25.60 €33.60
88
SW19 Appendix
If you reach pension age on or after 1 September 2012
adult, as follows:

Up to €100.00 €149.70 €201.60
From €100.01 to €110.00 €143.70 €193.50
From €110.01 to €120.00 €137.70 €185.40
From €120.01 to €130.00 €131.70 €177.30
From €130.01 to €140.00 €125.70 €169.20
From €140.01 to €150.00 €119.70 €161.10
From €150.01 to €160.00 €113.70 €153.00
From €160.01 to €170.00 €107.70 €144.90
From €170.01 to €180.00 €101.70 €136.80
From €180.01 to €190.00 €95.70 €128.70
From €190.01 to €200.00 €89.70 €120.60
From €200.01 to €210.00 €83.70 €112.50
From €210.01 to €220.00 €77.70 €104.40
From €220.01 to €230.00 €71.70 €96.30
From €230.01 to €240.00 €65.70 €88.20
From €240.01 to €250.00 €59.70 €80.10
From €250.01 to €260.00 €53.70 €72.00
From €260.01 to €270.00 €47.70 €63.90
From €270.01 to €280.00 €41.70 €55.80
From €280.01 to €290.00 €35.70 €47.70
From €290.01 to €300.00 €29.70 €39.60
From €300.01 to €310.00 €23.70 €31.50
89
SW19 Appendix
adult, as follows:

Up to €100.00 €115.20 €154.40
From €100.01 to €110.00 €110.60 €148.20
From €110.01 to €120.00 €106.00 €142.00
From €120.01 to €130.00 €101.40 €135.80
From €130.01 to €140.00 €96.80 €129.60
From €140.01 to €150.00 €92.20 €123.40
From €150.01 to €160.00 €87.60 €117.20
From €160.01 to €170.00 €83.00 €111.00
From €170.01 to €180.00 €78.40 €104.80
From €180.01 to €190.00 €73.80 €98.60
From €190.01 to €200.00 €69.20 €92.40
From €200.01 to €210.00 €64.60 €86.20
From €210.01 to €220.00 €60.00 €80.00
From €220.01 to €230.00 €55.40 €73.80
From €230.01 to €240.00 €50.80 €67.60
From €240.01 to €250.00 €46.20 €61.40
From €250.01 to €260.00 €41.60 €55.20
From €260.01 to €270.00 €37.00 €49.00
From €270.01 to €280.00 €32.40 €42.80
From €280.01 to €290.00 €27.80 €36.60
From €290.01 to €300.00 €23.20 €30.40
From €300.01 to €310.00 €18.60 €24.20
90
SW19 Appendix
adult, as follows:

Up to €100.00 €70.20 €95.60
From €100.01 to €110.00 €67.40 €91.80
From €110.01 to €120.00 €64.60 €88.00
From €120.01 to €130.00 €61.80 €84.20
From €130.01 to €140.00 €59.00 €80.40
From €140.01 to €150.00 €56.20 €76.60
From €150.01 to €160.00 €53.40 €72.80
From €160.01 to €170.00 €50.60 €69.00
From €170.01 to €180.00 €47.80 €65.20
From €180.01 to €190.00 €45.00 €61.40
From €190.01 to €200.00 €42.20 €57.60
From €200.01 to €210.00 €39.40 €53.80
From €210.01 to €220.00 €36.60 €50.00
From €220.01 to €230.00 €33.80 €46.20
From €230.01 to €240.00 €31.00 €42.40
From €240.01 to €250.00 €28.20 €38.60
From €250.01 to €260.00 €25.40 €34.80
From €260.01 to €270.00 €22.60 €31.00
From €270.01 to €280.00 €19.80 €27.20
From €280.01 to €290.00 €17.00 €23.40
From €290.01 to €300.00 €14.20 €19.60
From €300.01 to €310.00 €11.40 €15.80
91
SW19 Appendix
Increase for a Qualified Adult weekly rates for
Invalidity Pension
If you are getting Invalidity Pension, you can get an increase for your qualified
adult, as follows:
Gross weekly income or earnings Increase for Qualified Adult

Up to €100.00 €161.10
From €100.01 to €110.00 €154.90
From €110.01 to €120.00 €148.50
From €120.01 to €130.00 €142.30
From €130.01 to €140.00 €136.00
From €140.01 to €150.00 €129.70
From €150.01 to €160.00 €123.50
From €160.01 to €170.00 €117.20
From €170.01 to €180.00 €110.90
From €180.01 to €190.00 €104.60
From €190.01 to €200.00 €98.40
From €200.01 to €210.00 €92.00
From €210.01 to €220.00 €85.80
From €220.01 to €230.00 €79.60
From €230.01 to €240.00 €73.30
From €240.01 to €250.00 €67.00
From €250.01 to €260.00 €60.70
From €260.01 to €270.00 €54.50
From €270.01 to €280.00 €48.20
From €280.01 to €290.00 €41.90
From €290.01 to €300.00 €35.70
From €300.01 to €310.00 €29.30
Over €310.00 Nil
The higher rate paid to Qualified Adults over 66 years of age does not apply to
those who reached pension age on or after 2 January 2014.
92
SW19 Appendix
Increase for a Qualified Adult weekly rate for other schemes
If you are getting one of the payments listed below, you may get an increase
for your qualified adult: Illness Benefit, Jobseeker’s Benefit, Occupational
Injury Benefit, Health and Safety Benefit, Incapacity Supplement, Disability
Allowance*, Jobseeker’s Allowance* and Farm Assist*.

Up to €100.00 €146.00
From €100.01 to €110.00 €141.00
From €110.01 to €120.00 €136.00
From €120.01 to €130.00 €130.30
From €130.01 to €140.00 €124.40
From €140.01 to €150.00 €118.70
From €150.01 to €160.00 €112.90
From €160.01 to €170.00 €107.10
From €170.01 to €180.00 €101.30
From €180.01 to €190.00 €95.40
From €190.01 to €200.00 €89.70
From €200.01 to €210.00 €83.80
From €210.01 to €220.00 €78.10
From €220.01 to €230.00 €72.20
From €230.01 to €240.00 €66.50
From €240.01 to €250.00 €60.70
From €250.01 to €260.00 €54.90
From €260.01 to €270.00 €49.10
From €270.01 to €280.00 €43.30
From €280.01 to €290.00 €37.50
From €290.01 to €300.00 €31.70
From €300.01 to €310.00 €25.90
Over €310.00 Nil
*In the case of these three schemes, this table applies only to certain claims
made prior to 26 September 2007.
93
SW19 Appendix
Increase for a Qualified Adult weekly rates for Illness
Benefit, Jobseeker’s Benefit and Health and Safety Benefit
If you are getting a reduced rate of Illness, Jobseeker’s and Health and Safety
Benefit, you can get an increase for your qualified adult, as follows:
Up to €100.00 €94.50
From €100.01 to €110.00 €90.90
From €110.01 to €120.00 €87.10
From €120.01 to €130.00 €83.50
From €130.01 to €140.00 €79.80
From €140.01 to €150.00 €76.10
From €150.01 to €160.00 €72.40
From €160.01 to €170.00 €68.70
From €170.01 to €180.00 €65.00
From €180.01 to €190.00 €61.40
From €190.01 to €200.00 €57.60
From €200.01 to €210.00 €54.00
From €210.01 to €220.00 €50.40
From €220.01 to €230.00 €46.60
From €230.01 to €240.00 €43.00
From €240.01 to €250.00 €39.30
From €250.01 to €260.00 €35.60
From €260.01 to €270.00 €31.90
From €270.01 to €280.00 €28.20
From €280.01 to €290.00 €24.50
From €290.01 to €300.00 €20.90
From €300.01 to €310.00 €17.20
Over €310.00 Nil
94
SW19 Appendix
Where to get more information
For more information on all our schemes and services:
• Visit www.gov.ie/dsp; or
• Contact your local Intreo Centre, Social Welfare Office or any
Citizens Information Centre.
You can find the name and address of your local Intreo Centre or
Social Welfare Office by visiting www.gov.ie/intreocentres.
For more information on our rates visit www.gov.ie/sw19.
95
This guide was produced by the
Customer Service Unit

Department of Social Protection
13K 01-23 Rates Booklet 2023 2023

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Social Protection

About this booklet 5

Pay Related Social Insurance 6

Working Age Employment Supports 44

Illness, Disability and Carers 52

About this booklet

For social protection information, you can:

Pay Related Social Insurance

Income for PRSI purposes

How to calculate the PRSI charge for Class E

PRSI exemption on low earnings or income

Contributions for self-employed people

High Low Special

Class A All Income

Community Employment participants only

PRSI Class J Rates

Class J All Income

Up to €500 J0 All Nil 0.50

Class E All Income

Class B All Income

PRSI Class C Rates

Class C All Income

PRSI Class D Rates

Class D All Income

Class H All Income

*A tapered employee PRSI Credit of €12 per week applies on earnings up to

PRSI Class K1 Rates

Class K1 No Upper Ceiling

Class K9 No Upper Ceiling

PRSI Class M Rates

Class M No contribution payable

Class S No Upper Ceiling

And will pay the rate in the table below:

Class P (optional) All income

Increases Weekly Rate Weekly Rate

Increase for Qualified Adult* Weekly Rates

State Pension Contributory before 1 September 2012

Increase for Qualified Adult* Weekly Rates

Aged under 66 €138.80 Aged 66 or over €178.40

Contributions Aged under 66 Aged 66 or over

Contributions Aged under 66 Aged 66 or over

Increases Weekly Rate

Working Age Income Supports

Under 25 rates for Jobseeker’s Allowance

One-Parent Family Payment

Weekly means as assessed by us Weekly Rate

Weekly means as assessed by us Weekly Rate

Weekly means as assessed by us Weekly Rate

Increases Weekly Rate

Widow’s, Widower’s or Surviving Civil Partner’s

Weekly means as assessed by us Weekly Rate

Weekly means as assessed by us Weekly Rate

Weekly means as assessed by us Weekly Rate

Weekly means as assessed by us Weekly Rate

Under 25 age related rates of Supplementary Welfare Allowance

Increases Weekly Rate

Maternity Benefit, Paternity Benefit,

What’s covered? How often?

Optical treatment • A free eye examination. Every second