Written answers

Tuesday, 6 October 2015

Department of Social Protection

Family Income Supplement

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein)
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225. To ask the Tánaiste and Minister for Social Protection if notional pay is regarded as assessable earnings for the purpose of calculating a family income supplement payment; and if she will make a statement on the matter. [34551/15]

Photo of Joan BurtonJoan Burton (Dublin West, Labour)
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The family income supplement (FIS) is an in-work support which provides an income top-up for low paid employees with children. It is designed both to prevent in-work poverty and to offer a financial incentive to take-up employment.

To qualify for FIS, a person must be engaged in full-time insurable employment which is expected to last for at least 3 months and be working for a minimum of 38 hours per fortnight (or 19 hours per week). The applicant must also have at least one qualified child who normally resides with them or is part of a family supported by them. Furthermore, the average family income must be below a specified amount which varies according to the number of qualified children in the family.

FIS is calculated on the basis of 60% of the difference between the income limit for the family size and the weekly family income of the person(s) raising the children. Weekly family income for FIS purposes is net assessable earnings from employment, income from self-employment or any other source. Net assessable earnings are gross earnings less income tax, universal social charge, employee PRSI and pension contributions. All income is assessable except the following items that are specifically listed as being excluded:

- Child Benefit

- Guardian's payments

- Supplementary Welfare Allowance

- Domiciliary Care Allowance

- Foster Child Allowance

- Rent Allowance for tenants affected by the de-control of rents

- Income from a charitable organisation

- Income from providing accommodation to students studying Irish in Gaeltacht areas under a scheme administered by the Minister for Arts, Heritage and the Gaeltacht

- Any income the children may have

I have no plans to alter what is defined as assessable income.

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