Family Income Supplement (FIS) a weekly tax-free payment available to employees with children. It gives extra financial support to people on low pay. You will not qualify for FIS if you are only self-employed, you must be an employee to qualify.

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.

To qualify for FIS, your net average weekly family income must be below a certain amount for your family size. The FIS you receive is 60% of the difference between your net family income and the income limit which applies to your family. For more information about net family income see ‘Rates' below.

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FIS is a tax-free weekly payment for employees:

•  Working 19 or more hours per week (or 38 or more hours per fortnight). You can combine your weekly hours worked with your spouse/civil partner/cohabitant's to meet this condition. You cannot use time spent in self-employment to meet this condition.

•  Where the employment is likely to last at least 3 months

•  Looking after one or more children and

•  Earning less than a set amount which varies according to family size.

Generally the payment continues for one year and is not affected by, for example, an increase in earnings or other income in the family.

Maintenance:

A separated parent can apply for FIS once he or she meets the qualifying conditions and

• Is living with the children or
• Is wholly maintaining the ex-spouse, ex-civil partner or ex-cohabitant with whom the children are living

Wholly maintaining means that maintenance paid by you, the FIS applicant, must be the sole income of your ex-spouse, ex-civil partner or ex-cohabitant.

Only one FIS payment can be made in respect of any family

Paying maintenance:

If you are a separated parent and paying maintenance you may qualify for FIS. To qualify you must be wholly maintaining the parent with whom the children are living. Only one FIS payment can be made in respect of any family, the parent to whom you are paying maintenance must not be getting FIS.

If you are paying maintenance as a result of a court order or legally binding agreement for a second family, the amount of that maintenance payment will not be deducted from the income to be assessed for FIS.

Getting maintenance:

If you are getting maintenance, the total amount of your maintenance payment will be assessed as income for FIS. Only one FIS payment can be made in respect of any family, the parent from whom you are getting maintenance must not be getting FIS.

A parent getting maintenance for a qualified child will also have that maintenance assessed for FIS.

Information:

Family Income Supplement (FIS) a weekly tax-free payment available to employees with children. It gives extra financial support to people on low pay. You will not qualify for FIS if you are only self-employed, you must be an employee to qualify.

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.

To qualify for FIS, your net average weekly family income must be below a certain amount for your family size. The FIS you receive is 60% of the difference between your net family income and the income limit which applies to your family. For more information about net family income see ‘Rates' below.

If you are getting FIS you may also be entitled to the Smokeless Fuel Allowance and the Back to School Clothing and Footwear Allowance .

If you think you have been wrongly refused FIS you can appeal this decision .

Your income from FIS is not taken into account in the assessment for a medical card .

Rules:

FIS is a tax-free weekly payment for employees:

• Working 19 or more hours per week (or 38 or more hours per fortnight). You can combine your weekly hours worked with your spouse/civil partner/cohabitant's to meet this condition. You cannot use time spent in self-employment to meet this condition.
• Where the employment is likely to last at least 3 months
• Looking after one or more children and
• Earning less than a set amount which varies according to family size.

Generally the payment continues for one year and is not affected by, for example, an increase in earnings or other income in the family.

It is possible to qualify for FIS if you are getting the Back to Work Allowance . Your income must be less than the income limit set for your family size.

You cannot get FIS if you are taking part in a Community Employment Scheme or any other FÁS schemes except Job Initiative .

You cannot get FIS if you are getting one of the following social welfare payments:

• Jobseeker's Benefit or Jobseeker's Allowance
• State Pension (Transition) , or Pre-Retirement Allowance .

Rates:

FIS is calculated on the basis of 60% of the difference between the income limit for the family size and the assessable income of the person(s) raising the child(ren). The combined income of a couple (married, in a civil partnership or cohabiting) is taken into account.

Income from any source (excluding the disregards stated below) is assessed as means, however, though there are no rules excluding the assessment of capital, the Department of Social Protection generally does not assess capital or examine your bank account details for FIS.

The main items counted as income are:

• Your assessable earnings and your spouse/civil partner/cohabitant's assessable earnings. (Assessable earnings are gross pay minus tax, employee PRSI, Universal Social Charge and superannuation.)
• Any extra income you or your spouse, civil partner or cohabitant have from employment (such as pay for overtime, bonuses, allowances or commission)
• Any income you or your spouse, civil partner or cohabitant may have from self-employment
• Income from occupational pensions
• Income you or your spouse, civil partner or cohabitant may have including social welfare payments
• Rental Income from the letting of property or land (the capital value is not assessed)

Calculating income for FIS:

The Department of Social Protection calculates your assessable income and your average income over a certain period of time.

If you are paid weekly or fortnightly, your weekly income is taken as your average weekly earnings over four weeks. If you are paid monthly, your average weekly income is based on your average weekly earnings in a set two-month period. If your spouse, civil partner or cohabitant is self-employed, his or her income over the 12-month period before you lodge your claim is used to work out his or her average weekly income.

Again, to qualify, your net average weekly family income must be below a certain amount for your family size

FIS income limits in 2011:

How to apply:

To apply fill in an application form , you can get a copy of this form in this section. If you need help to fill in thi s form our staff are here to help,

To assist in processing your application for FIS as quickly as possible, ensure you include with your application, your latest P60 form, 2 recent pay slips and a copy of your Certificate of Tax Credits for the current tax year.

For further Information Visit

www.citizensinformation.ie