Increase in the Rates of Benefits Order, 2018

L.N. 195 of 2018

SOCIAL SECURITY ACT

(CAP. 318)

Increase in the Rates of Benefits Order, 2018

IN EXERCISE of the powers conferred by article 84 of the

Social Security Act, hereinafter referred to as "the Act", the Minister

responsible for the Family, Children’s Rights and Social Solidarity,

with the concurrence of the Minister of Finance has made the

following order

(1) The title of this order is the Increase in the Rates of Citation and

commencement.

Benefits Order, 2018.

(2)

This order shall have the following commencement dates

(a)

in the case of the Tenth Schedule, with effect from the

6 th January, 2018;

(b) in the case of the Third, Sixth, Eight, Ninth, Twelfth

and Fourteenth Schedules except Part V thereof, with effect from

the 6 th January, 2018;

(c) in the case of Seventh Schedule, with effect from 2 nd

January, 2018; and

(d) in the case of Part V of the Fourteenth Schedule, with

effect from 2 nd January, 2018.

(Articles 27, 30, 66, 68)

PART I

Scale Rates of Social Assistance per week inclusive of any measures

under the provisions of article 90A of this Act

A Household of ONE eligible

Member Only

€104.38

Where the number of eligible members in the household exceeds the

number indicated in the above column, the respective weekly rate

indicated therein shall be increased by €8.15 per week in respect of

every other eligible member in that household.

PART II

Highest Rate of Age Pension per week, inclusive of any increases

under the provisions of article 90A of this Act

Category of Pensioner

Highest Rate of Age Pension

per week

1. A married couple where both spouses qualify for

a pension under article 66 of this Act.

€143.23

2. A married couple where only one of the spouses

qualifies for a pension under article 66 of this

Act.

€96.85

For the Third, Sixth, Seventh, Eight, Ninth, Tenth, Twelfth Substitutes

and Fourteenth Schedules to the Act, there shall be substituted the Schedules

Act.

following Third, Sixth, Seventh, Eight, Ninth, Tenth, Twelfth and

Fourteenth Schedules respectively

"THIRD SCHEDULE

(Articles 18, 28, 29, 30)

PART I

Rates of Sickness, Unemployment, Special Unemployment and Injury

Benefits, Injury Grant and Injury Pension

Daily Rate of Benefit

A Single Parent or a Married

Person maintaining a Spouse

Any Other

Type of Benefit

who is not employed on a full-

Person

time basis

Sickness Benefit

€20.51

€13.28

Injury Benefit

€30.77

€23.16

Unemployment Benefit

€12.44

€8.13

Special Unemployment Benefit

€20.89

€13.78

PART II

Injury Grant

Degree of Disablement

Amount of Grant

%

€

246.93

493.80

740.71

987.58

1234.36

1481.25

1728.14

1975.04

2221.92

2468.79

2715.65

2962.54

3209.42

3456.31

3703.12

3949.96

4196.87

4443.71

4690.60

PART III

Highest Rate of Injury Pension

Weekly Rate

€71.19

Part IV

Orphan's Allowance

Weekly Rate

€60.94

Part V

Orphan's Supplementary Allowance

Weekly Rate

€103.28

(Article 20)

Scale rate of means governing Sickness Assistance

Number of persons in Household

Scale Rate

One person only

€21.66

Where the number of members in the household exceeds one, the

weekly rate indicated above shall be increased by €8.15 per week in

respect of every other member in that household.

Widowed, single persons or a married person

whose spouse is in receipt of a State Financed

Residential Service in terms of article 93 of this

Act.

€110.46

PART III

Highest Rate of Increased Severe Disability Assistance, Severe

Disability Assistance, Disability Assistance and Assistance for the

Visually Impaired per week, inclusive of any increase under the

provisions of article 90B

Increased Severe Disability

Assistance

€140.00

Severe Disability Assistance

€103.30

Disability Assistance

€77.77

Assistance for the Visually Impaired

€103.30

PART IV

Highest Rate of Carer’s Allowance and Increased Carer’s Allowance

per week inclusive of any increase under the provisions of article 90B

Highest Rate of Carer’s Allowance per

week

€91.17

Highest Rate of Increased Carer’s

Allowance per week

€141.75

PART V

House Rent

The rates in Parts I, II, III and IV of this Schedule shall be increased by

€1.16 per week if the household is paying rent for its normal place of

habitation

Provided that where more than one household live within the same

premises, the rent allowance shall be paid only once and shall be paid to

the head of the household responsible for the payment of such rent to

third parties.

The ground rent payable by the household in respect of premises which

are held in emphyteusis for a period not exceeding twenty-five years

shall be deemed to be the house rent for the purposes of this paragraph if

such premises are used exclusively by the household and solely as a

residence.

(Article 23)

PART I

Scale rate of means governing Free Medical Aid where the head of

household is in insurable employment or self-occupied

Number of Persons in Household

Scale Rate

1 person only

€155.26

Where the number of members in the household exceeds one, the

weekly rate indicated above shall be increased by €8.15 per week in

respect of every other member in that household.

PART II

Scale rate of means governing Free Medical Aid where the head of

household is neither in insurable employment nor self-occupied

Number of Persons in

Scale Rate

Household

1 person only

€27.37

Where the number of members in the household exceeds one, the

weekly rate indicated above shall be increased by €8.15 per week in

respect of every other member in that household.

Tuberculosis Assistance

(i)

basic amount of tuberculosis assistance payable in

respect of a household, one member of which is

affected by tuberculosis

€28.77

(ii) allowance payable in respect of each additional

member of the household affected by, or particularly

vulnerable to, tuberculosis

€18.53

(Article 25)

Amounts of Sickness Assistance, Milk Grant, Leprosy Assistance and

Tuberculosis Assistance

Type of Assistance

Weekly Rate

1. Sickness Assistance

(i)

in respect of the first member of the household

€25.98

(ii) in respect of any other member of the same household

€20.84

2. Milk Grant

€21.79

3. Leprosy Assistance

(i)

in respect of the head of household who is a leper

€36.11

(ii) in respect of any other member of the household who

is a leper and not gainfully occupied

(a) if under 16 years of age

€21.79

(b) if 16 years of age or over

€36.11

(iii) in respect of any other member of the household who

is not gainfully occupied

€21.79

(Articles 7 and 10)

RATES OF CONTRIBUTIONS

PART I

Class One Contributions

(Employed Persons)

Weekly Rate of

Weekly Rate of

Type of Employed

Contribution

Contribution

Category

Persons

Payable by

Payable by the

Employed Person

Employer

Persons under 18 years

of age whose basic

weekly wage or the

A

weekly equivalent of

€6.62

€6.62

their basic monthly

salary does not exceed

€172.51

€17.25, or if the

insured person elects,

Persons over 18 years

10% calculated to the

of age whose basic

nearest cent of such

weekly wage or the

person’s

basic

B

weekly equivalent of

€17.25

weekly wage or the

their basic monthly

weekly equivalent of

salary does not exceed

such person’s basic

€172.51

monthly salary (see

NOTE 1 below)

Persons born on 31

December 1961 or

before whose basic

weekly wage or the

weekly equivalent of

their basic monthly

10% calculated to

salary exceeds €172.51

10% calculated to the

the nearest cent of

but does not exceed

nearest cent of their

their basic weekly

€349.36

basic weekly wage or

C

wage or the weekly

the

weekly

Persons born on 1

equivalent of their

equivalent of their

January 1962 or after

basic

monthly

basic monthly salary

whose basic weekly

salary

wage or the weekly

equivalent of their basic

monthly salary exceeds

€172.51 but does not

exceed €455.78 (see

NOTE 2 below)

Persons born on 31

December 1961 or

before whose basic

weekly wage or the

€34.94

€34.94

weekly equivalent of

their basic monthly

salary exceeds €349.36

D

Persons born on 1

January 1962 or after

whose basic weekly

wage or the weekly

€45.58

€45.58

equivalent of their basic

monthly salary exceeds

€455.78 (see NOTE 2

below)

Persons under eighteen

years of age who are

following a full-time

course of studies or

10% calculated to

10% calculated to the

instruction under the

the nearest cent of

nearest cent of the

Student-Worker Scheme,

the basic weekly

basic

weekly

or other similar schemes

remuneration or the

remuneration or the

weekly equivalent of

(including the Extended

E

weekly equivalent of

their basic monthly

Skills Training Schemes,

their basic monthly

remuneration up to a

but

excluding

the

remuneration up to a

maximum rate of

Worker-Student

maximum rate of

Schemes)

involving

contribution

of

contribution of €4.38

distinct work and study

€4.38

periods for which they

are

receiving

remuneration

Persons over eighteen

years of age who are

following a full-time

10% calculated to

course of studies or

10% calculated to the

the nearest cent of

instruction under the

nearest cent of the

Student-Worker Scheme,

the basic weekly

basic

weekly

or other similar schemes

remuneration or the

remuneration or the

(including the Extended

weekly equivalent of

F

weekly equivalent of

Skills Training Schemes,

their basic monthly

their basic monthly

but

excluding

the

remuneration up to a

remuneration up to a

maximum rate of

Worker-Student

maximum rate of

contribution

of

Schemes)

involving

contribution of €7.94

€7.94

distinct work and study

periods for which they

are

receiving

remuneration

NOTE 1: If the insured person elects to pay a contribution of 10%

of a basic wage or salary less than the weekly equivalent of the

National Minimum Wage, such contribution may, if the person

qualifies for a contributory benefit or a contributory pension, result

in the payment of a reduced contributory benefit or contributory

pension.

NOTE 2: As a result of the pension reform enacted by virtue of Act

XIX of 2006 and Legal Notice 336 of 2006, the increase in the highest

contribution rate payable with effect from January 2018, is related

to a guaranteed maximum pensionable income of €23,701 for

persons born on or after 1st January 1962.

PART II

Class Two Contributions

(Self-Employed Persons)

Weekly Rate of

Type of Self Employed

Contributions payable

Category

Persons

by a self-employed

person

Persons whose annual net

earnings

(excluding

Maternity Benefit, Children’s

Allowance and any ex-gratia

Benefit payable under article

88 of this Act) during the

calendar year immediately

preceding the contribution

year

in

which

the

contribution is being paid

Exceeds €1,005 but does not

exceed €8,734 (this category

is applicable ONLY to single

SP

persons who are not self-

€25.19

occupied)

SA

is less than €10,194

€29.41

Persons

born

on

December 1961 or before

whose annual net income

The weekly equivalent

exceeds €10,194 but does not

of 15% of their annual

exceed €18,167

SB

income calculated to the

Persons born on 1 January

nearest cent

1962 or after whose annual

net income exceeds €10,194

but does not exceed €23,701.

Persons

born

on

December 1961 or before

whose annual net income

exceeds €18,167

€52.40

SC

Persons born on 1 January

1962 or after whose annual

net income exceeds €23,701

(see NOTE 1 below)

€68.37

NOTE 1: As a result of the pension reform enacted by virtue of Act

XIX of 2006 and Legal Notice 336 of 2006, the increase in the

highest contribution rate payable with effect from January 2018, is

related to a guaranteed maximum pensionable income of €23,701

for persons born on or after 1st January 1962.

PART III

Class Two Contributions

(Self Occupied Persons)

Weekly Rate of Contributions

Category Type of Self Occupied Persons

payable by a self-occupied person

Persons whose annual net

earnings (excluding Maternity

Benefit, Children’s Allowance

and any ex-gratia Benefit

payable under article 88 of this

Act) during the calendar year

immediately preceding the

contribution year in which the

contribution is being paid

€29.41 or 15% of the annual net

SA

is less than €10,194

earnings if the person is a part-time

self-occupied woman, a full-time

student who has not reached the age

of 24 who is a part-time self-

occupied person, or a pensioner who

is a part-time self-occupied person

whose annual net earnings do not

exceed €10,194 (see NOTE 1

below)

or

€19.60 if the person is a full-time

farmer or breeder whose annual net

earnings do not exceed €10,194

Persons born on 31 December

1961 or before whose annual

The weekly equivalent of 15% of their

net earnings exceed €10,194

annual earnings calculated to the

but do not exceed €18,167

nearest cent

SB

or

Persons born on 1 January

The weekly equivalent of 10% if a full-

1962 or after whose annual

time farmer or breeder

net earnings exceed €10,194

but do not exceed €23,701

€52.40

Persons born on 31 December

or

1961 or before whose annual

€34.94 if a full-time farmer or

net earnings exceed €18,167

breeder

SC

Persons born on 1 January

€68.37

1962 or after whose annual

or

net earnings exceed €23,701

€45.58 if a full-time farmer or

(see NOTE 2 below)

breeder

NOTE1: If the insured person elects to pay a contribution that is less

than €29.41, such contribution may, if the person qualifies for a

contributory benefit or a contributory pension, result in the payment of

a reduced contributory benefit or contributory pension.

NOTE 2: As a result of the pension reform enacted by virtue of Act

XIX of 2006 and Legal Notice 336 of 2006, the increase in the

highest contribution rate payable with effect from January 2018, is

related to a guaranteed maximum pensionable income of €23,701 for

persons born on or after 1st January 1962.

PART IV

Maternity Leave Fund Contribution

(Employers)

Weekly Rate of

Contribution

Category

Type of Employed Persons

Payable by the

Employer

Persons under 18 years of age whose basic

weekly wage or the weekly equivalent of

A

€0.20c

their basic monthly salary does not exceed

€172.51

Persons over 18 years of age whose basic

weekly wage or the weekly equivalent of

B

€0.52c

their basic monthly salary does not exceed

€172.51

Persons born on 31 December 1961 or

before whose basic weekly wage or the

weekly equivalent of their basic monthly

0.3% calculated to the

salary exceeds €171.51 but does not exceed

nearest cent of their

€349.36

basic weekly wage or

C

the weekly equivalent

Persons born on 1 January 1962 or after

of their basic monthly

whose basic weekly wage or the weekly

salary

equivalent of their basic monthly salary

exceeds €172.51 but does not exceed

€455.78

Persons born on 31 December 1961 or

before whose basic weekly wage or the

€1.05c

weekly equivalent of their basic monthly

salary exceeds €349.36

D

Persons born on 1 January 1962 or after

whose basic weekly wage or the weekly

€1.37c

equivalent of their basic monthly salary

exceeds €455.78

0.3% calculated to the

Persons under eighteen years of age who are

nearest cent of the

following a full-time course of studies or

basic

weekly

instruction under the Student-Worker Scheme,

remuneration or the

or other similar schemes (including the

E

weekly equivalent of

Extended Skills Training Schemes, but

their basic monthly

excluding the Worker-Student Schemes)

remuneration up to a

involving distinct work and study periods for

maximum rate of

which they are receiving remuneration

contribution of €0.13c

0.3% calculated to the

Persons over eighteen years of age who are

nearest cent of the

following a full-time course of studies or

basic

weekly

instruction under the Student-Worker Scheme,

remuneration or the

or other similar schemes (including the

F

weekly equivalent of

Extended Skills Training Schemes, but

their basic monthly

excluding the Worker-Student Schemes)

remuneration up to a

involving distinct work and study periods for

maximum rate of

which they are receiving remuneration

contribution of €0.24c

CREDITS OF CONTRIBUTIONS

PART V

Study period

Persons born between 1/

Persons born on or after 1/

Level of studies *

1/1952 and 31/12/1961

1/1962

One month for every year

One month for every year of

Life long learning

of study

study

Two months for every

Three months for every year

Level 5

year of study

of study

Three months for every

Six months for every year of

Level 6

year of study

study

Three months for every

Six months for every year of

Level 7

year of study

study

Six months for every year

One year for every year of

Level 8

of study

study

*

According to Cap. 451

(Articles 26, 31, 44, 50, 54, 63, 64, 67)

Rates of Several Kinds of Pension

Full Rates of Retirement Pension per week, inclusive of any

increases under the provisions of article 90A of this Act, where the

yearly average of contributions paid or credited is 50 or more

Persons who are also in receipt of a

Persons who are also in receipt of a

Service Pension that is payable by or on

Service Pension that is NOT

payable by or on behalf of the

behalf of the Government of the

United Kingdom

Government of the United Kingdom

Married person

Married person

who is

who is maintaining

Any other person

Any other person

maintaining a

a spouse

spouse

€117.63

€97.38

€111.90

€94.78

Full Rates of Increased Retirement Pension, Invalidity Pension,

Increased Invalidity Pension, National Minimum Pension and

Increased National Minimum Pension per week, inclusive of any

increases under the provisions of article 90A of this Act, where the

yearly average of contributions paid or credited is 50 or more

Married person who is

Any other

Type of Pension

maintaining a spouse

person

€127.74

Increased Retirement Pension

€152.17

Invalidity Pension

€99.66

€86.51

Increased Invalidity Pension

€133.94

€110.64

National Minimum Pension*

€139.45

€116.75

Increased National Minimum Pension

€152.17

€127.74

*N.B.: The full rates of the National Minimum Pension are calculated at

four-fifths (to the nearest whole cent) of the National Minimum Wage in

the case of a married person who is maintaining a spouse and at two-

thirds (to the nearest whole cent of the National Minimum Wage) in the

case of any other person, as provided for in article 50 of this Act.

Guaranteed Minimum Level per week where the yearly

contribution average of paid or credited contributions is not less

than 50

Married person

Single person

€157.16*

€145.50*

*N.B.: The amounts include the weekly pension rate and the cost of

living bonus.

Reduced Rates of Retirement Pension, Increased Retirement

Pension, Invalidity Pension, Increased Invalidity Pension, National

Minimum Pension and Increased National Minimum Pension per

week, inclusive of any increases under the provisions of article

90A of this Act, where the yearly average of contributions paid or

credited is between 20 and 49

Yearly average of contributions

Rate of pension payable per week

paid or credited

(calculated to the nearest whole cent)

40 - <50

[{FAP - INC} x 0.89] + INC

30 - <40

[{FAP - INC} x 0.69] + INC

20 - <30

[{FAP - INC} x 0.49] + INC

For the purposes of the above table "FAP" shall mean the full rate of the

applicable weekly rate of pension in accordance with Tables A or B, as

the case may be, of this Schedule and "INC" shall mean all increases

granted in terms of article 90A of this Act taking effect from 1st January,

1994 and subsequent years.

Guaranteed Minimum Level per week including cost of living

bonuses and any other increase as provided in article 90A of this

Act, where the yearly contribution average of paid or credited

contributions is between 20 and 49

Yearly average of contributions paid or

Guaranteed Minimim Level per week

credited

(calculated to the nearest cent)

40 - <50

LMG x 0.94

LMG x 0.85

30 - <40

20 - <30

LMG x 0.76

For the purposes of the above table "LMG" shall mean the full rate of

the Guaranteed Minimum Level including cost of living bonuses per

week according to Table C of this Schedule.

F.

Rates of National Minimum Pension Additional Allowance per

week

Yearly average of

Married person who is

Any other

contributions paid or credited

maintaining a spouse

person

50 (full rate)

€4.78

€7.43

40 - <50

€4.26

€8.57

30 - <40

€3.31

€10.72

20 - <30

€5.64

€12.81

G.

Reduced Rates of Widows’ Pension per week, inclusive of any

increases under the provisions of article 90A of this Act, where the

yearly average of contributions paid or credited is between 20 and

49

Yearly average of

Rate of pension payable per week

contributions paid or

(calculated to the nearest whole cent)

credited

40 - <50

[{FWP - (INC + €17.77)} x 0.89] + INC + €17.77

30 - <40

[{FWP - (INC + €17.77)} x 0.69] + INC + €17.77

20 - <30

[{FWP - (INC + €17.77)} x 0.49] + INC +€17.77

For the purposes of the above table "FWP" shall mean the full rate of

Widow’s Pension in accordance with Table C of this Schedule and

"INC" shall mean all increases granted in terms of article 90A of this

Act taking effect from 1st January 1994 and subsequent years; whilst the

amount of €17.77 represents the weekly rate of Widow’s Supplementary

Pension which up to the year 1990 was payable to widows who were in

receipt of a Widow’s Pension irrespective of the yearly average of

contributions paid or credited, which weekly amount was, with effect

from the year 1991, incorporated with the rates payable by way of a

Widow’s Pension.

H.

Rate of Parent’s Pension per week, inclusive of any increases

under the provisions of article 90A of this Act

Married person who is maintaining a

Any other person

spouse

€139.45

€116.75

I.

Rate of Widows' and Survivors’ Pensions Additional Allowance

per week

Where Widow/Widower is entitled

Where Widow/Widower is entitled to an

to an allowance under article 31(a)

Allowance under article 31(b)

€4.54

€9.32

J.

Highest Rate per week of a Two-Thirds pension

Persons who qualified to

the highest two-thirds

Any other person

pension prior to 2006

€234.65

€234.26

K.

The Cost of Living Bonus

In the case of a married

person maintaining a

In the case of any

spouse and who was in

Pensioner category

receipt of a National

other person

Minimum Pension on or

before 31 December 2017

For pensioners whose pension

initial award date is prior to 3 rd

€6.76 per week

€10.86 per week

January 2009

For pensioners whose pension

initial award date falls between

€6.06 per week

€9.69 per week

3 rd January 2009 and 31 st

December 2009

For pensioners whose pension

initial award date falls between

€5.24 per week

€8.33 per week

3 rd January 2010 and 31 st

December 2010

For pensioners whose pension

initial award date falls between

€4.08 per week

€6.39 per week

1 st January 2011 and 31 st

December 2011

For pensioners whose pension

initial award date falls between

€3.85 per week

€6.00 per week

1 st January 2012 and 31 st

December 2012

For pensioners whose pension

initial award date falls between

€2.92 per week

€4.45 per week

1 st January 2013 and 31 st

December 2013

For pensioners whose pension

initial award date falls between

€2.10 per week

€3.09 per week

1 st January 2014 and 31 st

December 2014

For pensioners whose pension

initial award date falls between

€1.40 per week

€1.93 per week

1 st January 2015 and 31 st

December 2015

For pensioners whose pension

initial award date falls between

€1.28 per week

€1.74 per week

1st January 2016 and 31st

December 2016

For pensioners whose pension

initial award date falls on or

€0.93 per week

€1.16 per week

after 1st January 2017

For pensioners whose pension

initial award date falls on or

€0.58 per week

€0.58 per week

after 1st January 2018

(Articles 30, 70, 72, 73, 76, 76A, 77)

Rates of Several Kinds of Allowances, Maternity

Benefit and Marriage Grant

PART I

Rate per week of Allowance paid to residents of a therapeutic

community in terms of article 30 (9)

€40.00

PART II

(Repealed by Act II.2004.34)

PART III

Lump sum paid by way of Marriage Grant in terms of article 70

€280.59

PART IV

Rate per week of Maternity Benefit paid in terms of article 72 (1)

For self-occupied women

Others

€172.51

€92.02

Rate per week of Maternity Leave Benefit

paid in terms of article 72 (4)

€172.51

PART V

Supplementary Allowance

(Table A)

Maximum annual

reckonable income

that can be taken for

Maximum

entitlement purposes.

Maximum

amount of

(So however any

STATUS

allowance

annual

reckonable income

payable

allowance

below €6,592 shall be

payable

deemed to be

equivalent to

€6,592)

Married person who

Equivalent to

is maintaining a

1% of the

spouse and is not

difference

entitled

to

an

obtaining

allowance

under

€11,272 - €13,200

€139.56

between

article 76 or single

€25,228 and

parent who is not

actual

entitled

to

an

reckonable

under

allowance

income

article 76

Married person who

Equivalent to

is maintaining a

3.5% of the

spouse and is not

difference

entitled

to

an

obtaining

allowance

under

€11,272

€652.26

between

article 76 or single

€25,228 and

parent who is not

actual

entitled

to

an

reckonable

under

allowance

income

article 76

Single pensioner iro a

Equivalent to

National Minimum

1.70% of the

Pension or equivalent

difference

rate

obtaining

€9,103

€237.61

between

€20,568 and

actual

reckonable

income

Equivalent to

Single

person

forming a household

2.751% of the

difference

on his/her own OR a

Single parent with

obtaining

dependant children

between

with earnings from a

€9,103

€364.00

€20,568 and

gainful

occupation

actual

not exceeding the

reckonable

income up to a

National Minimum

Wage

maximum rate

of €7.00 pw

Single person not

forming a household

on his/her own with

earnings from a

€9,103

€126.36

gainful

occupation

not exceeding the

National Minimum

Wage

No entitlement to an allowance under this Part is acquired where the

annual reckonable income exceeds the maximum amounts indicated

above as the case may be.

(Table B)

Maximum annual

reckonable income

that can be taken

for entitlement

Maximum

Maximum

amount of

purposes.

STATUS

(So however any

allowance

annual

reckonable income

payable

allowance

below €6,592 shall

payable

be deemed to be

equivalent to

€6,592)

Married person

who has reached

the age of 65 who

is maintaining a

Equivalent to 1%

spouse and who

of the difference

is at risk of

obtaining

poverty * and is

€11,272 - €13,200

€239.56

between €25,228

not entitled to an

and

actual

allowance under

reckonable

article 76 OR a

income + €100

single parent who

is not entitled to

an

allowance

under article 76

Married person

who has reached

the age of 65 who

is maintaining a

Equivalent

to

spouse and who

3.5% of the

is at risk of

difference

poverty * and is

obtaining

€11,272

€752.26

not entitled to an

between €25,228

allowance under

and

actual

reckonable

article 76 OR a

single parent who

income + €100

is not entitled to

an

allowance

under article 76

Equivalent

to

Single pensioner

over the age of

1.70% of the

65 forming a

difference

household on

obtaining

€9,103

€337.61

his/her own who

between €20,568

is at risk of

and

actual

poverty *

reckonable

income + €100

* The at risk of poverty as established by the latest National Statistics

Office data available stands at €12,215 for a two person household and

€8,143 for a single person household.

PART VI

Children's Allowance

A.Where the maximum annual reckonable income for entitlement

purposes is €24,924 or less. (So however any annual reckonable income

below €5,659 shall be considered to be equivalent to €5,659)

A.

Percentage rate payable, by way of an

allowance, on difference obtaining between

reckonable annual income and €24,924

Children in household under 16 years

6% for each such child

of age

Over 16 years but under 21 years and

still undergoing full time education or

training in an educational institution

recognised by the government in

terms of the Education Act (Cap.

2% for each such child

327) and who is not receiving any

form of remuneration or allowance or

is registered unemployed under the

Part I Register and has never been

gainfully occupied.

Over 16 years but under 21 years and is

registered as unemployed under Part I

of the Register kept in accordance with

the provisions of the Employment and

Training Services Act (Cap. 343) and

2% for each such child

who has never been gainfully

occupied, and who is not in receipt of

any benefit, pension or assistance

payable under this Act.

1. An allowance payable to a household under Table A above

shall, irrespective of the annual reckonable income of the

household, in no case be less than the Fixed Children’s

Allowance specified in Table B of this Part.

2. An allowance payable to a household under Table A above,

whose annual earnings from employment does not exceed

the National Minimum Wage, is entitled to the maximum

rate of Children’s Allowance as specified in Table A.

B. Where the maximum annual reckonable income is more than €24,924

Fixed Children’s Allowance

Children in household under 16 years of age

€8.65 per week for each such child

PART VII

Rate per week per child of Disabled Child Allowance in terms of

Article 77

€20.00

PART VIII

Rate per week per child of Care Allowance paid in terms of article

76A

€100.00

An allowance payable under this Part shall continue to be payable when

the child is over 16 years but under 21 years.".

€2.25