Increase in the Rates of Benefits

L.N. 6 of 2018

SOCIAL SECURITY ACT

(CAP. 318)

Increase in the Rates of Benefits

(Amendment of Schedules) Order, 2018

IN exercise of the powers conferred by article 84 of the Social

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

Benefits (Amendment of Schedules) Order, 2018.

(2) This order shall have the following commencement dates

(a)

in the case of the Tenth Schedule, with effect from

the 7 th January, 2017;

(b)

in the case of the Third, Sixth, Seventh, Eight,

Ninth, Twelfth and Fourteenth Schedules except Part V thereof,

with effect from the 7 th January, 2017;

(c)

in the case of Seventh Schedule, with effect from

2 nd January, 2017;

(d)

and Part V of the Fourteenth Schedule, with effect

from 2 nd January, 2017.

(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

€103.21

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

€140.06

under article 66 of this Act.

2. A married couple where only one

of the spouses qualifies for a

€93.68

pension under article 66 of this

Act.

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

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

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

Any Other

Type of Benefit

maintaining a Spouse who

Person

is not employed on a full-

time basis

€20.30

€13.14

Sickness Benefit

Injury Benefit

€30.46

€22.92

Unemployment Benefit

€12.31

€8.05

Special Unemployment Benefit

€20.68

€13.64

PART II

Amounts of Injury Grant

Degree of Disablement

Amount of Grant

%

€

244.41

488.76

733.15

977.50

1221.76

1466.13

1710.50

1954.88

2199.24

2443.59

2687.94

2932.31

3176.67

3421.04

3665.33

3909.65

4154.04

4398.36

4642.73

PART III

Highest Rate of Injury Pension

Weekly Rate

€70.47

PART IV

Orphan's Allowance

Weekly Rate

€59.77

PART V

Orphan's Supplementary Allowance

Weekly Rate

€102.11

(Article 20)

Scale rates 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

€107.29

Residential Service in terms of

article 93 of this Act.

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

€120.00

Severe Disability Assistance

€102.13

Disability Assistance

€76.60

Assistance for the Visually Impaired

€102.13

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

€90.00

Highest Rate of Increased Carer’s

Allowance per week

€140.00

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 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

€151.13

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 rates of means governing Free Medical Aid where the head of

household is neither in insurable employment nor self-occupied

Number of Persons in Household

Scale Rate

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

€28.42

(i)

basic

amount

of

tuberculosis assistance payable in respect

of a household, one member of which is

affected by tuberculosis

€28.42

(ii) allowance payable in

respect of each additional member of the

household affected by, or particularly

vulnerable to, tuberculosis

€18.18

(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

€25.63

(2)

in respect of any other member

of the same household

€20.49

2. Milk Grant

€21.44

3. Leprosy Assistance

(i)

in respect of the head of

household who is a leper

€35.76

(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

€21.44

(b)

if 16 years of age or over

€35.76

(iii)

in respect of any other member

of the household who is not gainfully occupied

€21.44

(Articles 7 and 10)

RATES OF CONTRIBUTIONS

PART I

Class One Contributions

Weekly Rate of

Weekly Rate of

Contribution

Contribution

Type of Employed

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

€169.76

Persons over 18 years

€16.98, or if the

of age whose basic

insured

person

weekly wage or the

elects,

10%

weekly equivalent of

calculated to the

their basic monthly

nearest cent of such

salary does not exceed

person’s

basic

B

€16.98

€169.76

weekly wage or the

weekly equivalent

of such person’s

basic

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

salary

exceeds

10% calculated to

10% calculated to

€169.76 but does not

the nearest cent of

the nearest cent of

exceed €346.61

their basic weekly

their basic weekly

C

wage or the weekly

wage or the weekly

Persons born on 1

equivalent of their

equivalent of their

January 1962 or after

basic

monthly

basic

monthly

whose basic weekly

salary

salary

wage or the weekly

equivalent of their

basic monthly salary

exceeds €169.76 but

does

not

exceed

€438.53

(see note 2 below)

Persons born on 31

December 1961 or

before whose basic

weekly wage or the

€34.66

€34.66

weekly equivalent of

their basic monthly

salary

exceeds

€346.61

D

Persons born on 1

January 1962 or after

whose basic weekly

wage or the weekly

€43.85

€43.85

equivalent of their

basic monthly salary

exceeds €438.53

(see note 2 below)

Persons under eighteen

years of age who are

following a full-time

course of studies or

instruction under the

10% calculated to

10% calculated to

the nearest cent of

Student-Worker

the nearest cent of

Scheme,

or

other

the basic weekly

the basic weekly

similar

schemes

remuneration or the

remuneration or the

E

(including the Extended

weekly equivalent of

weekly equivalent of

their basic monthly

their basic monthly

Skills

Training

remuneration up to a

remuneration up to a

Schemes, but excluding

the

Worker-Student

maximum rate of

maximum rate of

Schemes)

involving

contribution of €4.38

contribution of €4.38

distinct work and study

periods for which they

are

receiving

remuneration

Persons over eighteen

years of age who are

following a full-time

course of studies or

10% calculated to

10% calculated to

instruction under the

Student-Worker

the nearest cent of

the nearest cent of

Scheme,

or

other

the basic weekly

the basic weekly

similar

schemes

remuneration or the

remuneration or the

F

weekly equivalent of

(including the Extended

weekly equivalent of

Skills

Training

their basic monthly

their basic monthly

Schemes, but excluding

remuneration up to a

remuneration up to a

maximum rate of

the

Worker-Student

maximum rate of

contribution of €7.94

contribution of €7.94

Schemes)

involving

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 2017, is related to a guaranteed maximum pensionable income of €22,803.56 for

persons born on or after 1st January 1962.

PART II

Class Two Contributions

(Self-Employed Persons)

Weekly Rate of Contributions

Category

Type of Self Employed Persons

payable 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 €8,591 (this category is

SP

€24.78

applicable ONLY to single persons

who are not self-occupied)

SA

is less than €10,051

€28.99

Persons born on 31 December

1961 or before whose annual net

income exceeds €10,051 but does

The weekly equivalent of 15%

not exceed €18,024

SB

of

their

annual

income

Persons born on 1 January 1962

calculated to the nearest cent.

or after whose annual net income

exceeds €10,051 but does not

exceed €22,803.56

Persons born on 31 December

1961 or before whose annual net

€51.99

income exceeds €18,024

SC

Persons born on 1 January 1962

or after whose annual net income

€65.78

exceeds €22,803.56

(see NOTE 1 below)

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 2017, is related to a guaranteed maximum pensionable income of €22,803.56 for

persons born on or after 1st January 1962.

PART III

Class Two Contributions

(Self Occupied Persons)

Weekly Rate of

Category

Type of Self Occupied Persons

Contributions 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

Is less than €10,051

€28.99 or 15% of the

annual net earnings if the

person is a part-time self-

occupied woman or a full-

time student who has not

reached the age of 24 who

is a part-time self-occupied

person whose annual net

SA

earnings do not exceed

€10,051 (see NOTE 1

below)

or

€19.33 if the person is a

full-time farmer or breeder

whose annual net earnings

do not exceed €10,051

Persons born on 31 December 1961 or

The weekly equivalent of

before whose annual net earnings

15% of their annual earnings

exceeds €10,051 but does not exceed

calculated to the nearest cent

€18,024

SB

or

Persons born on 1 January 1962 or

The weekly equivalent of

after whose annual net earnings

10% if a full-time farmer or

exceeds €10,051 but does not exceed

breeder

€22,803.56

€51.99

Persons born on 31 December 1961 or

or

before whose annual net earnings

€34.66 if a full-time farmer

exceeds €18,024

or breeder

SC

Persons born on 1 January 1962 or

€65.78

after whose annual net earnings

or

exceeds €22,803.56 (see NOTE 2

€43.85 if a full-time farmer

below)

or breeder

NOTE1: If the insured person elects to pay a contribution that is less than €28.99, 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 2017, is related to a guaranteed maximum pensionable income of €22,803.56 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

A

€0.20c

equivalent of their basic monthly salary

does not exceed €169.76

Persons over 18 years of age whose basic

weekly wage or the weekly equivalent of

B

€0.51c

their basic monthly salary does not

exceed €169.76

Persons born on 31 December 1961 or

before whose basic weekly wage or the

0.3% calculated to

weekly equivalent of their basic monthly

the nearest cent of

salary exceeds €169.76 but does not

their basic weekly

exceed €346.61

C

wage or the weekly

Persons born on 1 January 1962 or after

equivalent of their

whose basic weekly wage or the weekly

basic

monthly

equivalent of their basic monthly salary

salary

exceeds €169.76 but does not exceed

€438.53

Persons born on 31 December 1961 or

before whose basic weekly wage or the

€1.04c

weekly equivalent of their basic monthly

salary exceeds €346.61

D

Persons born on 1 January 1962 or after

whose basic weekly wage or the weekly

€1.32c

equivalent of their basic monthly salary

exceeds €438.53

Persons under eighteen years of age who

0.3% calculated to

are following a full-time course of studies

the nearest cent of

or instruction under the Student-Worker

the basic weekly

Scheme, or other similar schemes

remuneration or the

weekly equivalent

(including the Extended Skills Training

E

Schemes, but excluding the Worker-

of

their

basic

Student Schemes) involving distinct work

monthly

remuneration up to

and study periods for which they are

receiving remuneration

a maximum rate of

contribution

of

€0.13c

Persons over eighteen years of age who are

0.3% calculated to

following a full-time course of studies or

the nearest cent of

the basic weekly

instruction under the Student-Worker

Scheme, or other similar schemes

remuneration or the

(including the Extended Skills Training

weekly equivalent

F

Schemes, but excluding the Worker-

of

their

basic

Student Schemes) involving distinct work

monthly

and study periods for which they are

remuneration up to

receiving remuneration

a maximum rate of

contribution

of

€0.24c

CREDITS OF CONTRIBUTIONS

PART V

Study period

Persons born between 1/

Persons born on or

Level of studies *

1/1952 and 31/12/1961

after 1/1/1962

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 of

Level 5

year of study

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

*in accordance with the Mutual Recognition of Qualifications Act (Cap. 451)

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

Rates of Several Kinds of Pension

A. 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

Service Pension that is NOT payable

by or on behalf of the Government of

on behalf of the Government of the

United Kingdom

the United Kingdom

Married person

Married person

who is

who is

Any other person

Any other person

maintaining a

maintaining a

spouse

spouse

€114.46

€94.21

€108.73

€91.61

B. 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

Type of Pension

Married person

Any other

person

who is

maintaining a

spouse

€124.57

Increased Retirement Pension

€149.00

Invalidity Pension

€96.49

€83.34

Increased Invalidity Pension

€130.77

€107.47

National Minimum Pension*

€136.05

€113.58

Increased National Minimum Pension

€149.00

€124.57

*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.

C. Guaranteed Minimum Level per week where the yearly

contribution average of paid or credited contributions is not less than

50

Married person

Single person

€153.41*

€141.75*

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

D. 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.

E. 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

Guaranteed Minimim Level per week

paid or credited

(calculated to the nearest cent)

LMG x 0.94

40 - <50

30 - <40

LMG x 0.85

20 - <30

LMG x 0.76

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

€4.78

€7.43

50 (full rate)

40 - <50

€4.26

€8.57

30 - <40

€3.31

€10.72

€12.81

20 - <30

€5.64

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 spouse

Any other person

€136.05

€113.58

I. Rate of Widows' and Survivors’ Pensions Additional

Allowance per week

Where Widow/Widower is entitled to Where Widow/Widower is entitled to an

an allowance under article 31(a)

Allowance under article 31(b)

€9.32

€4.54

J.

Highest Rate per week of a Two-Thirds pension

Persons who qualified to the

highest Two-Thirds Pension

Any other person

prior to 2006

€231.49

€231.09

K.

The Cost of Living Bonus

In the case of a married person

maintaining a spouse and who is in

In the case of any

Pensioner category

receipt of a National Minimum

other person

Pension at the married rate

For pensioners whose

pension initial award

€6.18 per week

€10.28 per week

date is prior to 3 rd

January 2009

For pensioners whose

pension initial award

date falls between 3 rd

€5.48 per week

€9.11 per week

st

January 2009 and 1

January 2010

For pensioners whose

pension initial award

date falls between 2 nd

€4.66 per week

€7.75 per week

st

January 2010 and 31

January 2010

For pensioners whose

pension initial award

date falls between 1 st

€3.50 per week

€5.81 per week

th

January 2011 and 6

January 2012

For pensioners whose

pension initial award

date falls between 7 th

€3.27 per week

€5.42 per week

January 2012 and 4 th

January 2013

For pensioners whose

pension initial award

date falls between 5 th

€2.34 per week

€3.87 per week

January 2013 and 3 rd

January 2014

For pensioners whose

pension initial award

date falls between 4 th

€1.52 per week

€2.51 per week

January 2014 and 2 nd

January 2015

For pensioners whose

pension initial award

date falls between 3 rd

€0.82 per week

€1.35 per week

st

January 2015 and 1

January 2016

For pensioners whose

pension initial award

date falls between 2 tnd

€0.70 per week

€1.16 per week

st

January 2016 and 6

January 2017

For pensioners whose

pension initial award

€0.35 per week

€0.58 per week

date falls on or after

7 th January 2017

(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)

€30.00

PART II

(Repealed by Act II.2004.34)

PART III

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

€277.70

PART IV

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

For self-occupied women

Others

€169.76

€90.27

Rate per week of Maternity Leave Benefit

paid in terms of article 72 (4)

€169.76

PART V

Supplementary Allowance

(Table A)

Maximum annual

reckonable income that

can be taken for

Maximum Maximum amount

entitlement purposes.

STATUS

allowance

of annual

(So however any

payable allowance payable

reckonable income below

€6,501 shall be deemed to

be equivalent to €6,501)

Married person

Equivalent to 1%

of the difference

who

is

maintaining a

obtaining

spouse and is

between €25,137

and

actual

not entitled to

reckonable

an

allowance

€11,181 - €13,000

€139.56

under article 76

income

or single parent

who

is

not

entitled to an

allowance under

article 76

Married person

Equivalent

to

3.5%

of

the

who

is

difference

maintaining a

spouse and is

obtaining

not entitled to

between €25,137

and

actual

an

allowance

€11,180

€652.26

under article 76

reckonable

or single parent

income

who

is

not

entitled to an

allowance under

article 76

Single

Equivalent

to

pensioner

in

1.70% of the

difference

receipt of a

National

obtaining

€9,012

€237.61

Minimum

between €20,477

Pension

or

and

actual

equivalent rate

reckonable

income

Single person

Equivalent to

forming

a

2.751% of the

household on

difference

his/her own OR

obtaining

a single parent

between €20,477

with dependant

and actual

children

with

€9,012

€364.00

reckonable

income up to a

earnings from a

gainful

maximum rate of

occupation not

€7.00 per week

exceeding the

National

Minimum Wage

Single person

not forming a

household on

his/her

own

with earnings

€9,012

€126.36

from a 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

Maximum

entitlement purposes.

Maximumall

amount of

owance

annual

STATUS

(So however any

reckonable income below

payable

allowance

€6,501 shall be deemed to

payable

be equivalent to

€6,501)

Married person

who has reached

the age of 65

who is

Equivalent to

maintaining a

1% of the

spouse and who

difference

is at risk of

obtaining

poverty * and is

€11,181 - €13,000

€239.56

between

not entitled to

€25,137 and

an allowance

actual

under article 76

reckonable

OR a single

income + €100

parent who is

not entitled to

an allowance

under article 76

Married person

who has reached

the age of 65

who is

Equivalent to

maintaining a

3.5% of the

spouse and who

difference

is at risk of

obtaining

poverty * and is

€11,180

€752.26

between

not entitled to

€25,137

and

an allowance

actual

under article 76

reckonable

OR a single

income + €100

parent who is

not entitled to

an allowance

under article 76

Single

Equivalent to

pensioner over

1.70% of the

difference

the age of 65

forming a

obtaining

household on

€9,012

€337.61

between

his/her own

€20,477

and

who is at risk of

actual

poverty *

reckonable

income + €100

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

Office data available stands at €12,144 for a two person household

and €8,096 for a single person household.

PART VI

Children's Allowance

A. Where the maximum annual reckonable income for entitlement purposes is

€24,833 or less. (So however any annual reckonable income below €5,568 shall be

considered to be equivalent to €5,568)

A.

Percentage rate payable, by way of an

allowance, on difference obtaining

between reckonable annual income and

€24,833

Children in household under 16 years of

6% for each such child

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. 327) and who

2% for each such child

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.

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.

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 €24,833

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

€70.00

An allowance payable under this Part shall continue to be

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

€2.16