Increase in the Rates of Benefits Order, 2020
Table of Provisions (14)
Statutory Text (14 Articles)
L.N. 251 of 2020
SOCIAL SECURITY ACT
(CAP. 318)
Increase in the Rates of Benefits Order, 2020
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 for Finance has made the following order:-
(1) The title of this order is the Increase in the Rates of
Benefits Order, 2020.
(2) This order shall have the following commencement dates
(a) in the case of the Tenth Schedule, with effect from the
6 th January, 2020;
(b) in the case of the Third, Sixth, Seventh, Eighth,
Ninth, Twelfth and Fourteenth Schedules except Part V thereof,
with effect from the 4 th January, 2020;
(c) in the case of Seventh Schedule, with effect from 2 nd
January, 2020; and
(d) and Part V of the Fourteenth Schedule, with effect
from 2 nd January, 2020.
(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
Sickness Benefit
€21.21
€13.73
Injury Benefit
€31.82
€23.94
Unemployment Benefit
€12.86
€8.41
Special Unemployment
€21.60
€14.25
Benefit
Part II
Amounts of Injury Grant
Degree of Disablement
Amount of Grant
%
€
€256.70
€513.34
€770.010
€1,026.63
€1,283.17
€1,539.82
€1,796.47
€2,053.13
€2,309.78
€2,566.40
€2,823.02
€3,079.67
€3,336.31
€3,592.96
€3,849.53
€4,106.13
€4,362.80
€4,619.39
€4,876.05
Part III
Highest Rate of Injury Pension
Weekly Rate
€74.06
Part IV
Orphan’s Allowance
Weekly Rate
€64.10
Part V
Orphan’s Supplementary Allowance
Weekly Rate
€109.18
For the Third, Sixth, Seventh, Eighth, Ninth, Tenth, Twelfth
and Fourteenth Schedules to the Act, there shall be substituted the
following Third, Sixth, Seventh, Eighth, Ninth, Tenth, Twelfth and
Fourteenth Schedules respectively
(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
€108.26
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 he provisions of article 90A of this Act
Highest Rate of Age
Category of Pensioner
Pension per week
1. A married couple where both spouses
€152.79
qualify for a pension under article 66 of this
Act.
2. A married couple where only one of the
spouses qualifies for a pension under article
€106.41
66 of this Act.
Widowed, single persons or a married
person whose spouse is in receipt of a State
Financed Residential Service in terms of
€120.02
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
€161.40
Severe Disability Assistance
€107.18
Disability Assistance
€81.65
Assistance for the Visually Impaired
€107.18
Part IV
Highest Rate of Carers’ Allowance and Increased Carers’
Allowance per week inclusive of any increase under the provisions
of article 90B
Highest Rate of Carers’ Allowance
€95.05
Highest Rate of Increased Carers’ Allowance
€147.57
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 20)
Scale rates of means governing Sickness Assistance
Number of persons in Household
Scale Rate
One person only
€22.00
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
€29.94
(ii)
allowance payable in respect of each additional
member of the household affected by, or
particularly vulnerable to, tuberculosis
€19.70
(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
€161.75
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.
(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
€27.15
(ii)
in respect of any other member of the same
household
€27.15
2. Milk Grant
€22.96
3. Leprosy Assistance
(i)
in respect of the head of household who is a leper
€37.28
(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
€22.96
(b) if 16 years of age or over
€37.28
(iii)
in respect of any other member of the household
who is not gainfully occupied
€22.96
5% for each such child
16 years 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. 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
2% for each such child
Training Services Act (Cap. 343) and
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 €25,045
Fixed Children’s Allowance
Children in household under 16 years
€8.65 per week for each such child
of age
B B 1590
PART VII
Rate per week per child of Disabled Child Allowance in
terms of article 77
€25.00
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.''.
€2.07
(Articles 7 and 10)
RATES OF CONTRIBUTIONS
Part I
Class One Contributions
(Employed Persons)
Weekly Rate of
Weekly Rate of
Contribution
Category
Type of Employed Persons
Contribution Payable
Payable by the
by Employed Person
Employer
Persons under 18 years of age
whose basic weekly wage or the
A
weekly equivalent of their basic
€6.62
€6.62
monthly salary does not exceed
€179.33
€17.93, or if the
insured person elects,
10% calculated to the
Persons over 18 years of age
nearest cent of such
whose basic weekly wage or the
person’s basic weekly
B
weekly equivalent of their basic
€17.93
wage or the weekly
monthly salary does not exceed
equivalent of such
€179.33
person’s basic monthly
salary (see note 1
below)
Persons born on 31 December
1961 or before whose basic
weekly wage or the weekly
10% calculated
equivalent of their basic monthly
to the nearest
10% calculated to the
salary exceeds €179.33 but does
cent of their
nearest cent of their
not exceed €365.72
basic
weekly
basic weekly wage or
C
wage or the
Persons born on 1 January 1962
the weekly equivalent
weekly
or after whose basic weekly
of their basic monthly
equivalent
of
wage or the weekly equivalent of
salary
their
basic
their basic monthly salary
monthly salary
exceeds €175.84 but does not
exceed €465.27 (see note 2
below)
Persons born on 31 December
1961 or before whose basic
weekly wage or the weekly
€36.57
€36.57
equivalent of their basic monthly
salary exceeds €365.72
D
Persons born on 1 January 1962
or after whose basic weekly
wage or the weekly equivalent of
€48.05
€48.05
their basic monthly salary
exceeds €480.50 (see note 2
below)
10% calculated to
Persons under eighteen years of
the nearest cent of
age who are following a full-time
10% calculated to the
the basic weekly
course of studies or instruction
nearest cent of the basic
remuneration or
under
the
Student-Worker
weekly remuneration or
the weekly
Scheme, or other similar schemes
the weekly equivalent of
equivalent of their
E
(including the Extended Skills
their basic monthly
basic monthly
Training Schemes, but excluding
remuneration up to a
remuneration up
the Worker-Student Schemes)
maximum rate of
to a maximum
involving distinct work and study
contribution of €4.38
rate of
periods for which they are
contribution of
receiving remuneration
€4.38
10% calculated to
Persons over eighteen years of age
the nearest cent of
who are following a full-time
10% calculated to the
the basic weekly
course of studies or instruction
nearest cent of the basic
remuneration or
under the Student-Worker Scheme,
weekly remuneration or
the weekly
or other similar schemes (including
the weekly equivalent of
equivalent of their
F
the Extended Skills Training
their basic monthly
basic monthly
Schemes, but excluding the
remuneration up to a
remuneration up
Worker-Student Schemes)
maximum rate of
to a maximum
involving distinct work and study
contribution of €7.94
rate of
periods for which they are receiving
contribution of
remuneration
€7.94
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 2020, is
related to a guaranteed maximum pensionable income of €24,986
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
€9,205 (this category is applicable
SP
ONLY to single persons who are not
€26.55
self-occupied)
SA
Is less than €10,666
€30.77
Persons born on 31 December 1961 or
before whose annual net income
exceeds €10,666 but does not exceed
The weekly equivalent of 15% of
€19,017
their annual income calculated to
SB
the nearest cent.
Persons born on 1 January 1962 or
after whose annual net income exceeds
€10,666 but does not exceed €24,986.
Persons born on 31 December 1961 or
before whose annual net income
€54.85
exceeds €19,017
SC
Persons born on 1 January 1962 or
after whose annual net income exceeds
€72.08
€24,986 (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 2020, is
related to a guaranteed maximum pensionable income of €24,986
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
€30.77 or 15% of the annual
SA
Is less than €10,666
net 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 €10,666 (see NOTE 1
below)
or
€20.51 if the person is a full-
time farmer or breeder whose
annual net earnings do not
exceed €10,666
Persons born on 31 December 1961 or before
The weekly equivalent of 15%
whose annual net earnings exceeds €10,666 but
of their annual earnings
does not exceed €19,017
calculated to the nearest cent
SB
or
Persons born on 1 January 1962 or after whose
The weekly equivalent of 10%
annual net earnings exceeds €10,666 but does
if a full-time farmer or breeder
not exceed €24,986
€54. 85
Persons born on 31 December 1961 or before
or
whose annual net earnings exceeds €19, 017
€35.70 if a full-time farmer or
breeder
SC
€72.08
Persons born on 1 January 1962 or after whose
or
annual net earnings exceeds €24,986 (see
€48.05 if a full-time farmer or
NOTE 2 below)
breeder
NOTE1: If the insured person elects to pay a contribution that is less than
€30.77, 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 2020, is
related to a guaranteed maximum pensionable income of €24,986
for persons born on or after 1st January 1962.
Part IV
Maternity Leave Fund Contribution
(Employers)
Weekly Rate of
Category
Type of Employed Persons
Contribution Payable by
the Employer
Persons under 18 years of age whose basic
weekly wage or the weekly equivalent of
A
€0.20
their basic monthly salary does not exceed
€179.33
Persons over 18 years of age whose basic
weekly wage or the weekly equivalent of
B
€0.54
their basic monthly salary does not exceed
€179.33
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 €175.84 but does not exceed
nearest cent of their basic
€365.72
C
weekly wage or the weekly
Persons born on 1 January 1962 or after
equivalent of their basic
whose basic weekly wage or the weekly
monthly salary
equivalent of their basic monthly salary
exceeds €179.33 but does not exceed
€480.50
Persons born on 31 December 1961 or
before whose basic weekly wage or the
€1.08
weekly equivalent of their basic monthly
salary exceeds €365.72
D
Persons born on 1 January 1962 or after
whose basic weekly wage or the weekly
€1.44
equivalent of their basic monthly salary
exceeds €480.50
Persons under eighteen years of age who are
0.3% calculated to the
following a full-time course of studies or
nearest cent of the basic
instruction under the Student-Worker Scheme,
weekly remuneration or the
or other similar schemes (including the
E
weekly equivalent of their
Extended Skills Training Schemes, but
basic monthly remuneration
excluding the Worker-Student Schemes)
up to a maximum rate of
involving distinct work and study periods for
contribution of €0.13
which they are receiving remuneration
Persons over eighteen years of age who are
0.3% calculated to the
following a full-time course of studies or
nearest cent of the basic
instruction under the Student-Worker Scheme,
weekly remuneration or the
or other similar schemes (including the
F
weekly equivalent of their
Extended Skills Training Schemes, but
basic monthly remuneration
excluding the Worker-Student Schemes)
up to a maximum rate of
involving distinct work and study periods for
contribution of €0.24
which they are receiving remuneration
CREDITS OF CONTRIBUTIONS
PART V
Study period
Persons born between 1/1/
Persons born on or after
Level of studies*
1952 and 31/12/1961
1/1/1962
One month for every year
One month for every year
Life long learning
of study
of study
Two months for every year
Three months for every
Level 5
of study
year of study
Three months for every
Six months for every year
Level 6
year of study
of study
Three months for every
Six months for every year
Level 7
year of study
of study
Six months for every year
One year for every year of
Level 8
of study
study
*According to Chapter 451 of the Laws of Malta
(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
Service Pension that is NOT payable
on behalf of the Government of the
by or on behalf of the Government of
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
€127.19
€106.94
€121.46
€104.34
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
Type of Pension
Any other person
maintaining a spouse
Increased Retirement Pension
€161.73
€137.30
Invalidity Pension
€109.22
€96.07
Increased Invalidity Pension
€143.50
€120.20
National Minimum Pension*
€149.78
€122.14
Increased National Minimum
€161.73
€137.30
Pension
*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
€161.00*
€157.00*
*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.
Increased National Minimum Invalidity Pensions rates
under the provisions of article 26 due where the highest rate of
impairment according to the Impairment Tables as provided in the
Act is awarded by the Medical Panel as constituted under the
provisions of article 106, and in accordance with the annual average
of paid or credited contributions
Annual average paid or credited
Increased National Minimum
contributions
Invalidity Pension weekly rates
> 50
€161.40
40 - 49
€151.72
30 - 39
€137.19
20 - 29
€122.66
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)
40 - 50
LMG x 0.94
30 - 40
LMG x 0.85
20 - 30
LMG x 0.76
Rates of National Minimum Pension Additional Allowance
per week
Yearly average of
Married person who is
contributions paid or
Any other person
maintaining a spouse
credited
50 (full rate)
€4.78
€7.43
40 - 49
€4.26
€8.57
30 - 39
€3.31
€10.72
20 - 29
€5.64
€12.81
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 contributions
Rate of pension payable per week
paid or credited
(calculated to the nearest whole cent)
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.
I.
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
€149.78
€122.14
J.
Rate of Widows’ and Survivors’ Pensions Additional
Allowance per week
Where Widow/Widower is entitled to
Where Widow/Widower is entitled to
an allowance under article 31(a)
an allowance under article 31(b)
€10.00
€10.00
K.
Highest Rate per week of a Two-Thirds pension
Persons who qualified to the
highest Two-Thirds Pension
Any other person
prior to 2006
€244.22
€243.81
L.
The Cost of Living Bonus
In the case of a married
person maintaining a
spouse and who was in
In the case of any
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
January 2009
€8.70 per week
€12.80 per week
For pensioners whose pension
initial award date falls between
3 rd January 2009 and 31 st
December 2009
€8.00 per week
€11.63 per week
For pensioners whose pension
initial award date falls between
3 rd January 2010 and 31 st
December 2010
€7.18 per week
€10.27 per week
For pensioners whose pension
initial award date falls between
1 st January 2011 and 31 st
December 2011
€6.02 per week
€8.33 per week
For pensioners whose pension
initial award date falls between
1 st January 2012 and 31 st
December 2012
€5.79 per week
€7.94 per week
For pensioners whose pension
initial award date falls between
1 st January 2013 and 31 st
December 2013
€4.86 per week
€6.39 per week
For pensioners whose pension
initial award date falls between
1 st January 2014 and 31 st
December 2014
€4.04 per week
€5.03 per week
For pensioners whose pension
initial award date falls between
1 st January 2015 and 31 st
December 2015
€3.34 per week
€3.87 per week
For pensioners whose pension
initial award date falls between
1st January 2016 and 31st
December 2016
€3.22 per week
€3.68 per week
For pensioners whose pension
initial award date falls between
1st January 2017 and 31st
December 2017
€2.87 per week
€3.10 per week
For pensioners whose pension
initial award date falls between
1st January 2018 and 31st
December 2018
€2.52 per week
€2.52 per week
For pensioners whose pension
initial award date falls between
1st January 2019 and 31st
December 2019
€1.94 per week
€1.94 per week
For pensioners whose pension
initial award date falls on or
after 1st January 2020
€1.16 per week
€1.16 per week
(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
€290.11
PART IV
Rate per week of Maternity Benefit paid in terms of Article 72(1)
For self-occupied women
Others
€179.33
€97.84
Rate per week of Maternity Leave Benefit paid in terms of
article 72(4)
€179.33
PART V
Supplementary Allowance
Table A
Maximum annual reckonable
income that can be taken for
Maximum
entitlement purposes.
Maximum
amount of annual
STATUS
(So however any reckonable
allowance
allowance
income below €7,190 shall be
payable
payable
deemed to be equivalent to
€7,190)
Married person
who is
Equivalent to
maintaining a
1% of the
spouse and is not
€11,869 - €13,798
€139.56
difference
entitled to an
obtaining
allowance under
between €25,826
article 76 or single
and actual
parent who is not
reckonable
entitled to an
income
allowance under
article 76
Married person
who is
Equivalent to
maintaining a
3.5% of the
spouse and is not
€11,869
€652.26
difference
entitled to an
obtaining
allowance under
between €25,826
article 76 or single
and actual
parent who is not
reckonable
entitled to an
income
allowance under
article 76
Single pensioner
Equivalent to
in receipt of a
1.70% of the
National
difference
Minimum
€9,701
€237.61
obtaining
Pension or
between €21,166
equivalent rate
and actual
reckonable
income
Single person
Equivalent to
forming a
2.751% of the
household on his/
difference
her own OR a
€9,701
€364.00
obtaining
Single parent with
between €21,166
dependent
actual
children with
reckonable
earnings from a
income up to a
gainful
maximum rate of
occupation not
€7.00 pw
exceeding the
National
Minimum Wage
Single person not
forming a
household on his/
her own with
€9,701
€126.36
earnings 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
entitlement purposes.
Maximum
Maximum amount
(So however any
STATUS
allowance
of annual allowance
reckonable income
payable
payable
below €7,190 shall be
deemed to be equivalent
to
€7,190)
Married person
who has reached
the age of 65
who is
maintaining a
spouse and who
Equivalent to 1% of the
is at risk of
difference obtaining
poverty* and is
between €25,826 and
not entitled to an
actual reckonable
allowance under
€11,869 - €13,798
€239.56
income + €150
article 76 OR a
single parent
who is not
entitled to an
allowance under
article 76
Married person
who has reached
the age of 65
who is
€11,869
€752.26
maintaining a
spouse and who
Equivalent to 3.5% of
is at risk of
the difference obtaining
poverty * and is
between €25,826 and
not entitled to an
actual reckonable
allowance under
income + €150
article 76 OR a
single parent
who is not
entitled to an
allowance under
article 76
Single pensioner
Equivalent to 1.70% of
over the age of
the difference obtaining
65 forming a
between €21,166 and
household on
€9,701
€337.61
actual reckonable
his/her own who
income + €150
is at risk of
poverty*
*The at risk of poverty as established by the latest National Statistics Office data available
stands at €13,302 for a two person household and €8,868 for a single person household.
PART VI
Children’s Allowance
A. Where the maximum annual reckonable income for entitlement
purposes is €25,227 or less. (So however any annual reckonable income
below €5,962 shall be considered to be equivalent to €5,962)
A.
Percentage rate payable, by way of an
allowance, on difference obtaining
between reckonable annual income and
€25,227
Children in household under