Social Welfare Consolidation Act 2005 section 238D

Rate of dividend

Section 238D sets out the weekly rate of the Back to Work Family Dividend, including the two-year payment structure, the maximum number of children covered, and the circumstances in which a child is excluded from the calculation.

• For the first 52 weeks, the dividend is €58.00 per week for each qualifying child under 12 and €78.00 for each child aged 12 or over, up to a maximum of 4 children.
• For weeks 53 to 104, the dividend drops to half those rates — €29.00 per child under 12 and €39.00 per child aged 12 or over — again capped at 4 children.
• A child is excluded from the dividend calculation if they are already counted as a qualified child or qualified adult for another social welfare benefit or assistance payment, or if they receive a qualifying benefit in their own right or participate in a qualifying scheme.
• If all qualifying children are excluded under these rules and no eligible child remains, the person loses entitlement to the dividend entirely for that period.