Children’s Allowance is awarded to married couples, civil union couples, cohabiting couples, single parents, separated parents or returned migrants, having the care and custody of their children under 16 years of age and whose total annual income of relevant year two (2) years prior to current year (example: Children’s Allowance 2025 - Income 2023) from employment is less than twenty-seven thousand, four-hundred and thirty-four euro (€27,434).
However, if income exceeds twenty-thousand, five-hundred and two euro (€20,502) but is less than twenty-seven thousand, four-hundred and thirty-four euro (€27,434), the minimum children’s Allowance rate will still be awarded. This results as if actual income is used to calculate the rate, the children's allowance due rate will be less than the minimum rate, thus minimum children’s allowance rate is awarded. This however, will not affect the children's allowance supplement.
As from 1st January 2025, the calculations for this allowance will not include just the income of social security contributions, but also any income tax paid will be excluded as an income.
For information regarding cross-border situations please click here.