Government Expenditure on Social Security Benefits: January-September 2026

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Salient Points

  • When compared to 2025, higher expenditure was reported under both Contributory (9.5 per cent) and Non-Contributory (11.8 per cent) outlay.
  • Among the Contributory categories, Pensions in respect of Retirement registered the largest increase at €60.3 million.
  • The largest cohort of Contributory beneficiaries was registered under the Two-Thirds Pension (65,543).
  • Between January and September 2026, 101,445 households were awarded the Additional Cost of Living Adjustment.

Commentary

By the end of September 2026, Government outlay towards Social Security Benefits rose by €121.0 million in comparison to 2025.

Social Security Benefits Expenditure

Between January and September 2026, spending on Social Security Benefits amounted to €1,329.2 million, 10.0 per cent higher than the €1,208.2 million recorded at the end of September 2025. Higher expenditure was reported for both Contributory (€90.8 million) and Non-Contributory Benefits (€30.2 million) (Table 1).

Government spending towards Contributory Benefits amounted to €1,042.4 million, a 9.5 per cent increase from the previous year. Pensions in respect of Retirement recorded the largest increase of €60.3 million, the result of a €73.5 million rise in Two-Thirds Pension outlay. Further increases were registered under Pensions in respect of Widowhood (€20.4 million), Contributory Bonus (€7.0 million), Other Benefits (€2.1 million), Deficiency Contributory Bonus (€0.6 million) and Pensions in respect of Invalidity (€0.4 million) (Table 2).

Non-Contributory spending reached €286.8 million by the close of September 2026, representing an 11.8 per cent increase in comparison to the previous year. The largest rise was registered under Child Allowance (€10.9 million), following the new payments of the Grant to Families with Children in Years 10 and 11 (€4.3 million), and ahead of the Assistance to Help the Elderly Live Independently (€4.3 million) and Disability Pensions/Allowance (€4.2 million). In contrast, marginal drops were recorded under both Total Social Assistance (€0.5 million) and Medical Assistance (€0.2 million) (Table 3).

Social Security Beneficiaries

Between January and September 2026, the number of Two-Thirds pensioners totalled 65,543, 2,690 additional beneficiaries compared to 2025. This growth represented the largest increase reported among Contributory Benefits. Conversely, the biggest drop was registered under Increased National Minimum Pension (1,703) (Table 2).

The highest number of Non-Contributory beneficiaries was reported under the Additional Cost of Living Adjustment (101,445). This was 3,794 more households than the previous year, the largest increase among the Non-Contributory Benefits. On the other hand, the biggest drop in recipients was registered under the In-Work Benefit (1,138) (Table 3).

Benefits (2016–2025)
Chart 2. Social Security Benefits Expenditure by ESSPROS1 functions

1 Refer to methodological note 5.

Tables

Methodological Notes

1. Expenditure data provided in this news release is extracted from the administrative records of the Department of Social Security, and is based on the Government’s Consolidated Fund.
 
2. Beneficiaries data is obtained from the Department of Social Security’s Unique Beneficiaries Report.
 
3. In 2022, a complete revamp of the In-Work Benefit (IWB) was carried out by the Income Support and Compliance Division, with payments being made to all eligible parents irrespective of application status. Payments are made in arrears, hence the reporting period for reference year N is being covered by payments made between April of year N to March of year N+1. Due to the differences in reporting methods between the data sources listed in Notes 1 and 2, and to maintain consistency in line with the restructuring performed, from 2023 the Unique Beneficiaries Report has been used to extract both the expenditure and beneficiaries data for the IWB.
 
4. For every benefit, the corresponding beneficiaries reflect any person who has received the benefit at least once during the reference period. The number of beneficiaries may not be aggregated since persons obtaining two or more different benefits during the same period are listed once under each benefit. It should also be noted that the annual number of beneficiaries is not equal to the sum of the quarters since beneficiaries obtaining the same benefit in more than one quarter are only counted once. Furthermore, bonus recipients are not reported separately but captured within relative benefits, reflecting their role as secondary payments made to beneficiaries of Pensions in respect of Retirement and Social Assistance, among others.
 
5. The functions provided in chart 2 are in line with the European System of Integrated Social Protection Statistics (ESSPROS) Manual 2026 Edition (ISBN 978-92-68-31289-6). This methodology is mandatory for all EU Member States. A detailed breakdown of which benefits are classified under each function is provided in the Social Security Benefits Glossary that can be accessed from the ‘Sources and Methods’ link listed in note 8.
 
6. Expenditure data is not normally subject to revision, while beneficiaries data may be revised. As of 2023, latest figures for the IWB are to be taken as provisional and subject to revision.
 
7. Figures may not add up exactly due to rounding.
 
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