The Government is creating a new 'dividend' which will allow families going back to work to avail of the €30 per week child benefit rate for the unemployed.
The new Back to Work Family Dividend will form part of the Spring Social Welfare Bill.
Tánaiste Joan Burton said that families going back to work will hold on to the €30 rate for the first year of work - and see it reduced by 50% in the second year.
She added it is designed to make work pay and it will be backdated to the start of the year.