With the reveal of Budget 2023, it can be tough to illustrate just how average workers will see their annual earnings increase, what their one-off payments will be and how much of their income will be liable for tax. 

However, with the use of four fictional case studies, it can help to illustrate how the Budget may impact workers from across the board. 

A minimum-wage worker, working 39 hours a week and earning a gross yearly income of €21,294 will see their income increase by €1662. Their income tax liability will increase by €174, their PRSI liability by €191 and USC by €31 - with an end result of €397, leaving them €1225 better off after this budget.

They will also receive €600 in electricity credits between November and March. 

A single parent as the primary carer for a child on €90,000 will see their income tax liability fall by €790, their PRSI contribution remain unchanged and their USC fall slightly by €41, leaving them €831 better off with a total take home pay of €62,085.

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They also qualify for the three energy credits, as well as the additional child benefit payment of €140 in November.

A married couple with three children and both of whom hold public sector jobs, with a combined income of €103,000, will see a few changes to their circumstances. Their pension contribution will drop slightly by €88, and their overall tax liability will fall by €1625 - income tax liability will fall by €1535, their PRSI will remain the same and their USC liability will fall by €90, meaning a total annual gain of €1713. 

They’re also eligible for €420 from their three children’s child allowance bonuses in November and the three energy credits, worth an extra €1220 altogether. 

A pensioner who lives alone, with an occupational pension of €12,000 per annum alongside a state pension, will see an annual increase of €649, as well as a raft of other payments and credits. Their state pension will increase by €624 while their tax liability will fall by €25.

They will also receive the €400 lump sum for fuel allowance and the €200 living alone allowance in November, as well as additional €253 pension payments in October and December, as well as the three fuel credits.