The measure forms part of the government's efforts to tackle the rising cost of living.
372,000 people will get the payment over the coming days.
Labour Party TD Duncan Smith says the payment is means tested:
"We have a majority of people who would be on job seekers, on carers allowance, on state pensions. So they are those with the least amount of means to meet the challenges of just trying to meet the cost of living crisis as it exists across all areas from from food to fuel. So it is of households and the families that require the state assistance the most and that's why it needs to work and it needs to work right now."