The Minister for Social Protection says children at risk of poverty must be protected under the social welfare system.
Yesterday the Mangan Report recommended there should be a universal child benefit payment for all with a top-up payment for those who need it most.
The advisory group is recommending a two-tier payments system rather than taxation.
It proposes payments ranging from €108 a month to €164 depending on income.
It would see only those earning less than €25,000 a year will automatically entitled to the maximum payment.
Reports of delayed reform
Fianna Fáil is urging Minister Joan Burton to reject the report, saying that taxing high earners is fairer.
Reports today suggest any reform of the child benefit system could be delayed for 2 years or beyond the next general election.
The Social Protection Minister has outlined the kind of social welfare reform she wants to see to Breakfast here on Newstalk.