Allowance due to the family unit - ANF (Private employees)

It is not due to:

• independent farmers, tenant farmers and sharecroppers;
• small independent farmers;
• individuals enrolled on the special pension schemes for self-employed workers (artisans, traders, independent farmers, tenant farmers and sharecroppers).

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The right terminates at the end of the pay period in progress when the conditions themselves no longer exist (e.g. legal separation/dissolution of the civil union, the child reaches the legal age).

If daily allowances are due, the entitlement shall commence and end on the day on which the prescribed conditions are met/no longer met.

For payments subject to authorisation by INPS, the initial date of payment and the due date are indicated in the authorisation.

If the claim is submitted for one or more prior periods, the arrears due shall be paid for the previous five years, in accordance with the five-year limitation period.

WHAT AM I ENTITLED TO?

The amount of the allowance is calculated on the basis of:

• the type of family unit;
• the number of components;
• the total income  of the household.

The benefit is provided in decreasing amounts for increasing income brackets and is terminated when various exclusion thresholds are reached according to the family unit type.

More favourable amounts and income brackets are envisaged for certain types of family units (e.g. single-parent or with members unable to work).

The amounts are published annually by INPS in tables valid from 1st July of each year, until 30th June of the following year (INPS circular no.65 of 30th June 2022).

The household income subject to IRPEF will be taken into consideration, gross of:

• tax deductions;
• deductible charges;
• withholding taxes.

Income higher than € 1,032.91 that is exempt from tax or subject to substitute tax or withholding tax by way of a fee should also be indicated.

Income generated in the calendar year prior to 1st July of each year and which will be applicable until 30th June of the following year must also be taken into account.

If the claim refers to the first half of the year, namely, from January to June, the income earned two years earlier must be declared.

Conversely, if the claim periods are included in the second half of the year, from July to December, the previous year’s income must be declared.

The reference income in the case of actual domestic partnership, referred to in Article 1, paragraphs 36 and 37, Law no. 76 of 20th May 2016, for those who have entered into a domestic partnership pursuant to Article 1, paragraph 50, Law 76/2016, must be indicated in accordance with the provisions in the aforementioned law (NPS circular no. 84 of 5th May 2017).

The total income of the household must be composed, for at least 70%, of income deriving from work as an employee or similar.

The Allowance for active employees is paid by the employer, on behalf of INPS, with the payment of wages (Article 37, Presidential Decree 797/1955, as amended by Article 8, Law 1038/1961).

START DATE

Entitlement to ANF shall cease at the end of the period in which the conditions for its recognition are no longer met.

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Below are the requirements for claims relating to periods:

• until 28th February 2022;
• after 1st March 2022 (INPS Circular No. 34 of 28th February 2022).

For claims for the period up to 28th February 2022, the family unit may be composed as follows:

• the claimant for the allowance;
• his/her spouse not legally and effectively separated or the part of a civil union that has not been dissolved (Law no. 76 of 20 May 2016);
• children or equivalents younger than 18 years of age;
• disabled adult children with physical or mental problems, in absolute and permanent incapacity for profitable work;
• siblings and grandchildren of the claimant, who are minors or adults who are incapacitated, if they are orphaned without either parent and are not entitled to a survivor's pension.

For claims relating to periods subsequent to 1st March 2022, the family unit may be composed as follows:

• the claimant for the allowance;
• his/her spouse not legally and effectively separated or the part of a civil union that has not been dissolved (Law no. 76 of 20th May 2016);
• siblings and nephews/nieces of the claimant, who are minors or adults who are incapacitated, if they are orphaned without either parent and are not entitled to a survivor’s pension.

If the claimant is a non-EU citizen, he/she may include in his household family members who:

• reside in Italy;
• do not reside in Italy if the foreign state of which the claimant is a national has concluded an international convention with our country for ANF or if it is an EU country;
• reside in a third country (INPS Circular no. 95 of 2nd August 2022), if the claimant holds a long-term residence permit or a single residence permit.

WHEN CAN I CLAIM?

The claim must be submitted for each year of entitlement.

Any change in income and/or household composition during the ANF claim period must be reported within 30 days.

HOW CAN I CLAIM?

Claim procedure for employees of companies active in the non-agricultural private sector

As of 1st April 2019, the claim must be submitted directly to INPS exclusively online through the dedicated service or through the services offered by patronage bodies.

A claim for a change or a new ANF claim must not be submitted in the event of re-employment with a different employer, in respect of a period covered by a valid claim.

A claim for ANF authorisation must be made in the cases provided for by the provisions in force.

Claim procedure for employees of companies active in the agricultural private sector (OTI)

The claim must be submitted to the employer with the paper ANF/DIP (SR16) form.

The decision accepting a claim for ANF Authorisation (ANF 43) must be attached in the cases provided for by the provisions in force.

Claim procedure for employees of discontinued or bankrupt companies

In the event of a claim for ANF by workers of discontinued or bankrupt companies, the allowance is paid directly by the Institute.

The claim (see INPS Circular No. 136 of 30th October 20146) ) must be submitted to the Institute through the dedicated online service, within the five-year limitation period.

Alternatively, claims can be made by:

• Contact centre at 803 164 (free of charge from a landline) or 06 164 164 from the mobile network;
• patronage institutes - through the telematic services offered by them.

Claim for authorisation for the Allowance due to the family unit

The claim for ANF Authorisation must be submitted through the telematic procedure, accompanied by the required documentation in the following cases:

• inclusion of certain family members in the claimant's household (children of separated or divorced parents, dissolved from a civil partnership, children of unmarried natural parents, family members living abroad, brothers, sisters, nieces and nephews, etc.);
• application of increased income levels (family members who are minors with difficulties in performing the functions proper to their age or adults with absolute and permanent incapacity to perform profitable work).

Starting from 1st March 2022,application of the increased income levels will only be recognised in the case of adult family members with absolute and permanent incapacity for profitable work other than children (the claimant's spouse, brothers, sisters and grandchildren).

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The Allowance due to the family unit is incompatible with the Temporary Allowance referred to (Art. 1 of Decree-Law no. 79 of 8th June 2021, converted by Law 112/2021).

Legislative Decree no. 230 of 21st December 2021, in Article 1, established the single and universal allowance for dependent children from 1st March 2022.

L’articolo 1, decreto legislativo 21 dicembre 2021, n. 230 ha istituito dal 1° marzo 2022 l’Assegno unico e universale per i figli a carico.

Article 10, paragraph 3 of the same decree provides that, “limited to families with children and orphans, from 1 March 2022, the benefits referred to in Article 2 of Decree-Law no. 69 of 13 March 1988, converted, with amendments, by Law no. 153 of 13 May 1988, cease to be recognised”.

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The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.

In addition to the terms for the issuance of the decision, the  table also indicates the relevant manager.

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