Single and Universal Allowance for dependent children

The amount to which they are entitled varies based on:

• the economic condition of the family unit based on the ISEE valid at the time of the claim;
• the age and number of children;
• any situations of children with disabilities.

The Allowance is defined as single because it is aimed at simplifying and, at the same time, strengthening interventions aimed at supporting parenthood and childbirth.

It is universal because it is guaranteed to a minimum extent to all families with dependent children, even in the absence of an ISEE or with an ISEE above the threshold of 43,240 euro.

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The amount commensurate with the value of the ISEE shall be paid retroactively with all arrears, also to those who at the time of submitting the claim are not in possession of the ISEE, but whose ISEE is subsequently certified by 30 June.

Since the Single Allowance for dependent children is a "universal" measure, it may be requested even without an ISEE or with an ISEE above the threshold of 43,240 euro. In this case, the minimum amounts provided for by law will be paid.

Regarding the submission of the Single Substitute Statement (DSU) to obtain the ISEE, it is possible to:

• contact authorised intermediaries of fiscal assistancecentres (CAF);
• access the Single ISEE Portal on the INPS website, using the login credentials, and request the pre-filled or empty ISEE.

WHAT AM I ENTITLED TO?

The amount of the Allowance is determined based on any ISEE submitted by the family unit of the beneficiary child, taking into account the age of the dependent children and numerous other elements.

In particular, there is:

• a progressively variable portion (from a maximum of  189.20 euro for each child under 18 with an ISEE up to 16,215 euro, to a minimum of 54.10 euro  for each child under 18 in the absence of an ISEE or with an ISEE equal to or greater than 43,240 euro). The amounts due for each child may be increased in the event of:
• large family units (for children after the second child);
• mothers under the age of 21;
• family units with four or more children, both parents having earned income from work;
• children with disabilities;
• children under one year of age;
• children between 1 and 3 years of age for family units with three or more children and an ISEE up to 43,240 euro;
• a portion involving an increased amount to compensate for any economic loss suffered by the family unit, if the amount of the Allowance happens to be lower than the sum of the theoretical values of the Allowance due to the family unit (family component) and the average tax deductions (tax component), which would have been received using the scheme prior to the reform.

The benefit is paid by INPS:

• to the claimant;
• even upon subsequent request, in equal measure among those who exercise parental responsibility.

The Allowance is paid:

• by crediting a current bank account or current postal account;
• via savings book with an IBAN;
• via credit or debit card with an IBAN;
• via direct debit bank transfer at the post office.

When filling out the claim, the requesting parent  may indicate the payment methods chosen, their own and those relating to the other parent. Otherwise, the other parent exercising parental responsibility will be able to access the claimant's claim with their own credentials and enter this information themselves.

The payment of the portion to the second parent starts from the month following the notification to INPS of the option for the 50% credit.

In the event of sole custody, the claimant may request payment of 100% of the amount due. Also in this case, the other parent has the right to modify this option by accessing the claim using their own credentials.

In the event of the appointment of a guardian or custodian (Law no. 184 of 4 May 1983), the Allowance will be granted in the exclusive interest of the ward or the minor in foster care.

Regarding newborns, the benefit will be due from the seventh month of pregnancy.

Since March 2022, the Single and Universal Allowance has replaced the following birth support measures:

• bonus at birth or adoption (Bonus mamma domani);
• allowance to households with at least three minor children;
• family allowances to households with children and orphans;
• childbirth allowance (so-called Baby Bonus);
• tax deductions for children up to the age of 21.

The Single Allowance does not absorb or limit the amounts of the Nurseries Bonus.

The Allowance is also compatible with:

• cash measures in favour of dependent children provided by Regions, Autonomous Provinces of Trento and Bolzano and Local Authorities;
• the Citizens' Income. For recipients of this measure, the amount of the Allowance is paid in the same way as the Citizens’ Income, by crediting their Citizens’ Income card.

For the determination of family income, the Single Allowance is not counted in the welfare benefits.

The Single and Universal Allowance does not contribute to the formation of total income for IRPEF (personal income tax) purposes.

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At the time of submitting the claim and for the entire duration of the benefit, it is necessary that the claimant meets all of the requirements of citizenship, residence and stay, more specifically:

• he/she is an Italian citizen or of a Member State of the European Union or their family member, holder of the right of residence or the right of permanent residence;
• he/she is a national of a non-EU State holding an EU residence permit for long-term residents;
• he/she is a holder of a single work permit authorised to work for a period of more than six months or a holder of a residence permit for research purposes authorised to stay in Italy for a period of more than six months;
• he/she is subject to the payment of income tax in Italy;
• he/she is resident and domiciled in Italy;
• he/she is or has been resident in Italy for at least two years, even if not continuously, or holds a permanent or fixed-term employment contract of at least six months.

The single and universal allowance is paid automatically by INPS to the households receiving the Citizens’ Income, without the need to submit a specific claim.

WHEN CAN I CLAIM?

The claim can be submitted:

• by one of the two parents who exercise parental responsibility, regardless of whether they live with the child;
• by the guardian of the child or of the parent, in the exclusive interest of the ward;
• by the children, upon reaching the age of 18. These may submit the claim in place of the one already submitted by the parents, requesting the direct payment of the amount of the Allowance that they are entitled to.

For claims submitted from 1 March to 30 June of each year, the Allowance is due with all arrears starting from March.

For claims submitted after 30 June, the Allowance:

• starts from the month following the month in which the claim is submitted;
• is determined based on the ISEE at the time of the claim.

From 1 March 2023, the payment of the Single Allowance claims that have already been accepted continues ex officio, without the need to submit a new claim.

More specifically, for those whose Single and Universal Allowance claim, during the period January 2022 – February 2023, was not "Expired", "Revoked", "Waived" or "Rejected", payment continued automatically for the subsequent months.

A link to the page for making claims has been available on the INPS website since January 2022.

The payment of the Single Allowance will be made in any case from the month following the submission of the claim.

The claim can be submitted:

• online to INPS, using the dedicated service;
• by contacting the toll-free number 803 164 (free of charge from landlines) or the 06 164.164 (from mobile network, with the tariff applied by the telephone operator);
• through patronage institutes, using the online services offered by them.

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