Nurseries bonus and forms of at home support

Since 2020, the amount of the benefit, raised to three thousand euro, is established based on the valid ISEE (Equivalent Economic Situation Indicator) for minors referring to the child (Article 1, paragraph 343, Law no. 160 of 27 December 2019).

The bonus is disbursed directly by INPS upon the claim by the parent. 

The instructions for submitting claims for 2023 are contained in INPS Circular no. 27 of 14 February 2020 and in message no. 889 of 2 March 2023.

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The monthly contributions may not exceed the value of the individual fees. 

The nurseries bonus cannot be combined with tax deductions for nursery attendance (Article 2, paragraph 6, Law of 22 December 2008), regardless of the number of monthly payments received.

Bonus for forms of at home support

The parent living with the child, who submits the claim, must attach a certificate issued by the paediatrician which attests to “the child's inability to attend nursery due to a serious chronic disease”.

The maximum amounts granted in a single payment are provided below: 

• ISEE (Equivalent Economic Situation Indicator) for minors up to 25 thousand euro = three thousand euro; 
• ISEE (Equivalent Economic Situation Indicator) for minors from 25,001 euro up to 40 thousand euro = 2,500 euro; 
• ISEE (Equivalent Economic Situation Indicator) for minors from 40,001 euro = 1,500 euro. 

In the absence of a valid ISEE for minors, the amount awarded is equal to 1,500 euro.

The valid ISEE for minors from the month preceding the month the claim is submitted will be considered. 

Disbursement of bonuses 

Bonuses are disbursed:

• based on the indicated spending limit (for 2023 it is 564.8 million euro);
• according to the order in which the online claim is submitted.

The claims accepted with reserve due to insufficient funds will then be recovered and processed according to the order of submission, in the case of residual funds present at the end of the year.

The Institute disburses the amount according to the payment methods indicated in the claim:

• direct debit bank transfer;
• by crediting a current bank account or current postal account;
• post office savings book;
• prepaid card with IBAN;
• SEPA foreign current account.

In the event of payment to a foreign IBAN, the following must be attached to the claim:

• an identity document of the beneficiary of the benefit;
• the Financial Identification Form stamped and signed by a representative of the foreign bank.

Alternatively:

• an account statement (taking care to black out the accounting data);
• a statement from the issuing bank showing the IBAN and the identification data of the current account holder.

From 10 April 2020, it is no longer necessary to complete and submit form SR 163 (INPS circular no. 48 of 29 March 2020).

WITHDRAWAL OF BENEFIT

To maintain the bonus, the claimant must submit documentation every month to confirm compliance with the requirements, with respect to that which is stated in the claim.

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In addition to the aforementioned residence permits, the following permits are useful (Legislative Decree no. 286/1998 and other sources that regulate the legal status of the foreign person):

• salaried employment (Articles 5, 5-bis, 21 and 22, Legislative Decree no. 286/1998, and subsequent amendments; Articles 9, 13 and 14 of Presidential Decree no. 394 of 31 August 1999, and subsequent amendments) lasting at least six months;
• seasonal work (Article 24, Legislative Decree no. 286/1998 and subsequent amendments) lasting at least six months;
• assistance for minors (Article 31, paragraph 3, Legislative Decree no. 286/1998, issued to family members for serious reasons related to mental and physical development and taking into account the age and health conditions of the minor who is in Italy);
• special protection (Article 19, Legislative Decree no. 286/1998, as last amended by Decree-Law no. 130/2020, converted, with amendments, by Law no. 173 of 18 December 2020, issued in cases where there is a risk of persecution or torture in the event of return to the country of origin);
• special cases (Articles 18 and 18-bis of Legislative Decree no. 286/1998, issued to persons for whom situations of violence or serious exploitation have been ascertained);
• Italian residency.

The claimant must:

• be the parent who bears the burden of paying the fee, in relation to the nursery contributions;
• have thesame residence as the child, for the contributions for forms of home care.

In the case of adoption orpre-adoptive foster care the most favourable date is considered among:

• the adoption measure;
• the date of entry of the child into the family, without prejudice to the requirements on the age of the child who has access to the benefit.

WHEN CAN I CLAIM?

The claim may be submitted by midnight on 31 December 2023. 

HOW CAN I CLAIM?

The claim can be submitted exclusively online to INPS using the dedicated Service.

Alternatively, the claim may be made through patronage institutes, through the online Services offered by them.

In the claim it is necessary to indicate:

• Nurseries contribution, for the payment of fees for the attendance at public or authorised private nurseries. The latter are facilities authorised to carry out the educational service of a nursery by the competent local authority, in compliance with the technical, structural, sanitary, educational and quality requirements envisaged by current national and local regulations.
  Childcare services other than nurseries (for example, toy libraries, playrooms, pre-school, etc.) are excluded from reimbursement;
• Contributions for the introduction of forms of at home support, for the payment of forms of home care for children under three years of age suffering from serious chronic diseases.

In case of multiple children it is necessary to submit a claim for each child.

Nurseries Bonus Claim

To obtain the bonus it is necessary for the claim to be submitted by the parent who pays the fee.

In the claim, the claimant must specify whether the nursery attended by the child is a public or authorised private nursery and must indicate:

• the name and tax identification code of the facility;
• the details of the authorisation measure;
• the monthly paymentsrelating to the periods of school attendance for which they intend to obtain the benefit (January - December 2023).

The documentation acquisition system does not allow documentation to be attached for unspecified monthly payments.

To request a bonus for additional months compared to those already indicated, a new claim must be submitted which will be subject to the verification of the availability of the allocated budget.

The requesting parent must also attach:

• the documentation proving the payment of at least one fee for one month of attendance;
• the registrationor the inclusion of the child in the list in the case of public nurseries (where the payment of fees is expected to be deferred with respect to the period of attendance);
• the receipts of fees relating to the subsequent months of attendance, by the end of the month in question and no later than 31 July 2024.

The user can also self-certify the amount of the invoice, which must be equal to the expense documentation attached. The reimbursement will only be paid out after the payment receipt has been attached.

If some fees are paid by the other parent, the latter may submit a claim indicating the monthly instalments already paid for (for example, January-July, payment made by the mother, September-December, payment made by the father; the mother may submit a claim for the months from January to July, the father for the months from September to December).

Proof of payment can be provided by means of:

• a receipt;
• an invoice with a receipt of payment;
• a bank or postal paying-in slip;
• a certification from the employer or nursery, of the payment of the fee or that it has been withheld in pay slips.

The documentation showing evidence of payment must indicate:

• the name and VAT number of the nursery school;
• the child's tax identification code;
• the month in question;
• payment details or the receipt of payment;
• the name of the fee-paying parent.

The file must be attached to the month to which it refers, in case of receipts relating to several months of attendance. If there are multiple invoices in the same month, the receipts must be combined in a single file to be attached.

Bonus claim for forms of at home support

To access the bonus, the claimant parent must attach, at the time of submitting the claim, a certificate issued by a paediatrician of their choice stating “the child's inability to attend nursery due to a serious chronic disease” for the entire year in question. In this case, the Institute will disburse the bonus as a lump-sum payment.

For further information, please consult the Manual for the Acquisition of Nursery Contributions Claims (pdf 3.37 MB).

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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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