The Single and Universal Allowance is a financial support to families granted for each dependent child up to the age of 21 (when certain conditions are met) and without age limits for disabled children. The amount payable varies according to the economic condition of the household based on the ISEE (Equivalent economic situation indicator) valid at the time of the claim, taking into account the age and number of children as well as any situations of disability of the children.
The Allowance is defined as Single, as it is aimed at simplifying and at the same time strengthening the measures aimed at supporting parenthood and childbirth, and Universal as it is guaranteed to a minimum extent to all families with dependent children, even in the absence of ISEE or with ISEE above the threshold of €40 thousand.
The single and universal Allowance is granted to households in which the following conditions are met:
- for each dependent minor child and, for newborns, it runs from the seventh month of pregnancy;
- for each dependent child over the age of majority, until the age of 21 who:
- attends a school or vocational training course, or a degree course;
- performs an internship or a work activity and has a total income of less than €8 thousand per year;
- is registered as unemployed and seeking employment through the public employment services;
- performs the universal civil service;
- for each dependent child with a disability, without age limits.
The amount of the Single and Universal Allowance for dependent children is determined based on the economic condition of the household, as verified by taking into account the valid ISEE. Therefore, the benefit is paid with increased amounts and calculated based on the corresponding ISEE bracket, to households that at the time of the claim have a valid ISEE. The same increases are in any case granted retroactively with all arrears, also to those who at the time of submitting the claim do not have ISEE, but whose ISEE is subsequently certified by 30 June.
Since the Single Allowance for dependent children is a “universal” measure, it can also be claimed in the absence of ISEE or with ISEE above the threshold of €40 thousand. In this case, the minimum amount of the benefit allowed by law will be paid.
Please note that for the submission of the DSU (single substitute statement) to obtain the ISEE, applicants can go to one of the intermediaries authorised to provide tax assistance (CAF), or online on the INPS website using SPID credentials, Electronic Identity Card or National Service Card, choosing the ISEE in the ordinary or pre-filled mode. In the latter case, the ISEE shall normally be available within a few hours of the request.
WHAT AM I ENTITLED TO?
The amount of the Single and Universal Allowance shall be determined based on the ISEE, which may have been submitted by the household of the beneficiary child, taking into account the age of the dependent children and several other factors.
In particular, there are:
- a progressively modulated variable share (ranging from a maximum of €175 for each minor child with ISEE up to € 15 thousand, to a minimum of €50 for each minor child in the absence of ISEE or with ISEE equal to or greater than €40 thousand). The amounts due for each child may be increased in the case of large households (for children after the second), mothers under 21 years of age, households with four or more children, both parents with income from work, children with disabilities;
- a portion involving an increased amount to compensate for any economic loss suffered by the household, if the amount of the Allowance happens to be lower than that resulting from the sum of the theoretical values of the Family Allowance (family component) and the average tax deductions (tax component), which would have been received using the scheme before the reform.
The single and universal allowance is paid by INPS and is disbursed to the claimant or, upon a subsequent request, in equal measure among those who exercise parental responsibility, by crediting the post office or current bank account, or by choosing the method of direct debit.
When filling out the claim, the claiming parent may also indicate the chosen payment methods concerning the other parent (e.g. IBAN of the other parent, to the best of their knowledge). If the parent making the claim does not indicate the method of payment of the other parent exercising parental responsibility, the latter may independently enter it, by accessing the applicant's claim using their credentials. In this case, the payment of the benefit to the second parent will start when this option for the 50% credit has been notified to INPS.
In the event of sole custody, the applicant may claim payment of 100% of the amount due. The possibility of the other parent to modify this choice by accessing the claim through their credentials remains unaffected.
In the event of the appointment of a guardian or custodian pursuant to Law no. 184 of 4 May 1983, the Benefit will be granted in the exclusive interest of the ward or the child in foster care.
For newborns born on or after 1 March, the Single and Universal Allowance is payable from the seventh month of pregnancy.
With the entry into force of the Single and Universal Allowance, from March 2022 the following birth support measures have been repealed since they are absorbed into the Allowance:
- 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 nursery allowance.
The Allowance is compatible with the use of any other cash measures in favour of dependent children provided by the Regions, Autonomous Provinces of Trento and Bolzano and by local authorities.
It is also compatible with the Citizens’ Income. For recipients of the Citizens’ Income, the amount of the Allowance is paid, in the same manner as the Citizens’ Income, by crediting the Citizens’ Income card of which they are in possession.
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.
The single and universal allowance for dependent children covers all categories of employees (whether public or private), self-employed, pensioners, unemployed, jobless, etc.
The measure is granted on the condition that at the time of submission of the claim and for the duration of the benefit, the claimant jointly fulfils the following citizenship, residence and stay requirements:
- he/she is an Italian national or a national of a Member State of the European Union, or a member of his or her family, who has the right of residence or the right of permanent residence, or he/she is a national of a non-EU State holding an EU residence permit for long-term residents or 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 reside 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 for the Single and Universal Allowance is annual, including the monthly payments that run from March to February of the following year and can be submitted from 1 January 2022 by one of the two parents exercising parental responsibility regardless of cohabitation with the child, directly through the INPS website, or by calling the contact centre or through patronage institutes. The claim may also be made by the guardian of the child or the parent, in the sole interest of the ward. Upon reaching the age of majority, the children may submit the claim in the place of the one that may already have been submitted by the parents and claim the direct payment of the Allowance due to them.
For claims submitted in January and February, the Allowance will be paid from March 2022; the related payments will be made from 15 to 21 March 2022.
For claims submitted from 1 January to 30 June 2022, the Single and Universal Allowance is due with all arrears from the month of March 2022.
For claims submitted after 30 June, the Allowance shall run from the month following the month of submission and shall be determined based on the ISEE at the time of making the claim.
A link to the page for making claims has been available on the INPS website since January 2022. The claim relates to benefit payments for the period from March of the year of submission to February of the following year. The online link to the claim will always be accessible and 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:
- by accessing the INPS website and choosing the service called “Single and Universal Allowance for dependent children” using SPID with at least level 2, Electronic Identity Card 3.0 (CIE) or National Service Card (CNS);
- by contacting the freephone number +39 803.164 (free of charge from landlines) or the +39 06 164.164 (from the mobile network, with the tariff applied by the telephone operator);
- through patronage institutes, using the electronic service they offer free of charge.
Further instructions on filling in the claim are contained in Message no. 4748 of 31 December 2021.