The Equivalent Financial Position Indicator (ISEE) is an indicator used to assess and compare families’ financial positions. The INPS provides users with instructions on how to fill in the Single Self Declaration (DSU) for requesting the ISEE.
The DSU and the ISEE are used by users who apply for subsidised social security benefits, or for all social security or welfare services whose provision depends on the financial position of the applicant’s family unit, based on “means testing”.
The ISEE Information System (SII) is consulted by the service providers in order to verify that the requirements are met by those who apply for a subsidised social security benefit. Specifically, the providers obtain the ISEE value, the composition of the family unit and the DSU information using the methods specified by the INPS circular, 10 April 2015, n. 73.
The ISEE allows users to access social security benefits or public interest benefits under subsidised conditions.
The ISEE is calculated as the ratio between the Financial Position Indicator (ISE) and the parameter deduced from the following equivalence scale with the envisaged supplements.
Number of members
The following supplements are envisaged:
- 0.35 for every additional member;
- 0.5 for every member with a moderate, serious or dependent disability;
- 0.2 for family units with three children, 0.35 for four children, 0.5 for five or more children;
- 0.2 for family units with minor children, increased to 0.3 if at least one child is younger than three years old, or where both parents or the single parent have carried out work or business activities for at least six months in the year of reference for the declared income. The supplement also applies to family units composed exclusively of an unemployed single parent and minor children. For the sole purposes of the supplement, the non-cohabiting parent, not married to the other parent who recognised the children, is also part of the family unit, with the exception of specific cases.
In order to determine the equivalence scale parameter, the member of the family unit who receives continuous at home social and welfare services or who is registered as cohabiting and is not considered a self-standing family unit, the equivalence scale calculated in their absence increases by a value of 1.
The Single Self Declaration (DSU) is a document that contains the personal, income-related and financial details of a family unit and is valid from the date it is submitted until 15th January of the following year.
The DSU can be submitted:
- to the organisation that provides the subsidised social security benefit;
- to the Municipality;
- to a Tax Assistance Centre;
- on-line, using a PIN, to the INPS.
The information contained in the DSU is partly self-declared (such as personal details and financial assets held at 31st December of the year before the year the declaration is submitted) and partly acquired from the Italian Revenues Agency (total income for IRPEF purposes) and from the INPS (welfare, social security and indemnity payments, paid by the INPS for reasons different to the condition of disability and not included in the total income for IRPEF purposes).
For the self-declared information, the individual who fills out the DSU assumes liability, including criminal liability, for the information declared.
The family unit is the one at the date the declaration is submitted. The income to be declared refer to the second calendar year before the submission of the DSU, whereas the moveable and property assets are those held at 31st December of the year prior to the one in which the DSU is submitted.
In order to obtain the calculation of the “standard” ISEE, which is valid for the general information of the subsidised social security benefits, it is necessary to fill out the mini DSU, which contains the main personal, income and financial details of the family unit.
In certain cases, based on the type of benefit to be requested or the particular characteristics of the family unit, it is necessary to provide additional information by filling out the complete DSU. In other cases, the information collected makes it possible to calculate specific ISEEs (“socialwelfare” ISEE, “residences social-welfare” ISEE, “university” ISEE, and the ISEE for “minors with unmarried and non-cohabiting parents”).
If a valid ISEE already exists, by presenting the current ISEE DSU, it is possible to obtain the calculation of the current ISEE referring to a period of time closer to the benefit application and with significant income changes due to adverse events such as loss of employment.
The current ISEE is valid for two months from the submission of the current ISEE DSU.
The INPS calculates the ISEE using the self-declared information, information acquired from the Italian Revenues Agency and the information found in its own archives. The certification is made available to the declarant within ten working days of receipt of the DSU, through:
- access to the dedicated on-line service;
- the competent regional offices;
- the same organisation to which the declaration was submitted, where there is a specific mandate given by the declarant.
The certification may be requested from the INPS by any member of the family unit, by accessing the dedicated on-line service or at the competent regional offices.
As regards the pre-2015 reform ISEE, the on-line service allows users to consult the DSU and the ISEE certifications obtained from the INPS before 2014. On the other hand, in relation to the post-2015 reform ISEE, the service allows users to acquire, manage and consult the DSU to be sent in order to obtain the ISEE and consult the ISEE certifications already obtained from the INPS.
In the event of imminent expiry of the deadlines for accessing a subsidised social security benefit, the members of the family unit can submit the related application accompanied by the receipt of the DSU submission. The service provider will then acquire the certification by using the ISEE information system or, where it cannot do so, by requesting it directly from the declarant.