INPS

The Family Allowance paid by INPS is payable to agricultural employees who have a fixed-term contract (OTD) or a permanent contract (OTI), who work in Italy.

In the light of Legislative Decree no. 230 of 21 December 2021, from 1 March 2022, the Family Allowance has been repealed “limited to families with children and orphans, from 1 March 2022, the benefits referred to in Article 2 of Decree-Law no. 69 of 13 March 1988, converted, with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”.

START DATE AND DURATION

The entitlement starts from the first day of the pay period, or of payment of the benefit, during which the conditions prescribed for the recognition of the right are met (e.g. celebration of marriage/civil union, the birth of children).

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 they are entitled to daily allowances, the entitlement shall commence and end on the day on which the prescribed conditions are met or are no longer met.

For payments subject to authorisation by the 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 within five years, in accordance with the five-year limitation period.

If the claimant is an agricultural worker and is entitled to unemployment benefit, the claim for ANF may be made at the same time or after the claim for the benefit.

WHAT AM I ENTITLED TO?

The amount of the allowance is calculated based on the type of household, the number of members and the total income of the household.

The size of the Benefit varies according to the days of work performed.

312 daily allowances are payable to agricultural workers on a permanent contract (OTI) registered for the entire year.

• In the event of the registration is limited to a part of the year, if the minimum requirement of 101 days of actual work has been reached, the family allowance is due for the entire year; otherwise, it is due at the rate of 26 days per month for the period of employment only.

Agricultural workers on a fixed-term contract (OTD) who are registered in the list of names for at least 101 days of work per year are entitled to the Family Allowance for the entire year.

• Conversely, if they are registered in the list of names for less than 101 working days per year, this allowance is due for the days worked, plus the percentage of days due for holidays and public holidays (13.78%).
• Fixed-term contract (OTD) employees are also entitled to the Family Allowance for all days of unemployment covered by the imputed contribution.

Employees in agriculture fall within the category of employees in the non-agricultural sector and, if the employment relationship is maintained, the allowance is payable at a rate of 26 days per month.

The income of the family unit is subject to IRPEF (personal income tax), gross tax deductions, deductible expenses and revenue withholding taxes. Income over €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 before 1st July of each year and which will be applicable until 30th June of the following year must also be taken into account. Therefore, if the Family Allowance claim concerns the first half of the year, namely, from January until 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 until December, the previous year’s income must be declared.

Income from self-employment, income from the real estate including the resident home and income from land also contribute towards the formation of the taxable income, in terms of IRPEF (personal income tax).

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

WITHDRAWAL OF BENEFIT

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

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.

REQUIREMENTS

The requirements are shown below for claims relating to periods up to 28 February 2022 and for those relating to periods after 1 March 2022 (INPS circular no. 34 of 28 February 2022).

For ANF benefit claims relating to periods up to and including 28 February 2022, the household 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;
• children and equivalents, aged between 18 and 21 years, provided they are students or apprentices, if the household is composed of more than three children (or equivalents) aged under 26 years;
• disabled children of age with physical or mental defect, in absolute and permanent incapacity for profitable work;
• siblings and grandchildren of the claimant, who are minors or adults who are incapacitated, on the condition that they are orphaned without either parent and are not entitled to a survivor's pension.

For ANF benefit claims relating to periods after 1 March 2022, the household may be composed as follows:

• the claimant for the allowance;
• his/her spouse who is not legally and effectively separated;
• a party in a civil union pursuant to Article 1 of Law no. 76 of 20 May 2016;
• siblings and nephews/nieces of the claimant, who are minors or adults who are incapacitated, on the condition that they are orphaned without either parent and are not entitled to a survivor’s pension.

HOW CAN I CLAIM?

Work performed in January and February 2022 will be considered in 2023 for the definition of the entitlement and the ANF amount with the same rules in force until 28 February 2022.

If the claimant is an agricultural worker and is entitled to unemployment benefit, the claim for ANF may be made at the same time or after the claim for the benefit.

As of 10 April 2020, claimants no longer need to attach Form no. SR163 (INPS circular No. 48 of 29 March 2020).

Procedures for the submission of claims by agricultural workers on a permanent contract (OTI)

Claims for the Family Allowance by permanent agricultural sector employees (OTI), in the cases specified in the CCNL (national collective labour agreement), must be submitted to their employer using the paper ANF/DIP (SR16) form.

In these cases, the ANF must be paid in advance by the employer who will then balance up the amount subsequently.

In the cases provided for under applicable provisions, it is also necessary to forward the ANF Authorisation claim to the Institute.

It should be noted that a claim for a Family Allowance can be submitted within the limitation period of five years from the date of the claim.

N.B. The Family Allowance is incompatible with the Temporary Allowance referred to in Art. 1 of Decree-Law no. 79 of 8 June 2021, converted by Law 112/2021. Legislative Decree no. 230 of 21 December 2021, in Article 1, established the single and universal allowance for dependent children from 1 March 2022. 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”.

The deadline to define the decision, in the case of direct payments for agricultural workers, was set at 115 days by the Regulation for the definition of the terms to conclude the administrative proceedings adopted by the INPS pursuant to Article 2 of Law no. 241/1990.

The table (pdf 203KB) attached to the Regulation shows both the deadlines for defining the decisions established by the Institute that are longer than the normal 30-day period, and the indication of the relative manager.