INPS

It can be paid to employees in the private sector whose companies have ceased operations, or are bankrupt, if the ANFs were not paid to the employee for periods of work, provided that the requirements relating to the composition and income of the household are met.

START DATE AND DURATION

The right starts from the first day of the month in which the conditions prescribed for its recognition occur (for example, celebration of marriage/civil union, 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 periods falling within the previous five years, in accordance with the five-year limitation period.

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. More favourable amounts and income brackets are envisaged for situations of particular distress (for example, single-parent households or with members unable to work).

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.

The reference income in the case of cohabiting parents, referred to in Article 1, paragraphs 36 and 37, Law no. 76 of 20 May 2016, who have entered into a domestic partnership pursuant to Article 1, paragraph 50, Law 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.

Entitlement to the payment of the ANF must also be recognised if the total income of the household is equal to “zero”.

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.

In the light of Legislative Decree no. 230 of 21 December 2021, which, in Article 1, established the Single and Universal Allowance for dependent children, 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".

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).

REQUIREMENTS

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 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;
• 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.

WHEN CAN I CLAIM?

The claim must be submitted for each year of entitlement.

HOW CAN I CLAIM?

In the event of a Family Allowance claim by workers of discontinued or bankrupt companies, the family benefit is paid directly by the Institute. When making a claim, an applicant must enter information relating to the company registration number of the discontinued/bankrupt employer, his/her residence, marital status and the composition of his/her family unit, stating the income earned for each family member.

Submission of the claim

The relevant online claim (see Circular INPS No. 136 of 30 October 2014) must be submitted to the Institute, through one of the following channels:

• dedicated online service, accessible by the citizen with log-in credentials, via the Institute's website to the following path: “Online sending of income support benefits” > “ANF Function for discontinued or bankrupt companies”;
• Multichannel Contact Centre - by calling +39 803 164 free of charge from landlines or +39 06 164 164 from mobile phones (cost of the call according to the mobile network operator's tariff plan);
• Patronage institutes and intermediaries of the Institute, using their electronic services.

As of 10 April 2020, claimants no longer need to attach Form no. SR163.

Claim procedure for employees of discontinued companies

In the case of workers of discontinued companies, the ANF claim must be accompanied by a declaration of the company, showing:

• the date of the company's cessation of activity;
• the reasons for the lack of family allowance paid to the claimant during the indicated periods;
• the pledge not to pay for the service after the declaration has been issued.

Claim procedure for employees of bankrupt companies

In the case of workers of bankrupt companies, the ANF claim must be accompanied by the following documentation:

• the declaration of the insolvency administrator attesting to the details of the bankruptcy and the existence of the employment relationship.
• the worker's declaration certifying that he/she has not received the allowance and pledging not to include in the bankruptcy liabilities the credits for the benefit being requested with direct payment.

N.B. The Family Allowance is not compatible with the Temporary Allowance referred to in Art. 1 of Decree-Law no. 79 of 8 June 2021, converted by Law 112/2021.

The deadline to define the decision was set at 55 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.