Single and Universal Allowance for dependent children

The amount to which they are entitled varies based on:

• the economic condition of the family unit based on the ISEE valid at the time of the claim;
• the age and number of children;
• any situations of children with disabilities.

The Allowance is defined as single because it is aimed at simplifying and, at the same time, strengthening interventions aimed at supporting parenthood and childbirth.

It is universal because it is guaranteed to a minimum extent to all families with dependent children, even in the absence of an ISEE or with an ISEE above the maximum threshold revalued annually: 46,582.71 for 2026.

The Institute, as part of the PNRR project, has produced a podcast entitled 'Single and Universal Allowance' (in Italian).

The podcast is available on the "INPS on air" (in Italian) channel of the Spreaker platform.

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The amount commensurate with the value of the ISEE shall be paid retroactively with all arrears for the current year to those who at the time of submitting the claim are not in possession of the ISEE, but for whom there is a validly certified ISEE relating to a DSU submitted by 30 June.

Since the Single Allowance for dependent children is a "universal" measure, it may be claimed even without an ISEE or with an ISEE above the maximum threshold revalued annually (46,582.71 euro for 2026). In this case, the minimum amounts provided for by law will be paid.

Regarding the submission of the Single Substitute Statement (DSU) to obtain the ISEE, it is possible to:

• contact authorised intermediaries of fiscal assistancecentres (CAF);
• access the Single ISEE Portal on the INPS website, using the login credentials, and claim the pre-filled or empty ISEE.

WHAT AM I ENTITLED TO?

The amount of the Allowance is determined based on any ISEE submitted by the family unit of the beneficiary child, taking into account the age of the dependent children and numerous other elements.

In particular, there is:

• a progressively variable portion in relation to annually revalued ISEE thresholds (from a maximum of 203.8 euro for each child under 18 with an ISEE up to 17,468.51 euro, to a minimum of 58.3 euro for each child under 18 in the absence of an ISEE or with an ISEE equal to or greater than 46,582.71 euro). The amounts due for each child may be increased in the event of:
  • children under one year of age;
  • children between one and three years of age for family units with three or more children and an ISEE up to the maximum threshold revalued every year (46,582.71 for 2026);
  • children with disabilities;
  • mothers under the age of 21;
  • both parents having earned income from work;
  • large family units (for children after the second child);
  • family units with four or more children.

The benefit is paid by INPS:

• to the claimant;
• even upon subsequent claim, in equal measure among those who exercise parental responsibility.

The Allowance is paid:

• by crediting a current bank account or current postal account;
• via savings book with an IBAN;
• via credit or debit card with an IBAN;
• via direct debit bank transfer at the post office.

When filling out the claim, the requesting parent may indicate the payment methods chosen, their own and those relating to the other parent. Otherwise, the other parent exercising parental responsibility will be able to access the claimant's claim with their own credentials and enter this information themselves.

The payment of the portion to the second parent starts from the month following the notification to INPS of the option for the 50% credit.

In the event of sole custody, the claimant may claim payment of 100% of the amount due.

In the event of the appointment of a guardian or custodian (Law no. 184 of 4 May 1983), the Allowance will be granted in the exclusive interest of the ward or the minor in foster care.

Regarding newborns, the benefit will be due from the seventh month of pregnancy.

Since March 2022, the Single and Universal Allowance has replaced the following birth support measures:

• 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 Nurseries Bonus.

The Allowance is also compatible with:

• cash measures in favour of dependent children provided by Regions, Autonomous Provinces of Trento and Bolzano and local authorities;
• with the new bonus for mothers.

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.

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At the time of submitting the claim and for the entire duration of the benefit, the claimant must jointly meet the requirements laid down by current legislation concerning:

• citizenship or residence permit;
• liability to income tax in Italy;
• residence in Italy or carrying out work in Italy, with enrolment in a compulsory social security scheme and contributory regularity.

For workers not resident in Italy, the granting and payment of the Allowance, where due, are proportionate to the duration of the work carried out in Italy.

WHEN CAN I CLAIM?

The claim can be submitted:

• by one of the two parents who exercise parental responsibility, regardless of whether they live with the child;
• by the foster parent (temporary or pre-adoptive foster care);
• by persons with legal representation (guardians, curators or support administrators) in the exclusive interest of the beneficiary. If the guardian, curator or support administrator is the child’s parent, the claim must be submitted as a parent;
• by the children, upon reaching the age of 18. These may submit the claim in place of the one already submitted by the parents, requesting the direct payment of the amount of the Allowance that they are entitled to.

For claims submitted from 1 March to 30 June of each year, the Allowance is due with all arrears starting from March.

For claims submitted after 30 June, the Allowance:

• starts from the month following the month in which the claim is submitted;
• is determined based on the ISEE at the time of the claim.

For workers not resident in Italy, the claim must be:

• submitted with reference to the period in which the work is carried out in Italy;
• renewed every year starting from 1 March.

Claims affected by the application of the new provisions:

• are defined provisionally, on the basis of the data available during the assessment phase, until the online service is updated;
• may be subject to subsequent verification or reprocessing.

The Institute will announce in a specific message the availability of the new service for submitting or updating the claim, based on the new requirements and for acquiring the information needed to apply the rules on the coordination of social security systems for family benefits.

For residents in Italy, the proactivity mechanism applies, by virtue of which INPS will continue to pay the benefit ex officio, without the need to submit a new claim.

Users must nevertheless:

• notify any changes to be entered in the claim form, such as the birth of another child;
• renew their ISEE in order to continue receiving the correct amount.

Workers not resident in Italy, under the new legislation, must submit a claim with reference to each period in which they carry out work in Italy. In any case, the claim must be resubmitted every year starting from 1 March.

The claim can be submitted:

• online to INPS, using the dedicated service;
• via the INPS Mobile app, by accessing the function dedicated to the Single and Universal Allowance for dependent children;
• by contacting the toll-free number 803 164 (free of charge from landlines) or the + 39 06 164.164 (from mobile network, with the tariff applied by the telephone operator);
• through patronage institutes, using the online services offered by them.

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