Nurseries bonus and forms of at home support

The bonus is disbursed directly by INPS upon the claim by the fee-paying parent/custodian.

The instructions for submitting claims for 2024 are contained in INPS Circular no. 27 of 14 February 2020, in message no. 889 of 2 March 2023 as well as in message no. 1024 of 11 March 2024.

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Measure of the contribution for family units with children after the first child under ten years of age. Changes made by Law no. 213 of 2023.

Law no. 213 of 30 December 2023, containing the “State budget for the financial year 2024 and multi-annual budget for the three-year period 2024-2026”, in Article 1, paragraph 177, letter b), provided that “With reference to those born from 1 January 2024, for family units with an ISEE value of up to 40,000 euro, calculated pursuant to Article 7 of the same decree of the President of the Council of Ministers no. 159 of 2013, in which at least one child under the age of ten is already present, the increase in the voucher referred to in the second period is raised to 2,100 euro”.

The changes brought about by the aforementioned Budget Law concern, therefore, only the family units for which the following is determined:

• newborns starting from 1 January 2024;
•  presence of at least one child under the age of ten and a regular ISEE for minors up to 40 thousand euro.

In such cases, the contribution for both the payment of fees related to attendance at public and private nurseries, and for using forms of at-home support, is raised by 2,100 euro, and the following maximum amounts are therefore applicable:

• 3,600 euro (ten instalments of 327.27 euro and one of 327.30 euro) with ISEE for minors valid for up to 40,000 euro;
• 1,500 euro (ten instalments of 136.37 euro and one of 136.30 euro) with ISEE for minors over 40 thousand euro.

The maximum amount of 1,500 euro is also due, in the event of the absence of ISEE for minors, ISEE containing omissions and/or discrepancies in the data of the movable assets and/or self-declared income data, inconsistent ISEE.

The monthly contributions may not exceed the value of the individual fees.

The benefit cannot be combined with tax deductions for nursery attendance (Article 2, paragraph 6, Law of 22 December 2008), regardless of the number of monthly payments received.

Bonus for forms of at-home support

The parent living with the child, who submits the claim, must attach a certificate issued by a paediatrician of their choice stating “the child’s inability to attend nursery due to a serious chronic disease”.

The maximum amounts granted in a single payment are provided below:

• ISEE (Equivalent Economic Situation Indicator) for minors up to 25 thousand euro = three thousand euro;
• ISEE (Equivalent Economic Situation Indicator) for minors from 25,001 euro up to 40 thousand euro = 2,500 euro;
• ISEE (Equivalent Economic Situation Indicator) for minors from 40,001 euro = 1,500 euro.

In the absence of the valid ISEE, for the entire calendar year, the contribution will be paid in a total amount not exceeding 1,500 euro per year.

IMPORTANT
The maximum contribution disbursable for the payment of fees for the attendance of nurseries is determined on the basis of the value of the ISEE for minors present on the last day of the previous month to which the monthly payment refers.
If this indicator is absent, the value of the ISEE for minors, if any, of the month to which the monthly payment refers is considered.
The contribution recognised to use the forms of support at home is paid as a single lump sum directly to the claiming parent up to the maximum amount that can be granted. For the purposes of the measure, the ISEE for minors valid on the last day of the month previous to the month the claim is submitted will be used as reference.

Disbursement of bonuses 

Bonuses are disbursed:

• based on the amount allocated by the 2024 Budget Law;
• according to the order in which the online claim is submitted.

The Institute disburses the amount according to the payment methods indicated in the claim:

• direct debit bank transfer;
• by crediting a current bank account or current postal account;
• post office savings book;
• prepaid card with IBAN;
• SEPA foreign current account.

In the event of payment to a foreign IBAN, the following must be attached to the claim:

• an identity document of the beneficiary of the benefit;
• the Financial Identification Form stamped and signed by a representative of the foreign bank.

Alternatively:

• an account statement (taking care to black out the accounting data);
• a statement from the issuing bank showing the IBAN and the identification data of the current account holder.

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In addition to the aforementioned residence permits, the following permits are useful (Legislative Decree 286/1998 and other sources regulating the legal status of foreigners):

• salaried employment (Articles 5, 5-bis, 21 and 22, Legislative Decree no. 286/1998, and subsequent amendments; Articles 9, 13 and 14 of Presidential Decree no. 394 of 31 August 1999, and subsequent amendments) lasting at least six months;
• seasonal work (Article 24, Legislative Decree no. 286/1998 and subsequent amendments) lasting at least six months;
• assistance for minors (Article 31, paragraph 3, Legislative Decree no. 286/1998, issued to family members for serious reasons related to mental and physical development and taking into account the age and health conditions of the minor who is in Italy);
• special protection (Article 19, Legislative Decree no. 286/1998, as last amended by Decree-Law no. 130/2020, converted, with amendments, by Law no. 173 of 18 December 2020, issued in cases where there is a risk of persecution or torture in the event of return to the country of origin);
• special cases (Articles 18 and 18-bis of Legislative Decree no. 286/1998, issued to persons for whom situations of violence or serious exploitation have been ascertained);
• Italian residency.

The claimant must:

• be the parent who bears the burden of paying the fee, in relation to the nursery contributions;
• have the same residence as the child, for the contributions for forms of home care.

In the case of adoption or pre-adoptive foster care the most favourable date is considered among:

• the adoption measure;
• the date of entry of the child into the family, without prejudice to the requirements on the age of the child who has access to the benefit.

WHEN CAN I CLAIM?

The claim may be submitted by midnight on 31 December 2024. 

HOW CAN I CLAIM?

The claim can be submitted online to INPS through the dedicated service, or by contacting patronage institutes, through their online services.

In the claim it is necessary to indicate:

• Nurseries contribution, for the payment of fees for attendance at public or authorised private nurseries. The latter are facilities authorised to carry out the educational service as nurseries by the competent local authority, in compliance with the technical, structural, sanitary, educational and quality requirements envisaged by current national and local regulations. With reference to the contribution for the payment of fees relating to the attendance at public and private nurseries authorised by local authorities, the Institute has received numerous questions aimed at knowing the requirements to be met by the supplementary services for children, so that they can be relevant to use the contribution (for example micro crèches, more flexible nurseries [“spazi be.bi.”], authorised play centres, play areas, etc.). In this regard, the following is specified:
  • law no. 328 of 8 November 2000, containing the “Framework Law for the implementation of the integrated system of social interventions and services”, established the competence of the Municipalities in the practice of accreditation of structures and services pertaining to the aforementioned integrated system of social interventions and services. At the same time, the Regions are responsible for defining the accreditation criteria for the aforementioned structures and services; therefore, for the purposes of admission to the contribution in question, considering the wide range of supplementary services on the national territory, it is clarified that importance must be attributed to the existence of the provisions of the competent Bodies (for example, Municipality - Socio-Educational Directorate) with which the accreditation of the structure is determined, from time to time in the light of elements such as, by way of example, the presence of the pedagogical and educational project, the connotation of the environments reserved for the various services (for example, dimensional and organisational standards), the ratio of children to educators, regardless, therefore, of the mere name of the structure.
• Contributions for the introduction of forms of at-home support for the payment of forms of home care for children under three years of age suffering from serious chronic diseases.

In case of multiple children it is necessary to submit a claim for each child.

Nurseries Bonus Claim

To obtain the bonus it is necessary for the claim to be submitted by the parent/custodian who pays the fee.

In the claim, the claimant must specify whether the nursery attended by the child is a public or authorised private nursery and must indicate:

• the name and tax identification code of the facility;
• the details of the authorisation measure (in the case of private structures);
• the monthly payments relating to the periods of school attendance for which they intend to obtain the benefit (January 2024 - December 2024).

To request a bonus for additional months compared to those already indicated, a new claim must be submitted which will be subject to the verification of the availability of the allocated budget.

The claiming parent must also attach:

• the registration or the inclusion of the child in the list in the case of public nurseries (where the payment of fees is expected to be deferred with respect to the period of attendance);
• the documentation proving the payment of at least one fee for one month of attendance;
• the receipts of fees relating to the subsequent months of attendance, by the end of the month in question and no later than 31 July 2025.

The user can also self-certify the amount of the invoice, which must be equal to the expense documentation attached.

The reimbursement will only be paid out after the payment receipt has been attached.

If some fees are paid by the other parent, the latter may submit a claim indicating the monthly instalments already paid for (for example, January-July, payment made by the mother, September-December, payment made by the father; The mother may submit a claim for the months from January to July, the father for the months from September to December).

Proof of payment can be provided by means of:

• a receipt;
• an invoice with a receipt of payment;
• a bank or postal paying-in slip;
• a certification from the employer or nursery, of the payment of the fee or that it has been withheld in pay slips.

The documentation showing evidence of payment must indicate:

• the name and VAT number/tax identification code of the nursery;
• name, surname and tax identification code of the minor;
• the month in question;
• payment details or the receipt of payment;
• name, surname and tax identification code of the parent/custodian who pays the fee.

The payment receipts must be grouped in a single file, which must be attached to the month to which they refer. In the case of a single receipt relating to several months of attendance, this must be attached for each month booked.

Bonus claim for forms of at-home support

To access the bonus, the claiming parent must attach,  when submitting the claim, a certificate issued by a paediatrician of their choice stating “the child’s inability to attend nursery due to a serious chronic disease” for the entire year in question. In this case, the Institute will disburse the bonus as a lump-sum payment.

For further information, please consult the Manual for the Acquisition of Nursery Contributions Claims (pdf 4.11 MB).

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The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.

In addition to the terms for the issuance of the measure, the table also indicates the relevant manager.

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