Single allowance for each child from 1 July 2021

Single allowance for each child from 1 July 2021
Single allowance for each child from 1 July 2021

Single check for each child, here we are: the bridge rule arrives in the Council of Ministers. Today the so-called ‘bridge rule’ on the single universal allowance for families will also arrive in the CDM, confirming the departure from next July 1st without postponements or postponements.

Single allowance for each child: when it arrives and to whom it is due

But beware: in July only to someone, in January 2022 to everyone. The single allowance for each child starts in stages. From next month, the bridging rule should allow ‘coverage’ only for some categories that until now were without it, see unemployed and self-employed. Then from 2022 the grant will be extended to all, and will therefore become universal.

The bridging measure will thus make it possible to make up for the lack of implementing decrees, which risked postponing the start of the grant for the categories in question at the beginning of next year. The single child allowance is defined in law 46/2021, published in the Official Gazette number 82 of 6 April 2021, which delegates the government to adopt one or more legislative decrees aimed at “reorganizing, simplifying and strengthening the measures in support of children to load through the single and universal check “.

The benefit will be attributed to employees, self-employed or incompetent. All mothers from the seventh month of pregnancy can apply. Furthermore, from 18 years of age, a reduced sum compared to the allowance could be credited directly to the child if: he is enrolled at university; is a trainee; is enrolled in a professional course; carries out the civil service; has a low-income job.

The single family allowance consists of a monthly allowance for all families who have a dependent child up to 21 years of age. Furthermore, the allowance has a maximum value of 250 euros, based on the ISEE, and is made up of a fixed value and a variable value depending on the overall income of the family.

The allowance will be awarded to employees, self-employed or incompetent. All mothers from the seventh month of pregnancy can apply.

Furthermore, from 18 years of age, a reduced sum compared to the allowance could be credited directly to the child if:

  • is enrolled in university;
  • is a trainee;
  • is enrolled in a professional course;
  • carries out the civil service;
  • has a low-income job.

According to a simulation recently carried out by the Arel / Feg / Alliance for Childhood Working Group, the allowance in some cases risks a ‘cut’ in the amount compared to 250 euros. The check – as a tax credit or monthly credit – will incorporate the currently existing facilities and will be linked to the ISEE. According to the scenario envisaged, 80% of Italian families would take 161 euros per month for each minor child and 97 for each child under 21. The calculation is linked to the consideration that 8 out of 10 families have an ISEE below 30 thousand euros. The amount of the allowance decreases if the Isee is raised: for an Isee above 52 thousand euros, the contribution drops to 67 euros per month for minor children and 40 euros for adult children but under the age of 21. The framework would favor the self-employed and the incompetent, categories currently excluded from family allowances. Employees would be disadvantaged: 1.35 million families would lose an average of € 381 per year. To close this disparity, 800 million more per year are needed.

All the measures that will be canceled from the single check

The single allowance will make it possible to eliminate that for families with at least three minor children, the birth allowance, the birth or adoption bonus (the one-off of 800 euros), the birth support fund. And then there are two other measures that have been gradually superseded or abolished, namely the personal income tax deductions for dependent children and the allowance for the family unit.

For now, the reform will not affect the deductions for dependent children, which are due to all parents who pay taxes, whether self-employed or dependent. Their amount is 1,220 euros a year for children under 3 and 950 for the others (with increases for large families), but gradually decreases to zero to 95,000 euros gross: the more you declare to the tax authorities, the less you take.

Here are all the support measures that will be phased out:

  • The allowance for households with at least three minor children, referred to in article 65 of law no. 448 of 23 December 1998. This measure, introduced in 1999, provides for the allocation of a monthly amount to families with three dependent children under the age of 18. In 2020, the maximum amount of this allowance was € 145.14 per month for 13 months, due to families with an ISEE of less than € 8,788.99 (for 5 members);
  • The birth allowance, referred to in article 1, paragraph 125, of law no. 190 of 23 December 2014, in article 23-quater, paragraphs 1 and 2, of law decree no. 119 of 23 October 2018 converted with amendments by law no. 136 of 17 December 2018, and in article 1, paragraph 340, of law no. 160 of 27 December 2019. Introduced by the 2015 Stability Law, recognized for each child adopted or born within the year considered and paid up to the first year of age or up to the first year of adoption. The foreseen contribution is staggered by income brackets; in 2020 it was equal to 1,920 euros per year for families with ISEE not exceeding 7,000 euros, for an amount equal to 1,440 euros for an ISEE value greater than 7,000 euros but less than 40,000 euros, equal to 960 euros for families with higher ISEE to 40,000 euros. Furthermore, starting from 2019, for children subsequent to the first, the amount is increased by 20%;
  • The birth or adoption bonus, referred to in article 1, paragraph 353, of law no. 232 of 11 December 2016. Introduced with the 2017 Stability Law, the measure consists of a one-off contribution for an amount of 800 euros, paid in a single installment and due upon completion of the seventh month of pregnancy or upon adoption ;
  • The birth support fund. Provided for by article 1, paragraphs 348 and 349, of law no. 232 of 11 December 2016. Established with the 2017 Budget Law and with an endowment of 13 million euros for 2020 and 6 million euros from 2021. The fund is aimed at facilitating access to credit for families with one or more children up to three years (or up to three years of adoption) by issuing guarantees to banks and intermediaries. In addition, as part of a broader reform of the tax system, the following measures will be phased out or phased out:
  • The personal income tax deductions for dependent children, provided for by article 12, paragraphs 1, letter c), and 1- bis, of the consolidated income tax law, referred to in the decree of the President of the Republic no. 917 of 22 December 1986. They are due inversely proportional to one’s income and are canceled for income equal to or greater than 95,000 euros;
  • The allowance for the family unit, provided for by article 2 of law decree n. 69 of March 13, 1988, converted with amendments by law no. 153 of May 13, 1988, as well as family allowances provided for by the consolidated text of the rules concerning family allowances, referred to in the Presidential Decree no. 797 of May 30, 1955. Introduced in-depth page 3 in 1988 and due for an amount that depends on the income and the number of members of the nucleus.

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