Pay for March 2022, here’s how it changes and what to look out for

Pay for March 2022, such as changes with the introduction of the single check of March 1 and in parallel, the abolition of a range of economic measures to support families with children: from tax deductions for dependent children, passage for ANF, up to the benefits for those who have at least four dependent children. There are large sums of money disappearing from workers’ wages starting in March.

To understand the watershed between the situation until 28 February 2022 and what happens in the pay slips of 1 March, we analyze Legislative Decree 230/2021, in which Article 10 describes the measures that will be taken after the introduction of the Subsidies have been abolished or changed, without forgetting the explanations given by INPS (Circular of 9 February 2022 No. 23) Ed Internal Revenue Service (Circular of 18 February 2022 No. 4 / E).

Our discussion then concludes with a practical example of a paycheck, to test in practice how much and how much money in the pockets of employees will change.

Salary for March 2022, as amended: Stop checks for family unit

By express provision of Article 10, Section 3 of Legislative Decree no. 230/2021, from 1 March 2022, the Allocations for Family Units (ANF) are no longer recognized, limited to families with children and orphans, governed by Article 2 of the Legislative Decree of 13 March 1988 number 69 (and d ‘Law 153 of converted (13 May 1988) and Article 4 of the Consolidated Law on Family Allocations (DPR 30 May 1955 number 797).

The point is that for the current year the family allowances are valid until 28 February 2022. We are referring in particular to the ANF application for the period 1 July 2021 – 30 June 2022, which calculates the amount on a regular basis were published on the tables by the INPS with the message of 17 June 2021 number 2331.

On the other hand, ANFs will be further recognized (in advance on paychecks or on direct payment of INPS):

  • Recognized in families without children and orphans;
  • Rearer regarding periods before March 1, 2022.

As the salary of March 2022 changes, stop at mANF ​​update

In parallel with the sunset of the ANF also travels the temporary increase, which was initially introduced from 1 July 2021 to 31 December 2021 (according to the Legislative Decree 8 June 2021 number 79) only as a measure – bridge until the start of the Single check, then extended for the months of January and February 2022.

Therefore, from 1 March 2022, the amounts in question will be equal to:

  • 37.50 Euros per month for each child, for the benefit of families with a number of children equal to or less than two;
  • 55.00 Euro per month for each child, for families with at least three children.

How will the salary of March 2022 change, stop at dAdmission for children up to 21 years

The aforementioned Legislative Decree No. 230 sets out (Article 10 Section 4) of March 1, 2022, the recognition of deductions exclusively for dependent children aged 21 or over.

The change is justified by the fact that the Allocation Single is also available for dependent adult children (up to 21 years) in one of the following conditions:

  • They attend a school or vocational training, or a course;
  • They are engaged in an internship or a job, which results in a total income of less than 8,000 euros per year;
  • They are registered as unemployed and are looking for work in the public employment services;
  • They make the Universal Civil Service.

Therefore, as of March 1, 2022, as in the Revenue Agency Circular of February 18, 2022, number 4 details:

  • Deductions for dependent children under the age of 21, including increases for children under three years of age and children with disabilities, cease to be effective;
  • The deduction for large families (in the presence of at least four children) for a total of 1,200.00 Euros will be abolished.

Deductions for dependent family members

Under the last aspect, it should be noted that:

  • With regard to abortions for family burdens, until the end of February of the first year of application (2022) the measures which came into force on 28 February (deductions for children under 21 and deductions for large families) will remain in force;
  • As for the additional allowance for families with four dependent children, the amount will only be recognized for the two months of January and February 2022, corresponding to a total of 200 Euros (1,200.00 / 12) * 2 and is even if the existence of fourth child occurs in other months of 2022 in addition to January and February (for example, those 200 euros are payable, even if the fourth child is born in September 2022).

Also read: Depending on family members, who they are and what tax increases they are entitled to. The updated guide

Summary of discounts for dependent children until 28 February 2022

Below is a summary of the annual deductions based on the rules in force until February 28, 2022 (to specify that the amount must be divided by twelve and multiplied by the months in which the child is dependent).

Children Alter Amount per child
1 Less than 3 years old 1,220 * [(95.000 – RC / 95.000)]
3 years or more 950 * [(95.000 – RC / 95.000)]
2 Less than 3 years old 1,220 * [(110.000 – RC / 110.000)]
3 years or more 950 * [(110.000 – RC / 110.000)]
3 Less than 3 years old 1,220 * [(125.000 – RC / 125.000)]
3 years or more 950 * [(125.000 – RC / 125.000)]
4 Less than 3 years old 1,420 * [(140.000 – RC / 140.000)]
3 years or more 1,150 * [(140.000 – RC / 140.000)]
5 Less than 3 years old 1,420 * [(155.000 – RC / 155.000)]
3 years or more 1,150 * [(155.000 – RC / 155.000)]
About 5 The amount of 155,000 Euros will be increased for each child after the 5th child by 15,000 Euros. Instead, the sums of 1,420 and 1,150 euros were confirmed.

In addition, the basic amount for each disabled child has increased by 400 euros (according to Law 104 of 5 February 1992), specifically:

  • 1,220 euros (child under 3 years) increase to 1,620 euros if the child is disabled;
  • 950 Euros (3 years or more) increase to 1,350 Euros if the child is disabled;
  • 1,420 euros (under 3 years in the presence of more than 3 dependent children entitled to an increase of 200 euros) increase to 1,820 euros if the child is disabled;
  • € 1,150 (3 years or older and more than three children on the symbol with the right to an increase of € 200) climbs to € 1,550 if the child is disabled.

Interest for dependent children from 1 March 2022

On the contrary, from 1 March 2022, the annual deduction for dependent children aged 21 or over (to be proportionate, as mentioned above, on the basis of the months in which the child is dependent) is calculated as follows:

Number of children Calculation of deduction for each child
1 950 * [(95.000 – RC) / 95.000]
2 950 * [(110.000 – RC) / 110.000]
3 950 * [(125.000 – RC) / 125.000]
4 950 * [(140.000 – RC) / 140.000]
5 950 * [(155.000 – RC) / 155.000]
About 5 The amount of € 155,000 will be increased by € 15,000 for each child after the fifth.

Also read: Deduction for dependent children 2022

As the salary for March 2022 changes, e.g.Example

At this point, let’s compare a salary of March 2021 with one of March 2022, regarding an employee with:

  • Two 100% dependent children under 3 years of age;
  • ANF ​​corresponds to 118.58 euros per month (Table 11 concerning households with both parents and at least one minor child in which there are no disabled members, income of 30 thousand euros, number of members 4).
Description – 03/2021 Competence Withheld Figurative Element
Gross Salary (A) 2,800.00
INPS c / Dip Contributions (9.19%) 257.32
Taxable Amount (C) 2,542.68 (AB)
Gross Income Tax (D) 659.55
Income Simulation 2021 (C * 13 monthly payments) 33,054.84
Employee Job Reduction (E) 67.58
Child deduction (F) 142.23
Additional reduction (G) 87.11
Net personal income tax 362.63 (D – E – F – G)
ANF 118.58
Net 2,298.63
Description – 03/2022 Competence Withheld Figurative Element
Gross Salary (A) 2,800.00
INPS c / Dip Contributions (9.19%) 257.32
Taxable Amount (C) 2,542.68 (AB)
Gross Income Tax (D) 631.60
Income Simulation 2022 (C * 13 monthly payments) 33,054.84
Employee Job Reduction (E) 124.93
Child deduction (F) 0
Additional reduction (G) 0
Net personal income tax 506.67 (D – E – F – G)
Net 2,036.01

Assuming that the worker has submitted an application for a single check (ISEE equals 40 thousand euros), the monthly amount that they receive (exempt from INPS deduction and personal income tax) corresponds to a total of 100.00 euros for both children.

The amount in question (even if paid by the INPS) not added by March 2022 brings the total cost for the month to € 2,136.01.

Payroll 2022, further information

Finally, let us recall that since January, as a result of the IRPEF reform, they have also changed Prices in IRPEF brackets 2022 and again from January onwards, the discount on employee contributions will be subject to a certain income threshold.

Read on for more information complete and updated guide.

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