Unique and universal allowance for dependent children: Criteria, requirements, limits and quantification of benefits

By law n. 46 of 2021, Parliament delegated the government with the primary goal of reorganizing, strengthening and simplifying child support measures. It was therefore introduced, with the Legislative Decree of 21 December 2021, n. 230, the sole and universal license (AUU).
Let’s look at the most important aspects, try to summarize the most important news.

Who is it for?

The only and universal allowance is for families if these conditions are met:

  • for any dependent minor child In the, for the new born, lives of the seventh month of pregnancy;
  • for any dependent adult child, up to the age of 21, who:
    • You go to a school or vocational training, or a course;
    • does an internship or a job and has a total income of less than 8 thousand euros per year;
    • is registered as unemployed and is looking for a job in the public employment service;
    • übt universal Civil Service;
  • for any dependent child with a disability, without age limits.

Clearly, only dependent children are considered as belonging to the family unit designated for ISEE purposes.

How is the allowance determined?

The amount of the check it is defined in relation to the economic condition of the family unit, arise fromI SEE; therefore, for families who are in possession of a valid ISEE at the time of application, the allowance is provided with amounts paid parameters to the appropriate ISEE range.

Amounts de quo and the increases are recognized, reversible with all the withdrawal, also for those families who are not in possession of an ISEE valid in the application Forwarding Phase, but for those the ISEE will then be certified by June 30th.

The only allowance for dependent children it can also be requested in violation of ISEE or with ISEE higher than 40 thousand euros. Then, will be paid Minimum quantities required by law check.

How much will I see?

The art. 4 of Legislative Decree no. 230, as well as the tables linked to the same:

  1. For every little child a sum of 175 euros per month is provided. This amount is fully due for an ISEE equal to or less than 15,000 EUR. For higher ISEE levels it goes down gradually up to a value of 50 Euros according to an ISEE of 40,000 Euros.
  2. For all adult childuntil the age of 21, is expected an amount equivalent to 85 euros per month if the ISEE is equal to or less than 15,000 Euros. For higher ISEE levels, it gradually goes down to a Will be equal to 25 euros in correspondence with an ISEE equal to 40,000 euros.
  3. For each child after the second, there is an increase in the amount of 85 euros per month. This amount is payable in full for an ISEE equal to or less than 15,000 Euros. For higher ISEE levels, it gradually decreases until it reaches a value of 15 Euros in correspondence with an ISEE of 40,000 Euros.

In all these cases, the minimum amount remains constant for ISEE levels above 40,000 Euros.

Amount of allowance for children with a disability

The art. 4 continues, asks:

  1. For any child with a small disability there is an increase in the amounts aus supra Identifies 105 Euros per month in case of non-self-sufficiency, 95 Euros per month in case of severe disability and 85 Euros per month in case of medium disability.
  2. For any adult disabled child, up to 21 years there is an increase of 80 euros per month.
  3. For all dependent child with disabilities aged 21 or over there is a check for the amount of 85 euros per month. This amount is payable in full for an ISEE equal to or less than 15,000 Euros. At higher ISEE levels it gradually decreases until in a correspondence with an ISEE of 40,000 Euros reaches a value of 25 Euros, beyond that the amount remains constant.

Determining the AUU if the ISEE is missing

In the absence of ISEE at the time of application of the application, the check will be made on the basis of the self-declared data in the application according to Art. 46 by D.PR. n. 445/2000. With the following specifications:

  • If the ISEE is submitted by June 30, the service will be balanced, including by the stability of March;
  • For ISEE presented from July 1, the service is calculated based on the value of the indicator at the time of presentation of ISEE;
  • In case of total embezzlement of ISEE or ISEE over 40,000 Euros, the benefit is calculated with the minimum amount, ie 50 Euros for small children, 25 Euros for Adults.

TOBrogues and changes

The art. 10 of the relevant provision specifies that, with the entry into force of the AUU, January 2022 and the following birth control measures will be abolishedabsorbed by the same check:

  • the birth or adoption bonus (ie section 353 of Article 1, Law No. 232 of 11 December 2016);
  • the regulatory provisions relating to the Birth Support Fund (paragraphs 348 and 349 of Article 1, of Law No. 232 of 11 December 2016).

From March 1st also:

  • the allowance is canceled for families with at least three minor children (it is only available for the months of January and February);
  • limited to families with children and orphans, the benefits referred to in the species. 2 of DL 13 March 1988, n. 69;
  • Modification of deductions for family burdens: applies exclusively to other dependent family members and children over 21 years of age.

Compatibility with social benefits and tax neutrality

The art. 7 of the decree in question establishes the compatibility regime, provided that:

  • de Scheck “In the compatible with the use of all other boar measures in favor of dependent children of the regions, Autonomous Provinces of Trento and Bolzano and of local authorities“;
  • the check is compatible with the Basic Income;
  • for the determination of family income according to Art. 2, c. 1, letz. b), number 4), of the Legislative Decree of 28 January 2019, n. 4, the check is not included in the social treatment according to Art. 2, c. 6, of the same DL.

The art. 8, on the other hand, emphasizes that “the check does not contribute to the formation of the total income referred to in the type. 8 of the Consolidated Income Tax Act, referred to in the Presidential Decree of 22 December 1986, n. 917“(In simple terms, for IRPEF purposes).

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