On June 9, 2021, Decree Law No. 79 (D.L. No. 79) Containing Urgent Measures Concerning Temporary Allowances for Minor Children entered into effect in Italy. D.L. No. 79 was converted into law by Law No. 112 of July 30, 2021.
D.L. No. 79 was issued in accordance with Law No. 46 of 2021, which was enacted in April 2021 and authorizes the government to enact rules to reorganize, simplify, and strengthen measures to support dependent children through the “Single and Universal Allowance.”
D.L. No. 79 establishes a temporary allowance extending from July 1, 2021, to December 31, 2021, for families who do not have the right to the allowances regulated by article 2 of Decree Law No. 69 of March 13, 1988. (D.L. No. 79, art. 1(1).) This provision had created a family allowance for the benefit of dependent employees; holders of pensions and social security benefits deriving from dependent employment; workers covered by insurance against tuberculosis; in-service and retired government personnel; and employees and retired personnel of public institutions. (Art. 2(1).) That allowance is calculated according to the number of members and the income of the family unit, per the applicable regulations. (Art. 2(2).)
Additionally, the temporary allowance created by D.L. No. 79 is to be paid on a monthly basis if, at the time of the respective request and for the duration of the benefit, beneficiaries are legally entitled to the benefit, are Italian or EU citizens or holders of a permanent residence permit, are subject to the payment of income tax in Italy, have domicile or residence in Italy, have dependent children younger than 18 years of age, and comply with other maximum family income requirements. (Art. 1(1).)
The determination of the temporary allowance for minor children is made according to multiple criteria related, among other things, to the total family income and the number of dependent children living in the same household. (Art. 2(1).) The amount of the allowance is increased by 50 euros (about US$59) for each disabled minor child. (Art. 2(2).)
Requests for payment of the allowance are to be made online on the National Social Security website. (Art. 3(1).) The temporary allowance is compatible with the “Citizenship Pension” (reddito di cittadinanza) established in Law No. 26 of March 28, 2019. (Art. 4(1).)
To implement the new legislation, D.L. No. 79 appropriates an additional 1.39 billion euros (about US$1.63 billion) for the year 2021. (Art. 5(2).)The temporary allowance created by D.L. No. 79 will be superseded by the universal Single Child Allowance, which will enter into force on January 1, 2022.