Single allowance for children and paternity leave, but also great classics of the past such as baby bonus, nursery bonus and birth bonus. Between news, extensions and deadlines, the tax chapter of the maneuver 2021 contains various measures in favor of families. Many follow the logic of the Italian "bonus economy", multiplying incentives, rebates and exemptions. The goal, however, is to start overcoming this approach by channeling various measures for the family into a single channel, that of the single child allowance. The path is traced, but it will take (at least) six months to reach the goal. Also because the application of the entire maneuver is linked to as many as 176 implementing decrees.
SINGLE ALLOWANCE FOR CHILDREN
The Budget law allocates the funds that the State will spend - as part of a general tax reform - to restructure aid to families by creating a single and universal allowance for each child under 21. The amount will vary according to the Isee, but increases will be provided starting from the third child and for disabled children. The most important news is that for the first time even self-employed workers and freelancers will obtain financial support for dependent children up to the age of majority. We should start in July 2021, but the conditional is necessary, given that in six months the enabling law (by Parliament) and then the legislative decrees (by the Government) should first be written and approved. Time is short, the majority wobbles and in the coming months the priorities will be the vaccination plan and the detailed writing of the Recovery Plan.
PATERNITY LEAVE
Mandatory paternity leave is extended from 7 to 10 days for children born or adopted in 2021. Furthermore, both mandatory and optional leave for new fathers are extended to cases of perinatal death.
THE BABY BONUS IS EXTENDED
Two-year extension for the baby bonus, refinanced with 340 million euros for 2021 and another 400 for 2022. The monthly subsidy from 80 to 160 euros - calculated on the basis of the ISEE - can therefore be requested for each child born or adopted by 31 December 2021. Warning: INPS reminds you that those who started collecting the baby bonus in 2020 must calculate and communicate the Isee 2021 by January to obtain the monthly payments they are entitled to this year.
RENEWED NURSERY BONUS FOR 2021
even the nest bonus is confirmed for 2021. The structure does not change:
- 3 thousand euros a year with Isee up to 25 thousand euros;
- 2.500 euros with Isee up to 40 thousand euros;
- 1.500 euros with Isee over 40 thousand euros.
The INPS specifies that there is nothing left to do for the fees paid in 2020: the applications had to be presented by 31 December last year.
BIRTH PRIZE TOWARDS THE END
Travel to extinction instead the birth premium, the one-time check of 800 euros for all expectant mothers (with no income limits), paid starting from the seventh month of pregnancy. The incentive should in fact be absorbed by the new single allowance for children, whose departure is scheduled for July.
BONUS FOR SINGLE MOTHERS WITH DISABLED CHILDREN
The maneuver then creates a new contribution for unemployed or single-income mothers, belonging to single-parent families and who have dependent children with a disability exceeding 60%. The monthly allowance will be a maximum of 500 euros net. The measure, active in the three-year period 2021-2023, provides for a spending limit for the state coffers (5 million euros) and requires an implementing decree to enter into force.
OTHER SIZES
Finally, the family package of the latest budget law also includes other appropriations:
- 5 million euros for 2021 to the Fund for family policies (money to be used to encourage the return of women to the company after giving birth);
- 500 thousand euros, again for 2021, to associations that offer psychological assistance to parents who must mourn the loss of a child;
- 5 million a year for three years to help couples with infertility and sterility who want access to medically assisted procreation.
