Single allowance for children: new for 2026 with specific ISEE and increases for large families

The single allowance for children becomes 'richer' for families with dependent children, thanks to the introduction of an "Isee for specific family benefits and for inclusion", which is used to calculate the amounts due. The innovation, introduced in 2026, provides for the calculation of the equivalence scale which is increased according to the number of children: 0.10 for 2 children; 0.25 for 3 children; 0.40 for 4 children; 0.55 for 5 or more children.

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Furthermore, a greater deductible is introduced on home ownership, which increases as the value of the house increases and depending on the number of children. Among the innovations introduced for the provision of the single allowance is the provision also for children resident in another EU state and for parents not resident in Italy but with domicile and work in the country.

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Terms for disbursement

On the INPS page dedicated to the single universal allowance, we read that the payment "is due to families in which the following conditions apply: for each dependent minor child; for new born children it starts from the seventh month of pregnancy; for each dependent adult child, up to the age of 21 (who attends a school or professional training course, or a degree course; carries out an internship or a work activity and has a total income of less than 8 thousand euros per year; is registered as unemployed and looking for a job at the public employment services; carries out universal civil service, without age limits. the ISEE is subsequently certified by 30 June".

Progressive variable quota

The amount is determined based on the ISEE, taking into account the age of the dependent children and numerous other elements. In particular, the following is envisaged: a progressive variable quota in relation to the ISEE thresholds revalued annually (from a maximum of 203.8 euros for each minor child with ISEE up to 17,468.51 euros to a minimum of 58.3 euros for each minor child in the absence of ISEE or with ISEE equal to or greater than 46,582.71 euros).

The amounts due for each child may be increased in the cases of: large families (for children after the second); mothers under 21 years of age; families with four or more children, both parents with income from work; children with disabilities; children under one year of age; children aged between 1 and 3 years for families with three or more children and ISEE up to the maximum threshold reevaluated annually (46,582.71 euros for the year 2026).