The universal child benefit is set to increase – here’s how it will change under the new ISEE calculation
Among the new measures is the extension of coverage to children residing in another EU country and to parents who are not resident in Italia but who have their domicile and work in the country
The universal child allowance is set to increase for families with dependent children, thanks to the introduction of an “ISEE for specific family benefits and inclusion”, which is used to calculate the amounts payable. This new measure, introduced in 2026, provides for the calculation of an 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.
In addition, a higher allowance for owner-occupied homes is being introduced, which increases as the value of the home rises and depending on the number of children. Among the new measures introduced for the payment of the universal child allowance is the extension of eligibility to children residing in another EU country and to parents who are not resident in Italia but who are domiciled and employed in the country.
Terms and conditions for payment
The INPS webpage on the universal child allowance states that the benefit “is payable to families meeting the following conditions: for each dependent child under the age of 18; for newborns, it begins in the seventh month of pregnancy; for each dependent child of full age, up to the age of 21 (provided they are attending a school or vocational training course, or a degree course; is undertaking a work placement or in employment and has a total income of less than 8,000 euros per annum; is registered as unemployed and seeking work with the public employment services; is performing universal civilian service); for each dependent child with a disability, with no age limit. The Social Security Institute points out that the allowance is payable to families who “at the time of application hold a valid ISEE”, in accordance with the relevant bracket. The amount is paid “with retroactive effect, including all arrears, even to those who do not hold a valid ISEE at the time of application but for whom the ISEE is subsequently certified by 30 June”.
Progressive variable rate
The amount is determined on the basis of the ISEE, taking into account the age of dependent children and a number of other factors. Specifically, the following applies: a variable amount that increases progressively in line with the ISEE thresholds, which are reviewed annually (ranging from a maximum of €203.80 per minor child with an ISEE of up to €17,468.51 to a minimum of €58.30 per minor child with no ISEE or with an ISEE of €46,582.71 or more).
The amounts payable for each child may be increased in the following cases: large families (for children after the second); mothers under the age of 21; families with four or more children, where both parents are in paid employment; children with disabilities; children under one year of age; children aged between 1 and 3 years in households with three or more children and an ISEE up to the maximum threshold, which is reviewed annually (€46,582.71 for the year 2026).
