Application for social security contribution for childcare and care

It is a contribution on compulsory/voluntary social security charges incurred by persons who are authorised to make compulsory and/or voluntary social security payments to Inps/Social Security Institutions or to Supplementary Social Security Funds for the periods dedicated to the care and education of their minor and/or entrusted children within the age of 3 and/or 5 years.

The minor and/or foster children must be cohabiting with the applicant and must be certified by the applicant's registry office. In the case of fostering, the registry status may be disregarded.

The date of the adoption measure means, in the event the adoption is pronounced in a foreign country, the date of the measure by which the Juvenile Court in Italy orders the transcription of the foreign adoption measure in the civil status registers.

Foster care means both foster care arranged on a full-time basis pursuant to Title I-bis of Law No. 184 of 4 May 1983, and pre-adoptive foster care arranged pursuant to Title II, Chapter III of the same Law.

DURATION AND EXTENT OF THE CONTRIBUTION

The contribution for the social security coverageof the periods devoted to the care and education of the children or minors entrusted is due as of the third month of life and within three years of the children's life or within three years of the date of the adoption measure. In the case of fostering, the contribution is due for the entire duration of the fostering and, in any case, until the foster child turns eighteen.

The amount of the contribution is calculated

• up to 9,000.00 euro per year in support of voluntary payments to INPS or another social security fund;
• up to 4,000.00 euro per year to support compulsory contributions paid by self-employed workers or self-employed professionals;
• up to 4,000.00 euro per year in support of complementary social security,

in proportion to the number of weeks/months devoted to the care and education of children and covered by social security payments.

The contribution in support of voluntary continuation or compulsory social security is in any case due within the limit of the social security payments made.

The contribution for part-time workers is due from the third month of life until the fifth year of the child's life. In the case of fostering, the contribution is due for the entire duration of fostering and in any case until the child's 18th birthday.

The amount of the contribution is calculated

• up to 4,500.00 euro per year for voluntary continuation at INPS;
• up to 2,000.00 euro pro rata per year in the case of supplementary pension support,

in proportion to the number of contribution weeks integrated over the calendar year and is entitled, within the limit of the social security payment made, taking into account the integration of mandatory contributions determined by the Social Security Institute up to one hundred per cent of those provided for full-time.

For the purposes of supporting the supplementary pension scheme at the time of submitting the application for the contribution, the person concerned must be enrolled in one of the supplementary pension schemes governed by Legislative Decree No. 252/2005 and must have made contribution payments totalling at least €500.00, excluding the severance pay and the employer's contribution. The contribution is paid directly by the Company Pensplan Centrum Spa on behalf of the Autonomous Province of Trento (see the agreement entered into on 24 January 2022) to the supplementary pension scheme in which the beneficiary is enrolled, without the need for any disbursement by the beneficiary, subject to the above-mentioned regularity of contributions. If at the time of disbursement there is no longer any complementary pension position following retirement or total redemption, the sums due are paid directly to the person concerned; in the event of death, the sums due are paid directly to the heirs.

Applications must be submitted

(a) by 31 December of the year following the year to which the voluntary and compulsory social security contributions relate;

b) within six months of the deadline for voluntary social security payments for those in part-time employment;

c) by 31 December of the year following the year in which the period devoted to the care/care of the minor child took place for those who are members of a supplementary pension fund.

The contribution is not due in the case of simultaneous employment, including that provided for by Article 18 of Law no. 97 of 31 January 1994 (New provisions for mountain areas), self-employment or freelance work. The legislation establishes that there is no simultaneous employment if, although there is a single activity, there is an obligation to pay contributions into more than one compulsory social security fund or institute, or if membership of more than one fund or institute is due as a result of simultaneous employment within a single company of which the worker is both an active member, self-employed worker and director.

The aid cannot be cumulated with the aid provided for in Article 2 of Regional Law No 1 of 18 February 2005, Regional Law No 4 of 26 November 2020, nor with the aid provided for in Articles 4, 6a, 6b and, where the owner of the agricultural holding is the same as the beneficiary, with the aid provided for in Article 14 of Regional Law No 14 of 25 July 1992. 14 of Regional Law No 7 of 25 July 1992 and is also incompatible with membership of the voluntary regional pension insurance scheme for housewives referred to in Regional Law No 3 of 28 February 1993.

Only one contribution may be granted for care or assistance provided to the same person and in the same period even if the applications are submitted by different persons.

Contributions in support of supplementary pensions may also be granted for periods covered by notional contributions, excluding those deriving from the loss of employment, and may be cumulated with the allowances and leaves of absence provided for by Legislative Decree no. 151 of 26 March 2001.

Applications may be submitted by

• all those who are not enrolled in a compulsory social security scheme and who are authorised to make voluntary social security contributions (with INPS or one of the social security funds of the liberal professions) or are enrolled in a supplementary social security scheme;
• workers employed only in the private sector for periods of unpaid leave without pay and without compulsory social security coverage and/or leave excluding periods of unemployment;
• self-employed workers and self-employed women;
• self-employed men and women; self-employed women and men;
• workers employed in the private sector who have a part-time contract of employment with working hours of up to 70% of those stipulated for time;
• domestic workers who are members of supplementary funds.

The applicant must:

1. be, at the date of the application, an uninterrupted resident for at least 5 years in the region of Trentino-Alto Adige or be an uninterrupted resident for at least 1 year in the case of a total of at least 15 years of residence in his/her lifetime

2. and not be the holder of a direct pension (pension treatment paid on the basis of own contributions, including notional ones, or on the basis of social security registration of any kind, with the exclusion of the complementary one as per Legislative Decree 252/2005).

The applicant does not have to submit any declaration of family economic condition (ICEF).

The application may be submitted

• to the Provincial Agency for Supplementary Assistance and Welfare by certified mail at apapi@pec.provincia.tn.it
• to Assistance Patronages.

If the applicant is a part-time worker and makes voluntary payments into the social security funds of Inps, he/she may apply within 6 months from the date of payment of the last Inps bulletin of the reference period.

• social security payment receipts and/or contribution statements;
• valid identity document;
• any documentation proving eligibility requirements.