How do I apply for the Italian Universal Child Allowance as a cross-border worker?
Answered with official sources — Family, allowances and maternity
Updated 11 August 2026
Answer
The Universal Child Allowance (AUU) was created by dlgs 230/2021, replacing ANF, child tax credits and birth premium source: Normattiva, dlgs 230/2021. Apply on inps.it with SPID/CIE by 30 June of the year (retroactive to March-May if filed by 30 June). Amount in 2026: from EUR 57.45 to EUR 199.40/month per child based on the household ISEE (<40,000 €, 40,000-45,000 €, >45,000 €). Adult children 18-21 in study or low income (<€8,000) get a reduced amount. An Italian-resident cross-border worker has full rights. The Swiss employer tops up the differential via CCAF. AUU is not subject to IRPEF and does not count toward the next year's ISEE.
Official sources
Other questions on this topic
- Can children of cross-border workers receive Swiss study grants?
Cantonal study grants are reserved for Swiss residents (Ticino cantonal grants law, art. 3). Children of G permit cross-border workers residing in Italy cannot apply.
- Can I care for my elderly parents in Italy as a cross-border worker?
Yes. An Italian-resident cross-border worker can use Italian L. 104/1992 leaves (3 days/month) for disabled parents while working in Switzerland. The daily pay is covered by INPS through the Swiss employer in compensation with the AVS office (EU Reg. 883/2004 art. 21).
- Can I enrol my child in a Swiss daycare?
Swiss daycare («Nidi»/Kita) take children 3 months-3 years for a fee. Residents pay income-based rates (cantonal ordinance LAsi 2019). Cross-border workers pay the full fee (CHF 100-160/day, CHF 1,800-2,800/month full-time) because municipalities only subsidise residents.
- How does maternity leave work for a cross-border worker?
In Switzerland APG (LAPG RS 834.1) provides 14 weeks of paid leave at 80% of salary, max CHF 220/day (2025), via the AVS compensation office. A cross-border worker employed in Switzerland has full rights like residents.
- Is there a paternity leave in Switzerland for cross-border workers?
Yes. Since 1 January 2021 LAPG (art. 16i-16j) provides 2 weeks (10 working days) of paternity leave paid at 80% max CHF 220/day, to be used within 6 months of birth. Apply on form 318.750 with the AVS compensation office.
- Can my non-EU spouse live with me in Italy as a cross-border worker?
Yes. A cross-border worker who is EU/EFTA or Italian citizen has the right to reunite a non-EU spouse in Italy under dlgs 30/2007 (transposing EU dir. 2004/38/EC).
- In case of separation, where is child custody decided?
Jurisdiction lies with the court of the child's habitual residence (EU Reg. 2019/1111 «Brussels II-ter»). If the family lives in Italy and the worker commutes to Switzerland, the Italian ordinary court (juvenile tribunal or specialised section) decides.
- Can a cross-border worker claim back Italian ANF arrears?
The Italian Family Allowance (ANF) was abolished on 1 March 2022 for families with children, replaced by AUU. ANF however remains for «childless» households (disabled spouse, dependent siblings).
The information on this page is for guidance only and does not replace personal advice from an accountant, lawyer or union office. Tax, social-security and permit rules change frequently: always verify with the official sources linked in each answer.