By Vangelis Dourakis

Conversely, the time to pay the third installment of the child allowance: some of the beneficiaries will be the “lucky” and will receive retroactively and others the “unfortunate” as they will either see the “cut” in their accounts, or will not receive the allowance. It is certain that on Thursday, July 31, the A21 allowance will be paid with the competent services to have already “clarified” which beneficiary will get what.

Thus, beneficiaries who have already applied for A21 and have received the first two bi -monthly installments of the allowance should be aware that the amount they are entitled to is recalculated after the submission of their tax return this year.

Who ‘loses’ the reinforcement and how they return it

This is because, after the submission of the tax return (E1) for the 2024 income, the Services of OPECA are recalculating the child allowance.

Depending on the family income stated, the amount of the aid is determined: those who have declared higher earnings than the previous year are very likely to see the allowance to be “clipped” even if one is cut off if someone exceeds the ceiling of income.

Thus, after recalculating those who had “inflated” earnings in 2024 compared to the previous year, they may be required to refund the amounts of the child allowance they have received as first and second installments.

It is provided that “the installment is considered/are considered to be unnecessary amounts paid and should be refunded to OPECA (Piraeus Bank no. Account GR 78 0171 0170 0060 1703 0022 477), with full record of your name and your name.

A copy of the depository – depository must be sent to OPECA.

The child allowance is not confiscated for any debt nor offset by certified debts (Article 15 of Law 4659/2020 Government Gazette 21A ‘).

It is emphasized that the payment of the child allowance that will take place after the expiry of the E1 deadline for this year will include only those beneficiaries who have submitted the tax return of this year and not those who have not submitted tax returns.

That is why those who have not yet applied for A21 will be a good idea to submit their tax return to TAXIS first and after the A21 application.

Who will receive the allowance retroactively

There are, of course, those who will receive retroactively: If initially with the first two doses this year, a smaller amount has been granted and the recalculation arises the right to greater (due to shrinking income), the amount of the dispute is paid retroactively.

Those who submitted applications will also receive retroactively after payment this year and the second installment of the aid before the payment of July 31. This category of beneficiaries will receive “gathering” all three installments of the A21 children allowance.

The amount of the aid is 70 or 42 or 28 euros for each child per month, in the case of the first and second child and depending on the amount of the income. The amount goes up to 140 or 84 or 56 per month from the third and for each subsequent child.

Today, in order to receive the maximum amount of allowance (70 euros for 1 child, 140 euros for 2 children and 280 euros for 3 children) must have family income:

  • Up to 10,500 euros for 1 child
  • Up to 12,000 euros for 2 children
  • Up to 13,500 euros for three children
  • Up to 15,000 euros for 4 children

The right amount is calculated on the basis of the dependent children stated in the A21 application of 2025 and in accordance with the latest cleared statement. Following the submission of this year’s income tax return, the income of the tax year 2024 shall be taken into account for the calculation of the eligible amount.

In order to determine the annual family income, the total, real or imputed, income from any source of a domestic and foreign origin pre -tax, after deducting social security contributions, excludes all -taxable contributions, with the taxpayer of the taxable income, are eligible for all taxes. Submission of a tax return (article 214 of Law 4512/2018).

The calculation is made each time by the Independent Public Revenue Authority (AADE) and the data are drawn from the electronic application of the child allowance (A21), automatically.

The amount recovered through the interoperability of the two electronic systems (AADE and A21) is overall and derives from the sum of the individual income of all VAT IDs involved, without specifying the source of the origin of such income or the family member to which they correspond.