Gender Budget Report 2018: Policy Impact Analysis and Resource Reallocation

1. Gender Budget Report 2018 Budget Division The State General Accounting Office Ministry of Economy and Finance

2. THE GENDER BUDGET REPORT • The gender budget pilotprojectwasintroduced by the Italian Public Finance and Accounting Law(196/2009),among the rulescompleting the State budget reform. The regulationrequires for an analysis of State’srevenues and expenditures. The aim is to evaluate the different impact of budget policies on men and women in terms of money, services, time and unpaid work. • The first pilot gender budget regarded the Final Account / End-of-Year Budget 2016. • Recently, Legislative Decree 116/2018, art. 8 strengthened the gender budget: • In addition to assessing the impact of public policies on gender, the gender budget should be aimed to redefine and reallocateresources, takinginto account the «BES» indicators, adopted in the Economy and Finance Document to improve the planning and monitoring of public finances, integrating the analysis of strictly economic dimensions (suchas GDP) with considerations concerning the fair and sustainable well-being of society. • A special committeeshould be constituted at the Ministry of Economy and Finance; its members should include a representative of the same Ministry, one of the Presidency of the Council of Ministries (PCM), one of ISTAT (the National Statistical Institute) one of INPS (National Social Security Institute) and two experts from accademia or research institutions.

3. THE MAIN ACTORS INVOLVED • The State General Accounting Department of the Ministry of Economy and Finance, responsible for the State Budget and Final Accounts preparation as well as for collecting data on public employees. • The Department of Finance of the Ministry of Economy and Finance, responsible for the analysis of the impact of major revenue policies • The Department of General Affairs of the Ministry of Economy and Finance, responsible for data on payments of wages and salaries of employees of all central government administrations • Each administrative managing level unit of central State administrations (including the territorial branches) and the Presidency of the Council of Ministers are involved in fulfilling the requirements set out in the guidelines (see Circular RGS n. 9 of March 29, 2019) • ISTAT, to collect new indicators useful for monitoring budget policies in a gender perspective • INPS, to collect new indicators for measuring the gender gaps in society • Department of Equal Opportunities of the Presidency of the Council of Ministers with which a continuous collaboration is active

4. THE EVOLUTION OF GENDER POLICIES REGULATIONS: MODALITIES OF INTERVENTION • Protection or guarantee acts against discriminationthat are aimed to level the playingfield: • 56 regulatory interventions from 1948 to 2018, of which 25 after 2000 • 30 interventions without effects on the budget (regulation), 25 with effects on the budget (expenditure intervention) and one contributory relief intervention • Positive actionsaimedatreducingsubstiantialinequalitiesbetween men and women: • 91 regulatory interventions from 1945 to 2018, of which 79 after 2000 • 43 interventions without budget effects (regulatory only). 48 interventions with effects on the budget (43 interventions of expenditure and 4 tax breaks and one social security contribution facilitation)

5. THE EVOLUTION OF GENDER POLICIES REGULATIONS: AREAS OF INTERVENTION • Work-life balance : 28 interventions from 1971 to 2018 • Combating gender violence: 15 interventions from 1958 to 2018 • Education and interventions against gender stereotypes: one intervention in 2015 • Protection of work, social security and assistance: 25 interventions from 1948 to 2018 • Protection and support of motherhood: 18 interventions from 1951 to 2018 • Labor market: 4 operations in 1992 and 2018 • Integrating gender policies in public action (gender mainstreaming): 9 interventions from 1999 to 2018 • Equality in civil relations: 8 interventions from 1948 to 2018 • Participation in economic, political and administrative decision-making processes: 30 interventions from 1945 to 2018 • Health, lifestyle and safety:9 interventions from 1975 to 2018

6. THE GENDER BUDGET PILOT IS ON THE STATE FINAL ACCOUNTS • The gender budget on the State final accounts is affected by the fact that not all policies: • imply costs for State budget: (e.g. those of a regulatory nature or exclusive competence of other levels of government) • are clearly or completely represented among the budget expenditures (for example those concerning transfers to other public administrations or funds managed through extra-budget accounts) • are representedamong the budget revenues(some tax relief schemes are represented in the budget with a dedicated line item on the revenue side and the compensation on the expenditure side; others cannot be separated from general income taxes). • These cases occur in several public interventions that explicitly aim to reduce gender disparities. e.g.: • Rules on "pink quotas" or feminicide • Expenditure for child-care services under local government • Income tax exemptions for the brain gain or domestic services contributions • Extra-budget accounts, such as those for the management of European structural funds and the Guarantee Fund for small and medium-sized enterprises

7. THE GENDER BUDGET PRODUCTS Reclassification of expenditure from a gender perspective. Indicatorsfor monitoring gender gaps Reclassification of legislationon gender policies. Analysis of mostimportanttaxpolicies. Actions led by Administrationsreduce gender inequality In the economy and society Defense actions or positive actions With or without costs for the State budget Micro-simulation assesevaluate the redistributive effects of income tax rates. «gender neutral» expenditure Sectoral policies «gender sensitive» expenditure among public employees Employeepolicies Analysis of recipients of tax break regimes. «Aimed at reducing gender disparities» expenditure Are involved: General Accounting of the State / IGB and IGOP Finance department and Department of General Affairs All Ministries and the Presidency of the Council of Ministers (and in particular the Department of Equal Opportunities and Department of Public Function) INPS and ISTAT 7

8. GENDER GAPS IN THE ECONOMY AND SOCIETY Indicators try to highlight the different characteristics and behaviours of men and women with respect to multiple economic and social phenomena, with the most recent data in historical series:

9. GENDER GAPS IN THE ECONOMY AND SOCIETY Some indicators of gender budgeting belong to the so-called BES (indicators of fair and sustainable well-being) analyzed and published also in the Economy and Finance Document (DEF):

10. Labourmarket Although slightly increasing, in Italy the female employment rate is 49,5% despite the average EU rate is 63,4%. Women with children are more penalized. Ratio between the employment rate of women with pre-school children and the employment rate of women without children (%). Employment rate, by gender (%). ISTAT data. For more detailed information, please refer to paragraph 1.1 of the Report to Parliament.

11. The incidence of low-paid employees is higher among women and a higher proportion of women are over-educated in relation to their jobs. Over-educated employees by gender and territorial distribution (%). Share of low paid employees, by gender (%). ISTAT data. For more detailed information, please refer to paragraph 1.1 of the Report to Parliament.

12. Life-work balance Men taking advantage of childcare leave are increasing but the gender gap is still significant and the propensity of taking advantage of voluntary leave remains very low among men. Number of beneficiaries of compulsory and voluntary leave for fathers. (*) provisional data (**) the optional leave was not extended for 2017, but was reinstated at the rate of one day for the year 2018 (***) Ratio between the number of male beneficiaries and the total number of beneficiaries Number of parental leaves in the first twelve years of life of the child, by gender. (*) provisional data (**) Ratio between the number of male beneficiaries and the total number of beneficiaries INPS data. For more detailed information, please refer to paragraph 1.2 of the Report to Parliament.

13. The share of children who attend nursery schools or other childcare services is increasing slightly; on the other hand, there is a reduction in applications for the “childhood bonus”, vouchers to families for the purchase of baby-sitting services or contributions to help families to pay costs for childcare. Share children aged 0-2 in nursery or other childcare services (%) Applications accepted for the childhood bonus (contribution to costs of childcare services or babysitting vouchers) Elaborations on INPS and ISTAT data. For more detailed information, please refer to paragraph 1.2 of the Report to Parliament.

14. Protection of work, social welfare and assistance Considering the available income, women, in all age groups, are more subject to risk of poverty than men. Social transfers do not noticeably correct the gap. In terms of absolute poverty measured on consumption, the gender gap seems less marked and the worst conditions affect young people. Poverty risk rate, before and after receiving social transfers (ST), for persons over 65 years of age and gender (%). Persons in absolute poverty by gender and age (%). EUROSTAT and ISTAT data. For more detailed information, please refer to paragraph 1.3 of the Report to Parliament.

15. In Italy, about 80 per cent of women have access to social security benefits (compared to 90 per cent of men). The average gross annual amount of pension income (including welfare income) of Italian women is about 7 thousand euro lower than that of men in the age group between 60 and 79 years. Annual average gross amount of retirement income and seniority for retired men and women by age group. Thousands of euros. Year 2017. Rate of pension coverage by gender for persons aged 65 and over (%). Year 2016. EUROSTAT and ISTAT data. For more detailed information, please refer to paragraph 1.3 of the Report to Parliament.

16. Female students are better at reading but they lag behind in math and science - skills for which the gender gap has increased over the years. Girls are more likely to attend high school, while men prefer technical insititutes. • Education and gender stereotypes Average score reached by 15-year-old Italian students in reading, math and science, by gender. Distribution of students by subject area, by gender (%). OECD – PISA, MIUR data. For more detailed information, please refer to paragraph 1.4 of the Report to Parliament.

17. Early leavers from school and training are predominantly male, although the data for women is on the rise respect to the previous year. The incidence of young people neither in employment nor in education and training is significantly higher than the European average, especially among women (about 29% of women "neet" against an EU average of 17%). Earlyleavers from school and training, by gender (%). (*) The gender gap is calculated as the difference between the value for men and for women. Young people neither in employment nor in education and training(Neet), by gender (%). ISTAT - EUROSTAT data. For more detailed information, please refer to paragraph 1.4 of the Report to Parliament.

18. The incidence of young graduates is higher among women, however, scientific and technological disciplines are increasingly for men (among graduates of the area "STEM" about 60 per cent are men) Composition of STEM graduates by gender (%). Percentage of people aged 30-34 who have completed a university degree over the total in that age group in Italy, by gender. EUROSTAT data. For more detailed information, please refer to paragraph 1.4 of the Report to Parliament.

19. In Italy, the performance of education (in terms of employment) is lower than the European average, especially for women. The emigration of graduates is, however, a phenomenon that affects mostly men. Employment rate of young graduates and PhDs who have not completed their education for more than three years, by gender (%). Migration rate of Italian graduates aged 25-39, per 1,000 graduates of the same age group (values per thousand). EUROSTAT - ISTAT data. For more detailed information, please refer to paragraph 1.4 of the Report to Parliament.

20. The number of women on the boards of Italian public listed companies is growing. For the first time in Italy, women have come to hold the position of CEO of some major listed companies (2,9 per cent of women compared to 97,1 per cent of men). • Participation in economic, political and administrative decision-making processes Chief executive officer of the largest Italian listed companies, by gender (%). Percentage of women in the boards of listed companies and companies controlled by PA (%). Cerved, Consob, EqualOpportunitiesDepartment– PCM e EIGE data. For more detailed information please refer to section 1.5 of the Report to Parliament.

21. In the 18th legislature, the share of women in the national parliament increased (36 per cent in the lower house and 34 per cent in upper house). At the same time, the participation of women in the Government is decreasing. Percentage of Ministers, by gender. Composition of elected in the lower house of Parliament, by gender (%). EIGE data. For more detailed information please refer to section 1.5 of the Report to Parliament.

22. Gender-based violence is a phenomenon that involves about a third of the Italian female population. It is a rather stable phenomenon over time and, in recent years, there have been fewer cases of voluntary homicide and sexual violence, while there have been more reports on stalking. • Combating gender violence Number of convicts by type of offence and by gender. Number of victims of crime by type of crime and by gender. ISTAT data. For more detailed information please refer to section 1.6 of the Report to Parliament.

23. Most of the voluntary homicides of women are carried out by people who belong to the sentimental and family sphere of the victim. If the victim is a man, the offender is usually a stranger. Perpetrators of homicide of women according to their relationship with the victim (%). Perpetrators of homicide of men according to their relationship relationship with the victim (%). ISTAT data. For more detailed information please refer to section 1.6 of the Report to Parliament.

24. Concern about being sexually assaulted is decreasing. Calls to the 1522 toll-free number against gender-based violence increased. Percentage of women concerned about sexual assault, by age group. Number of valid calls to toll-free number 1522. ISTAT and Department of Equal Opportunities of the Presidency of the Council of Ministers data. For more detailed information please refer to section 1.6 of the Report to Parliament.

25. Although on average they live longer, women have a shorter life expectancy in good health than men, even if the latter are more exposed to risk factors (smoking, alcohol consumption, unbalanced diet, etc.). • Health, life-style and safety Standardised proportion of people 14 years of age and older who claim to smoke (%). (*) The gender gap is calculated as the difference between the value for men and for women. Life expectancy in good health at birth, by gender(%). (*) provisional data (**) The gender gap is calculated as the difference between the value for men and for women. ISTAT data. For more detailed information please refer to section 1.7 of the Report to Parliament.

26. In terms of prevention, there are still major territorial differences in screening programmes for breast cancer. Overall adherence to screening programmes for cervical cancer is decreasing. Rate of adhesion to screening tests for the prevention of cervical cancer. Women who have performed first level screening tests in a programme for breast cancer by geographical distribution (in millions). ISTAT data. For more detailed information please refer to section 1.7 of the Report to Parliament.

27. Some indicators were selected to monitor gender disparities among central government employees. The source of these indicators are “ContoAnnuale –RGS” and the answers of each administration to a questionnaire. • GENDER DISPARITY AMONG CENTRAL GOVERNMENT EMPLOYEES • Permanent employees • Public managers (supervisors and executives) (only for the Ministry sector and for the Presidency of the Council of Ministries) • Replacement rates (hirings/retirements) • Share of employees holding only the minimum compulsory level of education (only for the Ministries and Presidency of the Council of Ministries sectors) • Share of managers holding a post graduate degree (only for the Ministry sector and for the Presidency of the Council of Ministries) • Part-time employees and share of mothers of new born-children who opted for part-time work • Parental and family leaves (maternity, paternity and other temporary leaves for compelling family-related reasons) • Professional training • Retirements • Overtime work

28. In a context of general ageing of central government, the 2018 gender budget introduces indicators to analyse the individual characteristics of male and female employees in central government: • Total of employees by gender and age group • Employees under thirty years old • Employees between thirty and fifty-nine years old • Employees aged sixty years and more • Managers (supervisors and executives) by gender and age group • Managers under thirty years old • Managers between thirty and forty-four years old • Managers between forty-five and fifty-nine years old • Managers aged sixty years or more old

29. The gender distribution of employees in the Ministries and Presidency of the Council of Ministries sees an overall substantial balance. However, women are concentrated in the school sector. • The gender composition of employees Gender composition of central government (%). Percentage of school employees over total central government employees (%). Calculations on «Conto Annuale RGS» data. For more detailed information please refer to section 2.1 of the Report to Parliament.

30. Regardless of the sector, the share of women decreases at the top positions in terms of responsibilities and salaries, despite the fact that women have, on average, higher educational qualifications. Percentage of women in the Ministries, by level of education. Percentage of executives with higher education qualifications. Calculations on «Conto Annuale RGS» data. For more detailed information please refer to section 2.1 of the Report to Parliament.

31. In general, the share of young employees (under thirty years old) is higher among men (who are the majority in the Armed Forces and Police Corps where university degrees are not a requirement). On the contrary, among women there is a greater presence of employees over sixty (which are more numerous in the school sector). • Composition of employees by gender and age Percentage of employees under 30 years by gender (%). Percentage of employees aged sixty years or more by gender (%). Calculations on «Conto Annuale RGS» data. For more detailed information please refer to section 2.1 of the Report to Parliament.

32. TAX POLICY AND REVENUES OF THE STATE BUDGET • Fiscal policy decisions, by interacting with the social-economic context, unequally affect men and women behaviors on work, paid domestic care services, on having children, on consumption and on the propensity to save and invest. • The literature distinguishes between different types of gender bias: • explicit, when men and women are treated differently due to specific provisions of the law. • implicit, when, even in the absence of a normative inequality, the economic and social behaviors induced by taxes tend to have different implications for men and women. Personal income tax regimes with or without combined household incomes, may have implicit gender bias to the extent that marginal rates penalize the presence of a spouse's income (usually that of women), negatively affecting her job offer. Gender gaps can also be indirectly influenced by other forms of taxation (on corporate income, on consumption, on foreign trade, on property ownership).

33. IMPACT OF TAX POLICIES • The impact analysis was carried out on the basis of taxpayers' declarations and a tax-benefits microsimulation model of the Finance Department that merges the information from the ISTAT survey on living conditions and income of households, with tax parameters and declarative and cadastral data of the tax register. • Impact of different income tax rates by gender, type and class of income to assess the effectiveness of the redistribution effect on the income of men and women. • Gender impact of some subsidized tax regimes: “brain gain” and “benefit scheme” (now “flat rate”) for VAT number holders with a volume of revenues below a certain threshold. • Analysis of some tax relief schemes aimed directly or indirectly at reducing gender inequalities.

34. OECD simulations highlight the changes in the tax burden on the whole family following the entry of one of the two spouses into work with a salary equal to 67 per cent of the average salary attributed to the first recipient. • The average tax wedge for the household is considered (the ratio between the increase in the complex of personal taxation and contributions due from the employee and the employer and the increase in labour costs) and the individual net tax rate (which measures the tax burden on the worker only). • According to 2014 data, Italy’s average tax wedge ranks seventh in the OECD countries for childless couples, and eighth for couples with two children. • The value of the individual net tax rate both in a childless household and in one with two children, ranks Italy 15th among the OECD countries.

35. SUBSIDIZED TAX REGIMES • Women seem to have benefited proportionately more than men of the so-called “brain gain” subsidized tax regime(Law No. 238/2010) • The beneficiaries of the measure (tax year 2017) are 8.531 and 32 per cent are female. • The average employee income declared by individuals returning to Italy is equal to 106.785 euros, which is higher than the average income declared by Italian taxpayers. • Among workers with medium-high incomes (above 55.000 euros), only 24,8 per cent are women, while for workers who have returned from abroad thanks to this tax regime, the share of women goes up 32 per cent. For more detailed information please refer to section 4.2 of the report to the Parliament.

36. TAX RELIEF RELATING TO WORK-LIFE BALANCE • Women tend to benefit more than men from tax relief measures aimed at work-life balance, although it is difficult to establish this precisely because of family strategies oriented to maximise tax deductions. Amount of tax relief related to life-work balance policies by gender. Tax year 2017. Values in millions of euros. (*) Women have, more often than men, an insufficient income to benefit from these types of tax relief measures. Calculations on income declarations by the Finance Department. For more detailed information please refer to section 4.2 of the report to the Parliament.

37. Neutral expenditures, with no effect on gender • They have no direct or indirect impact on gender (for example: interest and debt repayments, acquisitions of financial assets, depreciation, royalties and utilities, funds to be distributed that have no clear gender purpose) • Sensitive expenditures, relating to measures which have a different impact on men and women • They are paid to individuals or in favour of individuals although transferred to other administrations and have a gender characteristic according to the individual to whom they are intended (e.g., incentives to hirewomen) • They are not intended directly to individuals but may also indirectly affect gender inequalities as they concern the production of individual services, that is to say directly for people and not to community as a whole (e.g., school education) • Expenditures aimed at reducing gender disparities or promoting equal opportunities • They are directly connected or aimed at reducing gender inequalities (e.g. women's entrepreneurship funds, female employment incentives, life-work balance measures) • STATE BUDGET EXPENDITURES • The State budget expenditures were reclassified on the basis of an assessment of their different impact on men and women (Circular n.9 of the State General Accounting Department March 29th, 2019).

38. Net of expenditures related to the personnel of each budget program, about 0,31 per cent of the commitments are aimed at reducing gender inequalities. Budget expenditure (net of personnel expenditures) reclassified according to a gender perspective. Commitments 2018. Billions of euros and percentage. Final Account 2018 reclassified according to a gender perspective. For more detailed information please refer to section 5.2 of the report to Parliament.

39. Expenditure aimed at reducing gender inequalities increase slightly, while gender sensitive and neutral expenses decrease. Budget expenditure (net of personnel expenditures) reclassified according to a gender perspective. Commitments 2018. Billions of euros and percentage. Final Account 2018 reclassified according to a gender perspective. For more detailed information please refer to section 5.2 of the report to Parliament.

40. In 2018, the most significant part of the expenditure aimed at reducing gender inequalities and gender-sensitive ones are managed by the Ministry of Labour and Social policies. Expenditures to reduce gender inequalities (net of personnel expenditures) by Ministry. Commitments 2018. Billions of euros and percentage. Gender sensitive expenditures (net of personnel expenditures) by Ministry. Commitments 2018. Billions of euros and percentage. Final Account 2018 reclassified according to a gender perspective. For more detailed information please refer to section 5.2 of the report to Parliament.

41. Expenditureclassifiedamongthoseaimedatreducing gender inequalitiesfinancesdifferenttypes of interventionsmanaged by differentactors: • Interventionsimplemented by other public administrations or internationalorganisation to which the State budget transfersresources (about 98 per cent of expenditurerelated to reducing gender gaps and equalopportunitiespolicies) • in suchcases, the amountsindicated in the State budget do notnecessarily coincide with the expenditureactuallypaid to the beneficiaries • Sectoralinterventions of competences of each Ministry(about 1,5 per cent) • Personnel policies (about 0,5%) • Life-work balance measures such as nursery for employees' children, summer camps or expenses to support initiatives such as teleworking and other forms of flexible work. (They concern almost all administrations) • Training initiatives with a gender relevance (ECONOMIC DEVELOPMENT, JUSTICE, FOREIGN AFFAIRS, INTERIOR)

42. Transfers to other public administrations and from international organisations • Social security institutions (more than 88% of total expenditures aimed at reducing gender inequality) • Maternity and paternity allowances • Assistance for families with disabled persons • Paid-leave for women victims of gender violence • Presidency of the Council of Ministers (about 2,5%) • Centres against violence and shelter houses for victims • Celebrations for the 70th anniversary of the recognition of electoral rights to women • Introduction of a gender perspective in national anti-drug policies • Introduction of a fund to protect the motherhood of non-professional athletes • Actions to stimulate the interest of female students in technical and scientific disciplines • Recognition of the professional role of the family caregiver through a special fund • Work-Life balance measures for public employees

43. Local governments (less than 0,3%) • Plan for the development of the territorial system of socio-educational services for early childhood • Transfers to the autonomous regions and provinces of Trento and Bolzano for the training of personnel in the health sector and other professionals working with the communities of immigrants from countries with female genital organ mutilations practice, for the realization of activities of prevention, assistance and rehabilitation of women and girls already subjected to these practices • Maternity and paternity allowances to be paid to municipal and provincial secretaries • International organisations (about 5,6%) • Participation in banks, funds and other international bodies aimed also at the realization of interventions for the reduction of gender inequalities and for the promotion of equal opportunities. • Italian Agency for Cooperation and Development (about 1,6%) • Implementation of international cooperation initiatives for the reduction of gender gaps in the areas of health, agriculture, education, the environment and governance.

44. Sectoralinterventions of competences of each Ministry • Expenditures for “Equal Opportunities Councilors” (Labour and social policies) • Expenditure for nurseries for children of prisoners (JUSTICE) • Measures to encourage female entrepreneurship (ECONOMIC DEVELOPMENT and AGRICULTURE) • Educational and communication projects to promote gender equality in schools and to stimulate the interest of female students in technical and scientific disciplines (EDUCATION) • Implementation of UN Resolution 1325 on Women, Peace and Security (FOREIGN AFFAIRS) • Management of the toll-free number aimed at preventing and prohibiting female genital mutilation practices (INTERIOR) • Prevention, care and rehabilitation of women undergoing genital mutilation (HEALTH) • School information and awareness program on eating disorders (HEALTH) • Activation of an agreement between MEF and INPS to produce indicators and analysis useful for the gender budget (ECONOMY and FINANCE)

45. RECLASSIFICATION OF EXPENDITURE FOR PERSONNEL OF BUDGET PROGRAMS • In this gender budget, expenditure on personnel of budget programs is considered separately as a production factor for State policies. • Personnel expenditure is identified by the actions referred to as "expenditure for the personnel of the Program" and some additional budget chapters related to salaries not included in such action (for example, similar budget items the Program called "Political address“) • Personnel expenditure is allocated within each program to the three gender impact classification codes, proportionally to the share of expenditure of the rest of the program which can be considered neutral, sensitive or directed to reduce gender inequalities • expenses for school personnel are an exception: the whole of the program “First cycle” education , “Second cycle education” and “Art and music academies” is classified as sensitive as this personnel contributes exclusively to the provision of the education service.

46. The share of personnel expenditure classified as gender sensitive is largely determined by the amount of resources allocated to school employees. Personnel expenditure reclassified according to a gender perspective. Commitments 2018. Billions of euros and percentage. Personnel expenditure reclassified according to a gender perspective, by Ministry. Commitments 2018.

47. By including personnel expenditure, the total share of expenditure aimed at reducing gender inequalities is not subject to major variations, while the share of sensitive expenditure falling under the responsibility of the Ministry of Education, Universities and Research increases significantly. Expenditures to reduce gender inequalities (including personnel expenditures) by Ministry. Commitments 2018. Billions of euros and percentage. Gender sensitive expenditures (including personnel expenditures) by Ministry. Commitments 2018. Billions of euros and percentage.

48. SOME EXTRA BUDGETARY EXPENDITURES Some expenditures specifically aimed at promoting gender equality are managed through autonomous extra-budgetary accounts. • Revolving Fund for the implementation of EU policies (autonomous management outside the state budget, intermediating Italy-EU financial flows) • The Regional Operational Program (ROP) co-financed by the European Social Fund (ESF) of the Lombard region implements a large amount of projects aimed at women's inclusion. • As many as 11 Regional Program (mostly in the Northern regions) financed by the European Regional Development Fund (ERDF) finance training courses and other projects for equal opportunities. • International development and cooperation • Many initiatives promoted by the Ministry of Foreign Affairs are implemented by the Agency for Development Cooperation (AICS) and other international organizations concern gender issues, such as the economic and social empowerment of women, the fight against gender violence and the protection of rights, food security and the entrepreneurship of women in rural areas. In 2018 specific initiatives for the reduction of gender gaps carried out by AICS represent around 6,1 per cent of the resources committed by the state budget in favor of the Agency.

49. Each administration involved in the project was required to provide detailed information on different topics of HUMAN RESOURCES POLICIES. • Work-life balance measures, with impact on the State budget, and the number of employees involved in 2016-2018. • Part-time employees, breakdown by the number of children under the age of 12. • Maternity and paternity leave in lieu of maternity, and parental leave. • Smart-working • Training initiatives related to gender issues and equal opportunities or for the gender budget • Triennial plan of positive actions for the removal of obstacles that prevent gender labour equality conditions to be fully achieved (article 48, Legislative Decree n.198 of 2006). For more detailed information please refer to Section I / Appendix II of the report to Parliament. The data provide a picture, although not always exhaustive, of the phenomena analyzed.

50. Most administrations provide services for children of employees such as nursery and summer camps and/or after-school services. Life-work balance vouchers are offered only by some administrations. Data from the Questionnaire on Human resources policies. For more detailed information please refer to section 2.2 of the Report to Parliament.