Gender Budget Report 2017 Budget Division The State

Gender Budget Report 2017 Budget Division The State General Accounting Office Ministry of Economy and Finance

THE GENDER BUDGET REPORT Ø The gender budget pilot project was introduced by the Italian Public Finance and Accounting Law (196/2009), among the rules completing the State budget reform. The regulation requires for an analysis of State’s revenues 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. Ø The first pilot gender budget regarded the Final Account / End-of-Year Budget 2016. Ø It was considered worthwhile continuing to draw up a gender budget on the Final Account / End-of-Year Budget 2017 to: o collect a richer group of gender gap indicators in some major areas. o conduct a more precise census of budget expenditures and activities implemented by the administration from a gender perspective. 2

RECENT DECREE CORRECTING LEGISLATIVE DECREE 90/2016 The gender budget provision was strengthened further as follows: Ø In addition to assessing the impact of public policies on gender, the gender budget should be aimed to redefine and reallocate resources, taking into 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 (such as GDP) with considerations concerning the fair and sustainable well-being of society. Ø Furthermore, a special steering committee should be at the Ministry of Economy and Finance; its members should include a representative of the same Ministry, a representative of the Presidency of the Council of Ministries (PCM), a representative of ISTAT (the National Statistical Institute) and one of INPS (National Social Security Institute) and two experts from accademia or research institutions. 3

THE MAIN ACTORS INVOLVED Ø 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. Ø The Department of Finance of the Ministry of Economy and Finance, responsible for the analysis of the impact of major revenue policies Ø 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 Ø 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. 15 of April 6 th, 2018) Ø ISTAT, to collect new indicators useful for monitoring budget policies in a gender perspective In addition to these just mentioned actors, indicated by the Decree of the President of the Council of Ministers 2017, June 16 th, a solid collaboration with INPS started; it provided new interesting indicators for measuring the gender gaps. Furthermore, there is continuous collaboration with the Department of Equal Opportunities of the PCM. 4

THE EVOLUTION OF GENDER MODALITIES OF INTERVENTION POLICIES REGULATIONS: Protection or guarantee acts against discrimination that are aimed to level the playing field: Ø 53 regulatory interventions from 1948 to 2017, of which 22 after 2000. Ø 30 interventions without effects on the budget (regulation), 22 with effects on the budget (expenditure intervention) and one contributory relief intervention. Positive actions aimed at reducing substiantial inequalities between men and women: Ø 82 regulatory interventions from 1945 to 2017, of which 59 after 2000. Ø 40 interventions without budget effects (regulatory only). 42 interventions with effects on the budget (37 interventions of expenditure and 4 tax breaks and one social security contribution facilitation). 5

THE EVOLUTION OF GENDER POLICIES REGULATIONS: AREAS OF INTERVENTION Ø Work-life balance : 25 interventions from 1971 to 2017. Ø Contrasting to gender violence: 15 interventions from 1958 to 2017. Ø Education and interventions against gender stereotypes: one intervention in 2015. Ø Protection of work, social security and assistance: 22 interventions from 1948 to 2017. Ø Protection and support of motherhood: 16 interventions from 1951 to 2017. Ø Labor market: 3 operations in 1992 and 2012. Ø Integrating gender policies in public action (gender mainstreaming): 7 interventions from 1999 to 2016. Ø Equality in civil relations: 8 interventions from 1948 to 2015. Ø Participation in economic, political and administrative decision-making processes: 30 interventions from 1945 to 2017. Ø Health, lifestyle and safety: 8 interventions from 1975 to 2016. 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: Ø imply costs for State budget: (e. g. those of a regulatory nature or exclusive competence of other levels of government) Ø 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) Ø are represented among 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. : o o 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 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) More recently, also INPS and ISTAT 8

GENDER INEQUALITY IN THE ECONOMY AND SOCIETY The indicators highlight the different characteristics and behaviours of men and women in the economy and society, with the most recent data in time series: • Labour market: 10 indicators • Life-work balance: 9 indicators • protection of work, social welfare and assistance: 15 indicators • Education and interventions against gender stereotypes: 23 indicators • Participation in economic, decision-making, political and administrative processes: 14 indicators • Contrasting gender violence: 21 indicators • Health, lifestyle and safety: 15 indicators Some of the indicators belong to the so-called "BES“ (Equitable and Sustainable Wellbeing) indicators. Compared to 2016, additional indicators were adopted (39 last year compared to 107 in 2017). The areas which are more detailed are mainly Education, Contrasting gender violence, Participation in economic, decision-making, political and administrative processes and Protection of work, social welfare and assistance. 9

Labour market In Europe, although the gender gap is decreasing over time, it continues to penalize women in the labour market. In Italy the female employment rate is equal to 48. 9% despite the average EU rate is 62. 5%. An increasing share of women is available to work more than its current state, this situation is particularly widespread in the South (43. 4%). Employment rate, by gender. Rate of non-participation to labour market, by gender. ISTAT data. For more detailed information, please refer to paragraph 1. 1 of the Report to Parliament. 10

The involuntary part time rate has grown significantly over the years, especially for males (in 2017 it concerns one in two women and three in four men). On the other hand the share of low paid employees is higher among women, although it is decreasing over time. Involuntary part time rate, by gender. Share of low paid employees, by gender. ISTAT data. For more detailed information, please refer to paragraph 1. 1 of the Report to Parliament. 11

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. (*) Ratio between the number of individuals benefiting from the voluntary leave and the number of individuals benefiting from the compulsory leave Number of parental leaves in the first twelve years of life of the child, by gender. (*) 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. 12

The share of children who attend nursery schools or other childcare services is decreasing; on the other hand, beneficiaries of the «childhood bonus» are increasing; these are vouchers assigned to families for the purchase of baby sitting services or contributions to help families to pay costs for childcare services. Share children aged 0 -2 in nursery or other childcare services. * data are updated as of June 12, 2018 Applications accepted for the use of the childhood bonus through contribution to costs of childcare services or vouchers. Elaborations on INPS and ISTAT data. For more detailed information, please refer to paragraph 1. 2 of the Report to Parliament. 13

Protection of work, social welfare and assistance In all age groups, women are more subject to risk of poverty than men. Social transfers do noticeably correct the gap. Some of the groups most at risk are single women with children and elderly women. 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 (TS), 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. 14

In Italy women’s pensions are about 37% lower than men’s; this data is in line with the average of EU countries. In the 60 -79 age group the average annual gross amount of income of Italian retired women is about 7 thousand euros lower than men’s and the share of women who receive less than one thousand euros per month, is two times the share of men. Gender gap in retirement benefits between 65 -79 years old. Annual average gross amount of retirement income and seniority for retired men and women by age group. Thousands of euros. Year 2016. EUROSTAT and ISTAT data. For more detailed information, please refer to paragraph 1. 3 of the Report to Parliament. 15

The so-called “woman option” allows an anticipation of retirement for female workers with certain characteristics who accept a check calculated entirely with the contribution - based system. Encouraging women to leave the paid labor market could accentuate the traditional role of women at the expense of a more equitable division of paid and unpaid labor. Applications to the women's option, following changes to the requirements for access to the optional regime provided pursuant to paragraph 281, art. 1 of the law no. 208/2015 and pursuant to paragraph 222, art. 1 of the law no. 232/2016. INPS data. For more detailed information, please refer to paragraph 1. 3 of the Report to Parliament. 16

Education and gender stereotypes Female students are better at reading but lag behind in math and science, skills for which the gender gap has increased over the years. As concerns financial competences, Italy is the only country where male students score is significantly better than women (by about 11 points). Percentage of 15 -year students by financial competence Average score reached by 15 on the PISA scale in 2015 and by gender. year-old Italian students in reading, math and science, by gender. OECD – PISA data. For more detailed information, please refer to paragraph 1. 4 of the Report to Parliament. 17

Early leaving from school and training is a predominantly male phenomenon: in 2017, 16. 6% of males and 11. 2% of females between 18 and 24 years old had at most the middle school certificate, they were not in possession of professional qualifications and did not attend school courses or training activities. In 2017, 29. 4% of young women, compared to 21. 7% of men of the same age, did not work or study (Neet). Moreover, the share of “neet” women in Italy is almost double the European average. Early leavers from training, by gender. school and Young people neither in employment nor in education and training (Neet), by gender. ISTAT data. For more detailed information, please refer to paragraph 1. 4 of the Report to Parliament. 18

The returns from education in terms of employment are higher for men and the gender gap is greater when there are lower educational qualifications. Employment rate of young people with at most upper secondary and post-secondary non-tertiary education who completed highest educational attainment no longer than three years before, by gender. Employment rate of young graduates and doctorates who completed highest educational attainment no longer than three years before, by gender. EUROSTAT data. For more detailed information, please refer to paragraph 1. 4 of the Report to Parliament. 19

Participation in economic, political and administrative decision-making processes As a result of the “Golfo-Mosca” law, a greater number of women are members of listed company boards, but there are still few with executive positions. At the end of 2017, the post of managing director was entrusted to only 18 women (7. 9 percent of all listed companies). The number of women who occupy the position of Chairman of the Board of Directors is slightly greater (23). Percentage of women in the boards of listed companies, companies controlled by PA and companies not subject to the “Golfo. Mosca” law. Percentage of the members of the Boards of the largest Italian listed companies, by gender. Cerved, Consob, Equal Opportunities Department– PCM e EIGE data. For more detailed information please refer to section 1. 5 of the Report to Parliament. 20

The role of Italian women in Parliament is slowly but constantly growing. Similarly, the presence of women increases in the Government, but, at least in Italy, women are mainly at the head of Ministries in the social, health and education sectors. Percentage of women in the Italian Parliament (1 st to the 18 th Legislature). Percentage of Ministers, by gender. Italian Senate and EIGE data. For more detailed information please refer to section 1. 5 of the Report to Parliament. 21

Contrasting gender violence Gender-based violence is a phenomenon that involves almost 7 million women, or about a third of the Italian female population. It is a rather stable phenomenon over time, but there is an increase in the severity of the violence suffered. Women who have suffered violence from partners, ex-partners or any man (in%). Severity of violence suffered (in%). ISTAT data. For more detailed information please refer to section 1. 6 of the Report to Parliament. 22

The most of the authors of voluntary homicides, which have female victims, belong to the victim’s sentimental and family sphere: in 2016 almost three quarters of the voluntary murders of women in Italy were carried out by partners, expartners or the victim’s relatives. Awareness and reaction of the victim and complaint behavior (in%). Authors of the murders of women by relationship with the victim (in%). Female awareness is growing, as well as the number of women who talk to someone or who turn to specialized centers. The tendency to denounce violence also increases, but the numbers remain low: just over one in ten women (11. 8%) say they have done so. ISTAT data. For more detailed information please refer to section 1. 6 of the Report to Parliament. 23

Health, life-style and security Life expectancy in good health at birth has increased: in 2016 men reach 59. 9 years in good health against 57. 7 years for women. However, it is men who are more exposed to risk factors such as smoking, alcohol and overweight. Life expectancy in good health at birth, by gender. (*) The gender gap is calculated as the difference between the value for men and for women. Standardized proportion of people over 18 years old overweight or obese. (*) 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. 24

GENDER DISPARITY EMPLOYEES AMONG CENTRAL GOVERNMENT Some indicators were selected to monitor gender disparities among central government employees. The source of these indicators are “Conto Annuale – RGS” and the answers of each administration to a questionnaire. They concern: Ø Permanent employees Ø Public managers (supervisors and executives) (only for the Ministry sector and for the Presidency of the Council of Ministries) Ø Replacement rates (hirings/retirements) Ø Share of employees holding only the minimum compulsory level of education (only for the Ministries and Presidency of the Council of Ministries sectors) Ø Share of managers holding a post graduate degree (only for the Ministry sector and for the Presidency of the Council of Ministries) Ø Part-time employees and share of mothers of new born-children who opted for part-time work Ø Parental and family leaves (maternity, paternity and other temporary leaves for compelling family-related reasons) Ø Professional training Ø Resignation with pension rights (new indicator) Ø Overtime work (new indicator) 25

Overtime work and resignation with pension rights In the Italian central government, women tend to lend less overtime work and to use the opportunities for early retirement more frequently. Average remuneration for overtime wprk (*) by gender and sector (in euro). Year 2017. Resignation with pension rights on total exits, by gender. (*) total remuneration for overtime work by men and women, compared to the number of men and women who work overtime. “Conto Annuale-RGS” data. “Noi. PA” data. 26

Women employed in the public sector In several European countries, public administration employees are mostly women. The greater attractiveness of the public sector for women could be due to more opportunities for work-life balance, the protection and uniformity of pay that the public sector offers, as well as the presence of gender stereotypes in the labor market. Incidence of women's work on public employment and on total employment. Percentage values. Year 2015. OCSE - Government at a Glance” data, 2017 edition. 27

…however, female presence is not uniform due to significant vertical and horizontal segregation. Gender composition of teachers in primary education. Percentage values. Year 2014. Percentage of women in central government by qualification. Percentage values. Year 2015. Calculations on “OCSE - Government at a Glance” data. 2017 edition. 28

TAX POLICY AND REVENUES OF THE STATE BUDGET The decisions of fiscal policy, interacting with the social-economic reality, unequally affect the decisions of men and women on if and how much to work, on if and how much to pay for domestic care services (instead of unpaid work within of the family), on having children, on consumption habits and on the propensity to save and invest. The literature distinguishes between different types of gender bias: Ø explicit, when men and women are treated differently due to specific provisions of the law. Ø 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). 29

The inactivity trap measures the short-term financial incentive for an inactive person who is not entitled to unemployment benefits to switch from inactivity to paid work. The low wage trap measures the financial incentive to increase a low wage, for example by working longer hours. a) Couple with two children b) Couple without children Inactivity and low wage trap for couples with a average wage (primary earner) and one at 67 per cent (secondary earner). Year 2016. European Commission data. For more detailed information please refer to section 4. 1 of the Report to Parliament. 30

IMPACT OF TAX POLICIES The analysis is carried out on the basis of taxpayers' declarations and a taxbenefits 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. Ø 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. Ø 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. Ø Analysis of some tax relief schemes aimed directly or indirectly at reducing gender inequalities. 31

Income tax policy has a slightly higher equalizing effect for women. Average tax rate for men and women by type of prevailing income. Year 2018. Calculations with tax-benefits micro-simulation models. For more detailed information please refer to section 4. 2. 1 of the report to the Parliament. . 32

Women seem to have benefited proportionately more than men in the legislation on the so-called “brain gain” (Law No. 238/2010) Ø The beneficiaries of the measure (tax year 2016) are 4, 825, oh which 40 percent are women. Ø The average employee income declared by persons returning to Italy is equal to 102, 689 euros, a much higher amount than the average income from employees declared by Italian taxpayers. Ø Among workers with medium-high incomes (above 55, 000 euros), only 24 percent are women, while paying attention to skilled workers who have returned from abroad thanks to the tax facilitation, the share of women goes up 40 percent. For more detailed information please refer to section 4. 2. 2 of the report to the Parliament. . 33

Women tend to benefit more than men of tax relief measures aimed at balancing private and professional life, but it is difficult to establish it precisely because of family strategies oriented to maximise deductions. Amount of tax relief related to life-work balance policies consumed by women and men. Taxation year 2016. Values in millions of euros. (*) It also must be taken into account that 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. 3 of the report to the Parliament. 34

STATE BUDGET EXPENDITURES The State budget expenditures were reclassified in the light of an assessment of their different impact on men and women (Circular n. 15 of the State General Accounting Department 2018, 6 th. April). Ø Neutral expenditures, with no effect on gender Ø 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) Ø Sensitive expenditures, relating to measures which have a different impact on men and women Ø 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 (for example: compensation of employees) Ø 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 (for example: expenditure on school education) Ø Expenditures aimed at reducing gender inequalities, relating to measures directly attributable to, or aimed at, reducing gender inequalities or promoting equal opportunities Ø They are directly connected or aimed at reducing gender inequalities (e. g. women's entrepreneurship funds, female employment incentives, life-work balance measures) 35

Net of expenditures related to the personnel of each budget program, about 0, 3% of the commitments are dedicated to reducing gender inequalities. Budget expenditure (net of personnel expenditures) reclassified according to a gender perspective. Commitments 2017. Billions of euros and percentage. Final Account 2017 reclassified according to a gender perspective. For more detailed information please refer to section 5. 3 of the report to Parliament. 36

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 2017. Billions of euros and percentage. Gender sensitive expenditures (net of personnel expenditures) by Ministry. Commitments 2017. Billions of euros and percentage. Final Account 2017 reclassified according to a gender perspective. For more detailed information please refer to section 5. 3 of the report to Parliament. 37

The same budget line item finances several different kinds of expenditures and those aimed at gender can represent only a small part. Expenditures exclusively or partially aimed at reducing gender inequalities (net of personnel expenditures). Commitments 2017. Millions of euros and percentage. Final Account 2017 reclassified according to a gender perspective. For more detailed information please refer to section 5. 3 of the report to Parliament. 38

Most of the interventions aimed at reducing gender inequalities are managed by other public administrations to which the State budget transfers resources: in these cases, the expenditure indicated in the State budget does not necessarily coincide with the total public expenditure. Ø Presidency of the Council of Ministers (about 3% of total expenditures aim at reducing gender inequality) Ø Specific projects related to equal opportunities Ø Centres against violence and shelter houses for victims Ø Celebrations for the 70 th anniversary of the recognition of electoral rights to women Ø Introduction of a gender perspective in national anti-drug policies Ø Work-Life balance measures for public employees Ø Social security institutions (more than 87%) Ø Maternity and paternity allowances Ø Assistance for families with disabled persons Ø Paid-leave for women victims of gender violence 39

Ø Local governments (less than 0, 1%) Ø Plan for the development of the territorial system of socio-educational services for early childhood Ø 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 Ø Maternity and paternity allowances to be paid to municipal and provincial secretaries Ø International organisations (about 6%) Ø 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. Ø Italian Agency for Cooperation and Development (about 2%) Ø Implementation of international cooperation initiatives for the reduction of gender gaps in the areas of health, agriculture, education, the environment and governance. 40

Other expenditures aimed at reducing gender inequalities concern employee policies (in particular life-work balance measures) or sectorspecific interventions conducted by each Ministry. Ø Personnel policies (less than 1%) Ø 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 cover almost all administrations) Training initiatives with a gender relevance. (ECONOMIC DEVELOPMENT, JUSTICE and DEFENSE) Ø Sectoral policies (less than 1%) Ø Ø Ø Ø Expenditures for "Equal Opportunities Councilors“ whose main role is to guarantee respect of norms against discrimination and promote equal opportunities at the workplace (LABOUR AND SOCIAL POLICIES) Funds for companies, cooperatives, trade unions, professional training centers for projects of positive actions for gender equality at the workplace. (MLPS) Expenditure for kindergartens for the children of prisoners. (JUSTICE) Educational projects aimed at promoting gender equality in schools. (MIUR) Italian participation in the "Mediterranean Network of Women Mediators" project. (FOREIGN AFFAIRS) The information system for the management of the toll-free number aimed at preventing and prohibiting female genital mutilation practices. (INTERIOR) Expenditures related to the activities of female entrepreneurship in agriculture. (AGRICULTURE) 41

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 of State policies. Ø Staff expenditure is identified by the actions referred to as "expenditure for the staff of the Program" (together with the chapters relating to Category 1 and 3 of the "Political address" program for which such action is not highlighted in the budget). Ø The staff expenses thus identified have been allocated for each program to the three gender impact classification codes, proportionally to the share of expenditure of the program which can be considered neutral, sensitive or directed to reduce gender inequalities Ø expenses for school personnel are an exception, ; the whole of the program “First cycle” education , “Second cycle education” and “Art and music academies” are always classified as sensitive as they contribute to the provision of the education service. 42

The share of personnel expenditure classified as gender sensitive depends in large part on the financial weight of resources allocated to school employees. Staff expenditures reclassified according to a gender perspective. Commitments 2017. Billions of euros and percentage. Staff expenditures reclassified according to a gender perspective, by Ministry. Commitments 2017. 43

SOME EXTRA BUDGETARY EXPENDITURES Some expenditures specifically aimed at promoting gender equality are managed through autonomous accounts, outside the State budget. Ø Revolving Fund for the implementation of EU policies (autonomous management outside the state budget, with the task of intermediation on the Italy-EU financial flows) Ø For the 2014 -2020 cycle, the NOP on Governance and Institutional Capacity includes three initiatives related to gender mainstreaming: the “Smart-work for the future of the PA” project and the “Methods and tools for gender mainstreaming” project, managed by the Equal Opportunities Department and the project “Strengthening of policies to combat gender discrimination at work in cohesion policy” which is being funded (it is in the process of financing) Ø Development cooperation Ø Many initiatives promoted by the Ministry of Foreign Affairs are implemented by the Agency for Development Cooperation (AICS) and other international organizations. The most frequent issues address in a gender perspective on which concern 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 2017. Specific initiatives for the reduction of gender gaps carried out by AICS represent around 6. 3% of the resources committed by the state budget in favor of the Agency. 44

Each administration involved in the project was required to provide detailed information on different topics of HUMAN RESOURCES POLICIES. Ø Work-life balance measures, with impact on the State budget, and the number of employees involved in 2015 -2017. Ø Part-time employees, breakdown by the number of children under the age of 12. Ø Maternity and paternity leave in lieu of maternity, and parental leave. Ø Smart-working Ø Training initiatives on issues related to gender issues and equal opportunities or for the gender budget. Ø 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 of the Appendix II of the report to Parliament. The data provide a picture, although not always exhaustive, of the phenomena analyzed. 45

Most administrations provide services for children of employees such as the nursery and summer camps and/or after-school services. Conciliation vouchers and flexible forms of work are offered only by some administrations. Data from the Questionnaire on Human resources policies. For more detailed information please refer to section 5. 4. 1 of the Report to Parliament. 46

New-mothers in part-time work are generally increasing compared to 2015, however, in some administrations the percentage is decreasing. Data from the Questionnaire on Human resources policies. For more detailed information please refer to section 2. 2. 4 of the Report to Parliament. 47

The total number of days of parental leave and the number of workers who use it is decreasing. The women’s average number of days on leave is much higher than men’s. Data from Questionnaire on Human resources policies. For more detailed information please refer to section 2. 2. 4 of the Report to Parliament. 48

Smart working pilot projects implemented by the Presidency of the Council of Ministers and the Ministry of Economy and Finance seem to improve staff motivation with positive implications for work from the qualitative and quantitative point of view. Other ministries have begun to prepare or enact the internal regulations necessary to carry out smart-working projects. Data from the Questionnaire on Human resources policies. For more detailed information please refer to section 5. 4. 1 of the Report to Parliament. 49

Gender-culture training initiatives are increasing in administrations and the participants are mostly women. Data from the Questionnaire on Human resources policies. For more detailed information please refer to section 2. 2. 3 of the Report to Parliament. 50

Each administration involved in the project was required communicate detailed information on SECTORIAL POLITICAL: to Ø Measures aimed at reducing gender disparities or pursuing equal opportunities carried out by single administrations in 2017. Ø Policies or services classified by administrations as “gender sensitive” in 2017. Ø Ministerial specific addresses on gender equality and the implementation of specific programs or spending actions with reference to 2017. Ø Additional information on monitoring systems, result assessment procedures and the availability of gender classified data. For more detailed information please refer to Section II of the attachment II to the report to Parliament. 51

SOME OBSERVATIONS ON THE EXPERIMENTATION An assessment of the gender budget offers some points of reflection on the critical issues emerged. ØIn the reclassification process: ØThere are still difficulties in recognizing the expenses that are aimed at reducing gender disparities and the tendency is to attribute this classification to all the expenses that are intended for women. ØIn some cases, typical measures for life-work balance are considered neutral because they are undifferentiated between men and women. ØThere remains a certain difficulty to distinguish neutral and gender-sensitive expenditures. ØSensitive expenditures suffer different interpretations among administrations and require greater standardization. 52

SOME CONSIDERATIONS Ø The reclassification of the State budget is not enough, also because: § The way public policies are implemented (whether or not represented in the budget) does not depend solely on the rule established or the indication in the norm, but can be more or less influenced by the operators involved, by the characteristics of the specific target population and by interaction with the context. Ø Important phenomena do not have reference indicators, due to the lack of updated data or a historical series articulated by gender (also for issues that have undergone important recent regulatory interventions, such as the social security sector, or which are at the centre of important social transformations, such as migrations. Ø There are relatively few monitoring experiences and ex-post evaluations of the effects of gender-based policies or gender-sensitive policies. 53