Is it correct that the parent must have no debts to the National Revenue Agency (NRA) to take advantage of the measure? How can this be checked if the parent wants to recover the amount through their employer?

Yes, it is correct that in order to take advantage of the measure, the parent must have no public liabilities subject to enforcement. The individual can check whether they have any debts by reviewing their tax and social security account with the NRA or at the relevant municipality. The employer is not required to verify this; they rely on the employee’s statement in the declaration under Article 22v or Article 22g of the Personal Income Tax Act.