The INPS has published a circular with the operating instructions which effectively unlocks the bonus for them working mothers introduced by the latest Budget Law. The Institute clarifies that the amount due will also be paid for the monthly salary January, which has not yet been paid because of the absence of operational indications. There Budget Law 2024 has in fact provided for the “Mothers’ Bonus”: exemption from social security contributions, up to a maximum of 3,000 euros per year to be reset on a monthly basis, for female workers (9.19% of salary) who have at least three dependent children. For 2024, on an experimental basis, the bonus is also awarded in the presence of two dependent children.
The benefit applies to all employees of the public and private sector (including agricultural, temporary and apprenticeship) with permanent contract.
Mothers who meet the requirements in January 2024 are entitled to exemption from the same month of January. If the birth of the second child occurs during the year, the bonus will be recognized from the month of birth until the child turns ten. In the 2025 It is in the 2026, however, the benefit is assigned from the birth of the third child and ends with the last child’s eighteenth birthday. Workers interested in the benefit can contact their employers or use the specific functionality that will be made available on the INPS website, from the date and with the mode which will be made known with a specific message.
The mothers who have access to the benefit are workers with an employment contract – in the public or private sector – for an indefinite period, however excluding employment relationships. Work domestic. The 100% exemption from the share of contributions “for disability, old age and survivors” which are normally paid by female workers applies to them. There maximum exemption threshold of the contribution, referring to the monthly pay period, is 250 euro (3 thousand divided by 12). For employment relationships established or terminated during the month, the threshold “must be re-proportioned taking as reference the measure of 8.06 euros (250 divided by 31) for each day of use of the contribution exemption”
In the INPS circular we read that “in order to facilitate access to the measure in question”, workers “can communicate to their employer the desire to make use of the exemption in question, disclosing to the same employer the number of children and the tax codes of two or three children”. Employers can, consequently, “display in the salary reports the exemption due to the worker ” according to the indications of the INPS
The complaints filled in by the employer with the tax codes of two or three children – “if the worker is the mother of more than three children, it is sufficient to indicate three tax codes, including the tax code of the youngest child” – allow the INPS to make the his controls and, if they are found to be “untruthful”, to promptly deny recognition of the exemption measure. It remains understood that, if the worker wishes to communicate the information relating to the tax codes of children, “this possibility is permitted through the preparation of a specific application which the worker can fill in by entering the tax codes of her children”. A special message from INPS will notify you when it will be possible to do so.
The Social Security Institute then specifies that, both in the case of mothers with three children and mothers with two children, “the requirement is considered satisfied at the time of birth” of the last child.