Payroll payment finally released Working mothers bonus. Late, but it’s here INPS circular with the operational instructions for the relief for mothers with at least two children or more children, who will have the contribution deduction of up to 3,000 euros, introduced by the 2024 Budget Law, credited to their salary.
The release will allow the beneficiaries to have a higher salary from February 2024, which will be composed of both the February relief installment and the January arrears (due to the delay in the operational instructions, finally published).
In addition to extending the so-called tax wedge cut for public and private workers to 2024, the Budget Law this year reserves a total reduction in contributions paid by the employee, in favor of female workers with two, three or more children.
In short, all the news on salaries for mothers from February 2024, and the instructions of INPS circular 27 of 31 January.
What is the 2024 working mothers bonus
The 2024 budget law provided for an exemption from social security contributions (9.19% of salary), up to maximum of 3,000 euros per yearwhich are re-measured on a monthly basis, for workers 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 concerns all employees in the public and private sector (including agricultural, temporary and apprenticeship) with permanent contracts.
Mothers who meet the requirements in January 2024 are entitled to exemption from 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.
To learn more about all aspects of private employment contracts, we recommend the book “Subordinate Work”.
Who is entitled to the working mothers bonus
All working mothers with permanent contracts can access the exemption:
- employees of public employers;
- employees of private employers, including non-entrepreneurs, including those belonging to the agricultural sector.
The exemption from contributions is particularly applicable to workers who are mothers of:
- 2 children in the period between 1 January and 31 December 2024 (of which the youngest is under the age of 10 years);
- 3 or more children in the period between 1 January 2024 and 31 December 2026 (of which the youngest is under the age of 18 years).
In essence, those who have only two children will have a higher salary for only one year (on an experimental basis in 2024). Those who are mothers of 3 or more children will benefit from the total relief for longer: until the end of 2026.
Mothers excluded from the bonus of up to 3,000 euros
To date the norm excludes working mothers from the possibility of obtaining the relief domestic sector. Therefore excluding housemaids, carers and babysitters contracted with the CCNL for domestic workers.
Bonus for working mothers 2024/26: examples of relief duration
The exemption is effective from January 2024if the mother already meets the requirements on this date.
In providing precise instructions, the circular Inps gives some practical cases of working mothers, to understand when the relief starts and how long it lasts. Here they are:
- the worker, as of 1 January 2024, is the mother of three children. The exemption applies starting from 1 January 2024. The youngest child turns eighteen on 19 October 2025. The application of the contribution exemption ends in October 2025;
- the worker, as of 1 January 2024, is the mother of two children. The exemption applies starting from 1 January 2024. The youngest child turns ten on 18 July 2024. The application of the contribution exemption ends in July 2024;
- the worker, as of 1 January 2024, is the mother of a child and is pregnant with her second child. The birth of the second child occurs on 11 June 2024. The exemption applies from 1 June 2024 to 31 December 2024;
- the worker, as of 1 August 2024, is the mother of two children, and is pregnant with her third child. The birth of the third child occurs on 2 March 2025. The exemption applies until 31 December 2024. From 1 January 2025 to 28 February 2025 no contribution reduction applies. Starting from 1 March 2025 and until 31 December 2026 the exemption applies;
- the worker, as of 1 January 2024, is the mother of three children, all over the age of 18. No contribution reduction is due.
Working mothers bonus: amounts
The relief recognized in the pay slip of the beneficiaries is equal to 100% of the social security contribution paid by the worker, up to a maximum of 3 thousand euros per year, to be re-measured and applied on a monthly basis.
Spread out on a monthly basis, let’s see how maximum threshold of exemption due to the employee is equal to 250 euro (€ 3.000/12).
As INPS specifies, for employment relationships established or terminated during the month, this threshold must be re-proportioned, taking as reference the measure of 8,06 euro (€250/31) for each day of use of the contribution exemption.
Working mothers bonus 2024: how to request it
At this point let’s see how the relief is obtained, which can increase the salary by up to 250 euros more.
Permanent employees can communicate to their employer the desire to make use of the exemption, also specifying the number of children and the tax codes of two or three children.
The employer will then activate the procedure, stating in the salary reports the exemption due to the worker. In any case, the worker can also take action if she wants: if the woman wants communicate directly to INPS information relating to the tax codes of the children, can do so using a specific application that the worker can fill in by entering the tax codes of the children.
Working mothers: highest salary since February
Since the INPS circular arrived late, the total relief amounts will be recognized on the salary starting from February 2024. However, those who have the requirements valid from January will also be credited for this month in arrears.
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