Heavier paycheck for women working mothers. With the publication of INPS circular and finally active 100% exemption from social security contributions for disability, old age and survivors for working mothers with three or more children and a permanent contract, provided for by the Budget Law. This exemption is valid until the youngest child turns eighteen, with a limit of 3.000 euros per year, distributed on a monthly basis. On an experimental basis, from 1 January 2024 to 31 December 2024, the exemption is also extended to mothers with two children e permanent contractuntil the youngest child turns ten. But let's see in detail like the mothers bonus works.
Mothers' bonus: what is it and how does it work?
The contribution exemption for working mothers is a measure that aims to support Italian families, providing a direct economic benefit and alleviating the financial burden of workers with family responsibilities. In short, the part of social security contributions that is due to the worker will no longer come deducted directly from his paycheck, but will be supported by the State.
But how much will the paychecks increase with the mother bonus? As long as the so-called tax wedge cut is in force (to 6% or 7% based on income) the effective increase will be 3,19% or 2,19%.
Who is it for?
The exemption, in force from 1 January 2024 with a maximum of 250 euros per month, applies to all permanent contracts in public sectors e private. Apprenticeship relationships are included, while all precarious workers with fixed-term contracts and domestic workers will not be able to obtain it, even if they have a permanent contract. Therefore, the mother who has a fixed-term contract cannot benefit from the exemption, but if the contract becomes permanent, the exemption begins from the date on which it becomes such. The contribution reduction extends to workers with adopted or foster children. There is no loss of benefit if one of the children leaves the family unit or for other situations specified in the circular.
How to get the mothers bonus?
But how does the procedures to ask for the mothers bonus? Female workers can communicate their intention to take advantage of the exemption to their employer, specifying the number and tax codes of their children. After the data has been transmitted to INPS and the related checks, the bonus will be paid. Alternatively, mothers can also communicate the information necessary to benefit from the exemption directly to the Institute.
How long does it last?
The measure is not structural, but it will have one duration of three years. In practice, the bonus will be valid until 31 December 2026 for female workers with 3 or more children (in any case until the youngest child turns 18), and until 31 December 2024 for female workers with 2 children, however until the youngest child reaches the age of 10.
Mothers' bonus: practical examples
The circular provides detailed examples on how the exemption applies in different situations, considering the date of birth of the children, ongoing pregnancies and other eventualities. These example cases clarify the timing and conditions under which the benefit is valid.
Working woman with three children
As of January 1, 2024, the worker is the mother of three children. The exemption applies from 1 January 2024. The youngest child turns 18 on 19 October 2025. The application of the contribution exemption ends in October 2025.
Working woman with two children
As of January 1, 2024, the worker is the mother of two children. The exemption applies from 1 January 2024. The youngest child turns 10 on 18 July 2024. The application of the contribution exemption ends in July 2024.
Pregnancy in progress
As of January 1, 2024, the worker is the mother of one 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.
Pregnancy with the third child
As of 1 August 2024, the worker is the mother of two children and is pregnant with her third child. The birth of the third child occurs on March 2, 2025. The exemption applies until December 31, 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.
Worker with children over 18 years old
As of January 1, 2024, the worker is the mother of three children, all over the age of 18. In this case, no contribution reduction is due.
It is important to note that the exemption crystallizes upon the birth of the third (or subsequent) child for 2024, without forfeiture of the right in the event of changes in the composition of the family unit.
Mothers' bonus: how to recover January?
In January, mothers were unable to benefit from the relief due to delays for "checks based on privacy legislation". Don't worry, those who were entitled to it from the first month of the year will recover the amount due.
