Female employees with at least three children, of which at least one is a minor,
and those with two children and the youngest under 10 years of age will be able this year to have the so-called mothers' bonus, i.e. the exemption of 100% of their social security contributions (the 9.19% of the salary) up to a maximum of 3 thousand euros.
The INPS has clarified with a circular that only female employees of the public sector and of the private sector, including the agricultural sector with a permanent contract, even part time, with the exclusion of domestic work.
Working mothers with a fixed-term contract are excluded, while those with a supply contract or who are on an apprenticeship are entitled to the bonus.
Self-employed workers are excluded and will therefore pay their contributions in full.
If a fixed-term contract is converted into an indefinite period, the bonus for the working mother will start at that moment.
The rule does not provide an
income limit to obtain the benefit.
Therefore managers or heiresses can potentially also request it as long as they have an employment contract.
There is a limit only to the amount of contribution that is exempted and therefore it can be put on the pay slip which is 3 thousand euros in a year and which clearly increases as the salary increases given that it is linked to the contribution, as a percentage of the salary , paid by the worker.
Mothers of three children with the youngest not having reached the age of 18 are also entitled to the bonus in 2025 and 2026 until the third child reaches the age of majority.
According to the PBO's calculations, female workers
will not pay contributions up to
approximately 32,600 euros in gross pay;
beyond this threshold the ceiling applies and the contributions due are equal to those resulting from the application of the contribution rate to the excess income.
At 65,000 euros the effective contribution rate is equal to half the legal rate.
The INPS underlines that the fulfillment of the requirement to obtain the bonus is considered satisfied at the time of the birth of the third child (the second for 2024 only).
There is no forfeiture of the right to benefit from the contribution reduction in the event of the death of one or more children or the possible departure of one of the children from the family unit or, again, in the event of non-cohabitation of one of the children or sole custody to the father.
This clearly also applies to children in adoption and foster care.
Female workers who are entitled to the exemption can communicate their intention to avail of it to their employer or directly to INPS by giving their children's tax codes.
The benefit is available from January 1st, regardless of when you notify the employer or INPS, as long as you meet the requirements at that time.
If the second child is born during the year you will be entitled to the benefit at the time of the birth of the second child
.
The benefit is interrupted when the second child turns 10 in the case of an employee with two children and when the last child turns 18 in the case of three or more children.
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