L’Inps published Message no. 1702 of 6 May 2024 in which he communicates that the system to request online independently the so-called Mothers’ bonus 2024. This is the application called “Utility Exemption for Mother Workers” and is found on the Institute’s website, which can be accessed with your credentials.
Let’s try to understand how it is used and who is entitled to the 2024 mothers bonus.
INPS mothers bonus 2024: who is entitled to it and how much
The so-called Mothers bonus it is aid provided for by the 2024 Budget Law recognized to working mothers in certain cases. It is a contribution exemption offered at employed women with at least 3 children, of which at least one is a minor, until 2026. For the 2024 onlyis also provided for employed women with 2 children up to the youngest child’s 10th birthday.
The Bonus is aimed at all women with permanent employment relationships, already active or who will be activated by 2026, both the public and private sectorsincluding the agricultural sector, with only exclusion of domestic work relationships.
For the pay periods from 1 January 2024 to 31 December 2026, working mothers of 3 or more children with a permanent employment relationship – but domestic work relationships, such as housemaids and carers, are excluded – are granted a total exemption, i.e. 100%, of the share of social security contributions for disability, old age and survivors dependent on the worker up to the month of the youngest child’s 18th birthday, in maximum annual limit of 3 thousand euros reset on a monthly basis.
The exemption for this year 2024 only has been extended, as mentioned, also to working mothers of 2 children, with a permanent employment relationship – always excluding domestic work – until the month of the child’s 10th birthday smaller.
The advantage is also that the rate for calculating the pension does not change, which therefore is not reduced due to the Bonus.
How to request it
To help women request the Bonus, INPS has decided to make the mechanism more direct: it is the workers themselves who must communicate their desire to have one to their employerdeclaring the number of children and the tax codes of the 3 children, or 2 in the case of the year 2024.
To do this, it is necessary that the worker, after having communicated to the employer via self-certification the desire to benefit from it, makes the contribution declaration via the Uniemens flows of the specially prepared equalization codes.
The compilation by the employer of the contribution reports with the information relating to the tax codes of the children allows the INPS to carry out the necessary checks regarding what has been declared.
This means, in short, that There is no need to submit a real application to INPS. However, if the worker intends to communicate information relating to her children directly to the Institute, this possibility exists and is possible thanks to the new INPS service “Mother Workers Exemption Utility”.
It should be noted that this application is very useful especially if you do not yet have your children’s tax codes, because even just the personal data is enough. But be careful: the INPS Utility can only be used if the children’s tax codes have not been entered in the Uniemens flows.
How the INPS Utility application works
The “Utility Exemption for Mother Workers” service is now available on the INPS website following this path: “Businesses and Freelancers” > “Explore Businesses and Freelancers” > “Tools” section > “See all” > “Concessions Portal (formerly DiResCo)” > “Use the tool”, authenticating with your digital identity of the SPID (Public Digital Identity System) type at least Level 2, CNS (National Services Card) or CIE (Electronic Identity Card) 3.0.
In order to facilitate the identification of working mothers for whom it is necessary to complete the declaration via the Utility, the Institute will send a communication directly to the mothers via emailwhich naturally implies that the worker has provided her email address.
Please note that working mothers already benefiting from the bonus who are not registered with INPS services or those who, even if registered, do not receive the communication via email, must access the Utility independently to make the declaration relating to their children’s data.
Times
Access to the application can take place after 45 days from the end of the relevant month in which the employer displayed the codes relating to the Mothers’ Bonus in the Uniemens flows for the first time. For example, if the exemption was exposed by the employer for the first time in the Uniemens report for the month of March 2024, access to the application can take place no earlier than 15 May 2024.
Furthermore, the compilation of the declaration by the worker concerned via the Utility must take place within 7 monthsstarting from the first day of the month following the relevant month in which the employer first exposed the exemption for the worker.
Therefore, by way of example, if the first exposure of the exemption was made in the Uniemens declaration relating to February 2024, the 7-month period starts from 1 March 2024, so the deadline for completing the declaration is set at 30 September 2024. If the first exposure of the exemption was made in the Uniemens report pertaining to May 2024, the 7-month period starts from 1 June 2024, so the deadline is 31 December 2024.
Going into more detail about the times, here are some examples of how it works:
- for the worker who, as of 1 January 2024, is the mother of 3 children, the Bonus starts from 1 January 2024. If the youngest child turns 18 on 19 October 2025, the Bonus ends in October 2025
- for the worker who, as of 1 January 2024, is the mother of 2 children, the Mothers’ Bonus starts from 1 January 2024. If the youngest child turns 10 on 18 July 2024, the Bonus ends in July 2024
- for the worker who, as of 1 January 2024, is the mother of 1 child and is pregnant with her second child, if the birth of the second child occurs on 11 June 2024, the exemption starts from 1 June 2024 and lasts until 31 December 2024
- for the worker who, as of 1 August 2024, is the mother of 2 children, and is pregnant with the third child, if the birth of the third child occurs on 2 March 2025, the woman is entitled to the old mothers bonus until 31 December 2024. From 1 January 2025 to 28 February 2025 no contribution reduction will apply. Starting from 1 March 2025 and until 31 December 2026 the new mothers bonus applies
- for the worker who, as of 1 January 2024, is the mother of 3 children all over the age of 18, the Bonus is not due.
When you lose the right to the mothers bonus
If INPS finds errors or inconsistencies, it will reject the request. In this case, the workers will receive a communication via email to be able to activate the possible integration of the documentation, both via the Utility itself and by physically going to an INPS office.
Working mothers who cannot access the Utility because they do not have a tax code or SPID, CNS or CIE 3.0 must go to the territorially competent INPS office with the necessary additional documentation (for example, birth certificate of their children or family status ) to verify the legitimate use of the exemption in question.
Failure to communicate the tax codes of the children by the employer in the Uniemens reports or, alternatively, by the worker through use of the Utility within 7 months, as per the communication sent via email from the INPS, entails the revocation of the Bonus.
In summary
In summary, the Bonus is not subject to the submission of a specific application to INPS by the worker concerned. It is sufficient for the worker to communicate to her employer, via self-declaration, her desire to benefit from the relief.
However, if the worker intends to communicate information relating to her children directly to the Institute, she can do so via the new INPS application called “Mothers Workers Exemption Utility”, which the worker can use to communicate the tax codes of her children or, in the absence of their tax code, personal data.
L’use of the Utility is limited to the only cases in which the tax codes of the children have not been entered in the Uniemens flows for the worker, already receiving the Bonus.
Access to the Utility is allowed exclusively to working mothers for whom the Uniemens reporting flows are present in the INPS archives, in which the employer, although indicating the exemption codes, has not indicated the tax codes of the children. INPS will send an email to employees to complete the declaration.
