The bilateral tertiary body of Ragusa communicates to the companies and workers of the Iblea area sector that the INPS has made available, on its website, the application called “Utility exemption for working mothers”. Law no. 213/2023 (Budget Law 2024 – Lavoronews n. 2/2024), provided in article 1, paragraph 180, that for pay periods from 1 January 2024 to 31 December 2026 to working mothers of three or more children with a permanent employment relationship, with the exception of domestic work relationships, a 100 percent exemption from social security contributions for disability, old age and dependent survivors of the worker up to the month of the youngest child’s eighteenth birthday, in maximum annual limit of 3,000 euros reset on a monthly basis. Paragraph 181 extended this exemption, on a trial basis, to pay periods from 1 January 2024 to 31 December 2024, also to working mothers of two children, with a permanent employment relationship, excluding domestic work relationships, until the month of the youngest child’s tenth birthday. Female workers with a permanent employment relationship can communicate their desire to avail themselves of the exemption to their employer by disclosing to the same employer the number of children and the tax codes of two or three children.
“The use of the exemption in question – clarifies the president of Ebt Ragusa, Gregorio Lenzo, on behalf of the board of directors – is not subject to the presentation of a specific request for access to the institute by the worker concerned. The effective use of the exemption occurs following communication by the worker concerned to her employer of the desire to benefit from the bonus, by displaying the specially prepared adjustment codes in the contribution declaration (Uniemens flows). If the worker is the mother of more than three children, it is sufficient to indicate the tax codes of three children, necessarily including the tax code of the youngest child. The worker can communicate information relating to her children directly to the Institute via the “Working Mothers Exemption Utility”. The use of this application is permitted exclusively to working mothers for whom the Uniemens reporting flows are present in the institute’s archives, in which the employer, despite having explained the exemption due with the appropriate equalization codes indicated in circular no. 27/2024, has not indicated the tax codes of the children”. For further information you can contact the Ebt office on 0932.622522.
