Easier from today, May 7th, to benefit from the mothers bonus. INPS has in fact made available the ‘Utility for the exemption of working mothers’. Female employees with at least three children, of which at least one is a minor, will be able to directly communicate to the Institute the data for the contribution exemption provided for by the budget law (so-called mothers’ bonus) until the end of 2026. The exemption for 2024 only is also foreseen for employed women with two children up to the youngest child’s tenth birthday. In the absence of communication of the data, the benefit will be revoked.
The bonus is not available for domestic work. The exemption is 100 percent of the share of social security contributions for disability, old age and survivors dependent on the worker up to the month in which the youngest child turns eighteen (or the youngest child turns 10 in the case of an employee with two children), up to the maximum annual limit of 3,000 euros.
In order to facilitate access to the measure, female workers in the public and private sectors with a permanent employment relationship can communicate to their employer the desire to make use of the exemption, disclosing to the same employer the number of children and the tax codes of the two or three children. The use of the exemption is not subject to the presentation of a specific application 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 her desire to benefit from the bonus. If the worker intends to communicate information relating to her children directly to the Institute, this possibility is permitted through the preparation, by the Institute, of a specific application that the worker can use to communicate the tax codes of her children or, in the absence of the their tax code, personal data. The use of the utility is limited only to 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 Institute’s archives, in which the employer, although indicating the exemption codes, has not indicated the tax codes of children. INPS will send an email to employees to complete the declaration. Failure to communicate the tax codes of the children by the employer in the Uniemens reports or, alternatively, by the worker using the appropriate application within seven months – highlighted in the communication sent by the Institute – will result in the revocation of the benefit enjoyed.
