Working mothers with at least two children will soon have the bonus on their paychecks provided for by the Budget law through decontribution: in the next few days, according to what we learn, it is expected the INPS circular on the measure which will also clarify the right to have arrears starting from January 1, 2024. Even if there are delays in the application of the measure, the workers will still be entitled to the full amount of the decontribution. An application to the INPS will not be necessary but only a communication to the employer to certify the intention to make use of the measure. The employer will then communicate to INPS. The measure provides for the exemption of 100% of the share of social security contributions payable by the permanent employee (9.19% of the salary), excluding domestic work, up to a maximum limit of 3,000 euros per year for three years for mothers with at least three children until the youngest child turns 18.
For 2024 only, the exemption is also provided for female workers with two children until the youngest child turns ten. The effects of the measure intersect with those of the extension to 2024 of the partial exemption (equal to 6 or 7 percentage points) from the payment of social security contributions payable by workers with a salary of up to 35,000 euros. The advantage associated with the measure will therefore be smaller than that which will occur from 2025, when the partial decontribution will no longer be in force. The Parliamentary Budget Office has calculated in recent months that for the bonus for mothers with at least two children in 2024 «the benefit after taxes grows progressively until it reaches around 1,700 euros, reached close to the gross salary of 27,500 euros, value which remains almost constant for higher salaries”. If you divide it by 12 months, the maximum benefit for female workers stands at 141 euros per month.