INPS, here are the rules for the 2024 mothers bonus: the benefits recognized since January


By John

INPS, here are the rules for the 2024 mothers bonus: the benefits recognized since January.

The mothers bonus will also be paid for the January month for them permanent employees who have at least two children. This is clarified‘Inps in a circular just published on the measure contained in the Budget Law which provides for the exemption of social security contributions paid by female workers (9.19% of the salary) up to a maximum of 3 thousand euros on an annual basis who have at least three children up to the 18th birthday of the last child.

On an experimental basis for 2024 the relief is extended to mothers of at least two children until the last child turns ten. It applies to employees in the public and private sectors and also to those in the agricultural sector while domestic workers are excluded.

This applies to apprenticeship contracts and temporary work. The benefit starts at the time of the birth of the second child for this year and of the third child in 2025 and 2026 and ends with the eighteenth birthday of the last child for mothers with three children and the tenth birthday of the last child in 2024 for female workers with two children.

The circular clarifies that it is necessary to communicate the number of children and their tax code to INPS either directly or through the employer. The maximum exemption is 250 euros per month and therefore effectively exhausts the maximum exemption that could be obtained with the six-point cut provided for by the budget law for workers whose salary does not exceed the maximum threshold of 2,692 euros. The exemption, however, leaves the calculation rate of pension benefits unchanged.

The INPS also clarifies that since the exemption in question applies exclusively with reference to the contribution share borne by the working mother, the measure does not fall within the notion of state aid.