(Finance) – Le female employees with at least three children, of which at least one minor, they will be able to communicate directly toINPS 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 provided for female employees with two children up to the youngest child’s tenth birthday. With Message no. 1702 of 05/06/2024, the INPS communicated that the application, called “Utility Exemption for Mother Workers”, has been released and is available by accessing the Institute’s website www.inps.it (by authenticating with your digital credentials ).
With this message the Institute warns that 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 fee contributions social security for disability, old age and dependent survivors of the worker up to the month of the youngest child’s eighteenth birthday (or the youngest child’s 10th birthday in the case of an employee with two children), up to the maximum annual limit of 3,000 euros.
In order to facilitate theaccess to the measurementworkers in the public and private sectors holding a permanent employment relationship can communicate to their employer their 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.
There 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 directly to the Institute the information relating to the children, 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 the children or, in the absence of their tax code , the personal data. L’using the utility it is limited only to cases in which the tax codes of the children have not been entered in the flows for the worker, already receiving the bonus Uniemens.
Access to the utility is permitted exclusively to workers mothers for which the Uniemens report flows are present in the Institute’s 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.
There missed communication of the children’s tax codes by the employer in the Uniemens reports or, alternatively, by the worker by using the specific application within seven months – highlighted in the communication sent by the Institute – will result in the revocation of the benefit enjoyed .