(Finance) – The INPS It summarizes and specifies the application scope, from a temporal point of view, of the mothers’ bonus provided for by the Budget Law 2024, in the light of the new and different measure introduced by the Budget Law 2025.
Specifically, the Institute underlines in a note, The Budget Law 2024 provided for a total exemption of the social security contribution fee paid by the worker, within the maximum limit of 3,000 euros per year, In favor of the workers mothers of three or more children, until the age of eighteenth year of age of the youngest son. The exemption is valid from 1 January 2024 to 31 December 2026 and is applicable only to workers with an indefinite permanent contracts, with the exclusion of domestic working relationships. Experimental, for the year 2024 only, the exemption has also been extended to the workers of two children, with an indefinite employment relationship, with the exclusion of domestic working relationships, until the tenth year of age of the younger son.
From a temporal point of view, therefore, while the measure in favor of the workers of two children has ceased to apply on 31 December 2024, the exemption for the workers mothers of three or more children remains valid until 31 December 2026 And it also applies in case of birth, entrust or adoption of a third child who intervened by this date. The Budget Law 2025 introduced a new partial exemption for the workers holding an employment relationship, both fixed -term and indeterminate, with annual income of up to 40,000 euros, as well as in favor of autonomous female workers. As of January 1, 2025, the workers of two or more children can benefit from this measure, until the tenth year of age of the youngest child age. Since 2027 the workers of three or more children will be able to benefit from the facility until the age of 18 of the youngest son. The operating methods of the new exemption will be defined with a decree of the Ministry of Labor and Economy and INPS will subsequently provide the instructions for its application.