Mums Bonus Now Available in Payslips

The 2024 Budget Law has introduced important news in favor of working mothers: it consists of a 100% exemption of the social security contributions payable by them for the pay periods from the 1^st of January 2024 to the 31^st of December 2026, up to a maximum amount of €3000 per year.

The exemption is also called the ” Mums Bonus” and is granted to mothers of at least three children employed on a permanent basis, until the youngest child reaches eighteen years of age.

Also, in 2024 only, on an experimental basis, the exemption is also being extended to working mothers of two children, until the youngest child reaches ten years of age.

Following entry into force of law, INPS (National Social Security Institute) provided operational instructions for requesting the relief in circular no. 27/2024, which was published on the 31^st of January 2024.

In order to access the bonus, workers must submit a declaration containing the number of children and their tax codes to their employer. Alternatively, workers can request the bonus directly from INPS: it will then be the employer’s responsibility to display the exemption due to the worker in the payslip and in the salary statements.

Thank you for following us and stay tuned for the next update!