In 2024, mother workers in the public and private sectors will be entitled to the Mother’s Bonus directly in their payroll, as required by the Budget Law. This incentive aims to support working mothers by exempting them from paying social security contributions, allowing them to increase their net salary
.
What is the 2024 Mom Bonus?
The 2024 Mom Bonus is an economic support measure that provides for a total exemption from the payment of social security contributions paid to mother workers.
The exemption covers
:
•The IVS contribution for private sector workers, which concerns disability, old age and survivors.
•The FAP contribution for employees of Public Administrations.
Thanks to this exemption, equal to 9.19% of the salary, the State will cover the part of the contributions that would normally be borne by the worker, thus increasing her net salary.
Who is entitled to the 2024 Mom Bonus?
The bonus is intended for mother workers, both in the public and private sectors, who meet the following requirements:
• Permanent employment: the bonus is reserved for employees with stable employment contracts. Permanent contracts are also included in part-time and apprenticeships, while domestic employment relationships are excluded
.
• Two or more children: the bonus is intended for mothers with at least two children, including adoptive or foster children. For the bonus starting from 2025, the requirement will be raised to three children
.
The bonus is also valid for contracts that are transformed from determined to an indefinite period, but not for domestic contracts.
Amount of the 2024 Mother’s Bonus
The 2024 Mom Bonus provides for a contribution exemption equal to 9.19% of the salary, with a maximum of 3,000 euros per year. The maximum monthly bonus amount is 250 euros.
If the employment relationship starts or ends during the month, the exemption is reproportionate daily, with a value of 8.06 euros per day.
This means that, for a worker with a monthly salary of 2,000 euros gross, the exemption will be equal to 183.80 euros per month, while for those who earn 3,500 euros gross monthly, the exemption will be limited to 250 euros, which is the maximum monthly ceiling expected.
Simulation of the Payroll Increase
Here are some practical examples to understand how the bonus will affect the net salary:
• Gross salary of 2,000 euros: with an exemption of 9.19%, the net increase in the payroll will be 183.80 euros per month.
• Gross salary of 3,500 euros: since the 9.19% exemption would exceed the maximum ceiling, the increase will be limited to 250 euros per month.
• Part-time with a gross salary of 1,000 euros: in this case, the exemption will be 91.90 euros per month.
How does the Moms Payroll Bonus work?
The 2024 Mom Bonus is a total decontribution measure that exempts mother workers from paying their share of social security contributions. The measure is automatically applied, month by month, to the worker’s paycheck, up to a maximum of 3,000 euros per year
.
The bonus can be combined with other incentives provided for by law and can be applied until the deadline set by law, namely December 31, 2026, for mothers with three or more children, or December 31, 2024 for those with two children.
How to Apply for the 2024 Mom Bonus
Workers who meet the requirements for the bonus must inform their employer of their intention to take advantage of the exemption. The communication must include the number of children and their tax numbers.
Alternatively, female workers can send the information directly to the INPS using the appropriate online service called “Mother Worker Exoneration Utility”. To log in, you must use one of the valid digital credentials (SPID, CIE, or
CNS).
When will the 2024 Mom Bonus arrive?
The bonus has been operational since January 1, 2024, but full operation began as of May 2024, due to delays in the implementation of the necessary IT procedures. Workers who did not receive the bonus in the first months of 2024 will still be able to recover the amounts not received through an arrears mechanism
.
Expiry of the 2024 Mother’s Bonus
The Mom Bonus will cease at:
• December 31, 2026 for workers with three or more children, or when their youngest child reaches 18 years of age.
• December 31, 2024 for workers with two children, or when their youngest child is 10 years old.
Compatibility with Other Aids
The 2024 Mom Bonus can be combined with other benefits and is not part of state aid subject to authorization by the European Commission. It is compatible with the cutting of the tax wedge and other tax exemption measures planned for 2024.
The 2024 Mom Bonus represents an important opportunity for mother workers, allowing them to benefit from a contribution exemption and to increase their net salary. Thanks to this measure, the Government intends to promote the birth rate and support families, facilitating the return to work of mothers and encouraging female
employment.
