The Chamber of Deputies has recently approved an amendment to the Labor Bill, which introduces the contribution exemption for professionals and self-employed workers in the event of motherhood or illness of their children. This measure represents an important protection for women who manage their own businesses and are in situations of family fragility, such as pregnancy or the infirmity
of their children.
Below, we explain in a clear and detailed way what the exemption of contributions for maternity and illness of children is, who can benefit from it and how it works.
What does the contribution exemption provide for professionals and self-employed workers
The contribution exemption is a measure designed to offer support to self-employed workers and professionals with a VAT number, who are unable to work due to specific circumstances related to the maternity or illness of their children. This benefit allows them to temporarily suspend the payment of social security contributions, while still ensuring the continuity of
contribution protection.
In particular, the contribution exemption is granted to self-employed or professional workers who are in one of the following conditions:
• Pregnancy: The benefit starts from the eighth month of pregnancy or if the pregnancy is interrupted after the third month.
• Serious illness of the child: The measure also includes situations in which the worker’s underage child requires emergency hospitalization, or surgery following a serious illness or injury.
This amendment, included in Bill No. 1532 bis under discussion in the Chamber of Deputies, was proposed to offer greater protection to professionals who face moments of personal or family difficulty.
Who is the tax exemption intended for
The exemption from contributions is reserved for self-employed workers and professionals with a VAT number who are in the conditions listed above. In particular, the measure applies in the case of:
•Pregnancy after the eighth month or termination of pregnancy after the third month.
•Emergency hospitalization or surgery necessary for the health of the underage child.
The purpose of this rule is to guarantee greater protection to self-employed workers in situations of need, allowing them to temporarily suspend social security payments without compromising their contribution coverage.
How does the contribution exemption work
The contribution exemption is not automatic, but is recognized upon request. Self-employed or professional workers who wish to benefit from this exemption must submit an application to the INPS or to their social security fund to which they belong. The operating procedures for the request will be defined by an implementing decree that will be published later
.
To activate the exemption, you will need to provide:
• Medical documentation: Female workers must present a medical certificate within 15 days of giving birth, termination of pregnancy or hospitalization of their child.
• Professional mandates: Documentation relating to professional mandates is required to certify the actual performance of a work activity before the request for exemption.
• Certificate of admission: In case of a serious illness of the child, a certificate issued by the health facility must be presented within 15 days of the child’s discharge.
When will the tax exemption come into effect
The entry into force of the contribution exemption for female professionals is scheduled to come into force in 2025. The benefit will be operational as soon as Bill No. 1532 bis is approved by the two branches of Parliament. This is a measure that, once approved, will offer significant support to self-employed workers during periods of personal or family fragility
.
Other aid for parents planned for 2025
In addition to the contribution exemption for professionals, 2025 could bring additional aid for parents and self-employed workers, including:
• Bonus mothers for the self-employed and VAT numbers.
• Enhanced nursery bonus for the second child.
• Additional parental leave of two months paid at 80%.
• 5-month equal leave paid at 100% for both parents.
• Fringe benefit of up to 2,000 euros for employees with children, at the discretion of the employer.
However, possible revisions to the Single Check are also expected, which could be cut starting in 2025. All the news related to the 2025 Budget Law will be announced in the coming months, and it will be important to follow the legislative updates to know the details of the measures
.
Conclusion
The contribution exemption for children’s illness and pregnancy represents a new protection for professionals and self-employed workers. This measure, scheduled to start in 2025, aims to offer concrete support in difficult situations, allowing social security contributions to be suspended in certain periods without losing coverage
.