The decontribution for working mothers in 2024 is an important benefit provided for by the Budget Law, aimed at supporting mothers with at least two children. In this guide you will find all the answers to the most frequently asked questions about this measure, provided directly by the INPS
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Table of Contents:
What is the 2024 Moms Decontribution?
The 2024 mothers decontribution is an exemption from the payment of social security contributions for disability, old age and dependent survivors of employed working mothers with at least two children, provided for by the 2024 Budget Law.
This benefit aims to financially support families, alleviating social security costs for mothers.
Who Can Benefit from the Decontribution?
The benefit is aimed at working mothers who have:
- 3 or more children, up to the youngest child’s 18th birthday.
- 2 children, but only for 2024, until the youngest child is 10 years old.
Beneficiaries must hold an indefinite contract, even part-time or with an administration contract, in the public or private sector. Only domestic workers are excluded
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How much is it worth?
The exemption covers 100% of the worker’s dependent social security contributions for disability, old age and survivors, up to a maximum of 3,000 euros per year, adjusted on a monthly basis.
Until When Is It Valid?
The exemption is valid:
- Until the month of the youngest child’s 18th birthday for mothers of 3 or more children.
- Until the month of the youngest child’s 10th birthday for mothers of 2 children, only for 2024.
How to Apply?
Female workers must inform their employer of their intention to take advantage of the exemption, indicating the number of children and the related tax codes. The employer will apply the discount to monthly wage complaints. It is also possible to communicate data directly to the INPS through a dedicated application.
Is the Decontribution Compatible with Other Exemptions?
Yes, the decontribution can be combined with other benefits provided for by law, such as cutting the tax wedge, but it cannot be applied at the same time as the exemption for social security contributions provided for by the same Budget Law 2024.
Conclusions
The 2024 mothers decontribution represents concrete support for working mothers, reducing social security contributions and increasing the net income received in the payroll. If you are a working mother and meet the requirements, check with your employer how to benefit from this benefit
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