“Mothers Bonus”. Social security contribution exemption for working mothers
The Budget Law for 2024 (Law 213/2023) introduced a social security contribution exemption for working mothers – called “Mothers Bonus” – with three or more children, employed with an open-ended contract, valid from 2024 to 2026. On an experimental basis, this exemption has been extended in 2024 to also include mothers of two children. On 31 January 2024, INPS published Circular 27 detailing the procedures for making the measure operative. Find out more on Toffoletto De Luca Tamajo