Bonus for mothers, workers can now communicate their children’s tax codes directly to INPS

MILANO – Request the decontribution for mothers directly from INPS to try to overcome the obstacles to receiving the support in the paycheck which, fired at the end of 2023, took time to become fully operational, especially for public sector workers.

Direct communication

The Social Security Institute has made it known that female employees with at least three children, of which at least one is a minor, will be able to communicate directly to INPS the data for the contribution exemption provided for by the budget law (the so-called mothers bonus), until the end of 2026. We remind you that the bonus, but for 2024 only, is also provided for female employees with two children up to the youngest child’s tenth birthday.

The INPS clarification message warns that in the absence of data communicationwhere missing, within seven months the benefit is revoked. Furthermore, the bonus is not provided for domestic work.

How much is the exemption worth?

The exemption is 100 percent of the share of social security contributions for disability, old age and survivors dependent on the worker up to the month of the youngest child’s eighteenth birthday (or the youngest child’s 10th birthday in the case of an employee with two children). The contributions are worth 9.19% of the salary, but the measure provides for a maximum annual limit of 3,000 euros.

The INPS has clarified that, in order to facilitate access to the measure, female workers in the public and private sectors holding a permanent employment relationship can communicate to their employer their desire to make use of the exemption, making known to the same employer the number of children and the tax codes of the two or three children. The use of the exemption is not subject to the presentation of a specific application for access to the Institute by the worker concerned. The effective use of the exemption occurs – upon communication by the worker concerned to her employer of the desire to benefit from the bonus.

If the worker intends to communicate information relating to her children directly to the Institute, this possibility is permitted through the preparation, by the Institute, of a specific utility, which the worker can use to communicate the tax codes of her children or, in absence of the children’s tax code, their personal data.

The use of this application is limited only to cases in which the tax codes of the children have not been entered in the Uniemens flows for the worker, already receiving the bonus in question.

With the message, INPS communicates that the application, called “Utility Exemption for Mother Workers”has been issued and is available by accessing the Institute’s website www.inps.it, authenticating with your digital identity.

Access to the utility is allowed exclusively to working mothers for whom the Uniemens reporting flows are present in the Institute’s archives, in which the employer, although indicating the exemption codes, has not indicated the tax codes of children. INPS will send an email to the employees who must complete the declaration.

Failure to communicate the tax codes of the children by the employer in the Uniemens reports or, alternatively, by the worker using the appropriate application within seven months – highlighted in the communication sent by the Institute – will result in the revocation of the benefit enjoyed.