Rome, 2 February 2024 – Working women with at least two dependent children will be able to have the so-called mothers bonusor the exemption from social security contributions up to a maximum of 3 thousand euros per year. In 2025, however, to obtain the bonus the working mother will have to have at least three children dependent. The provision was included in the budget law to encourage the birth rate in our country, but unfortunately there are many women who they will not have access to this benefit. In fact, mothers of only one child, even if disabled, are excluded domestic workers, pensioners, fixed-term workers, who are only recognized if the contract becomes permanent. And again: the freelancers, the unemployed, occasional collaborators. Furthermore, according to the simulations of Altroconsumoeven working mothers who fall within the exemption will find themselves with increases in their paychecks of a few tens of euros. The tax wedge cut, of 6 and 7% depending on income, is an alternative to the bonus and therefore is not received for the entire time in which the worker with two or more children is entitled to the mothers’ bonus.
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Bonus for working mothers 2024, there is the INPS circular. Here’s who’s responsible, the figures and the simulations
The bonus amount
From January 2024, those entitled to the bonus will no longer find in their paychecks the deduction of social security contributions payable by the worker which is equal al 9,19% of the Ral, i.e. the gross annual salary, which rises to 9.49% for companies with more than 15 employees who benefit from the redundancy fund. If the 9.19% withholding exceeds 3 thousand euros gross per year, the contribution exemption above the threshold is therefore still withheld. Social security contributions are deducted from the gross salary and the remaining part taxes are calculated. Returning to the example of Altroconsumo: if a worker has a GAR of 30 thousand euros, until December 2023 she pays taxes on 27,153 euros, i.e. 30 thousand minus 2,847, which is 9.19% of the Ral, while from January she will pay taxes on 30 thousand. “The consequence is that the tax rate will be a little higher, but the net salary will be higher,” highlights Altroconsumo.
The simulations
In the end, the differences in monthly salary between 2023 and 2024 for working mothers with two children they are not that high. According to the simulations of Altroconsumo, which also considers the cutting the tax wedge applied in 2023, it ranges from a minimum of 21 euros net additions for a Ral of 10 thousand euros per year (267 euros per year), to a maximum of 73 euros more (948 euros per year) for those with a gross annual salary of 35 thousand euros. If you exceed the 35mila eurothe monthly paycheck grows by a maximum of 32 eurothat is 422 euros per month.
Going into more detail, if an employed mother with two children received in 2023, out of 13 months, 1,011 euros per monthwill reach 1,039 euros in 2024, i.e. an increase of 28 euro monthly. On a net salary of 1.355 euro per month, in 2024 he will receive 1,388, that is 33 euro more. If instead you rise to a net salary of 23,747 euros per year, equal to 1.827 euro net per month, the paycheck will reach 1,892 euros, with 65 euro of increase. Finally, those who have a gross annual salary of 35 thousand euros will have a net salary over 13 months which will pass and 2.036 euros to 2,109, for an increase of 73 euro per month.