Premise.
The Budget law 2024 (law of December 30, 2023, n. 213, art. 1,
co. 180/182), established an exemption in favour of working mothers
who meet certain requirements, for payment periods between January
1, 2024 to December 31, 2026, over the 100 percent of the
contribution rate to social security (IVS quota) paid by the
worker.
The subsequent INPS circular of January 31, 2024, n. 27 allows
us to outline the characteristics of the exemption and provide
procedural clarifications regarding the obligations of workers and
employers.
Requirements.
The exemption in question was established, for the salary
periods from 01/01/2024 to 12/31/2026, in favour of working mothers
of three or more children with an employment relationship already
established or in the process of being established on a permanent
basis (excluded domestic employment relationships), 100 percent of
the social security contribution fee (IVS quota) paid by the worker
until the month in which
