Manoeuvre: contribution relief for mothers confirmed in 2025 and extended to self-employed women
In the Budget Law, among the family measures, parental leave increases to three months compensated at 80 per cent and the time extension of coverage becomes structural
by Giorgio Pogliotti and Claudio Tucci
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Key points
3' min read
Contribution relief for female workers with two children, due to expire at the end of the year, is also confirmed in 2025 and extended to self-employed women. The operation to strengthen parental leave continues: in order to facilitate the reconciliation of working time with family needs, the months compensated at 80 per cent - in the package of measures presented by the Minister for the Family, Eugenia Roccella -, are increased to three (this year there are two) and become structural. The nursery school bonus is strengthened, with the exclusion of the single allowance from the Isee calculation.
Contribution exemption for working mothers
Day after day, while waiting for the government to release the text of the manoeuvre (the text is expected to be sent to Parliament on 21 October), the contours of the interventions on the work and family front become clearer. Let us start with the decontribution for female workers with children.
The last manoeuvre introduced an ad hoc incentive for working mothers. The measure is a three-year one, i.e. for the pay periods from 1 January 2024 to 31 December 2026, for working mothers of three or more children with an open-ended employment relationship, excluding domestic work relationships; it consists of a 100 per cent exemption of their contributions, until the youngest child turns 18, up to an annual maximum of €3,000. On an experimental basis, this incentive was extended by the last manoeuvre, but only for the pay periods from 1 January 2024 to 31 December 2024, also to working mothers of two children with a permanent employment relationship (again excluding domestic work), until the month in which the youngest child turns ten. In 2024, this incentive is affecting about 570,000 women with two children, amounting to EUR 500 million.
The news is that the incentive for female workers with two children is extended to 2025. In the manoeuvre, a note from the Ministry of the Economy announced yesterday, there is a specific fund to cover this expenditure. Not only. The measure, the MEF announced, will be extended to self-employed women.
Parental leave: allowance extended to 80%
With regard to parental leave, this year, as a result of the last manoeuvre, the months compensated at 80% of salary increased to two. By 2025, in the absence of interventions, one month would have returned to 60 per cent. With the new Budget Law, for next year, the two months at 80 per cent in force today are therefore confirmed, and a third month at 80 per cent is added. The three months compensated at 80 per cent in the text that entered the Council of Ministers become structural. The remaining months remain compensated at 30 per cent.
