Working mothers with an open-ended employment contract, also part-time, in apprenticeships or in staff leasing (excluding domestic work relationships) with three or more children are entitled in the year 2024, 2025 and 2026 to a 100% exemption from the payment of IVS social security contributions borne by them up to a maximum of €3,000.00 per year until the youngest child reaches the age of eighteen.

Limited to the year 2024, this benefit is also granted to working mothers with two children, but up to the completion of the tenth year of age of the youngest child.

This benefit can be accessed by all the above-mentioned working mothers regardless of the amount of the gross salary they receive.

Please note that the mother is also entitled to the benefit in the event of the premature death of one of the children, departure from the family unit, non-cohabitation with one of the children, sole custody of the father.

To access this benefit, working mothers must fill in and sign the declaration below which must then be returned to UHY Associati S.t.p.r.l. for the purpose of applying the facilities on the payslip.

Below is a draft self-declaration: Self declaration draft_working mothers

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