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Bonus Mamme

Il Governo ha recentemente annunciato nuove misure di sostegno alle lavoratrici madri, sulla scia dell’ultima legge di Bilancio (articolo 1, commi 219 e 220, della legge 30 dicembre 2024, n. 207).

Lo stanziamento previsto per il sostegno alle lavoratrici madri, secondo quanto ufficializzato dopo il Consiglio dei ministri, è stato incrementato da 300 a 480 milioni di euro. L’ampliamento consentirebbe quindi anche di finanziare un intervento diverso a favore delle lavoratrici madri (dipendenti e autonome) con due figli fino al compimento del decimo anno di età del figlio più piccolo.

La legge di Bilancio 2025 aveva già introdotto, a decorrere dal 1° gennaio 2025 (misura strutturale) un esonero contributivo parziale della quota dei contributi previdenziali con caratteristiche differenziate per tipologia contrattuale e numero di figli. L’esonero contributivo è riconosciuto solo se la retribuzione o il reddito imponibile ai fini previdenziali non superano la soglia di 40.000 euro annui.

In sintesi l’esonero contributivo si potrà applicare:

  • alle lavoratrici dipendenti (eccetto settore domestico);
  • alle lavoratrici autonome che percepiscono redditi di lavoro autonomo o d’impresa (eccetto regime forfetario).

La lavoratrice deve essere inoltre madre:

  • di almeno due figli, con diritto all’esonero fino al compimento del decimo anno di età del figlio più piccolo;
  • a partire dal 2027, per le madri di tre o più figli, il beneficio sarà esteso fino al compimento del diciottesimo anno di età del figlio più piccolo.

Per le lavoratrici autonome iscritte all’assicurazione generale obbligatoria (AGO) o alla Gestione Separata INPS, il beneficio è parametrato al minimale di reddito (legge 2 agosto 1990, n. 233, art. 1, comma 3) e deve rispettare il c.d. “de minimis” (con soglia massima triennale di 300.000 euro, nel rispetto degli articoli 107 e 108 del TFUE, nonché del regolamento UE 2023/2831).

Si resta in attesa delle necessarie indicazioni amministrative (Inps) per la concreta operatività/applicazione della misura.

 

Per ulteriori informazioni
UFFICIO PAGHE
tel. 0173/226611
e-mail libripaga@acaweb.it

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