The maneuver of the budget has led to significant income losses for mothers with three or more children hired on indefinite-term contracts. Mothers with three or more children hired on indefinite-term contracts lose their tax relief from contributions in advance pay and receive instead the maternity allowance 2027 provided by law's budgetary scheme.

The simulations presented by ISTAT to Parliament on the Maneuver indicate that for these workers, the new support is worth less than what it replaces. The loss depends on the salary: it is minimal for low remuneration, increases near the income threshold of the new bonus and becomes total for those exceeding this threshold because the bonus has a revenue limit not anticipated by the tax relief. In summary: the full refund of 100% of the IVS burden for employees with three or more children until January 31, 2026, as provided for under Art. 1, point 180, of Law No. 213/2023; from 2027, the art. 57 of the budgetary bill drawing (A. C.).

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SOURCE SECTION: 3174) riconosce a domanda 100 euro al mese esentasse alle lavoratrici con almeno due figli e reddito di lavoro fino a 40.000 euro annui, senza escludere le madri di tre figli a tempo indeterminato; per le lavoratrici che lasciano l'esonero l'Istat stima un beneficio medio netto di 1.500 euro l'anno con lo sgravio e di 1.100 euro con il bonus, secondo la memoria presentata l'11 novembre 2026 alle commissioni Bilancio di Camera e Senato; secondo un'elaborazione PMI.it sulle regole IRPEF 2027, una dipendente con 30.000 euro di retribuzione lorda perde circa 480 euro netti l'anno, mentre oltre circa 44.000 euro lordi la perdita sale a 1.750 euro perché il bonus non spetta. Lo sgravio spetta alle dipendenti pubbliche e private con contratto a tempo indeterminato, anche part-time e nel settore agricolo, comprese le apprendiste: la Circolare INPS n.

The 31st of January, 2024 considers apprenticeship an indefinite time relationship according to Article 41, point 1, of DLgs. No. 81/2015. Domestic work relationships are excluded. Annual limits apply month by month: the same circular sets the threshold at €250 for pay periods and €8.06 per day when starting or ceasing contracts during the month, without reduction due to part-time work. The requirement crystallizes with the birth of the third child, and the right does not expire if any of the children leave the family unit.