Bonus mamme: pubblicata la circolare INPS con le modalità operative

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La legge di bilancio 2024 ha previsto il “Bonus mamme”: l’esonero della contribuzione previdenziale (9,19% della retribuzione), fino a un massimo di 3.000 euro annui da riparametrare su base mensile, per le lavoratrici che hanno almeno tre figli. Per il 2024, in via sperimentale, il bonus è attribuito anche in presenza di due figli.


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