The contribution relief for working mothers has been confirmed and extended to include fixed-term employees and self-employed workers.
From 1 January 2025, this relief will be available to working mothers with two or more children until their youngest child turns ten.
From 2027, for mothers with three or more children, the contribution relief will apply until their youngest child turns 18.
The relief is only granted if the mother’s salary or taxable income for social security purposes does not exceed €40,000 per year.
The regulation does not have any further details and so it is necessary to wait until the operational guidelines (i.e. the circular) are issued.
