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Brief
Summary:
The Circolare Inps (Italian National Institute for Social Security) n.27, issued on January 31, 2024, provides operational and accounting guidelines for the application of the exemption from social security contributions for mothers of three or more children, who are employed on an indefinite-term contract, as specified by articles 1:180-182 of the 2024 Budget Law (Legge 30 December 2023, n.213).
Note: The provided document is in Italian, and the summary is based on my translations.
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