Improving the position of mothers in the labor market can be achieved by introducing a fiscal policy measure of subsidies on contributions for compulsory social insurance at the expense of the employee and the employer. The state would subsidize compulsory social security contributions for three years: in the first year the state would subsidize 65% of compulsory contributions, in the second 60% and in the third 50%.
Three scenarios have been created to estimate the costs of the proposed measure. The first scenario is conservative, which assumes that the introduction of the measure does not lead to significant changes in the labor market, so the costs of the subsidy in the third year would be 298.1 million euros, and the measure would cover about 118 thousand mothers. The moderately optimistic Scenario 2 predicts that the costs of the introduced subsidy in the third year will reach the level of 321.2 million euros, and the measure would cover 127 thousand mothers. The third scenario is the most optimistic scenario in the sense that the significant effects of the introduced measures on the labor market are already visible in the first year. The costs of the measure in the third year according to Scenario 3 amount to 336.4 million euros, and it is estimated that 133 thousand mothers would be included.