2027 Budget: from the maternity bonus to the thirteenth-month payments – all the measures being considered for families

In the preliminary debate on the 2027 Budget Bill, the Government is considering various options to support families and workers’ purchasing power. As these proposals are still under discussion, whether they are actually included in the final text will depend on the available funding. However, for the majority parties – not least in light of the 2027 general election – there is a determination to make this chapter a central focus of the forthcoming Budget Bill.

The extension of the 33 per cent personal income tax rate up to an income of 60,000 euros remains on the table; this is the main tax measure in the forthcoming budget, on which there is absolute consensus amongst all the political parties in the majority. According to initial calculations, such an extension would result in an additional benefit of up to 1,000 euros and a cost of close to 3 billion euros.

One measure under consideration, which was put forward again a few days ago by the chairman of the Chamber of Deputies’ Finance Committee, Marco Osnato (FdI), is the tax exemption for thirteenth-month bonuses. Discussions are reportedly under way regarding a reduction in taxation to 15 per cent on amounts up to 15,000 euros, which amounts to approximately 500 million. According to initial estimates, for the thirteenth-month bonus (to which employment-related deductions do not apply), replacing standard personal income tax with a 15 per cent or 10 per cent tax would result in a net saving on the payslip of between 200 and 500 euros, depending on income.

Still on the subject of wage support, the government is also considering the confirmation, for next year, of the 15 per cent tax rate on allowances and pay supplements. Under the previous budget, it was stipulated that, for the 2026 tax year, sums paid – up to an annual limit of 1,500 euros – to private-sector employees, in the form of: allowances and supplements for night work (Article 1, paragraph 2, of Legislative Decree 66/2003 and the National Collective Labour Agreements); surcharges and allowances for work carried out on public holidays and weekly rest days (as specified in the National Collective Labour Agreements); shift allowances and additional remuneration relating to shift work (provided for in the National Collective Labour Agreements).

Osnato also spoke about the extension of the bonus for working mothers. Under the last budget, it rose from 40 to 60 euros a month for working mothers with two children, payable until the month in which their second child turns ten, provided their annual income from employment is less than 40,000 euros. Now it could rise again to 80 euros a month (960 euros a year). But here too, it is a question of resources. The same applies to launching the pension savings scheme for newborns. But first, the aim is to maintain the newborn bonus, the nursery bonus and support for essential expenses.