New mothers' bonus: application by 9 December 2025, how to do it

1) to be the mother of only two children, the youngest of whom is under ten years of age;

2) to be the mother of three or more children, the youngest of whom is under eighteen years of age.

3) to be an employed mother, with the exclusion of domestic work relationships, or to be a self-employed woman enrolled in compulsory self-employed social security schemes, or to be enrolled in a professional fund, including the professional funds referred to in legislative decree no. 509/1994 and legislative decree no. 103/1996 and the Separate Management Fund. Working mothers with three or more children who are employed must also declare that they do not have an employment relationship of indefinite duration in force in the months in which they apply for the New Mothers' Bonus;

4) that the sum of employment income relevant for the calculation of taxes for 2025 is EUR 40,000 or less.

Le lavoratrici devono essere madri con due figli (compresi i figli adottati o in affidamento preadottivo) di cui il più piccolo di età inferiore a dieci anni, o madri con tre o più figli (compresi i figli adottati o in affidamento preadottivo) di cui il più piccolo di età inferiore a diciotto anni. Il requisito relativo al numero dei figli appartenenti al nucleo familiare della lavoratrice deve sussistere alla data del 1° gennaio 2025 o si deve perfezionare entro il 31 dicembre 2025. Se la lavoratrice possiede il requisito lo stesso si intende soddisfatto per l’intero anno, con esclusione dei periodi di sospensione della responsabilità genitoriale, o fino al compimento del decimo anno di età del secondo figlio o del diciottesimo anno di età del figlio più piccolo nel caso di tre o più figli. Se questo requisito si perfeziona in un momento successivo al 1° gennaio 2025, il nuovo bonus mamme spetta a partire dal mese in cui si perfeziona il requisito. In particolare, nel caso di nascita del second

The annual employment income must not exceed EUR 40,000. As far as work activities are concerned, the Inps gives some examples of the months of eligibility.

First example: the worker on 1 January 2025 is a mother with two children. The worker is entitled to the new mothers' bonus from January 2025 regardless of whether she is employed on a fixed-term or open-ended contract. The youngest child turns 10 on 15 September 2025. The new mothers' bonus is due from January 2025 to September 2025;

Second example: the worker on 1 January 2025 is a mother with three children. The worker is entitled to the new mothers' bonus from January 2025 if she has a fixed-term employment relationship or is self-employed. The youngest child turns 18 on 10 November 2025. The new mothers' bonus is due from January 2025 to November 2025;

Third example: the worker on 1 January 2025 is a mother with one child and is pregnant with her second child. The birth of the second child takes place on 20 April 2025. The worker is entitled to the new mothers' bonus from April 2025 to December 2025 regardless of the employment relationship, whether fixed-term or open-ended;

Fourth example: the worker on 1 January 2025 is a mother with two children and holder of an open-ended contract; the worker is entitled to the New mothers' bonus from January 2025; in September 2025 the third child is born. From September the worker is not entitled to the New mothers' bonus, as she has an open-ended contract of employment, but she can access the total exemption from IVS contributions as per the Budget Law 2024;

Fifth example: the worker on 1 January 2025 is a mother with three children, the youngest of whom is eight years old and has an open-ended contract. The worker is not entitled to the New Mothers' Bonus, but can access the full exemption from IVS social security contributions provided for by the Budget Law 2024;

Sixth example: the worker on 1 January 2025 is a mother with three children, the youngest of whom is five years old and holds a fixed-term contract; in July 2025, the employment contract is converted to an open-ended contract. The new bonus for mothers is due from January 2025 to June 2025. From July 2025, the worker can access the total exemption from IVS contributions as per Article 1, paragraph 180 of the Budget Law 2024;

Seventh example: the worker on 1 January 2025 is a mother with three children, all over the age of eighteen. The worker is not entitled to the New Mothers' Bonus. It should be noted that this worker is also not eligible for the total exemption from IVS contributions provided for in Article 1, paragraph 180 of the Budget Law 2024.