The manoeuvre for 2026

Budget Law

Manoeuvre 2026: Hiring incentives and parental leave for working mothers

Parenthood strengthened by the Government's budget bill presented to the Senate: incentives for hiring, extended leave and protection for women's work

by Rome Editorial Staff

26 October 2025

3' min read

Translated by AI

Versione italiana

Key points

Mothers' incentive
60 euro mums bonus
Parental rights
Children's illnesses and maternity replacements

3' min read

Translated by AI

Versione italiana

The 2026 manoeuvre introduces a package of structural measures to support parenthood and facilitate the reconciliation of work and family life, focusing on incentives for female employment and new rights for working parents.

The incentive for working mothers

This is a contributory incentive for the hiring of women with three children that provides for total exemption of up to EUR 8,000. As of 1 January 2026, private companies that hire women with at least three underage children who have been unemployed for at least six months will be able to benefit from a special incentive in the form of total exemption from employer social security contributions.

The facilitation consists of a 100 per cent reduction of contributions, excluding Inail premiums and contributions, up to a maximum of EUR 8,000 per year for each recruitment.

The duration of the contribution exemption varies depending on the duration of the contract: 12 months for fixed-term contracts, including those on a temporary basis; 18 months in the case of conversion to an open-ended contract from the date of initial recruitment; 24 months for direct open-ended contracts.

Domestic work relationships and apprenticeships are excluded from the incentive, and the relief cannot be combined with other already existing reliefs or contribution reductions. It is instead compatible with the maxi deduction of 120% (which can reach 130% in the case of frail female workers) of the cost of labour for new hirings provided for by the tax reform (Legislative Decree no. 216 of 2023). The government's objective is to support and encourage the stable employment of women with particularly onerous family responsibilities, while also supporting companies that decide to hire this category of workers.

Mothers' Bonus at 60 euro

A bonus will also be recognised for 2026, rising from €40 to €60 per month. The bonus is granted to employed working mothers, excluding domestic work relationships, and to self-employed working mothers enrolled in compulsory autonomous social security schemes, including professional pension funds and the separate management scheme, who have two children and an income from employment not exceeding €40,000 on an annual basis. To obtain the bonus, the worker must submit a special application and the €60 will be granted to her until the month in which the second child turns ten. The sum received is not taxable for tax and contribution purposes and is due for each month or fraction of a month in which the employment relationship is active or the worker is self-employed.

La stessa somma è riconosciuta anche alle lavoratrici madri, dipendenti e autonome con più di due figli e fino al compimento del diciottesimo anno del figlio più piccolo, per ogni mese o frazione di mese di validità del rapporto di lavoro o dell’attività di lavoro autonomo, e sono hanno un reddito inferiore ai 40.000 euro su base annua. In questo caso però il reddito da lavoro non deve conseguire da attività di lavoro dipendente a tempo indeterminato e, in ogni caso, per ogni mese o frazione di mese di vigenza del rapporto di lavoro o dell’attività di lavoro autonomo non coincidenti con quelli di vigenza di un rapporto di lavoro a tempo indeterminato. Le mensilità spettanti, nel periodo 1° gennaio 2026 e fino al mese di novembre, verranno corrisposte in un’unica soluzione con la mensilità di dicembre 2026. Questi importi non rilevano ai fini della determinazione dell’indicatore della situazione economica equivalente (Isee).

Parental Rights

In addition to the total contribution exemption of up to €8,000 per year for the hiring of women with at least three underage children, who have been unemployed for at least six months, the manoeuvre amends Legislative Decree No. 151 of 2001, strengthening maternity and paternity protections. In particular, the age at which parental leave and extended leave for disabled children can be taken is increased from 12 to 14 years, with the recognition of an allowance equal to 30 per cent of salary. The same protections are also extended to cases of adoption and fostering, both national and international.

Children's illnesses and maternity replacements

With two other regulations, the Budget Bill increases the annual limit for sick leave for children from 5 to 10 days, and the age of the child to qualify for the benefit increases from 8 to 14 years. In order to promote work-life balance and ensure gender equality at work, in the case of hiring workers to replace workers on leave, the employment contract may be extended for a further period of time alongside the replaced worker, which, however, may not exceed the child's first year of age.