Council of Ministers

Working mothers: who gets the new €480 bonus

The rule approved by the Council of Ministers transforms the previous partial contribution exemption into the disbursement of a lump sum for 2025 for incomes up to EUR 40,000

by Giorgio Pogliotti

21 June 2025

3' min read

Key points

The new regime for 2025
Lack of implementing decree
In 2026, the deduction returns.
Contribution exemption for working mothers with an open-ended contract
The novelties of the Budget Law 2025 that remained on paper

3' min read

The bonus for mothers, self-employed workers, and holders of fixed-term employment relationships is changing this year: from a partial contribution exemption it becomes a bonus disbursed by the Inps. The change is contained in the omnibus decree approved by the Council of Ministers on Friday 20 June, which allocated a further 180 million, bringing the total endowment of the bonus to 480 million.

The new regime for 2025

For 2025, working mothers of two children (excluding domestic work), up to the month of the second child's tenth birthday, who submit an application to the Inps, are recognised up to EUR 480 on an annual basis, a sum that is not taxable for tax and contribution purposes. the amount recognised is actually EUR 40 per month for each month worked, but is paid in December on an annual basis in a single instalment to the mother with an income from work not exceeding EUR 40,000.

The same amount is also granted to working mothers with more than two children and up to the month in which the youngest child turns eighteen (again excluding domestic work), who have an employment income not exceeding EUR 40,000 on an annual basis. The condition is that the employment income does not derive from permanent employment activities and, in any case, for the months not occupied in such employment activities.

The accrued monthly payments run from 1 January 2025 until the month of November, and, as mentioned above, are paid in December, in a lump sum, when the monthly payment for the same month of December is settled. The costs are estimated at EUR 480 million for 2025, of which EUR 418 million in charges and EUR 62 million in lost revenues for 2025.

The implementing decree is missing

It should be noted that we are still waiting for the implementing decree for the 2025 Mothers' Bonus from the Minister of Labour, in agreement with the Minister of Economy and Finance. Then, following the adoption of the decree, the Inps will be able to provide the indications for the regulation and management of the bonus mamme 2025. Therefore, applications cannot yet be submitted to the Inps.

Demografia zero, la ricetta trentina per invertire la flessione delle nascite

In 2026 we return to the deduction

For 2026, female employees (again excluding domestic work relationships), as well as self-employed women who receive at least one of the following: self-employment income, business income in ordinary accounting, business income in simplified accounting, or participation income, and who have not opted for the flat-rate scheme, are granted, within the annual expenditure limit of EUR 300 million, a partial exemption from social security contributions for disability, old age and survivors payable by the worker.

Female workers must be mothers of two or more children and the exemption from social security contributions is granted until the month in which the youngest child turns 10. The exemption from social security contributions for 2026 is granted provided that the salary or taxable income for social security purposes does not exceed EUR 40,000 on an annual basis.

Contribution exemption for working mothers on open-ended contracts remains

The novelty concerns self-employed women and workers with time contracts. For female workers with permanent employment contracts (excluding domestic work relationships) who are mothers of three or more children, the Budget Law 2024 had provided for a total exemption from social security contributions until the youngest child turns eighteen, valid from 1 January 2024 to 31 December 2026. This exemption, which can be up to EUR 3,000 per year, is granted at the employee's request to the employer.

On an experimental basis, this exemption was also extended in 2024 to working mothers of two children, with an employment relationship on a permanent basis, excluding domestic work relationships, until the youngest child reaches the age of 10.

Lavori in casa, quando si può avere il bonus del 50% per l’abitazione principale

The novelties of the Budget Law 2025 that remained on paper

The Budget Law 2025 introduced a partial exemption for female employees, both fixed-term and open-ended, with an annual income of up to EUR 40,000, as well as for self-employed women.

From 1 January 2025, working mothers of two or more children will be eligible until the youngest child reaches the age of 10. From 2027, working mothers of three or more children will be eligible until the youngest child turns 18. However, the rules of the 2025 Manoeuvre remained only on paper, in the absence of the Labour-Mef implementing decree.

Giorgio PogliottiRedattore esperto
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