Application guide to the New Mothers’ Allowance 2025 – eligibility requirements, procedures and deadlines for submitting applications.

Article 6 of Decree-Law No. 95 of 30 June 2025, converted with amendments by Law No. 118 of 8 August 2025, introduced changes to the 2025 Budget Law (Law No. 207 of 30 December 2024).

In particular, paragraph 1 postpones to 2026 the entry into force of the partial social security contribution exemption for working mothers with two or more children.

Paragraph 2 establishes, on a temporary basis for the year 2025 only, an income supplement called the New Mothers’ Bonus, consisting of a payment of €40 per month for each month, or fraction of a month, of actual employed or self-employed work (domestic work excluded).

The benefit is intended for working mothers with at least two children and an annual employment income (from employed or self-employed work) not exceeding €40,000 for the year 2025.

For mothers with three or more children, the bonus is not payable for months during which they have a permanent employment contract, since such workers are entitled, until 31 December 2026, to the full exemption from social security contributions (IVS) provided for by Article 1, paragraph 180, of the 2024 Budget Law (Law No. 213 of 2023).

The entitlement to the bonus is granted:

• to mothers with two children (biological, adopted or in pre-adoptive foster care), where the youngest child is under 10 years of age;
• to mothers with three or more children, where the youngest child is under 18 years of age.

The requirement concerning the number of children must be met as of 1 January 2025 or fulfilled by 31 December 2025.

In the event of a subsequent birth or adoption, the benefit shall apply from the month in which the requirement is met.

Acquired rights shall remain valid even in the event of the child’s death or exclusive custody being granted to the father.

Access to the bonus is granted to:

• Employed women, in the public or private sector, excluding domestic workers;
• Self-employed women registered with compulsory social security schemes, including professional funds (Legislative Decrees No. 509/1994 and No. 103/1996) and the INPS Separate Management scheme.

Women employed under intermittent or agency work contracts are also included.

The entitlement applies only for the months of actual work activity.

For self-employed workers, it is granted for the months of registration with the relevant fund or scheme during 2025; for those enrolled in the INPS Separate Management scheme, it applies for periods of actual activity.

The benefit is not available to company office holders or business owners not registered with the General Compulsory Insurance scheme or with other substitute schemes.

Mothers with three or more children are not entitled to the bonus for months in which they have a permanent employment relationship, including apprenticeship contracts or conversions from fixed-term to permanent employment. In such cases, they may benefit from the full IVS social security contribution exemption until 31 December 2026.

Economic requirement:

Employment income (from self-employed or employed work) earned in 2025 must not exceed €40,000 per year.

The amount is exempt from tax and social security contributions and is not considered for ISEE purposes.

The benefit is granted upon application by the interested party, to be submitted exclusively online to INPS.

Deadlines:

• Ordinary application: within 40 days from the publication of the INPS circular (i.e. by 7 December 2025);
• Late application: by 31 January 2026 for workers who meet the eligibility requirements at a later date (e.g. birth or adoption during 2025).

Required Declarations:

The applicant must self-certify, pursuant to Presidential Decree No. 445 of 28 December 2000:

• possession of family requirements (number and details of children, age, any adoption or foster care);
• the type and duration of the employment relationship or self-employed activity;
• 2025 income not exceeding €40,000;
• the chosen payment method (IBAN or domiciled bank transfer).

Tax News published on 06/11/2025 by Sergio Fedele