BONUS FOR MOTHERS – INPS GUIDELINES
With Circular no. 139/2025, INPS provides instructions regarding the new bonus for mothers for the year 2025.
This bonus, introduced by the 2025 Budget Law (Law no. 207/2024), was originally structured as a partial exemption from social security contributions for working mothers meeting specific requirements. With Decree-Law no. 95/2025, the legislator intervened to modify, for 2025, the structure of the bonus in question, introducing new rules and postponing the previous ones to 2026.
Eligibility Requirements
For the current year, the bonus for mothers is granted upon meeting the following requirements.
Personal requirements
- Being a working mother with 2 children, with payment granted until the second child reaches the age of 10;
- Being a working mother with 3 or more children, with payment granted until the youngest child turns 18, but excluding women holding open-ended employment contracts. As will be explained, these mothers will receive the original version of the bonus during the current year.
Regarding the categories eligible for the bonus, it is specified that it is available to employees (public and private, excluding domestic workers) and self-employed workers registered with mandatory social security schemes, including professional pension funds and the Separate Scheme (Gestione Separata).
It is specified that the requirement concerning the number of children must be met by 1 January 2025, or in any event by 31 December 2025. In the latter case, the bonus is granted starting from the month in which the requirement is fulfilled.
Another important clarification concerns the fact that the right to receive the bonus applies only for the months in which the employment relationship is active, excluding suspension periods.
A specific situation applies to working mothers with 3 or more children who hold an open-ended employment contract; in such cases, the bonus is not granted for the months in which an open-ended employment relationship exists, even partially. These workers may instead access, already in 2025 and until 31 December 2026, the 100% exemption of IVS social security contributions for the portion payable by the employee. Apprenticeship contracts fall under open-ended employment contracts.
Income Requirement
The bonus is available to workers whose employment income does not exceed €40,000 per year.
Amount of the Bonus
A monthly amount of €40 is granted, which is not subject to taxation and does not affect ISEE calculations. The bonus will be paid directly by INPS in a single instalment in December 2025, based on the number of months during the year in which the worker met the personal requirements; the maximum amount may therefore reach €480.
It is specified that, for remaining applications not processed in December, payment will occur by February 2026.
Application for the Bonus
With Message no. 3289/2025, INPS provides instructions for submitting applications for the bonus.
It is stated that the deadline for submitting applications is extended to 9 December 2025, since 7 December falls on a Sunday and 8 December is a public holiday.
An additional operational distinction of deadlines is highlighted:
- By 9 December 2025, for those who have already met the requirements;
- By 31 January 2026, for those who meet the requirements after 9 December but still by 31 December 2025.
Applications may be submitted through the online service on the INPS website using personal credentials, or through patronage services or the Contact Center. After submitting the application, it is possible to monitor its processing status, review receipts, and update payment methods.
When submitting the application, the chosen payment method must also be indicated, either by bank transfer to an IBAN-enabled bank account or by domiciled payment.
UPDATE OF THE “DE MINIMIS” DECLARATION FOR INCENTIVE REQUESTS
Following the entry into force of new EU regulations on “de minimis” aid, it was necessary to update the INPS forms used by eligible parties to access benefits falling under this aid scheme.
INPS issued Message no. 3339/2025, providing specific instructions.
In particular, it is noted that for “de minimis” application forms managed through the “Incentives Portal”, the necessary updates have already been implemented. The updated declaration, containing the new EU references and new aid thresholds, may be used for applications for benefits for which no dedicated online form exists (e.g., incentives for job relocation for unemployed beneficiaries of NASpI).
The “de minimis” aid declaration form can be found on the INPS website, in the “Forms” section, under “Companies and Contributions”, by entering the code “SC105” in the search field.
The current maximum aid thresholds allowed over a three-year period are:
- Regulation (EU) 2023/2831 (general sector): €300,000, for individual aid granted from 1 January 2024;
- Regulation (EU) 2023/2832 (SIEG): €750,000, for individual aid granted from 1 January 2024;
- Regulation (EU) 717/2014 (fishing and aquaculture): €40,000, for individual aid granted from 25 October 2023;
- Regulation (EU) 1408/2013 (agricultural sector): €50,000, for individual aid granted from 16 December 2024.