“Ddl di bilancio” 2025 Highlights – Updates on Maternity Bonus and Parental Leave

The 2025 “ddl di Bilancio”, currently under review in Parliament, reaffirms and strengthens government measures dealing with maternity bonus and parental leave.

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Maternity Bonus Maternity Bonus and Parental Leave

The 2025 ddl di bilancio (Article 35, Paragraph 1) extends the Maternity Bonus for 2025–2026 to employed and self-employed women with two or more children. Unlike the 2024 bonus, the new provision introduces a partial reduction in social security contributions for invalidity, old age, and survivors (IVS).

The specifics regarding the reduction amount, application procedures, and access requirements will be outlined in a decree by the Ministry of Labour and Social Policies within 30 days of the Budget Law’s enactment.

To qualify for the 2025–2026 Maternity Bonus, applicants must meet the following criteria:

  • Be a mother of two or more children.
  • Be employed (excluding domestic workers) or self-employed, with income from eligible sources, excluding those opting for a flat-rate regime (autonomous income, business income under ordinary or simplified accounting, or participation income).
  • Have a taxable income for social security purposes not exceeding €40,000 annually.
  • Have a child under 10 years old (the bonus applies until the month the youngest child turns 10).

For 2027, eligibility requirements will change as follows:

  • Be a mother of three or more children.
  • Have a child under 18 years old (the bonus applies until the youngest child turns 18).

Excluded from the 2025–2026 Maternity Bonus are mothers with three or more children who currently benefit from total IVS contribution exemptions (up to €3,000 annually) for the period between January 1, 2024, and December 31, 2026, or until the youngest child turns 18.

Eligible employees who previously benefited from the IVS exemption for 2024 (up to €3,000 annually) may apply for the 2025–2026 Maternity Bonus if they meet the new requirements.

Parental Leave for 2025

The 2025 ddl di Bilancio introduces an increased parental leave allowance, providing compensation at 80% of salary for three months, compared to two months under the 2024 rules. This enhancement aims to make the benefit permanent.

Employees completing their parental leave after December 31, 2023, and December 31, 2024, will be entitled to three months of leave compensated at 80% of salary. Any subsequent months will be compensated at 30%.

Based on INPS guidance from the current legislation (2024 rules), it is expected that the additional 80% parental leave month will be available if taken within the first six years of the child’s life or within six years of adoption or foster care placement.

The benefit is also available to adoptive or foster parents, regardless of whether the leave is taken in full, partially (in months, days, or hours), or intermittently.

Application Process

To receive compensation, which is paid by the employer, employees must submit their application online via the INPS portal, selecting the enhanced parental leave allowance. Alternatively, they may contact the INPS call center or a patronage office.

The application must be submitted before the requested leave period begins. Days of leave taken before submitting the application will not be compensated.

Conclusion

The 2025 ddl di ilancio aims to establish the Maternity Bonus and the enhanced parental leave scheme as permanent measures, reflecting the government’s commitment to addressing declining birth rates and improving work-life balance.

 

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