Bonus working moms: this is how it works and who has the right

With message number 401 of 31 January 2025, the INPS summarizes and specifies the application, from a temporal point of view of the so -called “Mothers bonus” provided for by the Budget Law 2024, in the light of the new and different measure introduced by the Budget Law 2025.

Specifically, the Budget Law 2024 provided for a Total exemption of the shareholding contribution fee borne by the worker, within the maximum limit of 3,000 euros per year, in favor of the workers of three or more childrenuntil the eighteenth year of age of the youngest son. The exemption is valid from 1 January 2024 to 31 December 2026 and is applicable only to workers with an indefinite permanent contracts, with the exclusion of domestic work relationships.

On an experimental basis, For the year 2024 alone, this exemption has also been extended to the workers of two children, with an indefinite permanent employment relationship, excluding domestic working relationships, until the age of tenth year of age of the youngest child.

From a temporal point of view, therefore, while the measure in favor of the workers of two children has ceased to apply on 31 December 2024, The exemption for the workers mothers of three or more children remains valid until 31 December 2026 And it also applies in case of birth, entrust or adoption of a third child who intervened by this date. The Budget Law 2025 introduced a new partial exemption for the workers holding an employment relationship, both fixed -term and indeterminate, with annual income of up to 40,000 euros, as well as in favor of autonomous female workers.

As of January 1, 2025, the workers of two or more children can benefit from this measure, until the tenth year of age of the youngest son.

Since 2027, the workers of three or more children will be able to benefit from the facility until the age of 18 of the youngest son. The operating methods of the new exemption will be defined with a decree of the Ministry of Labor and Economy and INPS will subsequently provide the instructions for its application.