With Circular No. 139 of October 28, 2025, INPS outlined the rules for the ‘New Moms’ Bonus,’ which provides for the payment of €40 for each month, or fraction of a month, during which an employment relationship or self-employed activity exists in 2025, up to a maximum of twelve monthly payments.
The bonus is granted to female workers with an annual income not exceeding €40,000 when they are mothers of:
- two children, the youngest under ten years of age;
- three or more children, the youngest under eighteen years of age.
However, for mothers of three or more children, the benefit does not apply during periods in which they hold a permanent employment contract. In fact, until December 31, 2026, they can benefit from the full exemption from social security contributions provided for by the 2024 Budget Law.
The amount of the Bonus, exempt from taxes and contributions, will be paid in full in December 2025, subject to submission of the application to INPS by December 9, 2025. If the eligibility requirements arise after this date, the application may be submitted by January 31, 2026, and the payment will be made by February 2026.