The National Social Security Institute (INPS), through Circular No. 139 of 28 October 2025, has provided the operational guidelines concerning the New Mothers’ Bonus, introduced by Article 6 of Decree-Law No. 95/2025, subsequently converted into Law No. 118/2025.
Below is a concise summary of the main features of the measure.
- Beneficiaries
The following categories are eligible to apply for the bonus:
- Employees (both in the public and private sectors), with the exclusion of domestic workers;
- Self-employed women registered with a mandatory social security scheme (INPS or professional pension funds).
- Main Eligibility Requirements
To qualify for the benefit, applicants must meet the following conditions:
- Be the mother of at least two children:
- in the case of two children, the youngest must be under 10 years of age;
- in the case of three or more children, the youngest must be under 18 years of age;
- Have an annual employment income not exceeding EUR 40.000.
- Have an active employment relationship in 2025 (either as an employee or self-employed).
Please note: Mothers with three or more children who hold a permanent employment contract are not entitled to the bonus, as they already benefit from the full exemption from social security contributions provided for under the 2024 Budget Law.
- Amount and Duration
– The bonus amounts to EUR 40 per month for each month (or fraction thereof) of employment during the year 2025;
– It will be paid in a single instalment in December 2025 (or by February 2026 for late applications);
– The amount is not subject to taxation and does not affect the ISEE (Equivalent Economic Situation Indicator).
- Application Procedure
Application must be submitted within 40 days from the publication of the Circular (approximately by mid-December 2025). Workers who meet the eligibility requirements later may submit their application by 31 January 2026.
Available submission channels:
- Through the INPS online portal (www.inps.it) using SPID, CIE or CNS credentials;
- Via the INPS Contact Center, by calling 803.164 (from landlines) or 06 164.164 (from mobile phones);
- Through authorized welfare assistance institutions (Patronati).
The applicant must declare:
- The personal and tax details of the children;
- The type of employment relationship and the employment income for 2025;
- The IBAN for credit or for requesting domiciled transfer.
- Tax and Accounting Aspects
The New Mothers’ Bonus:
- Does not contribute to the formation of taxable income for either fiscal or social security purposes;
- Is not considered for the purposes of calculating the ISEE (Equivalent Economic Situation Indicator).
11 November 2025 Avv. Dott. Angelo Pisciotta