INPS has finally clarified the details on the mothers bonus 2025. THE mothers with three or more children will continue to benefit from thecomplete exemption from social security contributions until 2026. However, starting this year, the mothers with two children will no longer be able to benefit of this benefit. On the other hand, female workers with an income of less than 40 thousand euros and at least two children will be entitled to a partial exemption, but only if they are not already beneficiaries of total exemption.
What is the mothers' bonus?
The mothers' bonus is a measure that allows working mothers to receive a total exemption of share of social security contributions for disability, pension and survivors dependent on the worker (those paid with the salary). This exemption is valid for mothers with at least three children and with a permanent employment contract (excluding domestic work contracts). The benefit lasts until the youngest child turns 18 and the maximum that can be obtained is 3.000 euros per year, distributed on a monthly basis, from 1 January 2024 to 31 December 2026.
How does the bonus work for mothers with three or more children?
Mothers with three or more children (the youngest of whom is under 18) can continue to benefit from the bonus until 31 December 2026. This means that even if a mother has had the third child in 2025 or in 2026, will be entitled to this exemption starting from the month in which the son is born (or is adopted).
La INPS note It also clarifies that in situations where the youngest child turns 18 during the tax year, the bonus is will interrupt in the exact month of reaching the age required by law, avoiding overlaps with other forms of contribution relief.
What changes for mothers with two children?
Until 31 December 2024, on an experimental basis, the mothers with two children could benefit from a total exemption from social security contributions, but this measure was interrupted. In fact, from 1 January 2025 they can no longer benefit from it.
However, since 2025 a comes into force new measure which concerns all female workers (both employed and self-employed) with a income under 40 thousand euros per year. A special treatment is planned for them. partial exemption, which applies only to mothers with two or more children and will last until the youngest child turns ten years old. It is important to underline that this partial exemption does not apply to mothers who already receive the full exemption provided for by the 2024 Budget Law. In other words, workers who already benefit from the total bonus will not be able to access this partial exemption as well.
Starting in 2027, partial exemption It will also be extended to mothers with three or more children, who will be able to benefit from it until the youngest child reaches the age of eighteen.
The government still has to approve a decree to better explain how all these measures will be applied. As soon as the decree is ready, INPS will provide all the detailed information on How to claim the bonus moms.
