2026 Mothers’ Bonus: Applications Open, Up to 720 Euros for Working Mothers with at Least Two Children

Starting on 20 October, working mothers can apply to INPS (the Italian National Social Security Institute) for the new 2026 mothers’ bonus provided for by Article 1, paragraph 207, of Law No. 199/2025. Operating instructions are set out in INPS Circular No. 106 of 16 October 2026. The measure continues the one introduced for 2025 by Article 6 of Decree-Law No. 95/2025 and increases its amount: the contribution rises from 40 to 60 euros for each month, or fraction of a month, worked during the year, up to twelve months and therefore to a maximum of 720 euros. The bonus operates pending the partial social security contribution exemption provided for by Article 1, paragraph 219, of Law No. 207/2024, whose start date was postponed to 2027 by the 2026 Budget Law. It is funded by the State, within a spending limit of 630 million euros for 2026.

Number of children and age of the youngest

Eligible are working mothers with two children, the youngest of whom is under ten years old, or with three or more children, the youngest of whom is under eighteen (including adopted children and children in pre-adoptive foster care). The requirement must be met on 1 January 2026 or be met by 31 December 2026. The benefit runs from the month in which the requirement is met and is due until the month in which the youngest child turns ten or eighteen. For example, if the second child is born in April, nine monthly payments are due, from April to December. If instead the youngest of three children turns eighteen in June, there are six monthly payments, from January to June.

If a second or subsequent child is born in 2026, the requirement is met in the month of birth: entitlement is not lost if the child later dies or if one or more children are placed in the sole custody of the father. Periods during which parental responsibility is suspended remain excluded.

Eligible workers

The bonus applies to employees, in the public or private sector, on fixed-term or permanent contracts, excluding domestic work, and also covers intermittent and agency work relationships. Self-employed women enrolled in compulsory social security schemes, professional pension funds or the INPS Separate Management (Gestione separata) are also eligible. The contribution is due only for the months, or fractions of months, in which the employment relationship or self-employed activity is in force, excluding periods of suspension. Holders of corporate offices and women entrepreneurs not enrolled in the compulsory general insurance scheme are excluded.

Three or more children: coordination with the contribution exemption

For mothers with three or more children, the rule depends on the type of contract. The bonus is due to self-employed women and to employees on fixed-term contracts, while it is not due for any month in which a permanent employment relationship is in place, even if only in part, apprenticeships included. In those months, workers may be eligible, if the requirements are met, for the 100% exemption from the IVS (invalidity, old-age and survivors’ pension) contributions payable by them, provided for until 31 December 2026 by Article 1, paragraph 180, of Law No. 213/2023. The two measures cannot be combined: they alternate month by month depending on the type of employment relationship. The examples in the circular clarify the most common cases:

• fixed-term contract converted into a permanent one: the bonus ends from the month of conversion and the exemption may apply. With three children and conversion in July, the bonus is due from January to June;

• third child born in 2026 with an already permanent contract: the bonus, granted until then for the two children, ends from the month of birth. With a birth in September, it is due until August;

• three children, the youngest under eighteen, and a permanent contract from the outset: no bonus, but the contribution exemption, if the requirements are met;

• three children, all of whom are of full age: the worker is entitled to neither the bonus nor the exemption.

For mothers with two children there is no incompatibility: the bonus is due regardless of whether the contract is fixed-term or permanent.

The income limit

In addition to the requirements, there is an income limit: the sum of work income relevant for tax purposes for 2026 must not exceed 40,000 euros. The calculation also includes income that is exempt or taxed under substitute or preferential regimes, considered gross of allowances and percentage reductions. Sums that replace salary during the employment relationship are also counted, such as allowances for maternity leave, sick leave or overtime, and wage support benefits. For employees, income is considered net of the compulsory social security contributions withheld by the employer, while voluntary contributions, such as those for the redemption or consolidation of contribution periods, are not deductible. NASpI, DIS-COLL and pensions, including survivors’ pensions, are not relevant. The contribution is not taxable for either tax or social security purposes and does not affect the ISEE (the equivalent economic situation indicator).

Application, checks and payment

Applications must be submitted by 31 December 2026. If the requirement is met in December, the deadline is extended to 31 January 2027. Applicants can apply on their own through the INPS website, using SPID level 2, CIE level 3, CNS or eIDAS, or contact the INPS Contact Center or a patronato (assistance body). In the application, the worker declares under her own responsibility that she meets the requirements, provides the children’s details and chooses the payment method. Declarations are subject to checks even after payment: false statements entail penalties, forfeiture of the benefit and recovery of the sums paid.

The review is automated and ends with approval, partial approval (for some months) or rejection. The ordinary deadline for the decision is 30 days. In case of rejection or partial approval, a request for review may be submitted, online only. The amount recognised for the whole year will be paid in a single instalment with the December 2026 payment; any further timing will be communicated by INPS in a subsequent message.