New mothers bonus for 1 million workers

The 2027 budget rewrites the mothers' bonus. The new measure consists of a sum of 100 euros per month for working mothers.

The benefit is paid upon request to female employees (excluding domestic work relationships) and to self-employed workers registered with social security schemes if they are mothers of two children, at least one of whom is under 10 years of age, or mothers of three or more children, of whom at least one is under 18 years of age.

The bonus is recognized to those with an income from work not exceeding 40 thousand euros per year and is based on the months of duration of the employment relationship or self-employed activity. The sum is not taxable either for tax purposes or for contribution purposes and is not relevant for the purposes of calculating the ISEE.

Istat outlined the contours of the new measure during the hearing on the budget law for 2027. The measure replaces the bonus of 60 euros per month introduced by legislative decree 95/2025 (article 6), broadening its scope to permanent working mothers with 3 or more children, at least one of whom is a minor.

The latter remained excluded from the 60 euro bonus as they benefited from a total contribution exemption introduced for the years from 2024 to 2026 with law 213/2023 (art. 1, paragraph 180). At the same time, the law repeals the partial exemption from contributions provided for by law 207/2024 (art. 1, paragraphs 219 and 220), the implementation of which had been postponed to 2027.

The model developed by Istat estimates an audience of just under 1 million working mothers who will be entitled to an average of around 1,100 euros per year in 2027.

There are 820 thousand female workers who have already received the benefit of 60 euros per month in 2026 and it is estimated that the latter will receive approximately 460 euros more per year in 2027.

The remaining beneficiaries (160 thousand) will go from receiving a total contribution exemption which entailed, net of tax feedback, an average annual benefit of 1,500 euros, to receiving an average 1,100 euro bonus.