Bonus for mothers of 60 euros
Also for 2026 will be recognized a bonus that increases from 40 to 60 euros per month. This bonus is recognized for working mothers, with the exception of domestic work relationships, and for self-employed mothers registered in autonomous mandatory social security schemes, including separate professional and management pension funds, who have two children and whose income from work does not exceed 40,000 euros annually. To get the bonus, workers must submit a special application and 60 euros will be recognized until the month of the second child’s tenth birthday. The amount received is not subject to tax for tax and contribution purposes and must be paid for each month or fraction of a month in which the employment relationship is active or the employee is self-employed.
The same amount also applies to working mothers, employees and self-employed people who have more than two children and up to the youngest child being eighteen years old, for each month or fraction of a month of validity of the employment relationship or entrepreneurial activity, and if they have an income of less than 40,000 euros annually. However, in this case, income from employment may not come from permanent employment activities and, in any case, for each month or fraction of a month in which the employment relationship or self-employed activity applies, does not coincide with that which applies to the permanent employment relationship. Monthly payments due in the period 1 January 2026 to November will be paid at once with monthly payments in December 2026. This amount is not relevant for the purposes of determining the equivalent economic situation indicator (Isee).
Parental leave
In addition to a total exemption from contributions of up to 8,000 euros per year for employing women with at least three minor children, unemployed for at least six months, the maneuver changes legislative decree no. 151 of 2001, strengthens protection for mothers and fathers. In particular, the age at which it is possible to take advantage of parental leave and extended leave for children with disabilities is increased from 12 to 14 years, with the recognition of benefits equal to 30% of salary. The same protection is also extended to adoption and foster care cases, both nationally and internationally.
Childhood illnesses and maternal surrogacy
With two other provisions, the budget bill increases the annual limit for children’s sick leave from 5 to 10 days, and the age for children to access benefits increases from 8 to 14 years. To further promote work-life balance and ensure gender equality in the workplace, in the case of hiring a worker to replace a furloughed worker, the employment contract can be extended for a further period of support for the replaced worker, but not longer than the child’s first year of life.
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