Mothers’ Bonus 2026: postponement of the contribution exemption and transitional measure
How the monthly allowance works and what the requirements are
In breve
A transitional measure is introduced for 2026:
- a monthly allowance of €60
- intended for employed and self-employed women
- with two children and an annual income of up to €40,000
The amount is paid by INPS upon application and does not count towards ISEE calculations.
Why it is important for companies and female workers
The postponement of the contribution exemption and the introduction of the temporary measure entail an operational change that should not be underestimated.
Incorrect management may result in:
- Lack of access to the benefit for female employees
- Information errors in HR management
- Discrepancies between employees’ expectations and actual legislation
- Issues with internal company communication
It is essential for businesses to understand that this is not an automatic measure, but one subject to a specific request from the employee.
La misura transitoria per il 2026
Requirements for accessing the bonus
Tax and social security aspects
Impact on businesses
The contribution exemption introduced in previous years for working mothers is postponed from 2026 to 2027.
This entails a delay in the structural relief measures planned for labour costs, with a direct impact on remuneration and corporate welfare policies.
Pending the entry into force of the exemption, a temporary income support measure is being introduced.
The measure provides for:
- €60 per month for eligible working women
- payment by the INPS
- granted upon application
The monthly payments accrued from January to November 2026 will be paid in a single instalment in December 2026.
The allowance is intended for:
- employed and self-employed women
- with at least two children
- until the youngest child reaches the age of 10
- with an annual income not exceeding €40,000
This is therefore a clearly defined group, with specific income and family criteria.
The bonus:
- does not count towards the calculation of the ISEE
- does not directly affect social security contributions
- represents a supplement to income and not a reduction in contribution costs
This clearly distinguishes it from the contribution exemption scheduled for 2027.
Companies must pay attention to:
✔ providing accurate information to female employees
✔ managing requests and timelines
✔ aligning HR policies with the new provisions
✔ future planning in view of 2027
The main risk is creating expectations that are inconsistent with the measure actually in force.
Addit does not merely interpret the legislation.
We assist the company in updating HR procedures and ensuring employees are properly informed, guaranteeing consistency between legislation, company practices and employees’ expectations.
Because even a temporary measure, if not managed correctly, can have tangible effects on the organisation and the workplace atmosphere. The bonus:
Because even a temporary measure, if not properly managed, can have a tangible impact on the organisation and the working atmosphere.
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