Sommario
2025 mothers’ bonus
The 2025 mothers’ bonus 2025 is an economic support of 40 euros per month for a maximum of twelve months, calculated on each month (or fraction thereof) of working activity during the year 2025.
Application and payment mode
- Application: must be submitted directly to INPS via e-channels (online service, Contact Centre or “Patronati”).
- Payment: The bonus is paid directly by INPS by credit, it is not paid by the employer.
- Timing of Payment: The total amount due is paid in a lump sum in December 2025 (or by February 2026 for late applications).
- Tax Treatment: The benefit is not taxable for tax nor social security purposes.
Eligibility Requirements (General)
The bonus is intended for working mothers who meet the following requirements:
- Income: Have a total income from work (employed or self-employed) for the year 2025 of no more than EUR 40,000.
- Children: Have at least two children (natural, adopted or in pre-adoptive foster care).
Work Requirement
The following categories of workers are eligible for the bonus, provided that the activity is ongoing in the reference month:
- Female employees (public or private), excluding domestic workers (domestic helpers and carers).
- Self-employed and self-employed women registered with compulsory social security schemes, including the professional funds and the INPS Separate Account.
- Excluded: Only office holders without social security registration.
Family Requirement and Incompatibility
Entitlement to the bonus starts from the month in which the requirement is fulfilled and ceases when the youngest child reaches the age limit.
- Mothers with two children: The youngest child must be under the age of 10.
- Mothers with three or more children: The youngest child must be under the age of 18.
The bonus does not apply to mothers with three or more children who have an open-ended employment contract. For such relationships, the total exemption from the monthly payroll tax deduction (9.19% of pay), known as the ‘other mothers’ bonus’, continues to apply. Therefore, for mothers with three or more children, the €40 bonus is excluded in the months in which an open-ended relationship is active.
Access to beneficial owner information
The Italian Government intervened on the regulation of access to information on the beneficial owner of legal persons, limiting the possibility of consultation. Generalised and open access to persons without a direct and qualified interest is precluded.
This decision, conveyed through an implementing decree, will require further and subsequent regulatory interventions. This process will have to take into account the current provisions governing the Register of beneficial owners, which remains suspended pending a final ruling by the Court of Justice of the European Union (CJEU).
EU Directive No. 2024/1640 (amending the previous EU Anti-Money Laundering Directive No. 2015/849) stipulates in Article 74 that information on the beneficial ownership of companies and other legal entities must be accessible in all cases:
- competent authorities and the FIU (UnitĂ di Informazione Finanziaria, in Italy the UIF), without any restrictions;
- to obliged persons, in the context of customer due diligence;
- to any person or organisation that has demonstrated a legitimate interest.
It should be noted that, compared to the previous text of the directive (in particular for access under point 3), the new wording is more stringent: previously, the rule provided for access ‘to any person or organisation that can demonstrate a legitimate interest’.
Digital Domicile (PEC) Requirement for Directors
The Companies Register updated the important requirement for SRL, SPA and SaPA entities as well as consortia and cooperatives’ directors to register a digital domicile (PEC) for specific highly ranked officers(see our communications in 2025, latest here).
This measure changes is effective from 31 October 2025.
Obligated Parties and Exclusions
The following are required to comply:
- The Sole Director;
- The Chief Executive Officer;
- The Chairman of the Board of Directors (if previous two have not been appointed).
It is essential to note that the digital domicile communicated cannot coincide with the company’s certified email address (PEC) and must be the Director’s personal certified email address.
Deadlines for compliance
New appointments – effective 31 October 2025, at the time of registration.
Directors already in office: – 31 December 2025.