In 2025, a new measure could be introduced that extends the mother bonus also to self-employed workers and VAT holders. This proposal, currently under discussion, aims to offer economic support to non-employee working mothers, with the aim of reducing the contribution burden. In this guide, we analyze what the proposal has, the necessary requirements and how the bonus could work
.
Table of Contents:
The Proposal to Extend the Mothers Bonus to VAT and Self-Employed Numbers
The proposal for 2025 provides for the extension of the mother bonus, currently reserved for employees, including self-employed workers and VAT holders. This measure would consist of a discount on social security contributions, already provided for employees in the private and public sectors, extending the benefit to a wider audience
of workers with children.
Proposal Details:
- Recipients: Self-employed and freelance workers with a VAT number, with at least two children.
- Application period: January 1, 2025 — December 31, 2026.
- Children’s Requirements:
- Two children, with the youngest under 10 years old.
- Three or more children, with the youngest under 18 years old.
The bonus may be subject to additional income requirements, which will be defined by the Government to limit access to the measure to families with greater needs.
How the Mom Bonus for Self-Employed Women and VAT Numbers Would Work
The mother bonus for the self-employed and VAT numbers would work as a contribution relief, reducing by about 35% the amount of mandatory contributions that mother workers are required to pay to the INPS or to their social security funds. This relief will apply at the time of the tax return, allowing for an increase in net income
.
Application Mode:
- The State would bear part of the contribution expenses, easing the tax burden on working mothers.
- INPS will be in charge of providing further operational details and clarifications on the measure once it has been approved.
Implementation Timelines
The mommy bonus extended to the self-employed and VAT numbers is still being proposed. If the measure is approved in the Budget Law 2025, it will take effect as of January 1, 2025. However, it will be necessary to wait for the implementing provisions of the INPS for the relief to be effective.
Other Measures for Parents in 2025
In addition to the possible mommy bonus for the self-employed and VAT numbers, the 2025 Budget Law could include other measures to support parents, including:
- Enhanced Nursery Bonus: Increase in the contribution for the second child.
- Additional Parental Leave: Extension of parental leave by two months with 80% compensation.
- Fringe Benefit for Employees with Children: Possibility for employers to offer up to 2,000 euros in benefits to employees with children.
These proposals are still under discussion and may be subject to change.
The extension of the mother bonus to self-employed workers and VAT numbers represents an important proposal to support parenting in the self-employment context. If approved, this measure could provide significant economic relief to many Italian families. We look forward to further developments and clarifications
.
