Moms Bonus
Article 1, paragraph 219 of the Budget Law 2025 introduces a structural way partial contribution exemption from the share of social security contributions for disability, old age and survivors (IVS) borne by the employees employeesexcept for domestic working relationships.
The workers are interested:
- mothers of two or more children;
- in possession of an taxable salary for social security purposes not exceeding 40 thousand euros on an annual basis;
until the month of completing the tenth year of age of the youngest son. From the year 2027, for the mothers of three or more children, the exemption is up to the month of completing the eighteenth year of age of the youngest son.
The law number 207/2024 deters the definition of the implementing methods of the bonus and the measure of the same to a specific decree of the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance, to be adopted within thirty days of ‘entry into force of the standard (1 January 2025).
With regard to the 2025 and 2026 years The partial exemption is not due to the workers who already benefit from the bonus introduced by article 1, paragraph 180, law number 213/2023. The latter, operational for the pay periods from 1 January 2024 to 31 December 2026 (and, in any case, until the month of completion of the eighteenth year of age of the youngest son) greater than 100% of the share of IVS contributions For workers with an indefinite contract (with exclusion of domestic working relationships) in compliance with the maximum roof of 3,000.00 euros per year.
Parental leave
Parents who are firmly hosted in parental leave benefit, within certain income and duration limits, of anEconomic allowance against INPSnormally anticipated in the paycheck by employers, equal to 30% of the global average daily remuneration of the employee concerned, as described in Table 1.
The maneuver 2025 (article 1, paragraphs 217-218) exceptionally increases the 80% INPS allowance of remuneration for:
- the maximum total duration of two months up to the sixth year of the child’s life;
- The maximum total duration of a further month, always up to the sixth year of the child’s life.
In conclusion, without adding further months of absence indemnified by INPS, the law number 207/2024, of the periods previously due to the parents recognizes three covers at 80% of the salary, instead of the ordinary percentage of 30%.
The months in question, accessible to parents according to the methods that will be communicated by INPS with a specific circular / message, are reserved for those who have finished or end maternity leave or, alternatively, of authorship, after 31 December 2023 and to 31 December 2024 (article 1, paragraph 218, maneuver 2025).
| Period of use of leave | Redditual conditions requested | INPS economic allowance |
| Three months for each parent (six months overall) | None | Due |
| Three additional months, alternatively between the parents | None | Due |
| Nine months overall in the case of a single parent | None | Due |
| Ten or eleven overall months between parents (i.e. for individual maximum periods) | Individual income of the interested party less than 2.5 times the amount of the minimum pension treatment against the compulsory general insurance (Aug) | Due |
| Individual income of the interested party greater than 2.5 times the amount of the minimum pension treatment against the compulsory general insurance (Aug) | Not due |
The news on the trips
Regarding Transfers of employees In article 51, paragraph 5, of the Tuir (Consolidated Tax Tax Act, approved by decree of the President of the Republic 22 December 1986, number 917) adds a new period according to which the reimbursements of expenses for food, accommodation, journey e transport carried out by means of a non -scheduled public self -service, referred to in article 1 of the law of 15 January 1992, number 21, for travel or missions, do not contribute to forming income If payments expenses are performed with:
- bank or postal payment;
- Payment systems provided for by article 23, legislative decree 9 July 1997, number 241.
The innovations operate with effect from Next tax period the one in progress at 31 December 2024.
The maxi-deploying of the cost of labor extended
Article 1, paragraph 399 of the maneuver 2025 extends the maxi-Duction of the cost of laborprovided for by the Legislative Decree 30 December 2023 Number 216 (article 4) to the following tax period that in progress at 31 December 2024 and for the following two.
The provisions of article 4 in question therefore also apply to the employment increases resulting at the end of each of the aforementioned tax periods, compared to the previous tax period.
In the Determination of Acconti of income taxes due:
- For the following tax period, the one in progress at 31 December 2025 and for the following two it is assumed, as a tax of the previous period, the one that would have been determined not by applying the aforementioned article 4;
- For the following tax period, the one in progress on 31 December 2024 and for the following two, the provisions of paragraph 399 of the maneuver 2025 is not taken into account.
