The 2025 Italian Budget Law has extended the contributory exemption for mothers with two or more children through 2025.
However, unlike the provisions for 2024, a new income cap has been introduced, limiting eligibility to those earning a maximum of €40,000 per year. The annual exemption limit remains unchanged at €3,000, equivalent to €250 per month for 12 months.
It is not a bonus but rather a contributory reduction that decreases the employee's contributions.
Source: RSM Payroll vendor