Mothers bonus 2026: contribution exemption up to €8,000 per year

Incentives
Hiring mothers with at least three children: contribution exemption of up to EUR 8,000 per year
INPS

INPS has issued instructions on the contribution exemption granted to private employers who, from 1 January 2026, hire women who are mothers of at least three children under the age of 18 and who have not held regularly paid employment for at least six months.
The relief consists of a 100% exemption from the social security contributions payable by the employer, excluding INAIL premiums and contributions, up to a limit of EUR 8,000 per year, equal to EUR 666.66 per month. It applies for 12 months in the case of a fixed-term hire, including through agency work; for 18 months, from the date of the first hire, if a fixed-term relationship already benefiting from the relief is converted to an open-ended one; and for 24 months in the case of an open-ended hire.
Domestic work, apprenticeships and intermittent work are excluded. The benefit cannot be combined with other exemptions or reductions in employer contributions, although it is compatible, among other things, with the increased deductible cost for new hires and with the relief linked to gender equality certification. The application must be submitted using the online “ELM3” form on the INPS Benefits Portal.