This is a one-off financial benefit aimed at households in which, from 1 January 2026, a third childis bornor adopted. The allowance is paid for a maximum period of ten years, starting from the month following the birth oradoption and until the child reaches the age of ten. It consists of a fixed component – the amount of which varies according to the household’s financial and asset situation – and a bonus component designed to support and promote female employment and assist the mother’s return to work.
The fixed amount is also determined using the ICEF Family indicator, and there are three bands:
1) for households with an ICEF of up to 0.40, the maximum amount payable is 48,000 euros, paid in monthly instalments of 400 euros until the child reaches the age of ten; these payments are exempt from personal income tax;
2) for households with an ICEF of more than 0.40 and up to 0.70, the maximum amount is €30,000, with a monthly payment of €250, which is exempt from personal income tax;
3) for households with an ICEF above 0.70 or where no ICEF certificate is available, the maximum amount is also €30,000, paid in monthly instalments of €250, which are subject to personal income tax (Irpef).
Bonus payment
In addition to the fixed allowance, a bonus allowance of 200 euros per month is provided for mothers who, from the third year of their third child’s life, re-enter or remain in the labour market, including by setting up their own business. The bonus payment is awarded annually to mothers who, at the time of application, can demonstrate that they have worked for at least 180 days in the year preceding the date of application – even if not consecutively – in at least one employment relationship involving 20 hours per week. The initial application for the bonus payment under the childbirth allowance is submitted viawelfare organisations operating within the province or directly by the mother herself via online authentication.