What are the bonuses for families and workers for the next few months and 2025? There are already some new features: Christmas bonus extended to a larger audience (4.5 million Italians), nursery bonus with increased amount, different percentages for renovation deductions… While waiting for the approval of the Budget, here are the main support measures planned for next year:
CHRISTMAS BONUS
Green light for the audience’s extension of the so-called Christmas bonus, a one-off contribution of 100 euros, arriving with the thirteenth for employees. The requirements to obtain it are to have an annual income not exceeding 28 thousand euros and to have a spouse and at least one dependent child for tax purposes or to be a single parent with a dependent child. The amount is advanced by the employer and then recovered through tax compensation. To request it, the employee must submit an application to the employer, indicating their right to the bonus.
NEST BONUS
Increased amount and the single allowance does not contribute to the calculation of the ISEE which determines the amount of the bonus. These are the new features of the 2025 nursery bonus, the contribution to help cover the costs of public or private nursery schools or home care for serious illnesses. The bonus can be claimed for children up to 3 years old. The maximum amount in 2025 has increased to 3,600 euros per year for families with ISEE up to 40 thousand euros (approximately 327 euros per month). For families with ISEE above 40 thousand euros the bonus is 1,500 euros per year (around 136 euros per month). Furthermore, it is no longer necessary to have another child under 10 to access the contribution and from 2025, the single universal allowance will not be counted in the ISEE, making access easier for some families. Applications must be submitted online by 31 December via the INPS website, attaching payment documentation of the fees.
NEW BORN BONUS
It should be called “Card for newborns” and come into force in 2025. It is a bonus of one thousand euros for each child born in 2025, intended for families with an ISEE of up to 40 thousand euros.
BONUS MOMS
The mothers bonus which is a partial exemption from contributions (percentage still uncertain) should also be extended this year to self-employed workers. But self-employed mothers who do not have a flat-rate VAT number and who have an ISEE of less than 40 thousand euros will be able to take advantage of it. For mothers of two children there is the possibility of using it up to the age of 10 for the youngest child, while in the case of mothers with three children up to the age of 18 for the youngest child.
MARONI BONUS
Extension of the so-called Maroni bonus. This is an incentive that provides tax advantages for employees who, despite having the requirements to retire with Quota 103 (62 years of age and 41 years of contributions), still remain at work. The bonus allows these workers to request that their share of social security contributions be paid directly into their paycheck. New for 2025: the amount received is not taxed like the rest. The Maroni Bonus will not increase the annual taxable amount for the purposes of calculating Irpef.
RENTAL BONUS
Up to 5 thousand euros credited to the pay slip to support Italian families facing economic difficulties. The measure is envisaged for a three-year period and requires compliance with three essential requirements: having a permanent employment contract stipulated by 2025, a gross annual income not exceeding 35 thousand euros in the year preceding the hiring, and the transfer of residence at a distance of at least 100 km from the previous domicile.
HOUSE BONUS
Renovation Bonus: 50% deduction for the first home up to 96,000 euros spent; for the second home, the deduction is 36%. From 2026, the deduction drops to 36% for the first home and 30% for the second, with a ceiling of 48,000 euros.
Furniture and appliances bonus: extended to 2025, it offers a 50% deduction up to 5,000 euros for the purchase of furniture and large appliances in houses undergoing renovation. A certain level of energy efficiency is required for household appliances.
Ecobonus: the extension for energy efficiency interventions has been confirmed, with 50% deduction for the first home and 36% for the second. From 2026, the rates will drop to 36% and 30% respectively.
Sismabonus: extension to 2025 with 50% deduction for the first home; in 2026-2027, it drops to 36% for the first home and 30% for the second.
Superbonus: the deduction increases to 65% for condominiums and buildings with 2-4 units. It remains at 110% only for municipalities in areas affected by seismic events.
Under 36 Mortgage Concessions: extended until 2027, the concessions support young people in purchasing their first home thanks to the First Home Guarantee Fund.
Income Ceiling for Deductions: for incomes above 75,000 euros, deductions are limited; the ceiling varies depending on the number of children (e.g. 14,000 euros for incomes up to 100,000 euros).
SOCIAL BONUSES
Social bonuses for electricity, gas and water bills are also planned for 2025, with economic requirements defined through the ISEE. For 2024, the maximum ISEE is 9,530 euros for families with fewer than four children, and 20,000 euros for families with four or more children. The bonuses are updated based on family composition and level of economic hardship, without significant changes for 2025, but with possible increases in the ISEE thresholds and integrations with other incentives.
