Exemption from the payment of social security contributions for employed mothers

News Flash No. 42/2022

Subject: Request for exemption from the payment of social security contributions for working mothers employed in the private sector

We are following up on our News 39 of September 26, 2022, to provide you with a sample letter requesting the issuance of an authorization code “0U” from INPS, for the purpose of applying the 50% exemption from social security contributions payable by the employee who:

• returns to work at the end of the mandatory leave period; or that

• returns to work at the end of the optional leave period that immediately follows the mandatory leave; or that

• returns to work after the postpartum leave period after childbirth.

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