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Exemption from social security contributions for working mothers who are employees

News Flash No. 42/2022


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


Following on from our News 39 of September 26, 2022, here is an example of a letter requesting the issuance of an authorization code "0U" from INPS, in order to apply the 50% exemption from social security contributions payable by female workers who:

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

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

  • returns to work after maternity leave postpartum leave.

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