News on flexible maternity leave
- giorgiafrisenda
- October 9, 2022
- Reading time: 12 min
News . 41/2022
Subject: 1.20 percentage point increase in contribution exemption 0.80 and new developments regarding flexible maternity leave or maternity leave exclusively after childbirth
This document provides important clarifications from INPS (the Italian National Social Security Institute) regarding the following issues:
1) Clarifications on the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022
2) Clarifications on the medical documentation required to take advantage of the flexibility of maternity leave or to abstain from work exclusively after childbirth
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Clarifications on the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022
In its message no. 3499 of September 26, 2022, INPS provided some clarifications regarding the 1.20 percentage point increase in the 0.80 percentage point contribution exemption on the portion of social security contributions for disability, old age, and survivors payable by employees.
The increase in the exemption was requested by the legislator and included in Decree No. 115 of August 9, 2022 (known as Aiuti-bis), for the pay periods from July 1, 2022, to December 31, 2022, provided that the taxable remuneration, calculated on a monthly basis for thirteen months, does not exceed the monthly amount of €2,692, increased, for the month of December, by the accrual of the thirteenth month's salary.