Updates on flexible maternity leave
- Oct. 10, 2022
- Reading time: 12 min
News . 41/2022
Subject: 1.20 percentage point increase in the social security contribution exemption (0.80) and updates on flexible maternity leave or leave taken exclusively after childbirth
This document provides important clarifications from INPS regarding the following issues:
1) Clarification regarding the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022
2) Clarification regarding the medical documentation required to take advantage of the flexibility of maternity leave or to take time off work exclusively after childbirth
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Clarifications regarding the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022
In its Notice No. 3499 of September 26, 2022, INPS provided clarification 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’ benefits payable by employees.
The extension of the exemption was mandated by the legislature and included in Decree No. 115 of August 9, 2022 (the so-called “Aiuti-bis”), for the pay periods from July 1, 2022, to December 31, 2022, provided that the taxable income, 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 accrued thirteenth-month bonus.
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