The Inps, in message No. 4042/2022, provided further operational guidance on the 50% exemption from the payment of social security contributions for employed mothers in the private sector. The exemption starts from the date of their return to the workplace after taking compulsory maternity leave and for a maximum period of one year from the date of the aforementioned return provided by Article 1, paragraph 137, Law No. 234/2021.
- The Institute specified that:
- The relief under discussion applies from the date of the employee’s actual return to work, provided that the same occurs between January 1, 2022 and December 31, 2022. Possible causes that postpone the actual return to work (such as vacation, illness, paid leave), provided that they are placed, similarly to what is specified in the introduction, without a break from the mandatory leave, determine the forward shifting of the effective date of the exemption, always provided that the return occurs by December 31, 2022;
- The exemption must be calculated from the date of actual return. In the hypotheses of infra-monthly returns, the exemption, in the last month of eligibility, must be calculated up to the date of expiration of the year of relief provided by law. The determination of the portion of the taxable amount subject to relief, in cases of inter-monthly re-entry, must be made in relation to the events that occurred in the month of re-entry;
- The exemption under discussion can be combined with the contribution exemptions provided under current legislation related to the employer’s contribution due. Cumulability is allowed with the exemption on the employee’s share of Ivs social security contributions, provided for the year 2022 in the amount of 0.8 percentage points for the period January 2022-June 2022 and 2 percentage points for the period July 2022-December 2022. The above cumulability operates on the entire amount of the employee’s contribution.