Object: 50% reduction on contributions for mothers returning from maternity leave – Budget Law 2022 – Inps instructions (Circular n. 102 of September 19,2022)
FEMALE WORKERS ELIGIBLE FOR THE BENEFIT
All female mothers, employees of private employers, who are not entrepreneurs, including those belonging to the agricultural sector, who return to the workplace after maternity leave, are eligible for the benefit.
INPS CLARIFICATIONS ON MATERNITY LEAVE
INPS has clarified that: “In addition, although the provision under discussion refers only to the return after taking compulsory maternity leave, for a maximum period of one year, if the worker takes optional leave (=parental leave) at the end of the period of compulsory leave, the measure may still apply from the date of the worker’s actual return to work.
MEASURE OF EXEMPTION
The exemption is equal to 50% of the employee’s social security contribution.
The exemption has a maximum duration of 12 monthly payments, starting from the accrual month in which the worker’s return to work occurred, at the end of her maternity (mandatory or parental) leave.
CONDITIONS OF ELIGIBILITY FOR THE EXEMPTION
The worker’s return to the workplace must occur by December 31, 2022.
APPLICATION
On behalf of the worker concerned, employers apply to Inps, for for the exemption, which will be included by the employer in the first paycheck.
As soon as the payroll software is updated, the arrears amounts will also be calculated.
Employees, at least those concerned, should be informed of the measure.