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Waiver of social security contributions payable by employed mothers

News Flash No. 42/2022


Subject: Application for exemption from the payment of social security contributions for employed mothers in the private sector


We follow up on our News No. 39 dated Sept. 26, 2022 to render you an example of a letter for requesting the issuance of a permit code "0U" by INPS, in order to apply the exemption equal to 50% of the social security contribution payable by the worker who:

  • Returns to duty at the end of the period of compulsory leave; or who

  • returns to duty at the end of the optional abstention that immediately follows the compulsory leave; or that

  • re-enters service from the period of disqualification postpartum.

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