News n.41/2022
Subject: 1.20 percentage point increase in contribution exemption 0.80 and news on flexible maternity leave or exclusively after childbirth
Important clarifications are hereby provided by INPS on the issues below:
1) Clarification on the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022
2) Clarification on medical documentation required to take advantage of flexible maternity leave or to abstain from work exclusively after the childbirth event
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Clarification on the 1.20 percentage point increase in the 0.80 contribution waiver from July 2022 to December 2022
In a message No. 3499 dated Sept. 26, 2022, Inps provided some clarifications regarding the 1.20 percentage point increase in the 0.80 percentage point contribution waiver on the employee's share of social security contributions for disability, old age and survivors.
The increased exemption was intended by the legislature and included in Decree No. 115 of Aug. 09, 2022 (so-called Aid-bis), for pay periods July 1, 2022 to December 31, 2022, always provided that the taxable salary, parameterized on a monthly basis for thirteen monthly payments, does not exceed the monthly amount of 2,692 euros, increased, for the accrual of the month of December, by the accrual of the thirteenth month.