Among the various provisions of the Budget Law of 2022 (Law No. 234/2021) had not gone unnoticed Article 1 Paragraph 137 which, with the meritorious intent of delivering a facility to those mothers who wished to return, after that inexplicable miracle called birth, to the workplace, literally provided: "On an experimental basis, for the year 2022, it is recognized to the extent of 50 percent the exemption for one year from the payment of social security contributions payable by employed mothers in the private sector, starting 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. The rate at which pension benefits are computed remains unaffected.".
As always, as much as the norm is a source of law, operational instructions for applying the provision in question were awaited, with fundamental clarifications attached. The publication of INPS Circular No. 102 of Sept. 19, 2022, reminded companies and professionals of the provisions of the Budget Law.
Beyond the purely operational instructions and the authorization codes to be requested (OU code to be displayed in uniemens flows), the administrative body has tried to address some application doubts of the relief without, in the writer's opinion, succeeding.
Article published in the number 43 dated October 28, 2022 of Job Guide, weekly de The Sun 24 Hours. Insight by Dario Ceccato.
