MATERNITY AND PATERNITY LEAVE REPLACEMENT: THE CLARIFICATIONS PROVIDED FOR BY NATIONAL SOCIAL SECURITY AUTHORITY
With Message No. 1343 of 21 April 2026, the National Social Security Authority ("INPS") provided important operational clarifications on the measures introduced by the 2026 Budget Law regarding replacement hires for employees on maternity or paternity leave.
Under the new provisions, employers may extend the fixed-term contract of the replacement employee even after the replaced employee has returned to work, while continuing to benefit from a 50% social security contribution relief.
The contribution exemption applies provided that the employer has fewer than 20 employees and that the hiring takes place within the child’s first year of life, or within one year of the child’s placement in the case of adoption or foster care.
INPS has also clarified that, for the purposes of accessing the exemption, there is no requirement for the replacement employee’s qualifications to match those of the employee being replaced, nor is the number of employees hired relevant, provided that overall equivalence in working hours is guaranteed.
