{"id":5652,"date":"2026-04-27T00:48:34","date_gmt":"2026-04-26T22:48:34","guid":{"rendered":"https:\/\/dl-law.it\/?p=5652"},"modified":"2026-04-25T21:51:33","modified_gmt":"2026-04-25T19:51:33","slug":"5652-2","status":"publish","type":"post","link":"https:\/\/dl-law.it\/en\/5652-2\/","title":{"rendered":"MATERNITY AND PATERNITY LEAVE REPLACEMENT: THE CLARIFICATIONS PROVIDED FOR BY NATIONAL SOCIAL SECURITY AUTHORITY"},"content":{"rendered":"

MATERNITY AND PATERNITY LEAVE REPLACEMENT: THE CLARIFICATIONS PROVIDED FOR BY NATIONAL SOCIAL SECURITY AUTHORITY<\/span><\/b><\/p>\n

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.<\/span><\/p>\n

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. <\/span><\/p>\n

The contribution exemption applies provided that the employer has fewer than 20 employees and that the hiring takes place within the child\u2019s first year of life, or within one year of the child\u2019s placement in the case of adoption or foster care. <\/span><\/p>\n

\u00a0<\/span>INPS has also clarified that, for the purposes of accessing the exemption, there is no requirement for the replacement employee\u2019s 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.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

SostituzionE per maternit\u00e0 e paternit\u00e0: i chiarimenti dell\u2019INPS Con messaggio n. 1343 del 21 aprile 2026, l\u2019INPS ha fornito importanti chiarimenti operativi sulle novit\u00e0 introdotte dalla Legge di Bilancio 2026 in materia di assunzioni effettuate in sostituzione di lavoratrici e lavoratori in congedo per maternit\u00e0 o paternit\u00e0. Per i datori di lavoro \u00e8 possibile prolungare…<\/p>","protected":false},"author":4,"featured_media":5653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"yoast_head":"\nSOSTITUZIONE PER MATERNITA' E PATERNITA': I CHIARIMENTI INPS | DL-LAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dl-law.it\/en\/5652-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SOSTITUZIONE PER MATERNITA' E PATERNITA': I CHIARIMENTI INPS | DL-LAW\" \/>\n<meta property=\"og:description\" content=\"SostituzionE per maternit\u00e0 e paternit\u00e0: i chiarimenti dell\u2019INPS Con messaggio n. 1343 del 21 aprile 2026, l\u2019INPS ha fornito importanti chiarimenti operativi sulle novit\u00e0 introdotte dalla Legge di Bilancio 2026 in materia di assunzioni effettuate in sostituzione di lavoratrici e lavoratori in congedo per maternit\u00e0 o paternit\u00e0. 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