ArlatiGhislandi

DIGEST
N.2

Parental leave allowance - INPS instructions

By Circular message No. 57 of 18 April 2024, INPS issued operating instructions concerning the increase and extension of parental leave allowance for an additional month, provided for by the Budget Law for 2024 and now made permanent (Art. 1, c. 179, Law No. 213 of 30 December 2023).

Duration of parental leave

Pursuant to Art. 34 of Legislative decree no. 151/2001, as amended by the aforementioned law, parents are entitled to compensated parental leave until their child's twelfth birthday.

Specifically, the law provides that each working parent is entitled for three months, non-transferable, to an allowance equal to 30% of salary, increased, alternatively between the parents, for a maximum total duration of two months up to the child's sixth birthday, to:

- 80% of salary for up to one month (increase already provided for the year 2023),
- 60% of salary for up to one further month (80% for 2024 only). The remaining period is remunerated at 30% of salary. Parents are also entitled, alternatively, to a further leave of three months, remunerated with an allowance equal to 30% of salary.

Conditions

This more favourable method for calculating parental leave allowance shall apply on condition that:

- The leave period is taken within the child's sixth year of life (or within six years of entry into the family in the case of adoption or foster care),
- The period of parental leave relates to a child for whom maternity or, alternatively, paternity leave ends after 31 December 2023.

The increased allowance is only one for both parents and may be taken:

- By only one of them, or
- In a shared manner between them.

The ‘alternating’ fruition between parents does not preclude the possibility of fruition on the same days and for the same child. Also, only parents in a subordinate employment relationship are entitled to the fruition of such increased allowance.

For the sake of clarity, a table summarising the compensation of parental leave is given below.

Non-transferable parental leave
Duration	2023 allowance	2024 allowance	Allowance from 2025
Employee -mother	3 months	1 month at 80%	2 months at 80%	1 month at 80%
Employee -mother	3 months	5 months at 30%	4 months at 30%	1 month at 60%
Employee -father	3 months			4 months at 30%

Parental leave is also compensable at an increased rate in case:

- Maternity leave ends after 31 December 2023, as a result of periods of extended post-natal interdiction ordered by the Ispettorato Territoriale del Lavoro ,
- One of the two parents takes - after 31 December 2023 - at least one day of maternity leave or compulsory paternity leave under Article 27-bis of Legislative decree No. 151/2001, or at least one day of alternative paternity leave as per Art. 28 of the mentioned Legislative decree.
This time limit is not a condition for the right to the elevation of the parental leave allowance by a further month, but an initial starting date of the new provision. It follows that in the case of a child born on or after 1 January 2024, the right to the increase of the parental leave allowance for an additional month from 30% to 80% of salary for 2024 (to 60% from 1 January 2025) is granted irrespective of the maternity or paternity leave taken, provided that an employment relationship exists at the time of taking the leave.