The new and latest instructions from INPS-Sede INPS-proiezionidiborsa.it
The legislator is increasingly close to families, supporting parenthood not only with the single allowance and other bonuses. In fact, thanks to the innovations in terms of leave, parents will have more time for their children. Furthermore, they will be able to distribute the responsibilities and care of minors more fairly. Here are the new and latest instructions from INPS for the new paternity leave and parental leave.
In order to reconcile work and family and ensure a balanced distribution of responsibilities between parents, the legislator has introduced important innovations regarding leave. Especially in terms of leave paternity certificate, recognized for all employeesincluding domestic workers and fixed-term agricultural workers. As well as on parental leave.
The Legislative Decree n.105/2022 it replaces the previous compulsory leave and the father’s optional leave. While as regards parental leave, the Decree increased the maximum limit of indemnified parental leave periods for employees, bringing it from 6 to 9 months in total. Furthermore has increased the period of time in which it is possible to take indemnified leave, bringing it from the child’s age of 6 to 12 years. With the message no. 659/2023INPS provides employers with indications for displaying the new codes for the aforementioned measures in the reporting flows.
Here are the new and latest instructions from INPS to take advantage of the new leave provided for parents
To ask for new leave, the INPS has already informed in previous messages interested parties on how to submit the application. In particular, for periods of parental leave after 8 November 2022, or after the INPS message, applications must be sent exclusively electronically. In message n.659 the INPS reports the indications that employers must carry out for exposure in the flows for events that occurred from 13 August. The application of the new codes is mandatory starting from the month of April 2023. While, for events already reported with codes already in usefalling from 13 August 2022 to 31 March 2023, INPS reserves a subsequent communication.
What will employers need to do?
The INPS therefore provides the codes that the employers with employees enrolled in the AGO and other special funds must be used for the tax return. While the MA2 and MA0 codes remain valid. The first is for periods of parental leave in daily mode. That is to say compensated within the maximum couple limit of 6 months and enjoyed up to 6 years of the child.
While the second is for periods of parental leave in hourly mode, within the couple limit of 6 months. As well as up to the child’s 6th birthday. Finally, the MB0 and MB2 codes remain valid to value the leave taken in periods falling up to 12 August 2022. As regards the new mandatory paternity leave, the provisions apply for cases after 13 August 2022. Or rather, for cases in which the expected date of birth or the date of birth are after or coincident with 13 August 2022. As well as if, despite the date of birth being earlier, the worker is in a position to benefit from periods of compulsory leave or unused residues. Therefore these are the instructions from INPS for employers.
