The imputed contribution recognised for daily rest periods that are used in accordance with the procedures provided for by law for the mother and father in the first year of their child's life.
The crediting of imputed contributions is due for the mother and father in the first year of their child's life.
The employer must grant the working mother, during the first year of her child's life, two rest periods, which can also be accumulated during the day. There is only one rest period if there are fewer than six daily working hours.
The rest periods, referred to in Article 39, paragraph 1 of Italian Legislative Decree no. 151 of 26 March 2001, are for a duration of one hour each and are considered working hours for the purposes of duration and employment income.
The rest periods are of a half hour each when the female worker benefits from a nurseries or other suitable structure, set up by the employer in the production unit or in its immediate vicinity.
The rest periods referred to in Article 40, Italian Legislative Decree 151/2001, are granted to the working father:
- in the event that the children are in the sole custody of the father;
- if the working mother does not make use of them;
- in the event that the mother is not employed;
- in the event of death or serious illness of the mother.
In the event of multiple births, the rest periods are doubled and additional hours relative to those provided for in Article 39, paragraph 1 of Italian Legislative Decree 151/2001, may also be used by the father.
The provisions concerning the rest periods referred to in Articles 39, 40, 41 and 45 of Italian Legislative Decree 151/2001 shall also apply in the event of adoption or custody within the first year of the child's entry into the family.
The credit shall occur as a result of reports submitted by the employer.
This sheet does not constitute a source of law and must not be used as a basis for any confidence and/or work or social security choices.