INPS

The benefit is intended for parents who make use of parental leave, within the limits of its duration, and therefore (Article 32, Italian Legislative Decree no. 151/2001):

• to the mother;
• to the father;
• to a single parent, if there is only one.

Since the length of parental leave and the discipline of parental responsibility has changed over time, periods for imputed credit shall vary according to the time frame of the event.

The imputed contribution is also due for the period of extended parental leave provided for in the event of a handicapped minor in a situation where the severity has been proven pursuant to Article 4, paragraph 1 of Law no. 104 of 05 February 1992 (Article 33, Italian Legislative Decree no. 151/2001).

Imputed credit takes place in the insurance scheme with which the employment relationship, suspended for parental leave, is insured.

The imputed credit occurs automatically in all cases in which the Institute has the data to do so (Circular no. 11 of 24 January 2013).

Otherwise, claims must be submitted to the competent INPS office according to the residence of the individual concerned.

The claim must be accompanied by the employer's declaration certifying the exact period of voluntary abstention from work.

In the event that submitting the employer's declaration is impossible, a substitutive declaration of sworn affidavit may be lodged, to be found with the registrations affixed on the employment record or with the insurance status. It should be possible to infer, from this declaration, that the period of leave is within a period of employment with the company (Circular no. 220 of 14 November 1996).

Disclaimer

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.