Increase of parental leave allowance to 80% – 2024: INPS provides operating instructions   

With circular no. 57 of 18 April 2024, the Italian National Social Security Institute (Istituto nazionale della previdenza sociale, ‘INPS’) issued the operating instructions for the new rules on parental leave. The new rules were introduced by Article 1, paragraph 179, of Italian Law no. 213 of 30 December 2024 (hereafter, 2024 Budget Law), which amended Article 34, paragraph 1 of Italian Legislative Decree no. 151 of 26 March 2001, (the “Consolidated Maternity and Paternity Support Law”). 

The new rules and beneficiaries 

With the aim of fostering work-life balance as well as promoting greater sharing of parental responsibilities between working mothers and fathers, the new rules have increased, from 30% to 60% of salary, the parental leave allowance for an additional month to be taken before the child’s sixth birthday (or, in the case of adoption or fostering, within six years from the child’s entry into the family and, in any case, no later than the child turning 18). For 2024 only, the parental leave allowance for the additional month is 80% of salary (instead of 60%).  

The 2024 Budget Law added a second month of paid parental leave. This is more favourable than the provisions of the 2023 Budget Law, which had raised the leave allowance to 80% for a single month’s pay subject to the following conditions: 

1. only employees are entitled to the increase; 

2. compulsory maternity leave or compulsory paternity leave or alternative paternity leave must have been concluded after 31 December 2023 (taken as the starting date); 

3. it could be shared between both parents or by only one as long as the period of increased allowance falls within the first three months of non-transferable leave. On this point it should be clarified that “alternating” use of the leave between parents does not preclude the possibility of both parents taking parental leave on the same days and for the same child.  

From this it follows that, while respecting the maximum limits of parental leave provided for both parents in Article 32 of Italian Legislative Decree no. 151/2001 (10 months that can be increased to 11 months if the father abstains from taking the parental leave for a full or fractional period of at least three months), the parental leave allowance that can now be claimed by parents or a single parent is as follows:  

• one month at 80% of pay before the child’s sixth birthday (or, in the case of adoption or fostering of the child, within six years of entering the family); 
• one month at 60% of pay (80% for 2024 only), before the child’s sixth birthday (or, in the case of adoption or fostering of the child, within six years of entering the family);  
• seven months at 30%, regardless of income if taken before the child’s first birthday;  
• two months unpaid (unless the special income conditions set out in Article 34, paragraph 3 of the Consolidated Law are met). 

Changes introduced by the 2024 Budget Law 

As stated above, the increase in the allowance provided by the 2024 Budget Law only applies to parents who end (even by a single day) maternity or, alternatively, paternity leave after 31 December 2023. Thus, the provision excludes all those who have completed maternity or paternity leave on 31 December 2023. 

However, an important new change introduced by the 2024 Budget Law and also reiterated by the INPS should be highlighted. This is that the increase in the allowance for the first two months of parental leave only applies to workers who end the period of maternity or, alternatively, paternity leave after 31 December 2023, is not a condition for the right to the increase of the parental leave allowance for an additional month, but rather an initial effective date of the new provision.  

In light of the above, in the case of a child born on or after 1 January 2024, the right to an additional month’s increase in the parental leave allowance from 30% to 80% of salary for 2024 (to 60% from 1 January 2025) is granted irrespective of whether the parental leave is taken, provided there is an employment relationship at the time of taking the leave.  

If you want to learn more about the topic:
Access to NASpI for working fathers who have taken paternity leave – HR Capital