The 2025 Budget Law has introduced significant changes to parental leave entitlements.
In particular, the allowance for the second month of parental leave has been increased from 60% to 80% of pay for parents whose statutory maternity or paternity leave ends after 31 December 2023.
Furthermore, for parents who complete their statutory maternity or paternity leave after 31 December 2024, the allowance for the third month of parental leave rises from 30% to 80% of pay.
These measures have been made operational by INPS Circular no. 95/2025, which also introduced the corresponding Uniemens codes required to manage social security reporting obligations.
To enable payment of backdated parental leave allowances at the new increased rates (applicable from 1 January 2025), INPS has confirmed that contribution adjustments (conguagli) may be processed starting from the July 2025 payroll period and must be completed by the end of September 2025.
If the adjustment is not made within this window, employers will be required to regularise the position manually using the appropriate procedures available on the INPS portal.
