It is common for employees to have days off work during the month, and in most cases, these days are still paid in their paycheck.
This is thanks to vacation days, permits, and other forms of leave that allow the worker to be absent while still retaining the right to full or partial compensation.
There are situations where absences are not paid, which can result in a lower paycheck for the employee.
Unpaid absences can be categorized into two groups: unjustified absences and justified but unpaid leaves.
Unjustified Absence: This type of absence is not paid and is not covered by contributions.
It occurs when an employee fails to provide a valid reason for their absence, such as not notifying the company in advance or not providing documentation afterwards.
This form of absence is considered the most severe, as repeated unjustified absences could lead to dismissal for just cause.
There is even a proposal under review in parliament that considers the fifth repeated unjustified absence as equivalent to resignation.
Unpaid Permits: In contrast to unjustified absences, unpaid permits, leaves, or expectations allow for justified absences without the risk of being fired.
This category includes permits for childcare, unpaid leave for personal or family reasons, and leave for other activities.
There are also types of leaves that entitle the employee to partial compensation while maintaining job security.
For example:
– Sick leave, where the INPS allowance is 50% of the salary from the 4th to the 20th day of illness, and 66.66% from the 21st to the 180th day.
Some collective agreements may require the employer to top up this percentage.
– Maternity leave, paid at 80% of the salary, with some agreements requiring full salary coverage by the employer.
– Parental leave, where both parents can take paid time off to care for the child for up to 9 months, with some of these months unpaid.
For parents returning from maternity leave in 2024, the first 2 months of parental leave are paid at 80%.
Understanding the different types of absences and their payment implications is essential for both employers and employees to ensure compliance with labor laws and collective agreements.
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