Mothers' health and safety - MHS :)

Pregnant women and the right to maternity leave, which is not taxed (GEO 96/2003)

A pregnant employee is a woman who informs her employer in writing of her physiological state of pregnancy and encloses a medical document issued by her family doctor or a specialised doctor attesting to this condition.

So in order to benefit from all legal rights in the workplace, the pregnant woman must notify her employer in writing that she is pregnant and obtain a registration number from her employer.

From this moment on, the employer has the obligation to notify the occupational health doctor, the person in charge of HHS (labour protection) and the territorial labour inspectorate in the area of which he/she works. The occupational health doctor and the territorial labour inspectorate will check the conditions in which the employee carries out her work.

A risk assessment will be made at the workplace, the employee will be informed about the risks to which she is exposed and if there are not optimal conditions for the pregnant woman to be safe, conditions will be created for her, modifying the conditions at the workplace. If this is also not possible, the pregnant woman is entitled to maternity leave.

Maternity leave may be granted, in whole or in instalments, for a period not exceeding 120 days, by the family doctor or by the specialised doctor, who will issue a medical certificate to this effect, but it cannot be granted simultaneously with other leaves. During the maternity leave, the employee is entitled to a maternity allowance, which is paid from the state social insurance budget.

How is maternity risk leave calculated?

The amount of the allowance is equal to 75% of the average monthly income realised in the 10 months preceding the application, on the basis of which the state social insurance contribution was paid. Therefore, only CAS is deducted from the income from maternity risk allowances, no other taxes are levied and they are not taxed.

No state social insurance contribution is due for maternity allowance. The period of maternity leave is regarded as equivalent to the period of contribution.

The maternity risk allowance is calculated and paid monthly by the employer, at the latest once the salary entitlements for the month in which the maternity risk leave is granted have been settled.

When can you apply for maternity leave?

You can apply for maternity leave from the moment the pregnancy is confirmed if the working conditions are not suitable