After childbirth, adoption or fostering of a child, mothers and / or working parents can enjoy a legally established rest period. In addition, a subsidy corresponds to him to cover the economic loss that supposes this interruption of the labor activity. This benefit is assumed by the National Institute of Social Security (INSS) and represents 100% of the salary.

In the case of mothers, they are entitled to a rest period of 16 uninterrupted weeks, which can be extended in different periods in cases of childbirth, adoption or multiple foster care, disability and hospitalization of the baby. The first 6 weeks are obligatory for the mother, the rest can be shared with the father or also resign.

As of April 1, 2019, the parents (or the other parent, in the case of same-sex couples) are entitled to a rest period of 8 weeks. The period is also extended in cases of childbirth, adoption, multiple foster care, disability or hospitalization of the newborn.

In both cases, the rest period can be done on a full-time or part-time basis.

As a result of the judgment of the Supreme Court of October 3, 2018, public benefits for maternity and paternity received by the Social Security are exempt from the IRPF.
This amendment applies to the benefits since 2014 and you can apply online for the return of the personal income tax until the year 2017. As of 2018, the income tax exemption will be processed.