INPS, with message no. 17899/10, specified that the indemnity due to the employees enjoying the extraordinary leave for the assistance of persons with heavy disabled, shall be paid by the employer, and then charged to INPS, even if the employee of the private sector is enrolled as a member of a different social security institute. The aforementioned leave, set forth under art. 4, par. 2, L. n. 53/00 has been provided by the legislator in order to allow the assistance of persons with a heavy disability verified by the proper authentication commissions. According to the law discipline, the maximum duration of the extraordinary leave is equal to 2 years, considered the entire career of an employee. With particular reference to year 2010, the beneficiary employee is entitled to perceipt an indemnity leave equal to his/her last gross salary, up to euro 32.766 on a yearly basis, and the corresponding social security contributions, up to a global amount of euro 43.579,06.