Cessation of the insertion incentive when the holder no longer earns income*
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The right to the insertion incentive ceases on the day following the one in which the beneficiary no longer earns taxable income and the child has reached the age of 2 years, or 3 years in the case of a child with disabilities. The right to the insertion incentive also ceases when the holder of the right benefits from maternity leave or risk maternity leave, these being non-taxable incomes according to Law 227/2015 regarding the Fiscal Code.
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In the case of a dispute between the beneficiary and the competent authority, the common law provisions apply.
*Competent entities
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