According to O.U.G. 111/2010, the child raising allowance up to 2 years of age is granted, optionally, to either of the child's natural parents, if they have obtained, in 12 consecutive or successive months in the last 24 months (prior to the child's birth), professional income subject to income tax according to the provisions of Law no. 571/2003, as subsequently amended and supplemented, namely: income from salaries, income from independent activities, income from agricultural activities, etc.

According to O.U.G. 111/2010 as of January 1, 2011, persons who, in the last two years prior to the date of childbirth, have obtained for 12 months income from salaries, income from independent activities, income from agricultural activities subject to income tax according to the provisions of Law no. 571/2003 on the Fiscal Code, as subsequently amended and supplemented, hereinafter referred to as taxable income, may optionally benefit from the following rights:

a) leave for raising a child up to 2 years of age, as well as a monthly allowance - ICC

The monthly allowance provided in art.2, para. (1) letter a) of OUG 111/2010 is set at 85% of the average net income realized in the last 12 months and cannot be less than 1250 lei.

For the child with a disability, the child raising leave is granted until the child reaches the age of 3, and the corresponding allowance is granted in the amount of 85% of the average net income realized in the last 12 months and cannot be less than 1250 lei.

b) Monthly allowance for twin pregnancies – ICC₂ = ICC₁ +1250 lei

c) Insertion incentive is granted to persons who meet the above conditions and to persons who obtain taxable income according to art. 3, at least 60 days before the child reaches the age of 2 years, respectively 3 years, in case of a child with a disability, the granting of the insertion incentive is extended as follows:

1) until the child reaches the age of 3 years;

2) until the child reaches the age of 4 years, in the case of a child with a disability, without benefiting during this period from the provisions of art. 31 para. (1) and (2).

The amount of the insertion incentive is 650 lei.