Persons who, in the last 2 years prior to the child’s birth, have obtained for at least 12 months income from salaries and salary-like sources, income from independent activities, income from intellectual property rights, income from agricultural, forestry, and fishery activities, subject to income tax in accordance with the provisions of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, benefit from child-raising leave for children up to 2 years old, or up to 3 years in the case of a child with disabilities, as well as a monthly allowance.
The 12 months may be fully constituted from periods in which the persons have been in one or more of the situations provided for in art. 2 para. (5) of GEO 111/2010.
The monthly allowance amount is 85% of the average net income earned in the last 12 months out of the 2 years prior to the child’s birth. The minimum amount of the monthly allowance may not be less than the sum resulting from applying a multiplication coefficient of 2.5 to the value of the social reference indicator, and its maximum amount may not exceed 8,500 lei.