(1) Persons who, in the last 2 years prior to the child's birth date, have earned for at least 12 months income from salaries and salary-like income, income from independent activities, income from agricultural, forestry, and fishery activities, subject to income tax according to the provisions of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, benefit from parental leave for raising a child up to 2 years old, or 3 years old in the case of a disabled child, as well as a monthly allowance.