The allowance for raising children up to 2 years old, or up to 3 years old in the case of a child with a disability, is a form of support to which are entitled persons who, in the last 24 months prior to the date of the child’s birth, have earned income for 12 months from salaries, income from independent activities, income from agricultural activities subject to income tax according to the provisions of Law no. 571/2003 regarding the Fiscal Code, with its subsequent amendments and completions - taxable income, or have found themselves in one or more of the situations, called assimilated periods. This right may be granted to either of the child’s natural parents, as well as to the person who has adopted a child, provided that the eligibility criteria are met.

Persons who, during the period in which they are entitled to benefit from child-raising leave, obtain income subject to tax have the right to an insertion incentive.