Eligible persons (who have earned, for 12 months out of the 2 years prior to the child's birth, income from salaries, income from independent activities, income from agricultural activities, or have found themselves in one or more of the situations known as assimilated periods) who, during the period they are entitled to benefit from childcare leave, obtain taxable income, are entitled to an insertion incentive in the monthly amount of 50% of the minimum monthly childcare allowance.

For persons who obtain taxable income at least 60 days before the child reaches the age of 2 years, or 3 years in the case of a child with disabilities, the granting of the insertion incentive is extended until the child reaches the age of 3 years, or 4 years in the case of a child with disabilities.

Either of the child's natural parents, as well as the person who has adopted a child, may benefit from this right, provided they meet the eligibility criteria.