According to Emergency Government Ordinance 111/2010, the child raising allowance up to 2 years can be received, optionally, by either of the child's biological parents, if in the 12 successive or consecutive months within the last 24 months (prior to the child's birth) they have obtained professional income subject to income tax according to the provisions of Law no. 571/2003, with subsequent amendments and completions, namely: income from salaries, income from independent activities, income from agricultural activities, etc.

According to Emergency Government Ordinance 111/2010, starting January 1, 2011, persons who, in the last two years prior to the birth of the child, have earned income for 12 months from salaries, independent activities, or agricultural activities subject to income tax according to the provisions of Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, can optionally benefit from the following rights:

a) Child raising leave until the child reaches the age of 2, as well as a monthly allowance - ICC

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

For a child with a disability, the child raising leave is granted until the child reaches the age of 3, and the related allowance is granted at 85% of the average net income obtained 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-mentioned conditions, and to those who obtain taxable income according to art. 3, at least 60 days before the child reaches the age of 2, or 3 in the 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;

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