According to Government Emergency Ordinance (O.U.G.) 111/2010, the child-raising allowance until the age of 2 can be received, optionally, by either of the child's natural parents, if they have obtained for 12 consecutive or non-consecutive months in the last 24 months (prior to the child's birth) taxable professional income under the provisions of Law no. 571/2003, with its subsequent amendments and completions, namely: income from salaries, income from independent activities, income from agricultural activities, etc.

According to O.U.G. 111/2010 starting from January 1, 2011, persons who, in the last two years before the child's birth, have earned income for 12 months from salaries, independent activities, agricultural activities subject to income tax according to Law no. 571/2003 regarding the Fiscal Code, with its subsequent amendments and completions, hereinafter referred to as taxable income, may optionally benefit from the following rights:

a) parental leave for children up to 2 years old, as well as a monthly allowance - ICC

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

For a child with disabilities, parental leave is granted until the child reaches the age of 3, and the related allowance is granted at 85% of the average net income earned 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 conditions presented previously and for 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 disabilities, the granting of the insertion incentive is thus extended:

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 disabilities, without benefiting during this period from the provisions of art. 31 para. (1) and (2).

The amount of the insertion incentive is 650 lei.