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

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

a) leave for raising a child up to the age of 2 years, as well as a monthly allowance - ICC

The monthly allowance provided by 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 a disability, the child-raising leave is granted until the child turns 3 years old, and the related allowance is granted in the amount of 85% of the average net income earned over the last 12 months and cannot be less than 1250 lei.

b) Monthly allowance for twin pregnancy – ICC₂ = ICC₁ +1250 lei

c) Insertion incentive is granted to persons who meet the conditions presented above and for persons who obtain taxable income according to art. 3, at least 60 days before the child reaches the age of 2 years, or 3 years for a child with a disability, the granting of the insertion incentive is extended as follows:

1) until the child reaches the age of 3 years;

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

The amount of the insertion incentive is 650 lei.