Persons who, in the last 2 years prior to the date of the child's birth, have earned for at least 12 months income from salaries and similar salary income, income from independent activities, income from intellectual property rights, income from agricultural, forestry, and fish farming activities, subject to income tax according to the provisions of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, are entitled to parental leave for raising a child up to 2 years old, or 3 years old in the case of a child with disabilities, as well as a monthly allowance.
The 12 months may be constituted entirely from periods in which the persons were in one or more of the situations provided in Article 2, paragraph (5) of OUG 111/2010.
The amount of the monthly allowance is 85% of the average net income earned in the last 12 months of the last 2 years prior to the date of the child's birth. The minimum amount of the monthly allowance cannot be lower than the sum resulting from applying a multiplication coefficient of 2.5 to the value of the reference social indicator, and its maximum amount cannot exceed the value of 8,500 lei.