Eligible persons (who, for 12 months out of the 2 years prior to the child's birth, have earned income from salaries, income from independent activities, income from agricultural activities, or have been in one or more of the situations called assimilated periods) who, during the period in which they are entitled to benefit from child-rearing leave, obtain taxable income are entitled to an insertion incentive in a monthly amount of 50% of the minimum amount of the monthly child-rearing 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 a disability, the granting of the insertion incentive is made until the child reaches the age of 3 years, or 4 years in the case of a child with a disability.

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