The allowance for raising children up to the age of 2, or 3 years in the case of a child with a disability, is a form of support to which are entitled those persons who, in the last 24 months prior to the child’s birth, have earned income for at least 12 months from salaries, income from independent activities, income from agricultural activities subject to income tax according to the provisions of Law no. 571/2003 regarding the Fiscal Code, as subsequently amended and completed – income subject to tax, or have been in one or more of the situations, called equivalent periods. This right can be granted to either of the biological parents of the child, as well as to the person who has adopted a child, provided that the eligibility criteria are met.

Persons who, during the period they are entitled to childcare leave, obtain income subject to taxation are entitled to an integration incentive.