According to Government Emergency Ordinance 111/2010, the child-raising allowance until the child reaches 2 years of age is optionally granted to either of the child's natural parents if, in the last 24 months prior to the birth of the child, they have realized in 12 successive or consecutive months taxable professional income according to the provisions of Law no. 571/2003, with subsequent amendments and completions, namely: income from salaries, income from independent activities, income from agricultural activities, etc.

According to Government Emergency Ordinance 111/2010, starting from January 1, 2011, persons who, in the last two years prior to the child's birth, have realized 12 months of income 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, with subsequent amendments and completions, hereinafter referred to as taxable income, may optionally benefit from the following rights:

a) child-raising leave until the child reaches the age of 2 years, as well as a monthly allowance - ICC

The monthly allowance provided for in art.2, para. (1) letter a) of GEO 111/2010 is set at 85% of the average net income realized 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 reaches 3 years of age, and the corresponding allowance is granted in the amount of 85% of the average net income realized 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 previously stated conditions and to persons who earn taxable income according to art. 3, 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 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).