According to Government Emergency Ordinance 111/2010, the child raising allowance up to 2 years can be received, optionally, by either of the natural parents of the child, if during 12 successive or consecutive months in the last 24 months (prior to the child's birth) they have had 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 from January 1, 2011, persons who, in the last two years prior to the date of the child's birth, have had, for 12 months, income from salaries, income from independent activities, income from agricultural activities subject to income tax under 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) Leave for raising a child up to 2 years of age, as well as a monthly allowance - ICC

The monthly allowance stipulated in art.2, para. (1) letter a) of GEO 111/2010 is set at 85% of the net average income obtained in the last 12 months and cannot be less than 1250 lei.

For a child with disabilities, the leave for raising the child is granted until the child reaches the age of 3, and the related allowance is granted in the amount of 85% of the net average income obtained 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 above conditions and to persons who obtain taxable income according to art. 3, with at least 60 days before the child reaches the age of 2, or 3 years, for a child with disabilities, the granting of the insertion incentive is extended as follows:

1) until the child reaches the age of 3;

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

The amount of the insertion incentive is 650 lei.