Eligible persons (who, for 12 months within 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 they are entitled to benefit from child-raising leave, obtain taxable income, are entitled to an insertion incentive in the amount of 50% of the minimum monthly child-raising 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 extended until the child turns 3 years, or 4 years in the case of a child with a disability. Either of the child's biological parents, as well as the person who has adopted a child, may benefit from this right, provided that the eligibility criteria are met.

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