Eligible persons (who have earned, for 12 months within the 2 years prior to the birth of the child, income from salaries, income from independent activities, income from agricultural activities, or have found themselves in one or more of the situations, called assimilated periods) who, during the period they are entitled to benefit from parental leave, obtain taxable income, are entitled to an insertion incentive amounting to 50% of the minimum monthly parental 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. This right can be granted to either of the child's biological parents, as well as the person who has adopted a child, provided they meet the eligibility criteria.

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