Persons who, in the last 2 years prior to the child's birth date, have earned for at least 12 months income from salaries and assimilated to salaries, income from independent activities, income from intellectual property rights, income from agricultural, forestry, and fishery activities, subject to income tax according to the provisions of Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, benefit from child raising leave for a child up to 2 years old, respectively 3 years in the case of a child with disabilities, as well as a monthly allowance.
The 12 months may be constituted entirely from periods during which persons have been in one or more of the situations provided in art. 2 para. (5) of GEO 111/2010.
The monthly allowance amount is 85% of the average net income earned in the last 12 months of the last 2 years prior to the child's birth date. The minimum monthly allowance amount cannot be less than the amount resulting from applying a multiplier coefficient of 2.5 to the value of the social reference indicator, and the maximum amount cannot exceed the value of 8,500 lei.