Eligible persons (who, for 12 months out of the 2 years prior to the child's birth, have earned income from salaries, income from independent activities, income from agricultural activities, or were in one or more of the situations called equivalent periods) who, during the period in which they are entitled to benefit from parental leave, obtain taxable income are entitled to an integration incentive amounting to 50% of the minimum monthly allowance for child-raising.

For persons who obtain taxable income at least 60 days before the child turns 2 years old, or 3 years old in the case of a child with a disability, the granting of the integration incentive will be made until the child turns 3 years old, or 4 years old in the case of a child with a disability.

Either of the child's natural parents, as well as the person who has adopted a child, may benefit from this right, provided they meet the eligibility criteria.