Eligible persons (who for 12 months out of the 2 years before 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 referred to as assimilated periods) who, during the period in which they are entitled to benefit from child care leave, obtain taxable income are entitled to an insertion incentive amounting to 50% of the minimum monthly amount of the child care allowance.

For individuals 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 insertion incentive is granted until the child reaches 3 years of age, or 4 years of age 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.