The allowance for raising children up to 2 years old, or 3 years in the case of a child with a disability, is a form of support to which are entitled those persons who, in the last 24 months prior to the child's birth, have earned income for 12 months from salaries, income from independent activities, income from agricultural activities subject to income tax according to the provisions of Law no. 571/2003 regarding the Fiscal Code, with subsequent amendments and additions—income subject to taxation—or have been in one or more of the situations called assimilated periods. Either of the natural parents of the child, as well as the person who has adopted a child, may benefit from this right, provided that they meet the eligibility criteria.

Persons who, during the period in which they are entitled to benefit from child-raising leave, obtain taxable income are entitled to an insertion incentive.