Conditions for granting the insertion incentive (case)

Situation: An employee wants to receive insertion assistance when returning to work earlier than 60 days before the child turns 2 years old. She wants to work 2 hours a day instead of 8 hours / day. Is this possible, given the latest legislative changes?

 

Solution: According to article 7 of OUG (Emergency Ordinance) 111/2010, amended by OUG (Emergency Ordinance) 26/2021, published in the Official Gazette no. 363 of April 8, 2021 and which will enter into force on June 8, 2021:

Article 7. (1). Persons who, during the period in which they are entitled to parental leave provided for in Article 2 (1), obtain taxable income in accordance with Article 3 (1) shall be entitled to an incentive for insertion, as follows:

  1. a) in the amount of 1,500 lei, if the entitled persons obtain income before the child reaches the age of 6 months, respectively 1 year in the case of the child with disabilities. The amount of 1,500 lei is granted until the child reaches the age of 2 years, respectively 3 years in the case of the child with disabilities;
  2. b) in the amount of 650 lei if the entitled persons obtain income after the child reaches the age of 6 months, respectively 1 year in the case of the child with disabilities.

(2) Persons who have completed parental leave and obtain taxable income in accordance with Article 3 (1) shall benefit from the incentive to insert in the amount provided for in paragraph 1 (b) after the child reaches the age of 2 years, respectively 3 years in in the case of the child with disabilities until the child reaches the age of 3 years, respectively 4 years in the case of the child with disabilities. This insertion incentive shall also be granted to the persons referred to in paragraph 1.

(3) The insertion incentive granted until the child reaches the age of 4 in the case of a child with disabilities shall not be cumulated with the allowance provided for in Article 31 paragraph (2).

(4) In the case of the persons who benefit from the monthly allowance provided for in Article 2 paragraph (1) and request the right to an insertion incentive, the payment of this allowance shall be suspended. The monthly allowance referred to in Article 2 (1) shall not be cumulated with the insertion incentive.

(5) The incentive for insertion in the amount provided in paragraph (2) shall be granted also in the situation in which the certificate of classification in the degree of disability of the child expires after the child reaches the age of 3 years.

(6) In the case of the entitled person who benefits from the insertion incentive in the amount provided in paragraph (2), whose child is classified as disabled after his / her age of 3 years, the insertion incentive is granted until the child fulfills of the age of 4 years.

(7) In the situation provided for in paragraph (6), the extension of the period for granting the insertion incentive shall be made on the basis of a new application completed by the entitled person and a copy of the certificate of disability. “

Considering the regulations mentioned above, the persons who return to activity before the child reaches the age of 6 months, respectively 1 year in the case of the child with disabilities, benefit from the insertion incentive in the amount of 1,500 lei.

We mention that the persons who return to activity after the child reaches the age of 6 months, respectively 1 year in the case of the child with disabilities, benefit from an insertion incentive in the amount of 650 lei.

If the employee returns to work after the child reaches the age of 2 years, respectively 3 years in the case of the child with disabilities, it benefits from the insertion incentive in the amount of 650 lei until the child reaches the age of 3 years, respectively 4 years in the case of a child with disabilities

In the case of persons who benefit from the monthly allowance for parental leave and request the right to an insertion incentive, the payment of this allowance is suspended. The monthly allowance does not cumulate with the insertion incentive.

The insertion incentive in the amount of 650 lei is also granted in the situation when the child’s certificate of disability expires after the child reaches the age of 3 years. In the case of the entitled person who benefits from the insertion incentive in the amount of 650 lei, whose child is classified as disabled after the child reaches the age of 3, the insertion incentive is granted until the child reaches the age of 4 years.

We mention that in this situation the extension of the period for granting the insertion incentive is made on the basis of a new application completed by the entitled person and of the copy of the disability certificate.

Thus, in the case of the employee who returns to work and obtains taxable income, she benefits from an insertion incentive under the conditions set out above. It is irrelevant if he works one hour a day or 8 hours. In the conditions in which he obtains taxable income, he benefits from the insertion incentive.

Legal basis:

  • OUG (Emergency Ordinance) 111/2010 regarding the leave and the monthly allowance for raising
  • children;
  • Labor Code of 2003 (Law no. 53 of January 24, 2003) – REPUBLICATION.