How is the insertion incentive granted in 2014?

How is the insertion incentive granted in 2014?

How is the insertion incentive granted in 2014?

The insertion stimulus is the amount of money that the state gives to parents who are on child-raising leave to encourage them to return to the field of work earlier.

The insertion stimulus is that amount of money that the state gives to parents who, although in the foster care leave, decide to return to work before the leave ends. More precisely, according to the Emergency Ordinance no. 111/2010, the normative act that regulates the legal regime for granting the insertion incentive, the amount is granted "to the persons who, during the period during which they are entitled to benefit from the leave for raising the child, obtain income subject to tax". These are those taxes provided by the Fiscal Code, that is, income derived from wages, from independent activities or from agricultural activities.

GEO no. 111/2010 establishes, at the same time, that any child's natural parents benefit from the incentive, the persons who have adopted the child, those who have been entrusted with the child for the adoption or who have the child in placement or in emergency placement, as well as the person who was named guardian.
Also, an important aspect established by the normative act is that the employer cannot dismiss the employee who is paying the insertion incentive. Moreover, according to the rules, this prohibition can be extended, once, up to 6 months after the employee / employee returns to the unit.
At the moment, the monthly amount of the insertion incentive is 1 ISR (reference social indicator), ie 500 lei.
The insertion stimulus is given for each of the births.
The regulations regarding granting the insertion incentive were significantly modified at the end of 2012, by Law no. 166/2012, which establishes that the parent will receive the insertion incentive for each birth or adoption. This under the conditions in which the old provisions established that this right is only granted for the first 3 births.

Incentive granting situations

Thus, based on the provisions established at that date, the following situations of granting the incentive are distinguished, according to the duration of the child-raising leave for which the parent has chosen:

  • the person who has opted for the leave to raise the child up to 1 year, in case he obtains taxable income before the minor reaches the age of 1 year, upon request, will benefit from the insertion incentive, for the remaining period up to the accomplishment by the child of the age of 2 years;
  • the person who has opted for the leave to raise the child up to 2 years old, has the right to receive the insertion incentive in the situation in which he / she obtains income subject to taxation, after the child reaches the age of 1 year, for the period remaining until the accomplishment by him of the age of 2 years;
  • in the case of the disabled child, the incentive is granted at any time, for the entire duration, to the rightful parent, until the child reaches the age of 3 years;

"The option of the beneficiary, to choose between the period of 1 year, respectively 2 years, of leave to raise the child, is expressed in writing, based on request and can not be changed during the granting of rights", mentioned for, Catalina Mircea, Senior Partner SCA Mircea and Associates.
Important! In the case of the persons who benefit from the monthly allowance and request the right to the insertion incentive, the payment of the monthly allowance is suspended.

What documents do you need to submit in order to benefit from the insertion incentive?

"In order to receive the insertion incentive, it is necessary for the parent who has benefited from the child-raising leave to submit an application for the insertion incentive, to the City Hall, the city, the municipality or the sectors in the case of the Municipality of Bucharest, within the scope of his or her domicile. the residence of the applicant, together with the supporting documents of the factual situation in which he is ", specified Catalina Mircea for
Specifically, the right to the insertion incentive is granted on the basis of a written request accompanied by the following documents:

  • a copy of the identity document of the applicant and the birth certificate of the child for whom the right is requested or, as the case may be, of the family booklet, certified for compliance with the original by the person receiving the documents;
  • the supporting documents regarding the quality of the applicant and his / her relationship with the child / children for whom he / she requests the right;
  • the supporting documents attesting the fulfillment of the periods of leave for the raising of the child;
  • the evidence issued by the employer or the competent bodies regarding the incomes obtained;
  • the evidence regarding the suspension of the activity for the period in which the leave for raising the child is requested;
  • any other documents attesting the fulfillment of the eligibility conditions

The beneficiary is obliged to notify the mayor in writing of any change in his situation, which may cause the payment of rights to cease or be suspended, within 15 working days of its occurrence.

Under what conditions can the right to the insertion stimulus be lost?

According to Catalina Mircea, the right to pay the insertion incentive ceases starting with the day following the one on which:

  • the child has reached the age of 2 years, respectively 3 years in the case of the disabled child;
  • the beneficiary no longer earns income subject to tax and is not on the leave to raise the child;
  • the death of the child took place;

Careful! From a fiscal point of view, for the right to the insertion incentive, neither the tax nor the compulsory social contributions established by the law are due.


Tags Parental rights Childcare allowance Insertion incentive Income for allowance Legislation Compensation file