Child-raising leave in 2026: the 85% allowance based on average net income, the minimum and maximum caps, the 10% CASS withholding, the two-year duration and the return-to-work incentive.
Translated from Romanian. This article covers Romanian labour and tax law; the Romanian version is canonical and is updated first.
Child-raising leave (concediu pentru creșterea copilului, CCC) is the longest form of contract suspension an employer has to manage — up to two years. Since 2025 there has also been a change that directly reduces the amount the parent receives: the CASS withholding. Here are the full rules for 2026, from the company’s point of view.
The framework is set by OUG 111/2010 (Emergency Ordinance 111/2010). The entitlement belongs to the parent who, in the 2 years before the birth, earned income subject to tax for at least 12 months (assimilated periods included).
The standard duration runs until the child turns 2, or 3 years in the case of a child with a disability.
A rule that is often ignored: at least one month of the leave must be taken by the other parent (the so-called “father’s month”). If the other parent does not use it, that period is lost — it is not transferable.
The formula:
allowance = 85% of the average net income earned in the last 12 months out of the 2 years before the birth
The result falls between two caps:
Someone with a high average net income does not receive a proportionally higher amount — it stops at the maximum cap.
This is the amendment that took most parents by surprise. From 1 August 2025, under Legea 141/2025 (Law 141/2025), CASS 10% (the health insurance contribution) is withheld from the child-raising allowance.
In practice:
| Gross allowance | CASS 10% | Net received |
|---|---|---|
| 5,000 lei | 500 lei | 4,500 lei |
| 8,500 lei (maximum cap) | 850 lei | 7,650 lei |
Beware of a frequent confusion: maternity benefit is NOT affected by this withholding — it remains exempt from CASS and from income tax, with only CAS (the pension contribution) withheld. CASS applies to child-raising leave, which is a different leave, taken after maternity.
A parent who returns to work before the end of the leave receives a return-to-work incentive (stimulent de inserție), which can be drawn on top of the salary. The amount differs depending on when they return:
For the employer, the incentive is a practical argument: a valuable employee can come back earlier without losing financial support entirely. The amounts are updated by legislation, so check the level in force at the date of return.
The child-raising allowance is not paid by the employer — it is borne by the state budget, through the agency for payments and social inspection. The company’s role is record-keeping, documents and compliance.
In practice the two leaves are linked: maternity leave (126 days) ends and child-raising leave starts straight after. They are, however, distinct regimes, with different payers and different tax treatment — maternity from FNUASS (the National Health Insurance Fund), with only CAS withheld; child-raising from the state budget, with CASS withheld. Confusing the two produces incorrect withholdings on the payroll register.
How much is the child-raising allowance in 2026? 85% of the average net income over the last 12 months, between approximately 1,651 lei and 8,500 lei gross per month. CASS 10% is withheld from the gross amount.
Is CASS withheld from the child-raising allowance? Yes, 10%, starting 1 August 2025. On a gross of 5,000 lei, the net received is 4,500 lei.
Is maternity benefit also taxed with CASS? No. Maternity remains exempt from CASS and from income tax; only CAS is withheld. The CASS withholding concerns child-raising leave.
How long does child-raising leave last? Up to 2 years (3 years for a child with a disability), with the obligation that at least one month is taken by the other parent.
Can I be dismissed while on child-raising leave? No. The law prohibits dismissal during the leave, and the job must be kept open for the return, on the same position or an equivalent one.
See also the article on maternity leave for the preceding stage, and CASS 10% for the context of the reform.
A two-year leave means dozens of events to track: the suspension, the REGES report, the other parent’s compulsory month, the date on which protection against dismissal expires and the moment of return. The Leave module in Workly automatically flags the contract suspension, keeps a record of the correct leave type (maternity vs. child-raising, with different tax regimes) and prepares the data for REGES reporting.
Deadline alerts signal the approaching return, so that the job and the equipment are ready in good time, while the employee file keeps the supporting documents encrypted, with role-based access — certificates and documents concerning the child are sensitive data. On return, reactivation in time tracking and in payroll is done from the same data source, with no re-entry.
Informational article, accurate at the date of publication. Not legal or tax advice. The allowance caps and the amount of the return-to-work incentive are updated by legislation — always check the values in force at the official source (ANPIS, Monitorul Oficial) or consult a specialist.
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