The child-raising allowance is 85% of the average net income over 12 months earned in the last 2 years before birth, between a minimum (2.5 × ISR, roughly 1,650–1,651 lei in 2026) and a maximum of 8,500 lei. From 1 August 2025, a 10% health contribution (CASS) is withheld at source; no income tax is paid. It’s granted until age 2 (age 3 for a child with a disability). The legal basis is Emergency Ordinance 111/2010.

Below you’ll find the formula in plain terms, how it’s taxed, and what happens when both parents worked.

The basic rule: 85% of net income

The formula, as set out in Emergency Ordinance 111/2010 (Art. 2), is:

  • Take the average of net incomes over the 12 months with taxable income, chosen from the last 2 years (24 months) before the child’s birth.
  • The monthly allowance is 85% of that average.

A few useful points:

  • The 12 months need not be consecutive — they can be any 12 income months out of the 24. Per the implementing norms, the average is spread over 12 months.
  • It includes income from salaries, self-employment (PFA), intellectual-property rights, agricultural activities etc., subject to tax.
  • Certain periods (sick leave, unemployment benefit, other assimilated situations) can be counted, with documents.

Minimum and maximum: between ~1,650 and 8,500 lei

The 85% result falls between two limits:

  • Minimum: 2.5 × ISR (the social reference indicator). With the ISR at 660 lei in 2026, this comes to about 1,650 lei (some sources say 1,651 lei). Confirm the exact figure with AJPIS Cluj or the official calculator.
  • Maximum: 8,500 lei. This ceiling has been unchanged since 2018 and is not indexed to inflation.

So however high your income was, the allowance cannot exceed 8,500 lei gross; and if 85% of the average falls below the minimum, you receive the minimum of ~1,650 lei.

Taxation: 10% CASS, no income tax

This is the most important recent change. From 1 August 2025:

  • The child-raising allowance is subject to a 10% health contribution (CASS). It used to be exempt.
  • The change comes from Law no. 141/2025 (Official Gazette no. 699/25.07.2025), which repealed the Fiscal Code exemption. The Constitutional Court rejected the objection of unconstitutionality (Decision no. 357/2025).
  • CASS is withheld automatically at source by ANPIS/AJPIS, without you filing any declaration.

By contrast, no income tax applies — the allowance remains income-tax exempt (Fiscal Code, Art. 62). In short, the net effect for a parent is: 0% income tax, 10% CASS on the gross amount.

If both parents worked

A common misconception: the two parents’ incomes are not added together and not averaged between them. The allowance is 85% of the income of the parent who claims it — it’s paid to one parent at a time.

But there’s the “other parent’s months” rule (Art. 11, Emergency Ordinance 111/2010, amended from 19.09.2023): if both parents meet the conditions, at least 2 months of leave must be taken by the parent who did not originally claim the right (usually the father). If that parent doesn’t take the 2 months, the family loses those 2 months of allowance — in effect the paid leave is 2 months shorter.

Each parent receives 85% of their own income for the months they personally are on leave.

How to check the exact amount

  • Use the official calculator on the Ministry of Labour portal (family benefits) for an estimate.
  • Confirm the current ceilings and your file with AJPIS Cluj (the County Agency for Payments and Social Inspection).

For the general context of the right, see our guide to the child-raising allowance 2026. If you return to work earlier, the return-to-work incentive may also help, and for fathers our guide to paternity leave.

Frequently asked questions

How is the child-raising allowance calculated? It’s 85% of the average net income over 12 income months, chosen from the last 2 years before birth, between the minimum of ~1,650 lei and the maximum of 8,500 lei.

What is the minimum and maximum in 2026? The minimum is 2.5 × ISR, i.e. about 1,650–1,651 lei (ISR 660 lei); the maximum is 8,500 lei. Confirm the exact figure with AJPIS Cluj.

Is the child-raising allowance taxed? From 1 August 2025 a 10% CASS is withheld at source. No income tax is paid — the allowance remains income-tax exempt.

Are both parents’ incomes added together? No. The allowance is 85% of the claiming parent’s income. At least 2 months of leave must be taken by the other parent, otherwise the family loses those 2 months.

How long is it paid? Until age 2 (age 3 for a child with a disability).

Sources

  • Emergency Ordinance no. 111/2010 on child-raising leave and the monthly allowance (Art. 2, Art. 11)
  • Law no. 141/2025 — introduction of the 10% CASS (Official Gazette no. 699/25.07.2025)
  • Constitutional Court — Decision no. 357/2025
  • Fiscal Code (Law no. 227/2015), Art. 62 — income-tax exemption
  • ANPIS — child-raising allowance and Ministry of Labour

See all our official sources on the data sources page.

Conclusion

The child-raising allowance means 85% of net income (between ~1,650 and 8,500 lei), with 10% CASS from August 2025 and no income tax. Check the exact amount with the official calculator and with AJPIS Cluj. You’ll find every nursery and kindergarten in Cluj-Napoca on the interactive piticluj.ro map.