Considerații în legătură cu interpretarea unor dispoziții din O.U.G. nr. 111/2010 privind concediul și indemnizația lunară pentru creșterea copilului
Considerations on the interpretation of provisions of Government Emergency Ordinance no. 111/2010 on leave and monthly child allowance

Summary/Abstract: The study endeavours to offer a brief overview regarding the conditions in which the cumulate accrual of both the child raising indemnity and other types of income subject to income tax is permitted. In this context, it must be observed that the childcare leave was regulated in order to improve reconciliation of professional, private and family life. Having in mind the above-mentioned objective, the legal provisions entitle parents to receive an indemnity during the childcare leave, so they can actively care for their children.Thus, it is our contention that workers are not entitled to receive the childcare indemnity if they return to work during the childcare leave. However, the solution will be radically different if the beneficiary of the childcare indemnity receives income subject to income tax as a result of performing professional activities prior to the childcare leave period, since in this case the purpose of granting the childcare leave is achieved.

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