From July 1, 2021, the infant care benefit rate increased from 70% to 100% of the previous gross income. The purpose of this amendment is to support working mothers and other eligible individuals by ensuring that their income does not decrease during maternity leave and that they receive a higher amount than their previous net earnings. This measure further encourages childbirth and provides more assistance to families with children in their daily lives. Only a 15% personal income tax advance is deducted from the infant care benefit, and upon request, the personal income tax exemption for mothers under 30 and the family tax allowance can be applied to it.

Infant care benefit is granted to a woman who has been insured for 365 days within the two years preceding the birth of her child, and whose child:

  • Is born during her insurance period or within 42 days after its termination, or
  • Is born more than 42 days after the termination of her insurance during the period she is receiving accident sick pay, or within 28 days after the end of such payments.

Infant care benefit is granted for the duration of maternity leave, which is 168 days. Maternity leave can be taken for up to 28 days before the expected date of birth.