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An amount that must be paid to the employee on temporary leave due to childcare, considering the employer's financial capacity, as announced by the Minister of Employment and Labor. This is a social security system designed to prevent women from facing disadvantages in their workplace due to pregnancy and childbirth. Eligible employers are those who grant parental leave for 30 days or more (excluding the period overlapping with the 90-day prenatal and postnatal leave period under Article 72 of the Labor Standards Act) and continue to employ the worker as an insured person for 30 days or more after the parental leave ends. The incentive grant is calculated by multiplying the amount announced annually by the Minister of Employment and Labor according to business size, taking into account the employer's labor cost burden from granting parental leave, by the number of months of parental leave used by the employee.