The system of maternity and parental benefits is regulated by the Maternity and Parental Benefits Act, which can be financial and temporary, all for the purpose of maternity protection and care of a newborn child and its upbringing, and parents or their equals have the right to it. The rights prescribed by the Maternity and Parental Benefits Act can be exercised only by persons who have a valid status of an insured person / insured person in the compulsory health insurance with the Croatian Health Insurance Institute. Compensation for the use of maternity or parental leave, regardless of whether the person is employed full-time or part-time, cannot be less than HRK 2,328.20. The unprofitability of using the right to parental leave in practice occurs due to the limited financial compensation which cannot amount to more than 170% of the budget base, which is HRK 5,654.20. For this reason, many parents do not use the right legally granted to them because they earn much higher compensation by returning to work.