It is possible to work during this period, but the benefit amount is reduced if earnings exceed the minimum benefit amount (31% of the average wage in 2014). In principle, this should make part time work attractive for members of Group C, but part time working is uncommon in Estonia. As discussed in Section 4.1, this arises both because of the minimum social tax for employers, which makes it expensive to hire workers part time - though this does not apply to workers with children under 3 years old - but also for cultural reasons. Generous maternity leave provisions give women a strong incentive to gain work experience before starting a family. However, Estonia’s parental leave benefit is not conditional on prior work experience: those who are not in paid work when they become pregnant: those who did not work in the year prior to the birth receive the minimum level of parental leave benefits until the child is 18 months old, which weakens this incentive. A stronger link between parental leave benefit entitlement and previous work history would strengthen the incentive for women to gain work experience before starting a family, which might strengthen their subsequent labour market attachment.