The Law on Maternity and Parental Benefits regulates, in particular, the protection of motherhood, creation of social, cultural, material and other conditions as well as protection of mothers at work to safeguard children, their wellbeing and to secure their better development. The basic rights of working, self-employed and unemployed mothers / parents on parental leave and benefits prescribed within the Law on Maternity and Parental Benefits were copied from the Labour Law and the Law on Maternity Leave of Self-Employed and Unemployed Mothers, which have regulated these rights until now. The new mode of implementing these rights and right to adoptive leave has been regulated also. The new provisions are harmonised with the National Population Policy and secondary EU legal sorses. Balanced presence of both parents (equality of a man and a woman) at labour market has been emphasised as well as pro-natality policy, involving fathers in family life, responsible parenthood, child wellbeing and economic independence of women. In present relations it is hard to reconcile social legal and working legal (market oriented) relations, therefore, both aspects have been stressed. The Law opens a door for foreigners with permanent residence in Croatia to exercise the prescribed rights. Upon the entry of Croatia into the European Union the same rights will be given to citizens of states from the European area. In this article the basic determinants of the Law have been emphasised.