英文關鍵字：
Parental leave system, Ca
摘要：
本文運用2016年7月至2022年12月的公務資料，包括勞保資料庫中與育嬰留停津貼申請的相關檔案，探討育嬰留職停薪期滿者未能重返職場的主要原因，並與財稅資料勾稽，觀察影響育嬰留停者後續職涯發展之實證分析。本文發現男性申請育嬰留停的次數明顯上揚，但男女申請人數仍有相當差距。依據基準期（2022年7月~2022年12月）有無投保（就業），追蹤申請育嬰留停者期滿後之職涯發展，可區分為3類，分別是就業者、曾就業但基準時間未就業者，以及完全未就業者，其中完全未就業比重約2成。資料顯示年齡和經濟需求對職涯選擇有著密切關聯，而且男性持續就業的比率高於女性，薪資層級越高，持續就業的可能性越大。
育嬰留職停薪期滿者之後的職涯選擇受到多個因素的影響，包括個人身分、申請次數、家庭特徵、企業規模，以及行業特性等。個人身分中，年齡與性別是續留職場的關鍵影響因素。多次申請育嬰留職停薪者，重返職場的比率較高。父母雙方共同申請的家庭更有可能在期滿後選擇重返職場。而投保薪資越高者選擇未就業的可能性越低，大型企業的申請者重返職場的比率較中小企業高。申請者家庭中的幼年扶養比越高，重返職場的壓力越大，而家庭收入較高者則較有能力兼顧職場與家庭。
This study utilizes government data from July 2016 to December 2022, including records from the Labor Insurance Database related to applications for parental leave allowances, to explore the primary reasons why those applicants are unable to return to the workforce after the leave period. Additionally, it cross-references tax data to observe the family factors affecting the subsequent career development of those who took parental leave. The study finds a noticeable increase in the number of male applicants for parental leave; however, there remains a significant gap between the number of male and female applicants. Based on the insurance (employment) status during the reference period (July 2022 to December 2022), the career development of parental leave applicants after the leave period can be categorized into three groups: those employed, those previously employed but not employed during the reference period, and those entirely unemployed. The data shows approximately 20% of applicants were entirely unemployed, with the entirely unemployed accounting for about 20%. The data shows a close relationship between age, economic needs, and career choices. Additionally, the rate of continued employment is higher among men, and the higher the salary level, the greater the likelihood of continued employment.
The post-leave period career choices of those who parental leave applications were influenced by several factors, including personal characteristics, the number of leave applications, family characteristics, company size, and industry characteristics. Among personal factors, age and gender are key factors influencing the likelihood of remaining in the workforce. Applicants who applied for parental leave multiple times had a higher rate of returning to the workforce. Families in which both parents applied for leave were more likely to return to work after the leave period. Those with higher insured salaries were less likely to remain unemployed, and applicants from large enterprises had higher return-to-work rates compared to those employed by small and medium-sized enterprises. Additional factors included the ratio of young dependents in the applicant's household and the household’s total income. The higher the ratio of young dependents in the applicant's household, the greater the pressure to return to work, while households with higher incomes are better able to balance work and family.
