養兒育女對育齡婦女勞動市場結果的影響——論2009年育嬰假政策改革之效果

HE EFFECT OF CHILDCARE ON FEMALE LABOR MARKET OUTCOMES: EVIDENCE FROM THE 2009 PARENTAL LEAVE POLICY REFORM IN TAIWAN

我國在2009年乃配合「就業保險法」的修訂正式規範育齡婦女可請領月投保薪資之六成以做為其在育嬰留職停薪期間的津貼補助。本文主要使用2002-2007年與2010-2014年的「家庭收支調查」，分析育嬰留職停薪津貼政策對育齡婦女勞動市場結果的影響。本文係以戶內育有0-3歲子女的婦女做為實驗組；其他45歲及以上的婦女做為控制組，且應用雙重差分法，評估政策之就業與薪資的效果。其中，本文將主要探索育齡婦女的收入結構，且將領有育嬰留職停薪期間的津貼的婦女重新編碼並轉換成就業者，以藉此校正相關婦女的就業比率。實證結果顯示育嬰留職停薪期間的津貼政策將致使戶內育有1名1歲子女的婦女其就越機率下降約16.82%。另外，暴露於高政策強度的實驗組婦女（月投保薪資調漲之潛在族群）其薪資水準亦因育嬰留職停薪津貼政策的實施而產生下降的情形。

The 2009 amendment in the Employment Insurance Act entitled mothers to a parental benefit for six months after childbirth. The amount of the parental benefit was based on 60 percent of average insured salaries during the last six pre-childbirth months of work. In this paper, we use the 2002-2007 and 2010-2014 waves of the Family Income and Expenditure Survey to study the effect of the paid parental leave policy on the labor market outcomes of women of childbearing age. By including mothers with children aged 0-3 as a treatment group and women aged 45 or above as a control group, we use a difference-in-differences method to evaluate the policy effects on employment and wages. We take advantage of detailed information on various sources of income and recode women who were recipients of a parental benefit as the employed in order to obtain an estimate of the true employment ratio. The empirical results suggest that, for mothers who had one child at the age of one, the paid parental leave policy will lead to a reduction in the likelihood of employment by 16.82 percent. In addition, our results show that the policy may have a negative impact on wages for those women who experienced an expansion of the parental benefit.