隨著女性步入職場的人數增加，育兒負擔所帶來的角色衝突也逐漸浮現。為了解決這些挑戰，政府制定育嬰假政策，旨在幫助女性平衡工作和家庭責任。本研究探討育嬰假政策對有偶婦女薪資的影響，資料採「婦女婚育與就業調查」並運用DID方法來進行實證分析。研究發現，對於全體女性而言，育嬰假政策對有偶婦女的薪資並無顯著影響，然而在考慮不同群體時，薪資影響存在差異。對於擁有多名幼小子女的婦女，育嬰假政策會對婦女產生負向薪資影響。此外，不同教育程度的婦女受到政策影響程度也不同，高教育程度的婦女由於面臨高機會成本，會受到政策的負向影響，而低教育程度的婦女則獲得薪資溢價。另外，育嬰假政策對製造業婦女產生正向薪資效果，但對批發零售業婦女薪資無明顯影響，可能與行業的特性有關。這些結果有助於我們深入瞭解育嬰假的政策效果，並為未來的政策改革提供參考。

With the increasing number of women entering the workforce, the role conflict arising from childcare responsibilities has gradually emerged. To address these challenges, the government has implemented parental leave policies aimed at helping women balance work and family responsibilities. This study examines the impact of parental leave policies on the wages of married women, utilizing data from the Woman’s Marriage, Fertility, and Employment Survey and employing the DID method for empirical analysis. The findings reveal that, for the overall female population, parental leave policies have no significant effect on the wages of married women. However, when considering different groups, there are variations in wage effects. Women with multiple young children experience negative wage impacts due to parental leave policies. Additionally, the impact of the policy differs based on the educational level of women, with highly educated women facing negative wage effects due to higher opportunity costs, while women with lower education levels receive wage premiums. Moreover, the study finds that parental leave policies have a positive wage effect on women in the manufacturing industry but show no significant impact on the wages of women in the wholesale and retail industry, possibly due to industry-specific characteristics. These results contribute to a deeper understanding of the policy effects of parental leave and provide valuable insights for future policy reforms.

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