誰是時間權利的富爸媽？：育嬰假「社會投資」了誰？

本研究以社會投資的理念分析臺灣育嬰假的政策效果。有兩個主要提問：首先，以就業政策為基底的育嬰假政策，在制度上排除了誰？其次，現行的育嬰假政策的實際使用（take-up rate）是否消弭了性別化和階層化？研究結果顯示：雖然制度設計上有形式平等──不分性別的雙親皆有六個月、六成薪所得替代、個人不可轉讓的假期權利，以肯認家長（特別是女性）的經濟貢獻與保障就業權利，但因忽視職場文化的性別差異（男女薪資和就業機會差距）、不處理家内照顧責任的分工（不積極促進男性投入照顧），以及疏忽非典型就業興起而缺乏適足保障的交織結果，導致兼容性別平等的育嬰假制度，在實踐上不僅存在巨大的性別落差，同時成為保障中高社經地位、大公司、有經濟資本的家長的喘息服務，發生社會投資非預期的「馬太效應」，距離社會投資主張社會包容、性別平等的初衷仍有一段差距。

關鍵字

社會投資；有酬育嬰假；性別平等；馬太效應

並列摘要

This article analyzes the gap between the eligibility and actual usage of the parental-leave policies in Taiwan during past decade (2009-2019) based on the concept of social investment. From this perspective, this research has identified the parents that are excluded from the current entitlement. The results show that though, according to policy design, all employed parents with children under age 3 are entitled to six months of parental leave and 60% of the salary as non-transferable rights regardless of gender. However, due to the ignorance of gender differences in the workplace culture, failure to deal with the gender division of care responsibilities, negligence on the rise of a typical employment, and a lack of adequate protection, therefore, the actual usage of the parental leave system not only has a huge gender gap, but also benefits those parents who are working in large companies, with stable working history, and have middle to high social and economic status. It has an unexpected ＂Matthew effect＂ from social investment perspective, thereby, departing from the original intention of social investment to promote social inclusion and gender equality.