我國於 90 年訂定性別工作平等法並建立育嬰留職停薪制度，使受 僱者享有親自育兒之機會並確保其工作權益，現行法雖於近年修正頻 繁，仍存若干缺失。就育嬰之本質而言，已非傳統視為個別家庭養兒育 女之私事，而是孕育社會世代契約下之勞動人口，屬於國家之集體財， 養育下一代乃社會全體應共同承擔之責任。育嬰留停制度應提供父母兼 顧就業與家庭之選擇機會，現行法受僱滿 6 個月之申請門檻，應予檢 討。另，育兒津貼係對父母撫育子女支出之補貼，現行法僅參加就業保 險法之受僱者獲有育嬰津貼，如視育兒為社會全體應共同承擔之責任， 此項制度有重新規劃之必要；此外，申請育嬰留停時，現行實施辦法之 「事先」及「書面」均未臻明確，造成法院判決有不同之見解，均是未 來修法應一併考慮之事項。

In 2001, the Taiwanese government promulgated the Act of Gender Equality in Employment and established an unpaid parental leave system, allowing employees to raise their children without losing employment rights. Although the act has been amended frequently in recent years, it has several flaws that require correction. The nature of child raising is no longer a private family affair, but has become a common responsibility for all citizens: future generations are considered as national collective goods and the primary source of labor under the concept of generational contract. A well-rounded unpaid parental leave system must provide parents with an opportunity to maintain work and family commitments. However, the Act’s stipulation that employees can apply for unpaid parental leave only after 6 months of service should be revised. In addition, the Act specifies that only employees who have participated in the national employment insurance program can receive parental leave allowances, which are benefits provided to cover child-raising expenditures. Therefore, as child raising has become a common social responsibility, this regulation must be adjusted. Moreover, the Regulations for Implementing Unpaid Parental Leave for Raising Children stipulate that unpaid parental leave applicants must file an application “in writing in advance” to their employers. Unfortunately, the regulations do not clearly define this stipulation; this has led to various court judgments in related legal cases, evidencing the need for clarification in further amendments.