雙薪時代的來臨，使傳統上由女性獨自承擔生育子女的責任，慢慢轉變成男性也可在家照顧小孩或隔代教養。另一方面，少子化襲捲全球，我國為全世界出生率最低的國家，年出生率僅1.1人。政府於2003年頒佈無薪育嬰假，後而於2008年頒佈六成薪之育嬰假，2022年初《就業保險法》修訂，鬆綁育嬰假相關規定，父母雙方可同時向雇主提出申請育嬰留職停薪。根據勞動部勞工保險局數據顯示，男性申請的比率在修法後有顯著提升，從往年平均約18%，至2022年3月增加至29%，但仍遠低於女性有八成的申請比率，育嬰假對女性而言仍是母職一大挑戰，而對企業來說也面臨經營成本與企業倫理之挑戰，企業其回應育嬰假之實施現況因業態、規模與作業型態而有所差異，其回應育嬰假的策略為何？執行的困境為何？本研究從人力資本論及工作與家庭理論的角度切入，並輔以七大工業國的育嬰假政策來共同探討之。研究方法上採質性訪談為主，二手統計為輔。訪談七位高階經營者，研究結果發現：在育嬰假部份，有53.1%的企業明訂留職停薪最多兩年的育嬰假，但已經有員工申請育嬰留職停薪的企業僅有17%，也有超過53%企業表示會依規定辦理，但仍發現存在「陽奉陰違」者，企業在執行時仍與立法原旨有所差距。對於育嬰彈性調整工時方面，仍有多數企業沒有彈性調整工時的作法，另外結果顯示，育嬰假所產生之人手工作銜接與調動、復職後的人事安排是最大的挑戰。企業面臨育嬰假的推動，回應策略採「無為策略」居多，進而技術與專業度較高的企業對育嬰假之回應以「反應策略」居多，少數會採取「開發策略」或「互動策略」。因此政府在推動育嬰假與津貼時需考量產業的大小、營業額與資本額、業態與工作性質面對育嬰留職停薪制度的態度，再加入考量員工人力資本（如性別、教育程度與專業技能）或年齡因素，且需深入中小企業與微型性企業了解實際狀況，依此來規劃勞資雙贏之配套措施。

In the era of dual income, the responsibility traditionally shouldered solely by women for childbearing and childcare has gradually shifted. Men are also able to care for children at home or provide intergenerational care. Meanwhile, the issue of declining birth rates is prevalent worldwide. Taiwan has the lowest birth rate globally, with an annual birth rate of only 1.1 person. In 2003, the government implemented unpaid parental leave, followed by 60% paid parental leave in 2008. In the beginning of 2022, amendments to the Employment Insurance Act relaxed the regulations related to parental leave, allowing both parents to apply for unpaid parental leave simultaneously from their employers. According to data from the Bureau of Labor Insurance under the Ministry of Labor, the rate of men applying for parental leave significantly increased after the amendment, rising from an average of approximately 18% in previous years to 29% in March 2022. However, this rate is still far lower than the 80% application rate among women. Parental leave remains a significant challenge for women, and businesses face challenges related to operating costs and ethical considerations. The implementation of parental leave varies for businesses based on industry, scale, and operational nature. What are the strategies and challenges faced by businesses in response to parental leave? This study, based on Human Capital Theory and Work-Family Conflict Theory, analyzes strategies from Japan and Canada. The research primarily adopts qualitative interviews supplemented by secondary statistics. Interviews were conducted with seven top-level executives. The research findings reveal that 53.1% of businesses have clearly stated parental leave policies, allowing leave for up to two years. However, only 17% of businesses have had employees apply for parental leave. Additionally, over 53% of businesses stated they would adhere to regulations, yet there were cases of non-compliance. Businesses face challenges in terms of flexible adjustment of working hours during parental leave. The study shows that the most significant challenge lies in the handover and rearrangement of personnel upon return to work. In terms of parental leave promotion, most businesses adopt a 'do-nothing' strategy. Higher-tech and professional-level businesses tend to adopt a 'reactive' strategy. A few might employ 'developmental' or 'interactive' strategies. Therefore, the government, in promoting parental leave and subsidies, should consider the size, turnover, capital, industry type, and nature of work in the industry. It should also take into account employees' human capital factors (such as gender, education level, and professional skills) or age factors. A deep understanding of the actual situation in small and medium-sized enterprises and micro-enterprises is necessary to plan comprehensive strategies for win-win situations for both labor and management.