How to balance work and life along the continuation of economic globalization and post industrial transformation has been the research focus of social policy academics. This article examines the institution of parental leave and its reform program in Taiwan from Nancy Fraser’s perspective dualism- redistribution and recognition. The research result appears that the policy and reform program can’t make men to share the family care work on the perspective dualism. It is the key point that makes men and women undertake the employment labour and care work through the joint participation for future reform.