近年來，由於高等教育體系的快速發展，大學不再是窄門，加上少子化，以及父母對於小孩的期待，使得青年大多選擇繼續升學而延後進入勞動市場。因青年多傾向持續升學，於畢業前夕才進行職涯規劃與尋職，無法及時因應產業快速變動的職場環境，導致轉職情形較為頻繁。工資除了具有獲得勞動報酬的實質效益外，更是雇主對於受僱者的評價，再者青年階段是每個人職業生涯的開端，青年就業與工資變化對整體勞動市場的影響深遠。本文使用行政院勞動部青年勞工就業狀況調查資料，利用Blinder-Oaxaca 工資分解模型分析台灣青年就業與工資差距的實證，本研究特別針對青年目前的工作與第一份工作的工資差距進行分析，研究結果發現男性青年的工資差距為3,247 元，女性青年的工資差距為2,670 元，造成工資差異的主要因素係年齡、初次工作起薪、與工作經驗，且男性工資成長速度遠高於女性。實證亦發現，雖然女性青年初次工作的工資與教育程度高於男性青年，但是在工資累積的速度上則落後於男性青年。

In recent years, due to the rapid development of higher education system, the university admission rate is not strict, coupled with the low birth rate, and parental expectations for their children, so that youths mostly choose to continue their studies and delay entrying into the labor market. Because youths tend to continue their study life, they will plan the career and search the job after the graduation. This will result in frequently changing jobs since they are not accustomed to the rapid development of industrial environment. Wage is important basis to determine job. Not only because wage is substantially obtained money, it is evaluation of the employer by the employee. Youth is the beginning of career. Youth employment and wage changes for the future labor market is an important influence. This paper use the Blinder-Oaxaca decomposition model from Labor Employment Youth Labor Survey data to explore the employment and wage situation of young workers, especially for the current wage gap between work and their first job. The empirical results show that the wage gap between young men is NT $ 3,247, the wage gap between young women was NT $2,670. The key factors of wage differentials are age, the initial starting salary, and experience. The wage gap between men and women to result from wage growth rate. The results also indicate that although initial starting salary and educational attainment of young women is higher than the young men, but the cumulative rate of wage lags behind the young men.