Independent Opinion of CEDAW segregation, analyze factors such as education and social culture, and compile statistics on the gender pay gap among employees at different levels within each job category. Based on this, it should develop specific plans, policy incentives, and targets for promoting equal pay for equal work and urge business entities to implement them. Childbirth-friendly Systems and Public Childcare Services 16. The current system of parental leave without pay is not flexible enough.22 The allowance given during parental leave without pay is calculated based on the insured salary, but this is capped by the labor insurance system.23 Although the government has increased the monthly insured salary replacement rate from 60 to 80 percent, there is still a large gap between the allowance and the real wages. The loss 22 At present, unpaid parental leave is taken on a monthly basis, which does not meet the needs of families to balance work and childcare. According to a 2021 survey by the MOL, more than 75% of female and male employees believe that parental leave should be switched to a daily or hourly basis. The main reason (given by more than 50% of respondents) is to have more flexibility in childcare. MOL’s survey also showed that 47.1% of the business units agreed that the law should be relaxed to allow employees to take unpaid parental leave on a daily or hourly basis to enjoy more flexibility, but 52.9% disagreed, mainly because employees can take other types of leave instead. However, the Act of Gender Equality in Employment provides that an employee may take seven days of family care leave throughout the year and the number of days taken shall be included in personal leave. In accordance with the Regulations of Leave-Taking of Workers, no wages are paid for personal leave. This is obviously not conducive to flexible scheduling of work and caregiving responsibilities and is hardly a friendly environment for child-rearing.  23 The maximum insured salary of labor insurance is NT$45,800, and the insured salary of military, government, and education personnel is calculated based on their basic salary. ¯18¯

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