Child care leave and family care leave are necessary for employees
to cope with both work and family. This article examines the cost distribution of
the child care leave and family care leave systems. It finds that exemption from
social insurance premiums and benefits paid through employment insurance
reduce the opportunity cost of child care leave. But there are various problems
related to the payment of benefits. In the case of child care leave, the cost to the
corporation is relatively high, whereas in the case of family care leave the burden
of cost falls mainly on the employee. On the other hand, the cost to society is
minor. Therefore, to reduce the burden on the corporation created by the
payment of insurance premiums and to secure a balance among industries, it will
be necessary to establish some form of benefits or tax concessions for private
corporations and to have society take on more of the burden associated with child
care and family care. Because an employeefs salary is usually reduced when he or
she changes jobs, the effects of preventing retirement through the leave system is
significant. In addition, there are advantages to increasing the number of workers
who remain on the payroll with respect to tax and social insurance revenue.
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