本研究旨在探討新冠肺炎疫情於2020年全球爆發初期（2020年1月至5月）與2022年台灣本土疫情高峰期間（2022年1月至5月），對台灣勞動市場之影響。研究資料取自台灣家庭動態調查（Panel Study of Family Dynamics, PSFD）2018、2020與2022年之追蹤資料，分析不同勞動群體，包括性別、家庭責任、教育程度與年齡，在疫情期間之就業與勞動參與行為上的變化。
研究結果顯示，2020年全球疫情爆發初期，台灣整體就業率與勞動參與率並未出現顯著變化，顯示勞動市場受衝擊程度相對輕微。然而，進一步分析指出，已婚及育有子女之男性勞動參與率顯著下降；相對地，已婚女性的勞動參與率則呈上升趨勢，反映家庭角色分工的調整。就教育程度而言，各學歷層級之勞動表現均未出現明顯差異，顯示疫情初期未造成顯著的教育程度落差。至於年齡層的部分，則觀察到中高齡勞工有較明顯的退出職場趨勢，顯示該族群較易受到疫情影響。
2022年本土新冠肺炎疫情高峰期，整體就業率與勞動參與率均明顯上升，反映出台灣勞動市場的復甦。已婚及育有子女之女性勞動參與持續增加，顯示此群體在經濟活動中更加積極。各教育層程度的勞工的勞動表現皆呈上升趨勢，惟中高齡勞工之勞動參與率未見明顯回升，顯示其重返職場仍具挑戰。
整體而言，台灣勞動市場在疫情期間展現出一定程度之韌性，但不同群體受影響程度呈現明顯差異。本研究結果有助於理解疫情作為近代經濟衝擊下，台灣勞動市場結構與參與行為所產生之變化，亦可作為未來政策規劃與社會支持制度調整之參考依據。

This study examines the impact of COVID-19 on Taiwanese labor market during two phases: the early phase of the global pandemic (January–May 2020) and the peak of Taiwan’s domestic outbreak (January–May 2022). Based on panel data from the Panel Study of Family Dynamics (PSFD) in 2018, 2020, and 2022, this study examines changes in employment rate and labor force participation rate across gender, family responsibilities, education level, and age. Results show that in early 2020, the Taiwanese labor market remained resilient, with no significant declines in employment or labor force participation, though married men and fathers reduced participation while married women’s participation increased. Educational disparities were not significant, but a noticeable decline in labor force participation was observed among older workers. In early 2022, a general recovery in employment and participation rates was observed across various groups. Although the labor market showed signs of recovery, employment among older men declined, and labor force participation among older women continued to fall, reflecting long-term structural challenges. While the Taiwanese labor market remained resilient overall during the pandemic period, notable differences emerged across age, gender, and family responsibilities.

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