臺灣的性別薪資差距與公司薪資溢酬

Abstract

本研究利用 2013 年至 2024 年的雇主勞工連結行政資料來檢驗臺灣的公司薪資溢酬（firm wage premiums）對性別薪資差距（gender wage gap）的貢獻。依循 Card et al. (2016) 的分析框架，本研究利用雙向固定效果模型（AKM）按性別分別估計公司溢酬，並將性別溢酬差距拆解為公司間與公司內之組成部分。研究結果顯示，女性的平均薪資比男性低 14 個百分點，其中約 30% 的差距可被公司薪資溢酬解釋；在男女的薪資溢酬差距之中，約三分之二來自兩性在工作分佈上的差異（女性較少進入高薪企業），剩餘的三分之一則來自公司內部的給薪政策差異（男女議價能力差距）。此外，透過將模型按前期（2013-2018）與後期（2019-2024）分別估計，本研究發現製造業的性別薪資差距隨時間而有所擴大，此現象可能歸因於年輕勞工進入高溢酬公司的機會不均日益惡化。這些結果凸顯了公司薪資溢酬在形塑性別不平等中的關鍵角色，並描繪了在中美貿易戰與 COVID-19 疫情等外生衝擊下，性別薪資差距的演變歷程。

This paper examines the contribution of firm wage premiums to the gender wage gap in Taiwan using linked employer-employee administrative data from 2013 to 2024. Following the framework of Card et al. (2016), I estimate gender-specific firm premiums using a two-way fixed-effects model (AKM) and decompose the premium gap into inter-firm (sorting) and intra-firm (bargaining) components. The results show that women earn on average 14 percent less than men, with firm wage premiums accounting for about 30 percent of this gap. In addition, two-thirds of the premium gap arises from gender differences in firm distribution, while the remaining one-third reflects within-firm differences in pay policies. By estimating the model separately for the former (2013--2018) and latter (2019--2024) periods, I find that the manufacturing sector experienced a widening gender wage gap in the latter period, potentially driven by increasingly unequal access to high-premium firms among young workers. These patterns highlight the central role of firm wage premiums in shaping gender inequality and document how disparities evolved during a period characterized by significant external shocks, including the U.S.-China trade war and the COVID-19 pandemic.