性傾向對薪資與職場升遷的影響

Abstract

本研究欲探討不同性傾向對職場升遷報酬的影響，聚焦於台灣勞動市場中非異性戀者（包括同性戀者與雙性戀者）是否在薪資成長與職涯發展上遭遇到不平等待遇。儘管台灣於2019年通過同性婚姻專法，邁向法制平權，而實際職場環境中是否存在隱性歧視或差別待遇，仍有待驗證。

本研究資料採用中央研究院「家庭動態調查」（Panel Study of Family Dynamics, PSFD ）追蹤調查資料（panel data），該資料同時涵蓋受訪者之自我性傾向認同與薪資資訊，包含第一份全職工作與目前工作收入的每月平均薪資。實證方法上，採用人力資本薪資模型（Mincer Earnings Equation）為分析架構，並透過以「目前薪資與第一份工作薪資之對數差」作為升遷報酬的代理變數，以多元線性迴歸模型與 Blinder-Oaxaca 差異分解模型，檢定不同性傾向者間的升遷報酬差異。

研究結果顯示，性傾向對薪資的影響並不是從進入職場開始就存在，也不是所有非異性戀群體都呈現相同的薪資結果，而會隨性別與職涯階段而有所不同。在第一份工作薪資方面，男性與女性的同性戀及雙性戀者，與異性戀者相比均未發現明顯的薪資差異，顯示性傾向在職涯起點並未呈現明確的薪資差距。到了目前工作階段，男性雙性戀者在考量教育程度後呈現較高的薪資，但進一步考量職業與產業後，這項差異便不再明顯，表示其較高薪資可能與所從事的工作類型有關。相較之下，女性同性戀者則呈現較高且穩定的薪資，其薪資約高於比較群體兩成，即使考量教育程度、職業與產業等因素後，這項差異仍然存在。此外，本研究並未發現性別或公、私部門會明顯改變非異性戀者的長期薪資成長情形。進一步分析發現，異性戀與非異性戀者之間的薪資差距，較大部分不是單純由教育程度等條件不同所造成，而是與相同條件下所得到的薪資報酬不同有關，約占整體差距的六成四。整體而言，本研究發現，非異性戀者的薪資環境不能以單一的「薪資溢酬」或「薪資懲罰」概括，而會受到性別、職涯階段，以及性傾向衡量方式的影響。

This study aims to explore the impact of different sexual orientations on workplace advancement and compensation, focusing on whether non-heterosexuals (including homosexuals and bisexuals) in Taiwan's labor market face unequal treatment in salary growth and career development. Although Taiwan passed a same-sex marriage law in 2019, moving towards legal equality, the existence of implicit discrimination or differential treatment in the actual workplace remains to be verified.

This study uses panel data from the Academia Sinica's Panel Study of Family Dynamics (PSFD), which includes respondents' self-identification of sexual orientation and complete salary information, including average monthly salaries from their first full-time job and current job. In terms of empirical methodology, the Mincer Earnings Equation model was used as the analytical framework. By using the logarithmic difference between the current salary and the salary of the first job as a proxy variable for promotion compensation, multiple linear regression and Blinder-Oaxaca difference decomposition models were used to examine the differences in promotion compensation among individuals with different sexual orientations.

The study results show that the impact of sexual orientation on salary does not begin at the start of the workforce, nor do all non-heterosexual groups exhibit the same salary outcomes; rather, it varies with gender and career stage. Regarding salaries in the first job, no significant salary difference was found between male and female homosexuals and bisexuals and heterosexuals, indicating that sexual orientation does not present a clear salary gap at the start of a career. At the current stage of employment, male bisexuals show higher salaries after considering education level, but this difference becomes less pronounced after further consideration of occupation and industry, suggesting that their higher salaries may be related to the type of work they perform. In contrast, female same-sex couples show higher and more stable salaries, approximately 20% higher than the comparison group, and this difference persists even after considering factors such as education level, occupation, and industry. Furthermore, this study did not find that gender or public/private sector significantly alters the long-term salary growth of non-heterosexual individuals. Further analysis revealed that the salary gap between heterosexuals and non-heterosexuals is largely not caused by differences in education level or other conditions, but rather by differences in the compensation received under the same conditions, accounting for approximately 64% of the overall gap. Overall, this study found that the salary environment for non-heterosexuals cannot be summarized by a single "salary penalty" or "salary advantage," but is influenced by gender, career stage, and the way sexual orientation is measured.