最高500萬
For many working parents in Taiwan, trying to juggle a full-time job and childcare remains a constant struggle.
對台灣的上班族家長來說，在工作與育兒之間「左右為難」是生活常態。
juggle(v.)同時應付、兼顧
Limited daycare spots and long working hours often force families to rely on grandparents or expensive private nannies.
托育名額一位難求，加上工時長，很多家庭只能拜託長輩幫忙或咬牙請保姆。
limited(adj.)有限的、有限額的rely on仰賴、依賴nanny(n.)保姆
To change this, the government is encouraging employers to take on a bigger role by offering subsidies to create a more family-friendly workplace.
為了改變現狀，政府正透過補助，鼓勵企業主多出一份力，打造更友善家庭的職場。
encourage sb. to do sth.鼓勵某人做某事take on承擔、接受(責任或工作)
The Ministry of Labor’s new “Enterprise Childcare 333” program officially began accepting applications on May 1, 2026.
勞動部最新推出的「企托333」方案已於2026年5月1日正式開放申請。
enterprise(n.)企業enterprising(adj.)有創業精神的、有進取心的application(n.)申請、申請書
Companies can now receive up to NT$5 million to build on-site childcare facilities, such as nursing rooms or daycare centers.
只要公司想設立托兒設施，例如哺集乳室或托兒所，最高可獲得500萬元的補助。
on-site(adj.)現場的、實地的、就地的nursing rooms哺(集)乳室daycare center托兒中心
For smaller businesses that cannot afford to do it alone, the program encourages “joint childcare” partnerships with other companies.
如果小型企業覺得單獨建置太困難，政府也積極鼓勵「跨公司合作」，由多家企業聯合提供托育服務。
joint(adj.)共用的、共同的joint effort共同合作partnership(n.)合作關係、夥伴關係
Beyond construction costs, the subsidies also cover staff salaries, daily operational expenses, and reductions in childcare fees for employees.
除了硬體建設，補助也涵蓋托育人員薪資、日常營運費用，以及員工托育費減免。
reduce(v.)、reduction(n.)減少、減免tuition fee學費fare(n.)車資
The government has raised reimbursement rates for small and medium enterprises to make the program more accessible.
政府同時提高對中小企業的補助比例，讓更多公司都能參與。
reimbursement(n.)報銷、補償accessible(adj.)可接近的、可取得的
By making childcare more convenient and affordable, the government hopes to ease the burden on young parents and help reverse Taiwan’s declining birth rate.
透過提升托育服務的便利性，並減輕經濟負擔，政府希望能減輕年輕父母的壓力，並挽救低迷的出生率。
ease the burden減輕負擔reverse(v.)逆轉、扭轉(局勢)
For many working parents, this new measure brings real hope for a healthier balance between career and family life.
對許多上班族父母而言，這項新措施也為他們在職涯與家庭生活之間取得更健康的平衡，帶來了實質的希望。
balance(n.)平衡