明年上路
Starting January 1, 2026, parents with children under three years old in Taiwan can use 30 days of their existing two-year unpaid parental leave in single-day units.
從2026年1月1日起，育有三歲以下小孩的父母，可以將原本兩年無薪育嬰留職停薪中的30天，以「一天為單位」彈性請假。
existing(adj.)現有的exist(v.)存在exit(n.)出口unpaid(adj.)未繳納的、無報酬的leave(n.)休假、假期on leave休假中
This change gives parents more flexibility when planning leave.
這項新規定讓父母在安排請假時更有彈性。
flexibility(n.)彈性
In total, both parents can use up to 60 days in this flexible way.
父母合計最多可以使用60天。
in total總共、一共
However, the government only provides salary subsidies for six months, so parents must check if they have already used their six-month allowance to receive the payment.
值得注意的是，政府僅提供六個月的薪資補貼，因此父母必須確認這六個月的補貼是否領完，才能在這段彈性請假期間領到薪資補貼。
subsidy(n.)補助、津貼subsidize(v.)補助、資助、提供補貼allowance(n.)補貼、零用錢
There are different ways parents can use the flexible leave.
父母使用彈性育嬰假的方式各有不同。
For example, one mother may take the six-month paid leave and return to work early.
例如，有的媽媽可能先請六個月的有薪育嬰假，之後提早回到職場。
take leave請假、休假
Later, if her child is sick, she can use the 30-day flexible leave, but it will not be paid.
日後如果小孩生病，她可以使用30天的彈性育嬰假，但這段假期不會有薪水。
Another mother may take the full two-year parental leave.
別的媽媽可能一次請完兩年的育嬰假。
full(adj.)完整的、全部的
In this case, if her child gets sick, she cannot use the new 30-day leave because her two-year leave is already used up, and she would need to take other types of leave.
如果小孩生病，她就不能使用新的30天彈性育嬰假，因為兩年的育嬰假已經用完，只能用其他假別。
in this case在這種情況下use up用完、耗盡
A third mother wants to balance work and childcare. She does not take leave immediately after birth.
另外有媽媽希望兼顧工作與照顧小孩，她沒有在生完孩子後立即請育嬰假。
balance(v.)(n.)平衡lose one’s balance失去平衡
Later, she can use the 30 flexible days before her child turns three for short-term needs like doctor visits or illness.
日後在小孩三歲前，她可以使用30天彈性假來應付短期需求，例如看醫生或小孩生病。
illness(n.)疾病、生病minor／serious illness小病／重病
If she has not used her six-month paid leave, she will receive extra salary subsidies.
如果她尚未使用六個月有薪育嬰假，這段假期將可領取薪資補貼。
extra(adj.)額外的
Officials remind parents that fathers have the same rights. Couples should plan together to share childcare and work responsibilities.
官員提醒父母，爸爸也有同樣權利，夫妻應共同規劃，分擔育兒與工作責任。
remind(v.)提醒remind sb. of sth.讓某人想起某事