ISE21/20-21
主题: | 人口政策、儿童及家庭支援、生育 |
香港的近期生育趋势及育儿友善政策
图1 - 1980-2020年期间的活产婴儿数目及总和生育率
资料来源: Census and Statistics Department (2021a)。新加坡的生育政策及育儿友善政策
(a) | "婴儿花红现金奖励计划"下的特别资助:自2001年4月起,诞下第1名及第2名新生婴儿的父母可获8,000 新加坡元(46,560 港元)的一次性现金奖励,于18个月內分5期发放。第3名及其后的每名新生婴儿,生育奖金更增至10,000 新加坡元(58,200 港元),以累进资助方式鼓励增加子女数目。24注释符号代表Ministry of Social and Family Development (2021)。 此外,政府亦设立共同储蓄计划(名为"儿童发展戶口"),先行存入3,000 新加坡元(17,460 港元)作为前期资金。在子女年满12岁前,父母于该戶口存入的款项,政府会作出等额配对供款,惟供款额设有上限,并同样地按家庭子女数目而递增;25注释符号代表新加坡政府作出配对供款的上限如下:第1名子女3,000 新加坡元(17,460 港元),第2名子女6,000 新加坡元(34,920 港元),第3名及第4名子女增至9,000 新加坡元(52,380 港元),第5名及以上子女15,000 新加坡元(87,300 港元)。
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(b) | "家长稅务回扣"下的诱因:新加坡现存两项有别于香港的育儿稅务诱因。首先,除子女免稅额外,新加坡的父母在第1名子女出生的年度,可从应缴稅款中获5,000 新加坡元(29,100 港元)的一次性"家长稅务回扣"。26注释符号代表第2名子女的家长稅务回扣限为10,000 新加坡元(58,200 港元),第3名及以上子女则为20,000 新加坡元(116,400 港元)。请参阅Inland Revenue Authority of Singapore (2021a)。 此外,所有在职母亲均可申领"在职母亲子女评稅扣减",在计算个人入息稅时,就第1名子女豁免计算15%的收入;27注释符号代表根据在职母亲子女评稅扣减,育有第2名子女的在职母亲可获豁免计算20%的收入,育有第3名及以上子女者,获豁免计算25%的收入。请参阅Inland Revenue Authority of Singapore (2021b)。
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(c) | 较长的育儿假期:新加坡的在职母亲自2008年起可享有长达16星期的有薪产假;而在职父亲亦自2017年起可享有2星期的有薪侍产假。28注释符号代表经双方同意后,在职父亲可分享妻子的产假,上限为4星期,以作为共同育儿假。请参阅Ministry of Manpower (2021b及2021c)。 此外,新加坡的父母在子女满7岁前,每年可放取最多6天的有薪育儿假;至于育有2岁以下子女的父母,亦可每年放取最多6天的无薪育婴假;29注释符号代表Ministry of Manpower (2021a及2021d)。
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(d) | 更为慷慨的托儿资助:若父母将子女送往持牌托儿中心照顾,他们可获发基本学前教育资助:年龄介乎2-18个月的婴幼儿,每月资助额最多为600 新加坡元(3,490 港元);18-72个月的较年长儿童,每月资助额最多为300 新加坡元(1,750 港元)。30注释符号代表每月收入低于限额(12,000 新加坡元或69,840 港元)的家庭,可获额外资助,上限为每月710 新加坡元(4,130 港元)。请参阅Government of Singapore (2020b)。 为了向父母提供可负担的托儿服务,新加坡政府于2021-2025年期间向超过320家私营托儿中心提供资助。31注释符号代表相关经营者须将全日制托儿服务及婴幼儿照顾服务的每月收费,分别维持在低于760 新加坡元(4,420 港元)及1,330 新加坡元(7,740 港元)的水平。请参阅Early Childhood Development Agency (2020)。 这项政策旨在把资助学前教育学童覆盖率,由2019年的仅50%,显著提升至2025年或之前的80%;
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(e) | 资助企业提供灵活工作安排:自2013年起,新加坡企业若向雇员提供灵活工作安排(例如弹性职务分配或弹性上班时间),可向政府申请"工作与生活和谐津贴",以弥补相关开支。就每名定期使用灵活工作安排的雇员,企业可获发每年2,000 新加坡元(11,640 港元)的津贴,而两年合计的津贴总额上限为70,000 新加坡元(407,400 港元)。不过,由于最近新冠疫情爆发,导致灵活工作安排的使用量激增,新加坡政府已于2020年8月暂停接受该项津贴的新申请;32注释符号代表新冠疫情爆发后,领取工作与生活和谐津贴的受惠对象在2020年4-8月期间急增,涵盖约8 000家公司逾9万名雇员。请参阅Ministry of Manpower (2020)。
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(f) | 有意生育的父母可获房屋优先权:在育儿优先配屋计划下,怀孕中及已有1名子女的新婚夫妇可获优先权,购买资助出售房屋单位。33注释符号代表Housing and Development Board (2021b)。 同样地,已育有至少3名子女的家庭,可在第三名子女优先配屋计划下获得优先权。34注释符号代表Housing and Development Board (2021c)。 此外,打算在3个月內结婚的准夫妇,亦可在未婚夫妻住房计划下购买资助房屋;35注释符号代表Housing and Development Board (2021a)。 及
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(g) | 提供更多辅助生殖科技的支援:对于需要辅助生殖科技的夫妇,新加坡政府提供更多支援。在公营辅助生育中心接受辅助生殖科技程序的夫妇,最多可获新加坡政府共同支付75%的费用,而轮候时间亦仅为2-6星期。36注释符号代表Government of Singapore (2020a)及Ministry of Health (2020)。 |
图2 - 1970-2020年期间新加坡与其他选定地方的总和生育率
注: (1) | 截至2019年的最新数字。 |
资料来源: | Department of Statistics Singapore (2021)、Census and Statistics Department (2021a)、Ministry of Labor (2021)、Statistics Korea (2021)、Organisation for Economic Co-operation and Development (2021)及World Bank (2021)。 |
结语
立法会秘书处
资讯服务部
资料研究组
林升阳
2021年8月4日
香港
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1. | Assisted Reproductive Technology Unit. (2021) Public Service Appointment.
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2. | Bauhinia Foundation Research Centre. (2014) Launch of the city's first comprehensive Child Cost Calculator.
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3. | Census and Statistics Department. (2018) 2016 Population By-census (Thematic Report: Persons Living in Subdivided Units).
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4. | Census and Statistics Department. (2020a) Fertility Trend in Hong Kong, 1981 to 2019.
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5. | Census and Statistics Department. (2020b) Hong Kong Population Projections 2020-2069.
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6. | Census and Statistics Department. (2020c) Table E486: Hong Kong Labour Force Projections.
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7. | Census and Statistics Department. (2021a) Table 3: Vital Events.
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8. | Census and Statistics Department. (2021b) Table 4: Number of live births born in Hong Kong to Mainland women.
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9. | Census and Statistics Department. (2021c) Women and Men in Hong Kong - Key Statistics (2021 Edition).
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10. | Centre of Assisted Reproduction and Embryology. (2021) Contact Us.
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11. | Chen, M. and Yip, P.S.F. (2017) The Discrepancy Between Ideal and Actual Parity in Hong Kong: Fertility Desire, Intention, and Behavior. Population Research and Policy Review, vol. 36, no. 4, pp. 583-605.
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12. | Chief Secretary for Administration's Office. (2015) Population Policy: Strategies and Initiatives.
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13. | GovHK. (2017a) LCQ8: Medical support for women in relation to child birth.
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14. | GovHK. (2017b) LCQ15: Measures to encourage childbearing.
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15. | Legislative Council Secretariat. (2019) Opportunities and challenges facing maternal workforce in Hong Kong.
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16. | Leung, L.C. (2016) Making Policy for Child Care in Hong Kong.
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17. | Lui, C.W.L. (2019) Family Policies, Social Norms and Fertility Decisions: A Survey Experiment.
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18. | Rindfuss, R.R. and Choe, M.K. (2015) Diversity across Low-Fertility Countries: An Overview. Low and Lower Fertility, pp. 1-13.
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19. | Yip, P.S.F. (2014) A Study of Aspiration of Fertility amongst Married Women in Hong Kong (Age 15-49).
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20. | Youth I.D.E.A.S. (2018) Boosting Birth Rate in Hong Kong.
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新加坡
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21. | Department of Statistics Singapore. (2021) Births And Fertility Rates, Annual.
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22. | Early Childhood Development Agency. (2020) More Families to Benefit from Lower Fee Caps at 324 Childcare Centres Appointed as Partner Operators.
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23. | Government of Singapore. (2020a) Co-Funding For Assisted Conception Procedures (ACP).
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24. | Government of Singapore. (2020b) Subsidies For Preschool.
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25. | Housing and Development Board. (2021a) Fiancé/Fiancée Scheme.
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26. | Housing and Development Board. (2021b) Parenthood Priority Scheme (PPS).
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27. | Housing and Development Board. (2021c) Third Child Priority Scheme (TCPS).
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28. | Inland Revenue Authority of Singapore. (2021a) Parenthood Tax Rebate (PTR).
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29. | Inland Revenue Authority of Singapore. (2021b) Working Mother's Child Relief (WMCR).
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30. | Jones, G.W. and Hamid, W. (2015) Singapore's Pro-natalist Policies: To What Extent Have They Worked? Low and Lower Fertility, pp. 33-61.
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31. | Koh, C.Y. (2018) Fertility Rebound in the OECD: Insights for Singapore.
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32. | Ministry of Health. (2020) Extension of Assisted Conception Procedure Co-Funding to Private Assisted Reproduction Centres.
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33. | Ministry of Manpower. (2020) Work-Life Grant (WLG) for flexible work arrangements.
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34. | Ministry of Manpower. (2021a) Childcare leave eligibility and entitlement.
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35. | Ministry of Manpower. (2021b) Maternity leave eligibility and entitlement.
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36. | Ministry of Manpower. (2021c) Paternity leave.
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37. | Ministry of Manpower. (2021d) Unpaid infant care leave.
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38. | Ministry of Social and Family Development. (2021) Baby Bonus Scheme.
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39. | United Nations Population Division. (2015) Do pro-fertility policies in Singapore offer a model for other low-fertility countries in Asia?
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其他
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40. | Kisi. (2021) Cities with the Best Work-Life Balance 2021.
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41. | Ministry of Labor. (2021) Fertility Rates of Childbearing Age Women.
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42. | Organisation for Economic Co-operation and Development. (2019) PF2.1. Parental leave systems.
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43. | Organisation for Economic Co-operation and Development. (2021) Fertility rates.
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44. | Statistics Korea. (2021) Preliminary Results of Birth and Death Statistics in 2020.
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45. | United Nations Population Fund. (2019) Policy responses to low fertility: How effective are they?
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46. | World Bank. (2021) Fertility rate, total (births per woman).
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