在台灣面臨少子化與女性勞動參與率停滯的背景下，本研究運用台灣家庭動態資料庫2004-2022年追蹤資料，採用事件研究法結合固定效果模型，系統性區分計畫內與計畫外生育對勞動市場表現的不同影響。研究採用25,205筆觀察值，將樣本按性別與生育計畫性分為四組，分析生育前後五年期間就業率、薪資收入與工作時數的變化軌跡。實證結果顯示，區分計畫內與計畫外生育後，兩者對勞動市場的影響存在顯著差異。女性均面臨「母職懲罰」現象，但計畫外生育造成更嚴重的經濟損失：計畫內生育女性就業率在生育後第一年下降12個百分點，計畫外生育女性降幅達18個百分點；薪資收入分別減少5,000元與7,000元；工作時數分別減少6小時與9小時。計畫外生育的負面效應持續時間更長，恢復速度明顯較慢。相對而言，男性無論計畫內或計畫外生育均未產生顯著負面影響。研究結果表明，計畫外生育相較於計畫內生育對女性勞動市場表現產生更顯著的負面影響，進一步擴大性別間勞動市場表現差距。研究建議應強化托育支持體系、推動職場彈性工作制度，並特別針對計畫外生育女性提供專門的就業與經濟支持措施，以減緩非預期生育對女性職涯的長期負面影響。

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