Although parental leave is often perceived as a universal policy that is equally accessible to, and consequently used by, all eligible parents, its effective use largely depends on employers’ characteristics and company culture. Parents working in large companies or in the education, health, and social care sectors are far more likely to take it. In contrast, those in smaller firms or in more precarious situations often forgo this right.
Therefore, factors such as company circumstances, financial constraints, and managerial support shape the use of a benefit that is formally guaranteed by law. These findings emphasise the need to assess reforms to the incentive framework.
