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Firm-Specific Motherhood Penalties

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  • Achard, Pascal
  • Wagner, Sander

Abstract

This paper quantifies how motherhood penalties vary across firms. Using Dutch administrative employer–employee data we estimate firm-specific motherhood penalties in earnings, hours, wages, and labor force participation for 2,877 firms. We document large heterogeneity: over the ten years following childbirth, mothers at firms in the 10th percentile of the penalty distribution experience earnings losses exceeding 50 percent, compared with about 20 percent at firms in the 90th percentile. Differences across firms are driven primarily by adjustments in hours worked. Firm-level variation in motherhood penalties rivals differences observed across countries, highlighting the central role of workplaces in shaping gender inequality.

Suggested Citation

  • Achard, Pascal & Wagner, Sander, 2026. "Firm-Specific Motherhood Penalties," SocArXiv nmgxz_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:nmgxz_v1
    DOI: 10.31219/osf.io/nmgxz_v1
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    References listed on IDEAS

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    1. Francine D. Blau & Lawrence M. Kahn, 2017. "The Gender Wage Gap: Extent, Trends, and Explanations," Journal of Economic Literature, American Economic Association, vol. 55(3), pages 789-865, September.
    2. Isaac Sorkin, 2017. "The Role of Firms in Gender Earnings Inequality: Evidence from the United States," American Economic Review, American Economic Association, vol. 107(5), pages 384-387, May.
    3. Simon Rabaté & Sara Rellstab, 2022. "What Determines the Child Penalty in the Netherlands? The Role of Policy and Norms," De Economist, Springer, vol. 170(2), pages 195-229, May.
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