Balancing daycare and income generation is a recurring gendered challenge encountered by mothers around the world, especially in developing countries. Cambodian mothers, in general, have faced a daycare barrier to maternal employment, and have experienced great consequences disproportionately bearing the brunt of unpaid caregiving responsibilities when daycare is either inaccessible or unaffordable. This policy paper proposes three policy alternatives: promote an enterprise-based system, encourage factory workers to utilize the daycare centers at the factories, and establish a negative income tax system.