機構パンフレット(英語)2017
12/28

12311Employment Support for Persons with Disabilities■ Levy and Grant System for Employing Persons with Disabilities ■■ Levy and Grant System for Employing Persons with Disabilities The employment of persons with disabilities in many cases requires employers to take special steps, such as workplace facility and equipment modications, workplace environment changes, and adoption of special personnel management programs. Since these measures involve a nancial outlay, an economic imbalance arises between employers who fulll their social responsibility to employ disabled workers and those who do not. The Levy and Grant System for Employing Persons with Disabilities is based on the principle of collective social responsibility, which claims that the responsibility for employing persons with disabilities must be borne equally by all the employers. Based on the Law for Employment Promotion of Persons with Disabilities, this system has been set up to balance the nancial burdens that accompany employment of persons with disabilities among the employers, as well as to provide support and advice to employers in order to promote and secure employment of persons with disabilities. Employers with more than 100 regular workers are required to file a levy form. Among employers, those who fail to meet the legally required employment quota, which is the equivalent of 2.0% of the employer’s total workforce, must pay a levy for each person below the quota. The levy per month is 50,000yen (40,000yen for employers with more than 100 but not exceeding 200 regular employees, as a limited-time special abatement) per person below the quota. Employers with 100 regular workers or less whose total employment of persons with physical, intellectual and/or mental disabilities exceeds a xed number (equivalent to the accumulative number in that scal year of 4% of all regular workers per month or 72 persons, whichever is greater) may receive a Reward (21,000yen per month per person) for the number of disabled workers in excess of the xed number.Reporting and Payment of Levies for Employing Persons with Disabilities Employers with more than 100 regular workers who employ more than the stipulated quota (2.0%) of workers with physical, intellectual and/or mental disabilities can apply for an Adjustment Allowance for Employing Persons with Disabilities for the number of disabled workers exceeding that quota. The adjustment allowance per month is 27,000yen per person.Adjustment Allowance for Employing Persons with DisabilitiesRewards▲Guide for Declaration of Levies

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