JEED

The employment of persons with disabilities in many cases requires employers to take special steps, such as workplace facility and equipment modifications, changing the workplace environment and adopting special personnel management programs. Since these measures involve a financial outlay, an economic imbalance arises between employers who fulfill their social responsibility to employ disabled workers and employers who don't.
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 employers. Based on the "Law for Employment Promotion, etc., of the Disabled," the system is set up to balance the financial burdens that accompany employment of persons with disabilities amongst 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 300 regular workers are required to file a levy form.
Of these employers, those who fail to meet the legally required employment quota( which is the equivalent of 1.8% of the employer's total workforce)must pay a levy for each person below the quota. The levy is ¥50,000 per month per person below the quota.

Employers with more than 300 regular workers who employ more than the stipulated quota ( 1.8% ) 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 the quota. The adjustment allowance is ¥27,000 per month per person.

Employers with more than 300 regular workers that place orders with persons with disabilities working at home or organizations supporting home-based work are eligible to apply for a "special adjustment allowance for supporting persons with disabilities working at home." The amount is calculated by dividing the total amount that an eligible employer pays in a given year to persons with disabilities working at home by an assessed amount of ¥1.05 million and multiplying the result by an adjustment allowance of ¥63,000, within the range of limitation according to the number of persons with disabilities employed by the employer.

Employers qualified to receive the reward who place orders with persons with disabilities working at home or organizations supporting home-based work are eligible to apply for a "special reward for supporting persons with disabilities working at home," which is calculated by dividing the total amount that an eligible employer pays in a given year to persons with disabilities working at home by an assessed amount of ¥1.05 million and multiplying the result by a reward of ¥51,000, within the range of limitation according to the number of employees with disabilities.

Grants are available to partially cover costs incurred by employers in the attempt to hire or continue the employment of persons with disabilities. Such costs might include the upgrading of the workplace environment in consideration of the needs of persons with disabilities or taking appropriate personnel management such as providing detailed instructions to ensure that persons with disabilities adjust to the workplace and master the given work

• Grant for the provision of workplace facilities, etc., for persons with disabilities
• Grant for the provision of welfare facilities, etc., for persons with disabilities
• Grant for workplace attendants for persons with disabilities
• Grant for job coaches
• Grant for commuting measures for persons with severe disabilities
• Grant for the provision of facilities, etc., in enterprises employing a large number of persons with severe disabilities
• Grant for skill development of persons with disabilities

Due to revisions to the Levy and Grant System for Employing Persons with Disabilities, all medium and small sized companies with more than 200 but not exceeding 300 regular employees will also be required to file levy forms. In addition, if these medium and small sized companies employ persons with disabilities above the stipulated quota, they will receive adjustment allowances.
Also, when filing a levy form and applying for adjustment allowance, part-time workers (from 20 to less than 30 working hours per week) will be included in the number of employees and the number of disabled workers. These revisions will come into effect on July 1, 2010.
Furthermore, from April 1, 2015, medium and small sized companies with more than 100 regular employees will also be required to file levy forms.