4Special Adjustment Allowance 5Special Rewards for Supporting 3Rewards12●ili Levy and Grant System for Empoyng Persons with Dsabilities■ Levy and Grant System for Employing Persons with Disabilities ■13▲2022 Guide for Declaration of LeviesThe employment of persons with disabilities (persons with physical, intellectual and/or mental disabilities) in many cases requires employers to take special steps, such as workplace facility and equipment modifications, workplace environment changes, and adoption of 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 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 financial 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 *2.3% of the employer’s total workforce, must pay a levy for each person below the quota. The levy per month is 50,000 yen per person below the quota.* Pursuant to the revision of the Law for Employment Promotion of Persons with Disabilities, the quota was raised from 2.2% to 2.3% on March 1, 2021.Employers with more than 100 regular workers who employ more than the stipulated quota (*2.3%) of persons with 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.* Pursuant to the revision of the Law for Employment Promotion of Persons with Disabilities, the quota was raised from 2.2% to 2.3% on March 1, 2021.Employers with 100 regular workers or less whose total number of persons with disabilities regularly employed exceeds a fixed number (equivalent to the accumulative number in that fiscal 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 fixed number.Employers with more than 100 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”, if the total amount they pay in a given fiscal year (FY) exceeds a certain amount. Based on the application of eligible employers, the special adjustment allowance will be paid within the range of limitation corresponding to the number of employees with disabilities.Employers, qualified for 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,” if the total amount they pay in a given FY exceeds a certain amount. Based on the application of the eligible employer, the special reward will be paid within the range of limitation corresponding to the number of employees with disabilities.Reporting and Payment of Levies for Employing Persons with DisabilitiesAdjustment Allowance for Employing Persons with Disabilitiesfor Supporting Persons with Disabilities Working at HomePersons with Disabilities Working at Home
元のページ ../index.html#14