Incentives are given to employers exceeding the disability employment quota(3.1% for private companies, 3.8% for public agencies and local governments)

• Provides incentive support as long as the employment rate exceeds the mandatory quota

Assistance Details

Disability Employment Levy

The levy was introduced to compensate for expenses incurred from hiring PWDs by balancing the economic burdens of employers that hire PWDs with those that do not, while reflecting the philosophy of the collective responsibility of society.

Levies are used for a variety of disability employment promotion programs, including loans and subsidies.

Levies are imposed on employers failing to meet the disability employment quota.

Targets

Employers with an average of 100 or more monthly regular employees

Private business owners, heads of national agencies and local governments, superintendents, heads of public agencies and local public corporations must report

Reports must be made if the average number of monthly regular employees exceeds 100 even if the number of regular employees for a certain month is below 100.

Regular employees: employees who provide labor for 16 or more days a month

Excluding those working fewer than 60 hours (except for persons with severe disabilities)

Initial levy amounts

The sum an average of expenses for installation and repair of equipment/facilities needed for disability employment, disability employment management, and other special disability employment expenses that is used for disability employment and calculating levies is set by the Employment and Labor Minister each year after deliberation by the Employment Policy Council

Levy-adding System

Depending on the level of employment obligation implementation, initial levies are calculated and imposed for shortfalls from the quota.