The implementation of an employment quota system serves to protect and promote the employment of persons with disabilities. The obligation imposed on authorities (agency/organization) with a certain number of employees or more to increase the number of employees with disabilities will encourage employers to open up their job opportunities for people with disabilities, so that those people can develop their talents, integrate into the community and evoke the general public and the employers' confirmation of their ability in work. If for some reason this system cannot be fully applied, such authority should pay a difference subsidy which is an imposed special taxation for non-fulfillment of specific legal obligations. The subsidy collected will be deposited in a special account of the employment fund of the prefectural and municipal governments for the purpose of promoting the employment of people with disabilities.
Basis and ratio of employment
- 1.In accordance with the provisions of Paragraph 1 of Article 38 in the “People with Disabilities Rights Protection Act” , any given government department (agency／organization), public school, or public business agency／organization／institution whose total number of employees is no less than 34 shall employ people with disabilities and the number shall be no less than 3 percent of the total number of the employees.
- 2.In accordance with the provisions of Paragraph 2 of Article 38 in the“People with Disabilities Rights Protection Act” , any private schools, entities and private institutions whose total number of employees is no less than 67 shall employ people with disabilities at numbers no less than 1 percent of the total number of the employees and shall not be less than one (1) person.
Calculation method
1. The number of people with disabilities employed：
- (1) According to the provisions of Paragraph 3 of Article 38 of the People with Disabilities Rights Protection Act”, the calculation of the total number of employees and the number of employed people with disabilities in any given government department (agency／organization), public and private school, and public and private business agency／organization／institution shall be based on the number of persons of each entity participating in the civil servant insurance program or the labor insurance program on the 1st day of every month.
- (2) Employees with disabilities who do not receive monthly payment in accordance with basic wage of the Labor Standard Law are not counted as employees with disabilities and total employees. But those employees with disabilities who work part-time and receive payment not less than half of the above-mentioned basic wage can be counted in pairs as employees with disabilities and total employees.
2. Difference subsidies: the amount is based on the discrepancy in number of employed multiplied by the monthly basic wage.