우리나라 장애인 고용부담금의 성격에 관한 연구

Abstract

This thesis examines the characteristics of one of the most important system supporting the employment quota system for the disabled, the employment levy system. The purpose of this study is to evaluate the problems of the current employment levy system. The employment levy system functions as a method to acquire administrative performance, inducement, and mediation. In other words, the levy system influences employers to employ people with disabilities as well as controlling economic burden between those employers hiring and not hiring the disabled. However, there are some problems in implementing the system. First, the effects of the levy is ambiguous. The purpose of the levy system is to enhance the employment of the disabled. However, the actual effects are minimal. Second, the method of deriving the initial burden amount is unclear. The principle for deriving the initial burden amount is based on the need to preserve the employment cost generated by the employers that hire the disabled. Third, the implementation of the levy system is unclear. Even though the purpose of the levy system is to preserve the costs of employing the disabled, in reality the levy is incorporated into the Employment Promotion and Vocational Rehabilitation Fund. Finally, the basis for providing employment incentives does not take into account the loss of productivity. This should be linked with the initial burden amount. The principle of the employment levy system - derivation, process, and implementation - should be reexamined to resolve the above mentioned problems.