Disability is what the risk of industrial society is presented to the outside. In that point, the disabled people are capitalist systematic victims. The main reason of low disability employment rate is not the physical inability to perform their tasks. It is because of the insufficient job opportunities open to the workers with disabilities and lack of considerations for them in our work environments. Therefore the quota levy system is a very useful way to improve employment of the disabled. But it has some legal issues. Legal problems occur when the levy is imposed on (private) non-profit organizations doing social service voucher work. They have two kinds of workers. One is their own employees for the inherent purpose of an organization. The other is workers employed only to do the social service voucher work entrusted from the government. The amount of levy is calculated on the basis of the number of all employees and it becomes varied depending on how the number of employees is count. If the workers employed only for the voucher work are also included, the financial burden of the organizations becomes much higher. This can sometimes threat the survival of its own. This article studied the issues on the levy system imposing excessive financial burden to the non-profit organizations doing voucher work from the perspectives of “who is finally responsible for employment of the disabled?” and “who is the ultimate employer of the workers employed only for doing voucher work?”.
Ⅱ. 사회서비스利用券[voucher, 바우처] 제도의 개관
Ⅲ. 사회서비스 제공자[바우처 사업자]의 법적 지위
Ⅳ. 장애인고용부담금 산정 기준인 근로자와 의무주체로서의 사업주