This article discusses employment for people with disabilities and continuous employment support.
Employment for people with disabilities is a system established under the Act on Employment Promotion of Persons with Disabilities, aiming to ensure stable employment for individuals with disabilities. This system seeks to build a society where everyone, regardless of disability, can thrive in jobs that match their aspirations and skills.
Additionally, continuous employment support is a welfare service under the Comprehensive Support for Persons with Disabilities Act, provided to those with disabilities who find it challenging to work in regular companies.
Specifically, it involves working while receiving disability welfare services tailored to one's condition at employment support facilities, and training to enhance work abilities.
This time, we will explain about Type B continuous employment support, including the differences from Type A continuous employment support, specific job details, and whether tax filing is necessary.
1. What is Type B Continuous Employment Support?
Type B Continuous Employment Support is a welfare service for individuals with disabilities or intractable diseases who, due to age, physical strength, or functional reasons, find it difficult to work under an employment contract with companies. It allows them to engage in light work (such as manufacturing bread or cookies, or data entry) as part of employment training.
Eligible individuals must meet one of the following conditions:
- People with physical, intellectual, mental, developmental disabilities, or intractable diseases
- Additionally, those who meet any of the following conditions are eligible
- Those with work experience who find it difficult to work in regular companies due to age or physical strength
- Individuals aged 50 or older
- Recipients of the first-grade disability basic pension
- Those assessed by employment transition support providers regarding employment challenges
※ It is required that an assessment of labor or employment challenges is conducted after gaining work experience or using an employment transition support facility.
2. Differences from Type A Continuous Employment Support
Type A Continuous Employment Support provides employment opportunities for people with disabilities and supports skill improvement necessary for working in regular companies.
Basically, the facility and the user enter into an employment contract. Therefore, users receive support while earning a salary (wage) guaranteed at least at the minimum wage.
Eligible individuals must meet one of the following conditions.
① Those who used transition support services but did not secure employment with companies
② Those who graduated from special support schools and engaged in job hunting but did not secure employment with companies
③ Those with work experience who are not currently in an employment relationship
※ From April 2018, those aged 65 and over can use the service if they meet the requirements
Source: Employment Support for Persons with Disabilities|Ministry of Health, Labour and Welfare
The major difference between Type A and Type B is whether an employment contract is signed. Type A allows working under an employment contract, whereas Type B does not involve an employment contract.
Signing an employment contract means the Labor Standards Act applies. When using Type A, since an employment contract is signed, users receive a salary above the minimum wage of the region.
On the other hand, Type B, without an employment contract, may result in wages that, when converted to hourly rates, fall below the minimum wage. Additionally, many people work shorter hours, leading to lower earnings compared to Type A.
3. Differences from Employment Transition Support
Continuous employment support and employment transition support have significantly different purposes. Both Type A and Type B continuous employment support aim at "working at the facility". However, employment transition support's ultimate goal is "employment in regular companies", so work at the facility is considered training.
Moreover, employment transition support does not involve employment contracts, and generally, no wages or remuneration are provided. However, some facilities may offer remuneration.
Additionally, employment transition support has age restrictions, targeting those under 65. The usage period is also limited, with possible extensions, but generally limited to two years. In contrast, both Type A and Type B continuous employment support can be used without time restrictions.
4. Job Details and Remuneration in Type B Continuous Employment Support
Type B Continuous Employment Support is one of the welfare services based on the Comprehensive Support for Persons with Disabilities Act (formerly the Independence Support Act for Persons with Disabilities), allowing relatively simple tasks to be performed from short durations.
However, from a flat perspective of the parties involved, there remains a question as to whether these tasks are truly "simple" as Ayumi suggests.
The characteristics of Type B Continuous Employment Support are explained below.
参照:就労継続支援B型「工賃」の決め方・計算方法|平均額の目安と適正な報酬算定のポイント|シエンシー
4-1. Types of Work
The types of work in Type B Continuous Employment Support vary slightly depending on the facility used, but mainly include the following:
- Physical work such as farming, cleaning, and laundry services
- Light work such as parts processing, handicrafts, cooking in cafes, and manufacturing bread or cookies
- Computer-based work such as website creation and data entry
4-2. Remuneration
Remuneration refers to everything paid by Type B Continuous Employment Support providers to users.
Since it is not based on a typical labor contract, compensation for products or achievements is considered remuneration rather than wages.
- The basic calculation method for remuneration is to deduct necessary expenses from income and distribute the amount among those involved in production. Necessary expenses do not include personnel costs or operating expenses of the facility.
- Since Type B facilities do not involve employment contracts, remuneration often falls below the minimum wage set by the government (Ministry of Health, Labour and Welfare).
- According to a survey by the Ministry of Health, Labour and Welfare, the average monthly remuneration in 2022 was 17,031 yen, equivalent to an hourly rate of 243 yen, below the minimum wage (national weighted average) of 961 yen for the same year.
Reference: Status of Employment Support Measures for Persons with Disabilities (2022)|Ministry of Health, Labour and Welfare
Reference: Regional Minimum Wage Revision Status from 2002 to 2023|Ministry of Health, Labour and Welfare
For a more detailed understanding of remuneration, please refer to the following article.
Reference:
4-3. Working Days and Hours
The number of working days and hours in Type B Continuous Employment Support is determined through consultation with the facility. You can decide your working hours according to your condition, allowing for shorter workdays when not feeling well.
- Basic working hours are 2 to 5 hours, but some individuals work 8-hour days
- Some facilities allow usage for just one hour
- Working days can be adjusted from 1 to 5 days a week
5. Advantages and Disadvantages of Type B Continuous Employment Support
Here, we explain the advantages and disadvantages of Type B Continuous Employment Support.
5-1. Advantages
The advantages of using Type B Continuous Employment Support vary by facility but mainly include the following:
- No age restrictions
- Ability to work at your own pace, considering your disability or condition
- Facilities that allow usage for just 1 hour a day or 1 day a week, enabling those who find full-time work challenging to participate
- Some facilities offer pre-employment consultations, tours, and trial usage
- Some facilities provide transportation services, although this varies by facility
5-2. Disadvantages
The disadvantages of Type B Continuous Employment Support also vary by facility, but the following points should be noted in advance.
- No employment contract with the facility
- Since there is no employment contract, remuneration is paid as "remuneration" for products rather than wages, resulting in very low remuneration
6. How to Use Type B Continuous Employment Support?
Here, we explain the process of using Type B Continuous Employment Support, how to find facilities, and usage fees.
6-1. Process to Use
The process of using Type B Continuous Employment Support is as follows:
First, consult with your primary doctor about considering Type B Continuous Employment Support. In this case, it is necessary to have them assess not only the need for the service but also whether there are any issues with working at the facility.
Next, search online or ask for recommendations from local disability welfare offices to find a desired facility. Depending on the hospital you attend, they may suggest recommended facilities.
Once you choose a facility you want to attend, complete the necessary procedures at the local disability welfare office. After receiving a beneficiary certificate and contracting with the facility, you can start using the service.
6-2. How to Find Type B Continuous Employment Support
The main ways to find Type B Continuous Employment Support include:
- Consulting with the disability welfare office or Hello Work in your city or town
- Finding directly on websites or registering on such sites for introductions
- If you are receiving medical treatment, hospitals or clinics may recommend facilities
If possible, researching the following in advance can help prevent regrets after joining:
- Job details and work style
- Distance and access to the facility
- Compatibility with the facility
6-3. Usage Fees
The usage fees for Type B Continuous Employment Support are generally defined as follows:
- Users bear 10% of the usage fee, with the remaining 90% covered by the government and local authorities
- Varies based on the user's and their spouse's income (household income) and the number of days attending the facility
- A maximum burden amount is set based on income
7. Is Tax Filing Necessary for Income Earned from Type B Continuous Employment Support?
Is the money earned as remuneration from Type B Continuous Employment Support subject to tax filing? The tax obligation for remuneration earned from Type B Continuous Employment Support, and how to handle it if it's difficult to judge on your own, are as follows:
- Since remuneration is income earned without an employment contract, it is not considered salary income. However, it falls under the category of miscellaneous income. For miscellaneous income, no withholding tax is conducted, so it is subject to tax filing.
- Legally, if the annual remuneration amount is 650,000 yen or less, tax filing is not required.
- Considering the average amount of remuneration, it is unlikely to exceed 650,000 yen, and in most cases, filing is not necessary.
For more details on whether tax filing is necessary for remuneration earned from Type B Continuous Employment Support, please refer to the following article.
Reference:
8. In Conclusion
If you are looking for a Type B Continuous Employment Support facility, it is recommended to research these systems and features, and gather reviews and visitations of facilities.
We hope to provide useful information to everyone.
For more details on Type A Continuous Employment Support, please refer to the following article.
Reference:


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