With the revision of the levy and grant system, SMEs as well will be required to file levy forms and they will become eligible for adjustment allowances. To be eligible for the subsidy, the employer should not have dismissed any workers for the past six months. The subsidy varies between JPY 300 000 and JPY 1 200 000 per month depending the type of disability, the degree of disability, age and length of working hours. The support period is one year, or 1.5 years for people with severe disabilities.