Objective : This study aimed to examine the effects of activities of daily living (ADL) and instrumental activities of daily living (IADL) on wages among employee with physical and brain lesion disabilities, and to explore empirically structural wage differentials by disability type. Methods : Data were obtained from the 8th wave (2023) of the second Panel Survey of Employment for the Disabled (PSED). A total of 1,070 wage workers with either a physical or brain lesion disability was included in the final analysis. Independent t-tests, chi-square tests, Pearson correlation analyses, and multiple linear regression analyses were conducted sequentially. Results : Employee with physical disabilities exhibited significantly higher log wages and ADL levels than those with brain lesion disabilities. Pearson correlation analyses revealed that ADL levels were positively correlated with log wages, whereas IADL dependence was negatively correlated with log wages. Multiple linear regression analyses showed that higher ADL scores were positively associated with log wages (B=0.132, p<.001), whereas greater IADL dependence (B=-0.072, p<.001) and having a brain lesion disability (B=-0.085, p=.015) were negatively associated with log wages. The adjusted R² of the model was .113. Conclusion : These findings demonstrated that ADL, IADL, and disability type were critical determinants of wage levels among employee with physical and brain lesion disabilities. From an occupational therapy perspective, ADL- and IADL-focused interventions designed to specific job demands, alongside comprehensive environmental accommodations, were essential strategies for promoting economic independence among people with disabilities. In addition, the wage disadvantages of the brain lesion disorder group, which appeared even after controlling ADL and IADL, suggested the need for detailed policy interventions to alleviate the structural gap in the labor market according to the type of disability.