Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
1" Regular Session

House Bill No. 199

Introduced by Representatives EDVIC G. YAP

EXPLANATORY NOTE

Philippines is currently experiencing an ageing population. Based on the
Commission on Population and Development, there are 8,7 million Filipinos who are
over 60 years old as of 2018—representing 8.2 percent of the country’s total
population. The Department of Social Welfare and Development (DSWD), on the
other hand, reiterates that nearly 13 million older people are living in poverty at
present. Furthermore, the latest World Social Protection Report from 2017-2019
shows that only 39.8% of people older than the statutory pensionable age in the
Philippines receive an old-age pension, may it be contributory, noncontributory or
both.

‘Age requisite has become a barrier in the employment of Senior Citizens. Needless
to say, 70% of Filipino Senior Citizens still prefer working because most of their
pension and retirement savings are insufficient to sustain their family and needs. In
addition, the experiences they acquired during their tenured years are still present
and can continue to contribute to the community. In fact, employing a portion of
them is also tantamount to economic growth.

This bill seeks to widen employment opportunities for senior citizens and provide
incentives to government and private entities employ them, taking into
iZens to {he jobs available.

Henceforth, the approval of the bill is earnestly sough

HON. EDVIC G. YAP


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
1” Regular Session

House Bill No. 199

Introduced by Representatives EDVIC G. YAP

AN ACT
PROVIDING FURTHER OPPORTUNITIES FOR SENIOR CITIZENS AS
EMPLOYEES IN PRIVATE ENTITIES BY GRANTING INCREASED
INCENTIVES TO PRIVATE ENTITIES THAT EMPLOY SENIOR CITIZENS,
AMENDING FOR THE PURPOSE CERTAIN PROVISION OF REPUBLIC ACT
NO. 9994, OTHERWISE KNOWN AS THE EXPANDED SENIOR CITIZEN ACT
OF 2010

Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled:

SECTION 1. Short Title. - This Act shall be known as the “The Seniors
Employment Opportunities Act of 2022”.

SEC 2. Declaration of Policy. - It is the policy of the State to take care of the
interest and welfare of senior citizens, to the extent of providing them adequate
healthcare, employment opportunities so that they will maintain a positive attitude
towards their remaining years and contribute further to the good of society. To
achieve this purpose, the State shall provide incentives to business firms and other
organizations that will enable seniors to achieve a healthful and productive state
during their remaining lives.

SEC 3. Definition of Terms. - For purposes of consistency and uniformity, this
‘Act adopts the applicable definitions contained in Republic Act. 9994, otherwise
known as The Expanded Senior Citizens Act of 2010 and Republic Act No. 105424,
otherwise known as An Act Expanding the Positions Reserved for Persons with Disability.

SEC 4. Legislative Intent and Purpose. ~ The intent and purpose of this Act is
to provide more opportunities for seniors to get employed by private firms by
granting such firms that employ senior citizens the same benefit that private firms
employ Person with Disability (PWDs) get as incentive from the Government in the
form of allowable deduction from gross income equivalent to twenty-five percent
(20%) of salaries and wages paid to PWDs under R.A. No. 105424


SEC 5. Incentives to Private Firms Employing Senior Citizens. ~ To achieve
this legislative intent and purpose, Section 5. Government Assistance, second
paragraph of sub-section (a) Employment, R.A. No. 9994, is hereby amended to read
as follows:

“Private entities that employ senior citizens as employees, upon
effectivity of this Act, shall be entitled to an additional deduction,
equivalent to twenty five percent (25%) of the total amount paid as
salaries and wages to senior citizens, regardless of whether the

income tax return was filed under the itemized deduction or optional
deduction system: Provided, however, That such employment shall
continue for a period at least six (6) months: Provided, further, That
the annual income of the senior citizen does not exceed the latest
poverty threshold as determined by the National Statistical
Coordination Board (NSCB) of the National Economic and
Development Authority (NEDA) for that year.”

SEC 6. Health Care of Employed Seniors. - Private firms that employ seniors
shall likewise provide senior employees medical care and attention the same health
benefits as those provided to other employees through the Philippine Health
Insurance Corporation, to which they belong as a lifetime member.

SEC 7. Implementing Rules and Regulations. ~ The rules and regulations for
the implementation of this Act Shall be formulated under the leadership of the
Department of Finance and the Department of Social Welfare and Development and
the Department of Labor and Employment, together with appropriate senior citizens
organizations within 90 days from approval of this Act. These rules shall take effect
upon publication in at least two (2) newspapers of general circulation.

SEC 8. Repealing Clause. - All laws, ordinance, executive orders, or rules and
regulations or any part thereof that are inconsistent with the provisions of this Act
are deemed repealed, revoked or modified accordingly.

SEC 9. Separability Clause. - If any part or provision of this Act shall be
declared unconstitutional or invalid by competent authority such declaration shall
not invalidate other parts thereof, which shall remain valid, in full force and effect.

SEC 10. Effectivity. - This Act shall take effect fifteen (15) days after its
publication in the Official Gazette or in at least two (2) newspapers of general
circulation whichever comes first.

Approved,