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

EIGHTEENTH CONGRESS
1 Regular Session

4896

House Bill No.

Introduced by Representative ERIC GO YAP

EXPLANATORY NOTE
Filipinos are widely known for being “family-oriented” and “hardworking”.
These traits are commonly found in the Senior Citizens working until their retirement
age. At the age of sixty (60), majority of Filipinos still prefer to remain employed rather
than be stagnant. The experiences they acquired during their tenured years are still
present and can continue to contribute to the community.

Age has become a barrier in employment for the Senior Citizens. Landing a job
has become a challenge resulting to unemployment that could lead to being idle and
they deteriorate faster and becomes a burden to their family and to the government.

Based on the Commission on Population and Development on 2018, there are
8,7 million Filipinos over 60 years old, representing 8.2 percent of the country’s total
population of 107 million that can contribute for the economy and can serve the
country. 70% of Filipino Senior Citizens still prefer working because most of their

pension and retirement savings are not enough to sustain their family and needs.

Furthermore, there are private firms that are already employing capable senior
citizens in their respectable positions and majority of these seniors are productive and
are useful. Thus, seniors should be granted job opportunities rather than disqualifying
them for their age.

This bill is being filed for the purpose of more senior citizens landing
employment and allowing private firms employing them, equal rate of deduction
from gross income as private firms employing PWDs at the rate of twenty-five (25)


percent, and encouraging more private companies to participate, regardless of tax
deduction type they employed.

For the benefits of our dear Senior Citizens, approval of the bill is earnestly
sought.

ERIC GO YAP
REPRESENTATIVE, ACT-CIS PARTYLIST


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

EIGHTEENTH CONGRESS
1+ Regular Session

House Bill No. Cue

Introduced by Representative ERIC GO 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 R.A 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. - This Act shall be known as the “The Seniors Employment
Opportunities Act of 2017”.

SECTION 2. State 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 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.

SECTION 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.

SECTION 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

SECTION 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 _itemi deduction _or_optio1
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.”

SECTION 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
lifetime member.

SECTION 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)
newspaper of general circulation.

SECTION 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.


SECTION 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.

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