Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
2nd Regular Session 
House Bill No. 
Introduced by Representatives ERWIN T. TULFO 
EDVIC G. YAP, JOCELYN P. TULFO, ERIC YAP, 
and RALPH WENDEL P. TULFO 
EXPLANATORY NOTE 
The fundamental purpose of this bill is to introduce measures that promote the 
employment and engagement of senior citizens within the private sector, 
enhancing their quality of life while recognizing their invaluable contributions to 
society. The proposed legislation seeks to bridge the gap between skilled and 
experienced senior citizens and the demands of private companies. The bill 
mandates private companies with at least 100 employees shall employ qualified 
senior citizens and offers tax incentives as an encouragement for compliance. 
As the aging population constitutes a significant segment of our society, 
possessing a wealth of experience, skills, and knowledge that can significantly 
contribute to the nation’s progress. Unfortunately, senior citizens often face 
challenges in terms of employability due to biases and misconceptions regarding 
their capabilities and productivity. This bill addresses this issue by fostering an 
inclusive workforce environment that values the contributions of senior citizens. 
Private companies with at least 100 employees are required to employ qualified 
senior citizens for at least 1% of their workforce. The determination of 
qualification shall be based on the senior citizen’s skills, qualifications, and 
capacities suitable for specific job positions. This mandatory employment 
initiative aims to capitalize on the diverse skills possessed by senior citizens. 
The bill proposes incentives for private companies that hire qualified senior 
citizens, including tax deductions from the senior citizens’ compensation. These 
incentives aim to promote senior citizen participation, diversity, and inclusivity 
in the workforce. The legislation aligns with the government’s commitment to 
seniors’ 
rights, 
engagement, 
and 
dignified 
employment 
opportunities, 
acknowledging their contributions and potential for further national progress. 
August 24, 2023
9:03 pm
8972


In view of the foregoing, approval of this bill is earnestly sought. 
EDVIC G. YAP 
RALPH WENDEL P. TULFO 
ERWIN T. TULFO 
ERIC YAP 
JOCELYN P. TULFO 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
2ND Regular Session 
Introduced by Representatives ERWIN T. TULFO 
EDVIC G. YAP, JOCELYN P. TULFO, ERIC YAP, 
and RALPH WENDEL P. TULFO 
AN ACT 
EXPANDING THE POSITIONS RESERVED FOR QUALIFIED SENIOR 
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 9994, AS 
AMENDED, OTHERWISE KNOWN AS “AN ACT GRANTING ADDITIONAL 
BENEFITS 
AND 
PRIVILEGES 
TO 
SENIOR 
CITIZENS,”, 
PROVIDING 
INCENTIVES THEREFOR, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 5 of Republic Act No. 9994, otherwise known as "An 
Act Granting Additional Benefits and Privileges to Senior Citizens, Further 
Amending Republic Act No. 7432, As Amended, otherwise known as “An Act to 
Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits, 
and Special Privileges and for other Purposes”, is hereby amended to read as 
follows: 
" SECTION 5. Government Assistance. – The government shall 
provide the following: 
(a) Employment
“Senior citizens who have the capacity  X X X
AT LEAST ONE PERCENT (1%) OF ALL THE POSITIONS IN THE 
GOVERNMENT AGENCIES, OFFICES OR CORPORATIONS SHALL 
BE RESERVED FOR QUALIFIED SENIOR CITIZENS. 
PRIVATE CORPORATIONS WITH MORE THAN ONE HUNDRED 
(100) EMPLOYEES SHALL RESERVE AT LEAST ONE PERCENT (1%)
OF ALL POSITIONS FOR QUALIFIED SENIOR CITIZENS.
PRIVATE CORPORATIONS WITH LESS THAN ONE HUNDRED 
(100) EMPLOYEES ARE HIGHLY ENCOURAGED TO RESERVE
POSITION(S) FOR QUALIFIED SENIOR CITIZENS.
House Bill No. 8972


 
Private entities X X X” 
 
SEC. 2. Qualified Senior Citizens. – In addition to the qualifications set forth 
by the employer for the reserved positions for the qualified SCs, the qualified SCs 
shall also be able to provide legitimate proof of disability apart from the Senior 
Citizen Identification Card (ID) issued by the Local Government Unit. 
 
SEC. 3. Incentive to Private Corporations. – Private corporations who 
employed the required threshold of qualified SCs shall be entitled to tax credits to 
be deducted from their gross income in accordance with the National Internal 
Revenue Code, as amended, and the rules of the Bureau of Internal Revenue. For this 
purpose, the Department of Trade and Industry shall evaluate the compliance of 
private corporations in the required practice of employment hiring. 
 
SEC. 4. Implementing Rules and Regulations. – The Bureau of Internal Revenue 
in coordination with the Department of Trade and Industry shall promulgate the rules 
and regulations for the effective enforcement of the provisions of this Act. 
 
SEC. 5. Separability Clause. – In case any provision or any part thereof is 
declared unconstitutional, the other provisions not so declared and affected shall 
remain in force and effect. 
 
SEC. 6. Repealing Clause. - All decrees, executive orders, rules, and regulations, 
or parts thereof, inconsistent with the provisions of this Act are hereby deemed 
repealed, or modified accordingly. 
 
Sec. 7. Effectivity Clause - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or at least two (2) newspapers of general circulation. 
 
Approved, 
 
 
 
 
 
 
 
 
2