Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
1st Regular Session 
House Bill No. ________ 
Introduced by Representative ERIC 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 1.3 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 who employ them, taking into 
cognizance the matching skills of the senior citizens to the jobs available. 
Henceforth, the approval of the bill is earnestly sought. 
HON. ERIC G. YAP 
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July 31, 2025
5:40 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
1st Regular Session 
House Bill No. _________ 
Introduced by Representative ERIC 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 
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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, 
 
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