Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

TWENTIETH CONGRESS
First Regular Session :

187

HOUSE BILL NO. _ ~~

INTRODUCED BY REPRESENTATIVE MILAGROS AQUINO - MAGSAYSAY

AN ACT
EXPANDING EMPLOYMENT OPPORTUNITIES FOR SENIOR CITIZENS AND
PROVIDING ADDITIONAL INCENTIVES TO PRIVATE ENTITIES, FURTHER
AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS AMENDED BY RA 9257
AND RA 9994, ENTITLED “AN ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR
CITIZENS TO NATION BUILDING, GRANT BENEFITS AND SPECIAL PRIVILEGES
AND FOR OTHER PURPOSES”

EXPLANATORY NOTE

This bill seeks to expand livelihood opportunities for senior citizens, particularly in terms of
possible employment in the private sector, and maximize their economic Participation even in their
later years.

The Social Protection framework to which the Philippines subscribes requires the
development of policies and programs which shall reduce poverty and vulnerability to risks, and
enhance the social status and rights of marginalized sectors like the senior citizens, including
protecting against the sudden loss of income and improving capacity to manage risks. As such,
under RA 9994’s Section 5 (a) on Employment recognizes senior citizens who have the capacity
and desire to work to continue to be productive members of society. Engaging the private sector,
businesses or organizations that will employ senior citizens shall be given a tax incentive of an
additional deduction from their gross income, equivalent at a signidicant rate from the amount paid
as salaries or wages to senior citizens.

This bill seeks to amend the original tax incentive under RA 9994, from 15% of the total
amount paid as salaries and wages, to an increased 25% to encourage more private companies to
hire and engage senior citizens who are otherwise considered of retireable age. These employment
opportunities will certainly positively impact the financial status and economic security of many
Filipino senior citizens.

In view of the foregoing, the passage of this bill is eamestly recommended.

HO! IILAGROB AQZIN SAYSAY


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

TWENTIETH CONGRESS
First Regular Session

187

HOUSE BILL NO.

Noweswn

INTRODUCED BY REPRESENTATIVE MILAGROS AQUINO - MAGSAYSAY

AN ACT
EXPANDING EMPLOYMENT OPPORTUNITIES FOR HOR CITIZENS AND
PROVIDING ADDITIONAL INCENTIVES TO PRIVATE ENTITIES, FURTHER
AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS AMENDED BY RA 9257
AND RA 9994, ENTITLED “AN ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR
CITIZENS TO NATION BUILDING, GRANT BENEFITS AND SPECIAL PRIVILEGES
AND FOR OTHER PURPOSES”

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 “Employment Opportunities for

Senior Citizens and Private Entities’ Incentives Act.”
SEC. 2. Itis the policy of the State to promote the interest and welfare of senior

citizens by providing opportunities for gainfuul employment and by granting additional

incentives to private ei zens,
SE
9257, otherwise known as “Expanded Senior Citizens Act of 2003” and Republic Act

ies that employ senior ci

Act No.

3. Section 5 of Republic Act No. 7432 as amended by Repu!


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No. 9994, otherwise known as “Expanded Senior Citizens Act of 2010”, is hereby
further amended to read as follows:

“SEC. 5. Government Assistance. — The government shall provide the
following:

~(a) Employment

“Senior citizens who have the capacity and desire to work, or be re-
employed, shall be provided information and matching services. | OF
AVAILABLE JOB OPPORTUNITIES BY THE DEPARTMENT OF
LABOR AND EMPLOYMENT (DOLE), THROUGH THE PUBLIC
EMPLOYMENT SERVICE OFFICES, to enable them to be productive
members of society. Terms of employment shall conform with the provisions of
the Labor Code, as amended, and other laws, rules, and regulations,

“ALL GOVERNMENT AGENCIES AND PRIVATE ENTITIES SHALL
INSTITUTE AN EMPLOYMENT PROGRAM THAT PROMOTES THE
G IERAL WELL-BEING OF SENIOR CITIZENS AND ENSURE ACCESS
TO EMPLOYMENT OPPORTUNITIES TO THOSE WHO HAVE THE
QUALIFICATIONS, CAPACITY, AND INTEREST TO BE EMPLOYED.

THE EMPLOYMENT OPPORTUNITIES SHALL INCLUDE CLERICAL

OR SECRETARIAL WORKS, CONSULTANCY, — CLEANING OR
JANITORIAL SERVICES, EVENT ORGANIZING, TEACHING, KITCHEN

HELP, SALES ASSISTANCE, BUSINESS PROCESS OUTSOURCING,

AND OTHER JOBS OR VOLUNTEER WORKS.

“NOTHING: IN THIS ACT SHALL PREVENT GOVERNMENT
AGENCIES AND PRIVATE ENTITIES FROM HIRING QUALIFIED
SENIOR CITIZENS FOR CONSULTANCY AND OTHER SIMILAR
ARRANGEMENTS, OR FROM INITIATING OR PROVIDING GREATER
BENEFITS, OR IMPROVING THE WORKING CONDITIONS, OR TERMS.

OF EMPLOYMENT OF SENIOR CITIZENS BEYOND THE MINIMUM
REQUIREMENTS PROVIDED BY APPLICABLE LAWS.
“Private entities that [will] SHALL employ senior citizens as employees, upon the

effectivity of this Act, shall be entitled to an additional deduction from their gross

income, equivalent to [fifteen percent (15%)] TWENTY-FIVE PERCENT (25%) of


the total amount paid as salaries, [and] wages, BENEFITS, AND TRAININGS
PROVIDED to senior citizens, subject to the provision of Section 34 of the NIRC, as
amended: Provided, however, That such employment shall continue for a period of 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

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(NEDA) for that year].

“The [Department of Labor and Employment (DOLE)] DOLE SHALL, in
coordination with other government agencies such as, [but not limited to,] the
[Technology and Livelihood Resource Center (TLRC) and the] TECHNICAL

EDUCATION AND _— SKILLS DEVELOPMENT AUTHORITY, — THE
Department of Trade and Industry (DTI), AND THE CIVIL SERVICE
COMMISSION ( [shall] assess, design, [and] implement, MONITOR
AND EVALUATE training programs that [will] provide skills and welfare or
livelihood support for senior citizens.
“(b) xX xX Xx
Mo) x XX
“@) x x x
“Ex Xx
“x x x
“(gx XX
“(h) Additional Government Assistance
“U) x x x
“Q xxx
“Q) x x x
*(4) WAIVER OF FEES AND CHARGES. ~ ALL GOVERNMENT
AGENCIES AND INSTRUMENTALITIES, INCLUDING GOVERNMENT-
OWNED AND CONTROLLED CORPORATIONS, LOCAL

GOVERNMENT UNITS, AND GOVERNMENT HOSPITALS SHALL NOT

COLLECT FEES AND CHARGES FROM SENIOR — CITIZEN

JOBSEEKERS FOR:


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“(a) POLICE CLEARANCE CERTI
“(b) NATIONAL BUREAU OF INVI
“(¢) BARANGAY CLEARANCE;
“@) MEDICAL CERTIFICATE FROM A PUBLIC HOSPITAL:
PROVIDED, THAT FEES AND CHARGES FOR LABORATORY TESTS
AND OTHER MEDICAL PROCEDURES REQUIRED FOR THE GRANT
OF A MEDICAL CERTIFICATE SHALL NOT BE FREE OF CHARC
~(€) BIRTH CERTIFICATE;
~() MARRIAGE CERTIFICATE;
“(g) PROOFS OF IDENTIFICATION; and
“(h) OTHER DOCUMENTS ISSUED BY THE GOVERNMENT
THAT MAY BE REQUIRED BY EMPLOYERS FROM JOB

ZATION CLEARANCE;

APPLICANTS.”
SEC. 4. Within ninety (90) days from the effectivity of this Act, the Department
of Social Welfare and Development and the DOLE shall, in coordination with the
National Commission of Senior Citizens, DTI, CSC, and other government agencies
and stakeholders, issue the rules and regulations to implement the provisions
of this Act.
SEC. 5. Republic Act No. 10911, otherwise known as. the “Anti-Age
Discrimination in Employment Act” and all other applicable laws, rules and
regulations shall have suppletory application in cases involving employment of senior

citizens not provided for under this Act.

SEC. 6. If any portion or provision of this Act is declared invalid or
unconstitutional, the remainder provisions not affected thereby shall continue to be in
full force and effect.

SEC. 7. All laws, decrees, executive orders, proclamations, rules and regulations,

ordinances, other issuances or parts thereof, which are inconsistent with any provision
of this Act are hereby repealed, amended or modified accordingly

SEC. 8. This Act shall take effect fifteen (15) days after its publication in the

Official Gazette or in a newspaper of general circu

Approved,