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Republic of the Philippines Is DEC. 04 919
HOUSE OF REPRESENTATIVES DATE: ge
Quezon City

EIGTEENTH CONGRESS

First Regular Session
5716
House Bill No.___

Introduced by HON. FRANCISCO G. DATOL, JR.,
Representative, Senior Citizens Party-List

EXPLANATORY NOTE

The earliest retirement age for civil employment is age 60. At this age the
retirees who automatically are considered seniors, are still mentally alert, physically
able and productive. Their experiences accumulated through their work and
expertise in specialized fields can still be harnessed for productive purposes that
enable them to contribute to the economic well-being of the community they serve
and ultimately the country.

Otherwise, if they remain unemployed and idle, they will deteriorate faster and
become burdens to their family and the community.

There are many private firms who are now actually employing qualified seniors
in their appropriate positions and these seniors are happy that they are again useful
and productive. That is why seniors should be given further opportunities to
contribute their knowledge, experience and expertise to be useful and productive.

Likewise, private firms that are employing qualified seniors should also be given
incentives in order that they can employ other seniors to make their sunset years more
sunny. At present, R.A. No. 9994, The Expanded Senior Citizens Act of 2010, allow
these private firms to deduct merely fifteen percent (15%) of the total salaries and
wages paid to employed seniors from their gross earnings when they file their income
tax returns. However, this deduction is allowed only to private firms that file their
income tax returns using the itemized deduction system.

A recent law, Republic Act NO. 10524, entitled “An Act Expanding the Positions
Reserved for Persons with disability (PWDs)”, grants private firms employing PWDs to
deduct twenty-five percent (25%) of salaries and wages paid to them.


This bill is being filed for the purpose of granting more opportunities to seniors
getting employed 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.

Approval of this bill is earnestly sought to benefit both seniors and PWDs, as
well as, grant equal benefits to private firms that employ both PWDs and seniors.
Tt can be a win-win situation for all. It will be just and fair to senior citizens and PWDs
as employees of private firms as employers in the Government. Productive senior
citizens and PWDs will not be burdens to the society anymore.



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGTEENTH CONGRESS
First Regular Session

5716
House Bill No. _

Introduced by HON. FRANCISCO G. DATOL, JR.,
Representative, Senior Citizens Party-List

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

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

Section 1. — This Act shall be known as “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 No. 9994, otherwise
known as The Expanded Senior Citizens Act of 2010 and Republic Act No. 10524,
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 the 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
(25%) of salaries and wages paid to PWDs under R.A. No. 10524.


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 will employ senior citizens as employees,
upon effectivity of this Act, shall be entitled to an additional
deduction, equivalent to twenty five (25%) of the total amount paid
as salaries and wages to senior citizens, regardless of whether the
income tax in was fil r mi: n_or optional
dediuction'or"aptogal/ deduction aystenn:| Provided, however, That
such employment shall continue for a period 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) newspapers of general circulation.

Section 8. — Repealing Clause — All laws, ordinances, 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 of 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) newspapers of general
circulation whichever comes first.

Approved,