Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL No. _______ 
---------------------------------------------------------------------------------------------------------------- 
Introduced by HONORABLE ERNESTO “ERNIX” M. DIONISIO, JR. 
---------------------------------------------------------------------------------------------------------------- 
AN ACT  
PROVIDING EMPLOYMENT OPPORTUNITIES FOR 
SENIORS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 9994, 
OTHERWISE KNOWN AS THE EXPANDED SENIOR CITIZENS ACT OF 2010, 
AND FOR OTHER PURPOSES 
EXPLANATORY NOTE 
Senior citizens often remain productive despite their age. In 2019, the 
Department of Labor and Employment (DOLE) noted an increase in the number of 
employed senior citizens in the country, specifically those aged 65 and above.1 
According to the Labor Force Survey, there are 1.8 million employed senior citizens. 
Measures are also adopted to ensure that senior citizens who still wish to work are 
employed or re-employed in order to alleviate their financial woes. 
In line with this trend, Congress enacted Republic Act No. 9257 or the 
Expanded Senior Citizen Act of 2003 which provides for tax incentives to private 
employers that employ senior citizens. However, the said law only offers a fifteen 
percent (15%) incentive to such employers, and such is only available if the annual 
income of the senior citizen does not exceed the current poverty level.  
This proposed bill seeks to increase the tax incentive of private employers from 
15% to 25% in order to encourage the employment of senior citizens. It also removes 
the qualification for the application of the incentive. 
In view of the foregoing, the passage of this bill is earnestly sought. 
1 https://www.pna.gov.ph/articles/1087371 
October 7, 2022
9:00 am
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Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL No. _______ 
---------------------------------------------------------------------------------------------------------------- 
Introduced by HONORABLE ERNESTO “ERNIX” M. DIONISIO, JR. 
---------------------------------------------------------------------------------------------------------------- 
AN ACT  
PROVIDING EMPLOYMENT OPPORTUNITIES FOR 
SENIORS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 9994, 
OTHERWISE KNOWN AS THE EXPANDED SENIOR CITIZENS ACT OF 2010, 
AND FOR OTHER PURPOSES 
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 "Seniors Employment 
Incentive Act." 
SECTION 2. Declaration of Policies. – It is the policy of the State to take care 
of the interest and welfare of senior citizens, and this shall include the provision of 
gainful employment opportunities. Towards this end, the State shall provide incentives 
to private entities that shall employ senior citizens. 
SECTION 3. Incentives to Private Firms Employing Senior Citizens. – 
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: 
"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),
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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. 
 
Private entities that will employ senior citizens as employees, upon 
effectivity of this Act, shall be entitled to an additional deduction from 
their gross income, equivalent to TWENTY- PERCENT (25%) of the 
total amount paid as salaries and wages, BENEFITS, and training 
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] PUBLISHED by 
the National Statistical Coordination Board (NSCB) of the National 
Economic and Development Authority (NEDA)] PHILIPPINE 
STATISTICS AUTHORITY (PSA) for that year.] 
 
The [Department of Labor and Employment (DOLE)] DOLE, in 
coordination with other government agencies such as, but not 
limited to, the [Technology and Livelihood Resource Center (TLRC) 
and the] Technical Educational and Skills Development Authority 
(TESDA) and the Department of Trade and Industry, shall assess, 
design, and implement training programs that will provide skills and 
welfare or livelihood support for senior citizens. 
 
SECTION 4. Implementing Rules and Regulations. – Within ninety (90) days 
from the effectivity of this Act, the National Commission of Senior Citizens (NCSC), in 
coordination with DOLE and other concerned agencies and stakeholders, shall 
formulate its implementing rules and regulations. 
 
SECTION 5. Separability Clause. – Any portion or provision of this Act that is 
declared unconstitutional or invalid shall not have the effect of nullifying other portions 
or provisions hereof as long as such remaining portions can still subsist and be given 
effect in their entirety. 
 
SECTION 6. Repealing Clause. - All laws, ordinances, rules, regulations, other 
issuances or parts thereof, which are inconsistent with this Act, are hereby repealed 
or modified accordingly. 
 
SECTION 7. Effectivity. – This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in two (2) newspapers of general circulation. 
 
Approved,