EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Third Regular Session
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SENATE 
S. No. 2406
11:50 a.m.
Introduced by SENATOR RONALD "BATO" DELA ROSA
AN ACT
PROVIDING FOR ALLOWANCES AND BENEFITS FOR HEALTH WORKERS 
DURING THE PERIOD OF THE COVID-19 PANDEMIC, APPROPRIATING FUNDS 
THEREFOR
EXPLANATORY NOTE
On September 10, 2021, President Rodrigo Roa Duterte issued Proclamation No. 
1218 extending the period of a state of calamity throughout the Philippines due to Corona 
Virus Disease 2019. On the other hand. Republic Act No. 11494, otherwise known as the 
"Bayanihan to Recover As One Act" has been extended only until June 30, 2021 by virtue 
of Republic Act No. 11519.
In view of the Presidential proclamation extending the state of calamity and the 
continuing rise of COVID-19 positive cases in the country, our health workers remain 
vulnerable and expose to the threat of the COVID-19 virus. As of September 18, 2021, 
24,895 health workers have been affected by COVID-19, unfortunately, 105 of them have 
died.
Through Republic Act No. 11494, the government has provided allowances and 
benefits for our dedicated health workers since last year up to June 30, 2021. In as much 
as the we want to continuously grant them such benefits, we are constrained with the 
life span of the law.


For this reason, this proposed legisiation seeks to provide aiiowances and benefits 
to our exhausted but seifiess heaith workers whiie the dangers of the COVID-19 persist. 
Our heaith workers who despite facing an invisibie adversary and a seemingiy 
overwheiming challenge to fight the virus shouid aiways have giimpses of hope. They 
are all the unsung heroes of this pandemic working every day, risking their lives, 
to care for the sick and dying.
Though no amount of money can put a price on service and commitment, let us 
make our heroes feel acknowledged or recognized. Let us take care of those who take 
care of us. This is a smali gesture of our appreciation for our heaith workers who continue 
to report for work despite knowing the gravity of danger to their iives and the iives of 
their ioved ones. We give thanks not only through words but also through legislation.
In view of the foregoing, I earnestly seek the swift passage of this bill.
RONALD"
ELA ROSA


EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Third Regular Session
SENATE 
S. No. 2406
FLED
NDt
Introduced by SENATOR RONALD "BATO" DELA ROSA
AN ACT
PROVIDING FOR ALLOWANCES AND BENEFITS FOR HEALTH WORKERS 
DURING THE PERIOD OF THE COVID-19 PANDEMIC, APPROPRIATING FUNDS 
THEREFOR
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Be it enacted by the Senate and House of Representatives of the Phiiippines in 
Congress assembied:
SECTION 1. This Act shall be known as the "Health Workers Allowances and 
Benefits Act".
SEC. 2. Deciaration of Poiicy. - It is the policy of the State to instill health 
consciousness among our people to effectively carry out health programs and activities 
of the government. The State recognizes the paramount importance of public and private 
health workers for the continuous delivery of health services, disease prevention and 
promotion of health in general. Towards this end, the State shall ensure the welfare and 
adequate support for our health workers especially during the existence of a national 
public health emergency.
SEC. 3. Coverage. - This Act shall apply to health workers rendering their services 
during the state of public health emergency due to the COVID-19 pandemic as declared 
by the President of the Philippines. For purposes of this Act, "health workers" refer to


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persons who are engaged in health and health-related work in a health facility,
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vaccination sites, and other related establishment. It shall include medical, allied health
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professional, administrative and support personnel including maintenance, janitorial and
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security personnel of such health facility or related establishment, regardless of their
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employment status.
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SEC. 4. Allowances and Benefits. - The following allowances and benefits shall be
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provided to health workers as defined under this Act:
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(a) COVID-19 special risk allowance and active hazard duty pay for every month
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that they served during the existence of COVID-19 pandemic: Provided, That
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the COVID-19 special risk allowance shall be in addition to the hazard pay and
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related benefits granted under Republic Act No. 7395 or the "Magna Carta of
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Public Health Workers", as amended, and other related laws;
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(b) Provision of life insurance, accommodation, transportation, and meals,
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regardless of the community quarantine status; and
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(c) Provision of compensation to those who have contracted COVID-19 in the line
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of duty:
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(1) One million pesos (P1,000,000.00) shall be provided to the heirs in case of
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death of health worker;
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(2) One hundred thousand pesos (100,000.00) shall be provided to the health
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worker for severe or critical COVID-19 case;
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(3) Fifteen thousand pesos (P15,000.00) shall be provided to the health worker
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for mild or moderate COVID-19 case;
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Provided, That the compensation provided herein shall be given to the
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beneficiaries not later that three (3) months after the date of confinement or death.
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(d) Assumption of all medical expenses of health workers in case of exposure to
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covid-19 or any work-related injury or disease during the duration of the
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COVID-19 pandemic.
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SEC. 5. Retroactivity. - The allowances and benefits under this Act shall have
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retroactive application from July 1, 2021 and shall remain in full force and effect during 
the state of national public health emergency as declared by the President.
SEC. 6. Tax Exemption.- l\\e allowances and benefits received by health workers 
under this Act shall be exempt from the applicable taxes under the National Internal 
Revenue Code of 1997, as amended.
SEC. 7. Appropriation. - The amount necessary for the implementation of this Act 
shall be charged against the current year available appropriations of the Department of 
Health (DOH) and Miscellaneous Personnel Benefit Fund, and any sources available as 
may be identified by the Department of Budget and Management (DBM). Thereafter, the 
amount necessary for its continuous implementation shall be included in the Annual 
General Appropriations Act.
SEC. 8. Impiementing Rules and Regulations (IRR). - Within fifteen (15) days 
from the effectivity of this Act, the DOH and the DBM, in consultation with other 
government agencies and concerned stakeholders, shall issue and promulgate the 
IRR necessary to effectively Implement the provisions of this Act: Provided, That non­
promulgation of the IRR provided under this section shall not prevent the 
implementation of this Act upon its effectivity.
SEC. 9. Separability Clause. - If any provision of this Act is held invalid or 
declared unconstitutional, the other provisions which are not affected thereby shall 
remain valid and subsisting.
SEC. 10. Repealing Clause. - Any law, presidential decree or issuance, 
executive order, letter of instruction, administrative order, rule, or regulation 
contrary to or inconsistent with the provisions of this Act is hereby repealed, 
modified, or amended accordingly.


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SEC. 11. Effectivity. - This Act shall take effect immediately after its complete
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publication in the Official Gazette or in one (1) newspaper of general circulation.
Approved,