1
NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
BiCnl i&ninsr
of tl)c li'-.-n eKup
■22 JUL 12 All :22
SENATE 
S. B. NO. 360
RECEIVED BY:
Introduced by SENATOR JOEL VILLANUEVA
AN ACT EXPANDING EMPLOYMENT OPPORTUNITIES FOR 
SENIOR CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC 
ACT NO. 9994, OTHERWISE KNOWN AS THE EXPANDED SENIOR 
CITIZENS ACT OF 2010, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Republic Act No. 9994, otherwise known as the Expanded Senior Citizens Act 
of 2010, defines a “senior citizen” or “elderly” as any person who is at least sixty (60) 
years old and above.
Based on the latest available data from the Philippine Statistics Authority’s 
(PSA) on total population by age group, as of 2015, there were 7,548,769 Filipinos 
aged 60 years old and above, while 4,787,586 Filipinos are aged 65 years and over, 
accounting for 7.5% and 4.7% of the country’s total population of 100,981,437 
persons, respectively.1
While this number is relatively small compared to the total population of the 
country, previous studies have shown that the Philippines may become an ageing and 
aged population. Citing the projections made by the United Nations Department of 
Economic and Social Affairs (UN DESA), the Philippine Institute for Developmental 
Studies (PIDS) noted that the Philippines will “join the ranks of countries with ageing 
population” by 2032 (i.e., at least 7% of the population is aged 65 or above) and 
“eventually become an aged society” by 2069 (i.e., at least 14% of the population is 
aged 65 or above).2
1 Philippine Statistics Authority National QuickStat - June 2022, available at https://psa.gov.ph/statistics/quickstat/national- 
quickstat/all/1' {last accessed June 24, 2022).
2 Celia M. Reyes, et al., Philippine Institute for Developmental Studies, Silver Linings for the Elderly in the Philippines: Policies 
and Programs for Senior Citizens, available atchrome-
extension://efaldnbmnnnlbpcajpcglclefindmka}/https://pldswebs.plds.gov.ph/CDN/PUBLICATIONS/pidsdps1909.pdf {last 
accessed June 24, 2022).


Nonetheless, in 2015, PSA data shows that among the senior citizens, 42.1% 
or 3.17 million are still gainful workers, with ~1.19 million as skilled agricultural, 
forestry, and fishery workers (37.7%), ~499,000 as workers engaged in elementary 
occupations (15.8%), and ~427,000 as managers (13.5%).3
Thus, given the studies showing that the Philippines, while still currently a 
young society, may move toward the direction of an ageing one, there is a need to 
provide opportunities for our senior citizens who are still able and willing to obtain 
gainful employment and wish to continue to become economically active and 
productive during their golden years.
Our current policies for the employment of senior citizens are Republic Act No. 9994, 
or the Expanded SeniorCitizens Actof 2010, and Republic Act No. 10911, or the Anti- 
Age Discrimination in Employment Act. Under the Expanded Senior Citizens Act of 
2010, private entities are entitled to an additional deduction from their gross income, 
equivalent to fifteen percent (15%) of the total amount paid as salaries and wages to 
senior citizens. Moreover, matching services shall be made available to senior citizens 
to enable them to be productive members of the society, with their terms of 
employment mandated to conform with the provisions of the Labor Code of the 
Philippines, as amended, and other laws, rules and regulations.
On the other hand, the Anti-Age Discrimination in Employment Act aims to 
promote equal work opportunities by prohibiting arbitrary age limitations in job 
requirements, dismissal, and retirement of employees, except when the age limitations 
fall under the exemptions provided under the law.
To further support and promote equal work opportunities for our senior citizens, 
this bill provides for the following:
1. Mandates the Department of Labor and Employment, through the Public 
Employment Service Offices, to provide matching and employment 
facilitation services to senior citizens who have the capacity and desire to 
work or be re-employed;
2. Increases the allowable deduction from gross income of private entities that 
will employ senior citizens as employees from fifteen percent (15%) to 
twenty-five percent (25%) of the total amount paid as salaries and wages, 
as well as trainings provided to senior citizens, in accordance with Section 
34 of the National Internal Revenue Code;
3. Removes the proviso that the annual income of the senior citizen should not 
exceed the latest poverty threshold, to encourage employers to hire senior 
citizens from all walks of life, as long as they are able, willing and qualified 
to do the job;
3 Philippine Statistics Authority, Facts on Senior Citizens: Results of the 2015 Census of Population, available at chrome- 
extension://efaidnbmnnnibpcajpcg!clefindmkaj/https://psa.gov.ph/system/files/2015%20Fact%20Sheets%20on%20Senior%20C 
itizen_pop.pdf?wtdth=950%26height-700%26iframe=true {last accessed June 24, 2022).


4. Waiving fees and charges from a senior citizen jobseeker if such fee or 
charge is paid in connection with the application for and the granting of 
licenses, proofs of identification, clearances, certificates, or other 
documents usually required in the course of employment; and
5. Allowing employers, the flexibility to grant greater benefits or improve the 
working conditions and terms of employment of senior citizens beyond the 
minimum requirements provided under applicable laws.
Given the foregoing, this bill will redound to the benefit of millions of senior 
citizens who wish to remain economically active and productive. Thus, in line with the 
State’s policy to take care of the interest and welfare of our senior citizens, the 
immediate passage of this bill is earnestly sought.
SENATOR JOEL VILLANUEVA


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22
NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
SENATE
S. B. NO. 360
of the jfe.rn tf.up
•22 JUL 12 All 22
RECEIVED BV;
Introduced by SENATOR JOEL VILLANUEVA
AN ACT EXPANDING EWIPLOYWIENT OPPORTUNITIES FOR SENIOR 
CITIZENS, 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 “Senior Citizens 
Employment Incentives Act of 2022.”
SEC. 2. Declaration of Policies. - It is the policy of the State to take care of the 
interest and welfare of senior citizens, including providing them opportunities for gainful 
employment. For this purpose, the State shall provide incentives to businesses and other 
private entities that employ senior citizens.
SEC. 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


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
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.
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-FIVE PERCENT (25%) of the total 
amount paid as salaries and wages 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 notexceed the latest poverty threshold as [determined]
py BLISHEE)-by4he [National-Statistical Coordination Board (NSCB) of the
National Economic and Development-Authority- (NEDA)] PHILIPPINIi
S-TAT-ISTICSTVUTHQRITY (PSA) for-that-yean-]
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 Education 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.
SEC. 4. Waiver of Fees and Charges. - All government agencies and 
instrumentalities, including government-owned and controlled corporations (GOCCs), 
local government units (LGUs), and government hospitals shall not collect fees and 
charges from a senior citizen jobseeker: Provided, That such fee or charge is paid in 
connection with the application for and the granting of licenses, proofs of identification, 
clearances, certificates, or other documents usually required in the course of employment: 
Provided, further, That the benefit provided under this Act shall only be availed of once.
No fees and other charges shall be collected from senior citizen jobseekers when 
obtaining the following:
(a) Police clearance certificate;
(b) National Bureau of Investigation clearance;
(c) Barangay Clearance;
(d) Medical certificate from a public hospital, provided that fees and charges collected 
for laboratory tests and other medical procedures required for the grant of a 
medical certificate shall not be free of charge;
(e) Birth Certificate;
(f) Marriage Certificate; and


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
(g) Other documentary requirements issued by the government that may be required
by employers from job applicants!
The waiver of fees and charges shall not include those connected in connection 
with an application to take a professional licensure examination conducted by the 
Professional Regulation Commission, application fora Philippine passport, authentication 
and Apostillization of documents from thp Department of Foreign Affairs, application for a 
Career Service Examination (CSC), and application for a driver’s license from the Land 
Transportation Office.
SEC. 5. Interpretation. - Nothing in this Act excludes any private entity from hiring 
qualified senior citizens for consultancy and other types of arrangements, or prevents any 
employer from initiating or providing greater benefits or improving the working conditions 
and terms of employment of senior citizens beyond the minimum requirements provided 
by applicable laws.
SEC. 6. Suppletory Application. - Republic Act No. 10911, or 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. 7. Implementing Rules a^d Regulations. - Within ninety (90) days from 
the effectivity of this Act, the DOLE, National Commission of Senior Citizens (NCSC) and 
the CSC, in coordination with concerned agencies and other stakeholders, shall formulate 
its implementing rules and regulations.
SEC. 8. Separability Clause. - P^ny portion or provision of this Act that is declared 
unconstitutional or invalid shall not have ^he effect of nullifying other portions or provisions 
hereof as long as such remaining portipns can still subsist and be given effect in their 
entirety.
SEC. 9. Repealing Clause. -jAII laws, ordinances, rules, regulations, other 
issuances or parts thereof, which are inconsistent with this Act, are hereby repealed or 
modified accordingly. 
|
SEC. 10. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in Avo (2) newspapers of general circulation.
Approved,