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Republic of the Philippines
House of Representatives
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

4
HOUSE BILL No. 25

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. 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


Representative
First Congressional District of Manila


Republic of the Philippines
House of Representatives
Quezon City, Metro Manila

TWENTIETH CONGRESS,
First Regular Session

HOUSE BILL No. 45

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 the 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 Policy. - 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),
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 Thal the_annual income of the_senior_ciizen- does not

the National | Statistical Coordination Board (NSCB) of the National
Economic—and—Development Authority {NEDA}} PHILIPPINE

The {Department-of-Labor-and_Employment {DOLE} DOLE, in
coordination with other government agencies such as, but not
limited to, the e

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,