NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  9732 
EXPLANATORY NOTE 
With the outbreak of the COVID-19 pandemic, “work from home” or telecommuting has 
been becoming the norm in some, if not most, of the workforce.  
With the “work from home” setup, it cannot be denied that there is an increase in the 
expense of the employee. While there are some companies that pay for these additional 
expenses, many leave it up to the employee.  
Republic Act No. 11165 or the "Telecommuting Act" was enacted last 2018 but there 
is no provision on additional expenses of employees and it only covers the private sector.  
Thus, this bill is filed aimed at amending Republic Act No. 11165 by expanding its 
coverage to include the public or government sector as government employees also require 
assistance and by requiring employers to provide their telecommuting employees with a Php 
1,000.00 non-taxable allowance per month to answer for the additional cost of utilities from 
telecommuting. 
In view of the foregoing, the immediate passage of this bill is earnestly requested. 
RUFUS B. RODRIGUEZ 
December 12, 2023
2:37 pm


NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  9732
AN ACT 
EXPANDING THE COVERAGE OF THE TELECOMMUTING ACT AND PROVIDING 
INCENTIVES FOR TELECOMMUTING EMPLOYEES, AMENDING FOR THE PURPOSE, 
REPUBLIC ACT NO. 11165, OTHERWISE KNOWN AS THE TELECOMMUTING ACT AND 
FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
Section 1. Section 4 of Republic Act No. 11165, otherwise known as the Telecommuting Act, 
is hereby amended to read as follows: 
SEC. 4. Telecommuting Program — An employer in the private OR 
PUBLIC sector may offer a telecommuting program to its employees on a 
voluntary basis, and upon such terms and conditions as they may mutually 
agree upon; X X X 
Sec. 2. A new section is hereby inserted after Section 8 of Republic Act No. 11165, which 
shall read as follows: 
"SEC 9. INCENTIVES FOR TELECOMMUTING EMPLOYEES. ALL 
EMPLOYEES WORKING UNDER A TELECOMMUTING PROGRAM 
SHALL BE ENTITLED TO A NON-TAXABLE TELECOMMUTING 
ALLOWANCE OF AT LEAST ONE THOUSAND PESOS (P1,000.00) 
FOR EVERY MONTH SERVED UNDER SUCH AGREEMENT. 
PROVIDED, THAT, NOTHING IN THIS PROVISION SHALL BE 
CONSTRUED 
TO 
ELIMINATE 
OR 
IN 
ANY 
WAY 
DIMINISH 
SUPPLEMENTS, ALLOWANCES, OR OTHER EMPLOYEE BENEFITS 
SERVING A SIMILAR PURPOSE BEING ENJOYED AT THE TIME OF 
THE IMPLEMENTATION OF THIS LAW. PROVIDED FURTHER, THAT, 
NOTHING IN THIS PROVISION SHALL BE INTERPRETED TO 
PROHIBIT THE EMPLOYERS OR THE COLLECTIVE BARGAINING 
AGREEMENT FROM PROVIDING TERMS HIGHER OR MORE 
FAVORABLE THAN THE ABOVE-MENTIONED RATE. PROVIDED 
FINALLY, 
THAT, 
ALLOWANCES 
GRANTED 
BY 
PRIVATE 
EMPLOYERS UNDER THIS PROVISION SHALL BE DEDUCTIBLE FOR 
INCOME TAX PURPOSES." 
Sec. 3. All succeeding sections of RA 11165 are hereby renumbered accordingly. 
Sec. 4. Penalties. Any violation of the provisions of this Act shall be punished with a fine of 
not more than One Hundred Thousand Pesos (P100,000.00). 


Sec. 5. Implementing Rules and Regulations. —The Department of Labor and Employment, 
the Department of Finance, and the Bureau of Internal Revenue shall promulgate the rules 
and regulations to implement this Act within ninety (30) days from the effectively of this Act. 
 
Sec. 6. Separability Clause. — If any provision or part thereof is held invalid or 
unconstitutional, the remainder of the law or the provision not otherwise affected shall remain 
valid and subsisting. 
 
Sec. 7. 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. 
 
Sec. 8. Effectivity Clause. — This Act shall take effect fifteen (15) days after its publication in 
at least two (2) newspapers of general circulation. 
 
Approved,