EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
S E N A T E  
O
S. No. ^°15
of il)i- » ''i r f r n v p
T9 
JUL-2 P6T5
Introduced by Senator Francis "Tol" N. Tolentino
AN ACT
PROVIDING INCENTIVES TO ALL BARANGAY OFnCIALS, INCLUDING 
BARANGAY TANODS AND MEMBERS OF THE LUPONG TAGAPAMAYAPA, AND 
BARANGAY EMPLOYEES
EXPLANATORY NOTE
Barangay 
officials 
- 
including 
tanods 
and 
members 
of the 
Lupong 
Tagapamayapa - and employees are expected to perform their mandated duties and 
responsibilities at the community level by maintaining public order, enforcing laws and 
ordinances, implementing relevant programs and promoting the general welfare, 
among others. They are considered the forefront of public service by their 
constituents. With this being said, they basically represent the grassroots level.
Although considered the closest government officials to the people, they are 
the most underappreciated among government employees in terms of salary as well 
as employment benefits and privileges. They do their best to deliver local services 
despite limited funding given to them. Thus, it is only right that the State duly 
recognizes these workers by granting them well-deserved benefits and incentives.
First, this bill proposes the income tax exemption of salaries, wages, 
compensation, remuneration, emoluments and other employment benefits. Moreover^ 
they will be given benefit coverage under the Government Service Insurance System 
as well as other medical and health service government programs under existing laws.


Barangay officials and employees will also enjoy free legal representation in the event 
that they become involved as a party litigant in administrative or criminal case 
connected with the performance of their duties.
These government officials from the smallest political unit are given intensive 
set of duties and responsibilities to effectively serve their constituents. Hence, this 
proposed legislation hopes to acknowledge their importance in catalyzing meaningful 
change to their respective communities.1
INCISTTOL" N. TOLENTINO
Senator
1 T h is  w a s  lift e d  f r o m  a  b ill f ile d  b y  t h e  la te  S e n a to r M ir ia m  D e fe n s o r S a n tia g o  in  t h e  F o u r te e n th  C o n g re s s , F irs t 
R e g u ia r S e s s io n , re file d  d u r in g  th e  S ix te e n th  C o n g re s s , T h ird  R e g u la r S e s s io n , a n d  is n o w  re file d  d u rin g  th e  
E ig h te e n th  C o n g re s s  in  h e r  h o n o r.


EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
F irst Regular Session
of !ljr ^ I ’crrfnrp
S E N A T E
S. No. °15
'19 
JUL-2 P6:15
Rpr
In tro d u ce d  b y S enator Francis "T o l" N. T olentin o 1 1
AN ACT
PROVIDING INCENTIVES TO ALL BARANGAY OFFICIALS, INCLUDING 
BARANGAY TANODS AND MEMBERS OF THE LUPONG TAGAPAMAYAPA, AND 
BARANGAY EMPLOYEES
Be i t  enacted b y  the Senate a n d  House o f Representatives o f  th e  Philippines in 
Congress assembled:
1 
Section 1. S hort Title. - This Act shall be known as the "Barangay Workers
2 
Incentives Act."
3 
Sec. 2. Declaration o f  Policy. -  It is the declared policy of the State to promote
4 
and enhance the efficiency and responsiveness of barangay officials and employees,
5 
the government workers who make democracy work at the grassroots level in the
6 
smallest territorial and political subdivision of the government which is the barangay.
7 
To achieve this objective, the State shall adopt measures and provide such incentives
8 
not only to help ensure the faithful performance of the duties and functions of
9 
barangay officials and employees but also to raise their quality of life.
10 
Sec. 3. Tax Exemption. - All amounts received by barangay officials, including
11 
Barangay Tanods and members of the Lupong Tagapamayapa - hereinafter
12 
particularly referred to as "barangay officials and barangay employees" - such as
13 
salaries, wages, compensation, remuneration and other emoluments like honoraria
14 
and allowances shall be exempt from income taxation. Gross benefits received by such


1 
officials and employees, o f whatever kind or character, shall likewise be exempted
2 
from taxation.
3 
Sec. 4. Exem ption fro m  POEA fees. - Relatives of elected barangay officials
4 
within the first degree of consanguinity who shall decide to pursue employment
5 
outside the country shall be exempt from fees imposed by the Philippine Overseas
6 
Employment Administration.
7 
Sec. 5. GSIS B enefit Coverage. - All barangay officials and barangay employees
8 
shall be considered members of the Government Service Insurance System (GSIS)
9 
and shall be covered with life insurance and social security protecbon, including
10 
retirement, disability, separation and unemployment benefits and such other benefits
11 
as may extended by the GSIS, subject to limitations provided by law.
12 
The GSIS shall make special provisions in order to facilitate the inclusion of
13 
barangay officials and barangay employees, in the benefit coverage of GSIS.
14 
Sec. 6. Health Benefits. - Government medical and health insurance programs
15 
under existing laws shall include in their coverage free basic health services and
16 
medicine to barangay officials and barangay employees.
17 
Sec. 7. Legal Representation. -  Barangay officials and em ployees w ho m ay be
18 
involved as party litigants in administrative or criminal cases filed in connection with
19 
the performance of their official duties shall, as a member of right, be entitled to the
20 
free legal services of the Public Attorney's Office (PAO) who shall facilitate the legal
21 
representation of the such officials and employees by a counsel.
22 
Such benefit of legal representation shall include an exemption from payment
23 
of docket and other lawful fees, and of transcripts of stenographic notes which the
24 
court may order to be furnished the barangay officials and employees.
25 
Sec. 8. Im plem enting Rules and Regulations. - Within six (6 ) months from the
26 
effectivity of this Act, the Department of Interior and Local Government, in
27 
coordination and consultation with the Department o f Justice, the Department of
28 
Health, the Government Service Insurance System and other agencies concerned,
29 
shall promulgate such rules or guidelines as may be necessary for the proper
30 
implementation of this Act.


1 
Sec. 9. Separability Clause. -  I f  any provision o r p a rt he re o f is held invalid or
2 
unconstitutional, th e  sam e shall n o t a ffe ct th e  validity and e ffe ctivity o f th e  other
3 
provisions hereof.
4 
Sec. 10. Repeating Clause. -  All laws, decrees, orders, and issuances, o r portions
5 
thereof, w hich are inconsistent w ith  th e  provisions o f th is Act, are hereby repealed,
6 
am ended o r m odified accordingly.
7 
Sec. 11. E ffectivity Clause. -  This A ct shall take e ffe ct fifte e n  (1 5 ) days a fte r its
8 
publication in th e  O fficial G azette o r in tw o  (2 ) new spapers o f general circulation.
Approved,