FIFTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
First Regular Session 
) 
10 
J.JL 21 
SEN1s07 
S. No. -=--=-_ 
Introduced by Senator Miriam Defensor Santiago 
EXPLANATORY NOTE 
Workers spend at least one-third of their day on the job and, as a result, employers 
are in a unique position to promote the health and safety of their employees. Chronic 
diseases such as heart disease, stroke, cancer, obesity, and diabetes are among the most 
prevalent and costly worker health problems for most employers. Thus, the use by 
employers of effective worksite policies and programs can reduce health risks and 
improve the quality of life for their employees. l 
The Healthy Workforce Act will encourage businesses to educate and motivate. 
their employees to take their health seriously, which is an important step to lowering 
healthcare costs and keeping our population healthy. 
This bill would provide a tax tredit of up to P2,000.00 per employee for the first 
200 employees, and up to Pl,OOO.OO per employee thereafter, to businesses that offer 
comprehensive wellness programs. 
To qualify for the tax credit, employee wellness programs would be required to 
include at least three ofthe following four components: 
I. Health awareness programs that include education and health risk assessment 
programs; 
2. An employee engagement component that: 
a. Establishes a committee to engage employees 111 worksite wellness 
programs through worksite assessments and program planning, delivery, 
evaluation, and improvement efforts; and 
b. Tracks employee participation. 
I http://www.govtrack.us/congresslbilltext.xpd?bill=h 111-1897. 
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3. A behavioral change component that provides for altering employee lifestyles 
to encourage healthy living through counseling, seminars, online programs, or self-help 
materials that provide technical assistance and problem solving skills. The component 
may include programs relating to tobacco use, obesity, stress management, physical 
fitness, nutrition, substance abuse, depression, and mental health promotion (including 
anxiety). 
4. A supportive environment component that includes the following: 
a. Policies and services at the worksite which promote a healthy lifestyle, 
including policies relating to: 
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Tobacco use at the worksite. 
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The nutrition of food available at the worksite through cafeterias and 
vending options. 
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Minimizing stress and promoting positive mental health in the 
workplace. 
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Where applicable, accessible and attractive stairs. 
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The encouragement of physical activity before, during, and after work 
hours. 
b. Qualified incentive benefits for each employee who participates in the 
health screenings or the behavioral change programs. 
c. The opportunity for employees to participate in the management of any 
qualified wellness program. 
d. The tax credit would be available to an eligible employer for 10 years? 
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2 This bill was originally filed in the third regular session of the 141h Congress. 
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FIFTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
First Regular Session 
) 
1 Q 
Introduced by Senator Miriam Defensor Santiago 
AN ACT 
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PROVIDING A TAX CREDIT TO EMPLOYERS FOR THE COSTS OF 
IMPLEMENTING WELLNESS PROGRAMS 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled: 
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SECTION 1. Short Title. - This Act shaH be known as the "Healthy Workforce 
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Act." 
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SEC. 2. Wellness Program Crt:dit. -
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(A) Allowance of Credit. -
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(1) In General. - The wellness program credit for any taxable year during 
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the credit period with respect to an employer is an amount equal to 50 percent of 
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the costs paid or incurred by the employer in connection with a qualified wellness 
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program during the taxable year. For purposes of the preceding sentence, in the 
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case of any qualified wellness program offered as part of an employer-provided 
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group health plan, including health insurance offered in connection with such 
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plan, only costs attributable to the qualified weHness program and not to the group 
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health plan or health insurance coverage may be taken into account. 
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(2) Limitation. - The amount of credit aHowed under paragraph (1) for 
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any taxable year shaH not exceed the sum of the product of P2,000.00 and the 
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llumber of employees of the employer not in excess of 200 employees, plus the ' 
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product of P I ,000 and the number of employees of the employer in excess of 200 
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employees. 


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(B) Qualified Wellness Program. - The tenn "qualified wellness program" means 
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a program which: 
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(1) consists of any 3 ofthe wellness program components, and 
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(2) which is certified by the Secretary of the Department of Health (here 
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called "Secretary"), as a qualified wellness program. 
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(C) Programs must be consistent with Research and Best Practices. -
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(1) In General. - The Secretary shall not certify a program as a qualified 
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wellness program unless the program: 
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(i) is consistent with evidence-based research and best practices, as 
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identified by persons with expertise in employer health promotion and 
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wellness programs, 
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(ii) includes multiple, evidence-based strategies which are based 
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on the existing and emerging research and careful scientific reviews, and 
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(iii) includes st~ategies which focus on employee populations with 
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a disproportionate burden of health problems. 
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SEC. 3. Periodic Updating and Review. -
The Secretary shall establish 
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procedures for periodic review of prqgrams. Such procedures shall require revisions of 
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programs if necessary to ensure compliance with the requirements and require updating 
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of the programs to the extent the Secretary detennines necessary to reflect new scientific 
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findings. 
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SEC. 4. Health Literacy. - The Secretary shall, as part of the certification process, 
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encourage employees to make the programs culturally competent and to meet the health 
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literacy needs of the employees covered by the programs. 
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SEC. 5. Wellness Program Components. - The wellness program components are 
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the following: 
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(A) Health Awareness Component. - A health awareness component which 
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provides for the following: 
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(1) Health Education. - The dissemination of health infonnation which 
addresses the specific needs and health risks of employees. 
(2) Health Screening/f. -
The opportunity for periodic screenings for 
health problems and referrals for appropriate follow up measures. 
(3) Employee Engagement Component. -
An employee engagement 
component which provides for: 
(i) the establishment of a committee to actively engage employees 
in worksite wellness programs through worksite assessments and program 
planning, delivery, evaluation, and improvement efforts, and 
(ii) the tracking of employee participation. 
(4) Behavioral Change Component. - A behavioral change component 
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which provides for altering employee lifestyles to encourage healthy living 
through counseling, seminars, on-line programs, or self-help materials which 
provide technical assistance and problem solving skills. Such component may 
include programs relating to: 
(i) tobacco use 
(ii) obesity 
(iii) stress management 
(iv) physical fitness 
(v) nutrition 
(vi) substance abuse 
(vii) depression, and 
(viii) mental health promotion (including anxiety). 
(5) Supportive Environment Component. -
A supportive environment 
component which includes the following: 
(i) On-Site Policies. - Policies and services at the worksite which' 
promqte a healthy lifestyle, including policies relating to: 
(a) tobacco use at the worksite, 
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(b) the nutrition of food available at the worksite through 
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cafeterias and vending options, 
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(c) minimizing stress and promoting positive mental health 
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in the workplace, 
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(d) where applicable, accessible and attractive stairs, and 
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( e) the encouragement of physical activity before, during, 
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and after work hours. 
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SEC. 6. Participation Incentives. -
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(A) In General. - Qualified incentive benefits for each employee who participates 
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in the health screenings or the behavioral change programs. Qualified incentive benefits 
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mean any benefit which is approved by the Secretary. 
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(B) Employee Input. -
The opportunity for employees to participate In the 
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management of any qualified wellness program. 
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(C) Participation Requirement. -
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(1) In General. - No credit shall be allowed unless the Secretary certifies, 
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as a part of any required certification, that each wellness program component of . 
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the qualified wellness program applies to all qualified employees of the employer. 
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The Secretary shall prescribe rules under which an employer shall not be treated 
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as failing to meet the reqqirements merely because the employer provides 
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specialized programs for employees with specific health needs or unusual 
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employment requirements or provides a pilot program to test new wellness 
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strategies. 
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SEC. 7. Qualified Employee. - Qualified employee means: 
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(A) for employers offering health insurance coverage, an employee who IS 
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eligible for such coverage, or 
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(B) for employers not offering health insurance coverage, an employee who 
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works an average of not less than 25 hours per week during the taxable year. 
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SEC. 8. Special Rules. - No credit shall be allowable with respect to any qualified 
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wellness program of any taxpayer who receives a grant provided by the Philippine 
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Government in connection with such program. The Secretary shall prescribe rules 
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providing for the waiver of this paragraph with respect to any grant which does not 
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constitute a significant portion of the funding for the qualified wellness program. 
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SEC. 9. Credit Period. -
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(A) In General. - Credit period means the period of 10 consecutive taxable years 
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beginning with the taxable year in which the qualified wellness program is first certified 
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under this section. 
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(B) Special Rule for Existing Programs. -
In the case of an employer (or 
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predecessor) which operates a wellness program for its employees on the date of the 
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effectivity of this Act shall be applied by substituting "3 consecutive taxable years" for 
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"10 consecutive taxable years". The Secretary shaH prescribe rules under which this Act 
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shaH not apply if an employer is required to make substantial modifications in the 
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existing well ness program in order to qualify such program for certification as a qualified 
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weHness program. 
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SEC. 10. Outreach. - The Secretary shall institute an outreach program to inform 
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businesses about the availability of the weHness program credit under this Act as well as 
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to educate businesses on how to develop programs according to recognized and 
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promising practices and on how to measure the success of implemented programs. 
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SEC. 11. Appropriations. - The funds needed for the initial implementation of 
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this Act shall be charged against the appropriations of the Department of Health. 
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Thereafter, such amount as may be necessary for its full implementation shall be included 
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in the annual General Appropriations Act as a distinct and separate item. 
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SEC. 12. Separability Clause. - If any provision or part hereof, is held invalid or 
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unconstitutional, the remainder of the 'Act or the provision not otherwise affected shall 
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remain valid and SUbsisting. 
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SEC. 13. Repealing Clause. - Any law, presidential decree or issuance, executive 
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order, letter of instruction, administrative order, rule or regulation contrary to, or 
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inconsistent with the provisions of this Act is hereby repealed, modified or amended 
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accordingly. 
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SEC. 14: E;fJectivity Clause. - This Act shall take effect fifteen (IS) days after its 
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publication in at least two (2) newspapers of general circulation. 
Approved, 
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