TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
SENATE 
Senate Bill No.
Senate
1 ' vOffitP of tl'p S f ri rt.irjJ
25 AUG-7 P6 :11
RECEIVED BY:
Introduced by Senator JOEL VILLANUEVA
AN ACT
EXPANDING EMPLOYMENT OPPORTUNITIES FOR SENIOR 
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 
7432, ENTITLED "AN ACT TO MAXIMIZE THE CONTRIBUTION OF 
SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND 
SPECIAL PRIVILEGES AND FOR OTHER PURPOSES," AS 
AMENDED
EXPLANATORY NOTE
Republic Act No. 7432, entitled "An Act to Maximize the Contribution of Senior 
Citizens to Nation Building, Grant Benefits and Special Privileges and for Other 
Purposes," and its subsequent amendments were enacted to recognize the invaluable 
contributions of senior citizens to our society and institutionalize government support 
to help them live comfortably and with dignity in their later years.
According to the 2020 Census of Population and Housing, senior citizens 
constitute 8.5% of the population, equivalent to 9.22 million Filipinos who are aged 
60 years old and above.1
While this number is relatively small compared to the total population of the 
Philippines, studies hove shown that the country may have an ageing and aged 
population in the coming years. Citing projections made by the United Nations 
Department of Economic and Social Affairs (UN DESA), the Philippine Institute for 
Developmental Studies (PIDS) said 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
1 PSA. Age and Sex Distribution in the Phiiippine Popuiation (2020 Census of Popuiation and Housing). Available 
at https://psa.gov.phA:ontent/age-and-sex-distribution-philippine-population-2020-census-population-and-
housing (Accessed on 10 July 2025).


above), and "eventually become an aged society" by 2069 (i.e., at least 14% of the 
population is aged 65 or above).2
Thus, while still currently a young society, the Philippines may move towards the 
direction of an ageing one. Therefore, 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 economicaily active and productive during their golden years.
Under our current laws, 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. In addition, matching services are provided 
to help them become more productive members of society, with their employment 
terms required to comply with the provisions of the Labor Code and other pertinent 
laws. It is also prohibited to impose arbitrary age limitations on job requirements, 
hiring, compensation, promotion, training, dismissal, and retirement of employees, 
except when the age limitations fall under the exceptions provided under the law.
Hence, to further support and promote equal work opportunities for our senior 
citizens, this bill seeks to;
a) 
Mandate 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;
b) 
Increase the allowable deduction from gross income of private entities that will 
employ senior citizens 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;
c) 
Remove 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;
d) 
Waive government fees and charges for senior citizen jobseekers 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
e) 
Strengthen the design and delivery of training programs tailored to the needs of 
senior citizens, with the specific inclusion of the Technical Education and Skills
2 PIDS. Silver Linings for the Elderly in the Philippines: Policies and Programs for Senior Citizens. Discussion 
Paper Series No. 2019-09. Pubiished in September 2019. Avaiiable at 
https://pidswebs.pids.gow.ph/CDN/PUBLICAT10NS/pidsdpsl909.pdf (Accessed on 10 Juiy 2025).


Development Authority as among the coordinating agencies tasked for its 
implementation.
Given the foregoing, this bill would redound to the benefit of millions of senior 
citizens who wish to remain economically active and productive. The enactment of this 
measure would reaffirm the government's commitment to inclusivity, dignity, and 
equal opportunities for all, regardless of age, and foster a society that values the 
wisdom and experience of its senior citizens.
Hence, the immediate passage of this bill is earnestly sought.
joei^illanuevaQk


TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
SENATE
Senate Bill No. 1151
(©ffiic of tlif €:cr,etnt7
25 AUG-7 P6 :ll
RECEIVED BY:
Introduced by Senator JOEL VILLANUEVA
AN ACT
EXPANDING EMPLOYMENT OPPORTUNITIES FOR SENIOR 
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 
7432, ENTITLED "AN ACT TO MAXIMIZE THE CONTRIBUTION OF 
SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND 
SPECIAL PRIVILEGES AND FOR OTHER PURPOSES," AS 
AMENDED
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
SECTION 1. Short Title. - This Act shall be known as the "Senior Citizens
2 
Employment Incentives Act"
3 
SEC. 2. Declaration of Policy. - It is the policy of the State to take care of the
4 
interest and welfare of senior citizens and provide them with opportunities for gainful
5 
employment. For this purpose, the State shall provide incentives to businesses and
6 
other private entities that employ senior citizens. The State shall also expand
7 
accessibility to government services to improve the access of senior citizens to
8 
employment.
9 
SEC. 3. Incentives to Private Firms Employing Senior Citizens. - Section
10 
5 of Republic Act No. 7432, as amended, is hereby further amended to read as follows:
11 
"SEC. 5. Government Assistance. - The government shall provide the
12 
following:
13 
(a) Employment


1 
Senior citizens who have the capacity and desire to work, or be re-
2 
employed, shall be provided information and matching services OF
3 
AVAILABLE JOB OPPORTUNITIES BY THE DEPARTMENT OF
4 
LABOR AND EMPLOYMENT (DOLE), THROUGH THE PUBLIC
5 
EMPLOYMENT SERVICE OFFICES (PESOS), to enable them to be
6 
productive members of society. Terms of employment shall conform
7 
with the provisions of the Labor Code, as amended, and other laws,
8 
rules and regulations.
9 
Private entities that will employ senior citizens as employees, upon the
10 
effectivity of this Act, shall be entitled to an additional deduction from
11 
their gross income, equivalent to [fifteen-percent-(15%)] TWENTY-
12 
FIVE PERCENT (25%) of the total amount paid as salaries, [af^]
13 
wages, AND TRAININGS PROVIDED to senior citizens, subject to
14 
the provision of Section 34 of the NIRC, as amended: Provided,
15 
however, That such employment shall continue for a period of at least
16 
six (6) months. [Provided, further. That the annual income of the
17 
senior citEcn does not exceed the latest poverty threshold..as
18 
published by the Phitippine Statistics Authority (PSA) for that year.]
19 
The [Department of Labor and Employment (DOLE)] DOLE, in
20 
coordination with other government agencies such as, but not limited
21 
to, the [Technology and—Livelihood—Resource -Center—(-TLRC)]
22 
TECHNICAL 
EDUCATION AND SKILLS DEVELOPMENT
23 
AUTHORITY (TESDA) and the Department of Trade and Industry
24 
(DTI), shall assess, design and implement training programs that will
25 
provide skills and welfare or livelihood support for senior citizens.
26 
XX X"
27 
SEC. 4. Waiver of Fees and Charges. - All government agencies and
28 
instrumentalities, including government-owned and controlled corporations (GOCCs),
29 
local government units (LCDs), and government hospitals shall not collect fees and
30 
charges from a senior citizen jobseeker: Provided, That such fee or charge is paid in
31 
connection with the application for and the granting of licenses, proofs of


1 
identification, clearances, certificates, or other documents usually required in the
2 
course of employment.
3 
No fees and other charges shall be collected from senior citizen jobseekers when
4 
obtaining the following:
5 
(a) Police clearance certificate;
6 
(b) National Bureau of Investigation clearance;
7 
(c) Barangay clearance;
8 
(d) Medical certificate from a public hospital: Provided, That fees and charges
9 
collected for laboratory tests and other medical procedures required for the grant
10 
of a medical certificate shall not be free of charge;
11 
(e) Birth Certificate;
12 
(f) 
Marriage Certificate; and
13 
(g) Other documentary requirements issued by the government that may be
14 
required by employers from job applicants.
15 
The waiver of fees and charges shall not include those in connection with an
16 
application to take a professional licensure examination conducted by the Professional
17 
Regulation Commission (PRC), application for a Philippine passport, authentication and
18 
apostillization of documents from the Department of Foreign Affairs (DFA), application
19 
for a career service examination, and application for a driver's license from the Land
20 
Transportation Office (LTO).
21 
SEC. 5. Interpretation. - Nothing in this Act excludes any private entity from
22 
hiring qualified senior citizens for consultancy and other types of arrangements, or
23 
prevents any employer from initiating or providing greater benefits or improving the
24 
working conditions and terms of employment of senior citizens beyond the minimum
25 
requirements provided by applicable laws.
26 
SEC. 6. Suppietory Application. - Republic Act No. 10911, or the "Anti-Age
27 
Discrimination in Employment Act," and all other applicable laws, rules, and
28 
regulations shall have suppietory application in cases involving employment of senior
29 
citizens not provided for under this Act.
30 
SEC. 7. Implementing Rules and Regulations. - Within ninety (90) days
31 
from the effectivity of this Act, the DOLE, the National Commission of Senior Citizens
32 
(NCSC), and the Civil Service Commission (CSC) shall, in coordination with other


1 
relevant government agencies and stakeholders, promulgate the implementing rules
2 
and regulations (IRR) to effectively carry out the provisions of this Act.
3 
Failure of the relevant government agencies to promulgate the IRR within the
4 
specified period shall subject the heads of these government agencies to
5 
administrative penalties under applicable civil service laws.
6 
Should the IRR contain provisions that are contrary to this Act, the heads of the
7 
government agencies responsible for such provision, when done in bad faith or with
8 
gross negligence, shall be held administratively liable.
9 
SEC. 8. Separability Clause. - If any portion or provision of this Act is declared
10 
unconstitutional, the remainder hereof or any provisions not affected thereby shall
11 
remain in force and effect.
12 
SEC. 9. Repealing Clause. - Any law, presidential decree or issuance,
13 
executive order, letter of instruction, rule, or regulation inconsistent with the
14 
provisions of this Act is hereby repealed or modified accordingly.
15 
SEC. 10. Effectivity. - This Act shall take effect fifteen (15) days after its
16 
complete publication in the Official Gazette or in a newspaper of general circulation.
Approved,