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SOCIAL LEGISLATION it may provide;

Social Security Benefits (RA 1161, as amended
by RA 8282) "(b) The full payment shall be advanced by the
GSIS (RA 8291) employer within thirty (30) days from the filing of
Limited Portability Law (RA 7699) the maternity leave application;
Benefits under the Employees Compensation
Program (PD 626) "(c) That payment of daily maternity benefits shall
PhilHealth Benefits (RA 7875, as amended by be a bar to the recovery of sickness benefits
RA 9241) Provided by this Act for the same period for which
Pag-ibig Benefits (RA 9679) daily maternity benefits have been received;

Maternity Leave (RA 1161, as amended by RA "(d) That the maternity benefits Provided under this
8282) section shall be paid only for the first four (4)
Paternity Leave (RA 8187) deliveries or miscarriages;
Parental Leave for solo Parents (RA 8972)
Leave for Victims of VAWC (RA 9262) "(e) That the SSS shall immediately reimburse the
Thirteenth Month Pay (PD 851) employer of one hundred percent (100%) of the
Expanded Senior Citizens Act (RA 7432) amount of maternity benefits advanced to the
Magna Carta for Women (RA 9710) employee by the employer upon receipt of
Expanded Senior Citizens Act (RA 7432 as satisfactory proof of such payment and legality
amended by RA 9994 and RA 10645) thereof; and
Anti-Age Discrimination in Employment Act (RA
10911) "(f) That if an employee member should give birth or
Discrimination re: Illnesses suffer miscarriage without the required contributions
a. Tuberculosis (DOLE Dept. Order No. 73- having been remitted for her by her employer to the
05, S. of 2005 SSS, or without the latter having been previously
b. Hepatitis B (Department Advisory No. notified by the employer of the time of the
5, S. of 2010 pregnancy, the employer shall pay to the SSS
c. HIV & Aids (DOLE Dept. Order 102-1, damages equivalent to the benefits which said
S.of 2010 and RA 8504 employee member would otherwise have been
entitled to.

(RA 1161, as amended by RA 8282)

Maternity Leave
A. Coverage (RA 8187)
This benefit applies to all female employees, whether Paternity Leave
married or unmarried. A. Coverage
Paternity Leave is granted to all married male
B. Entitlement employees in the private sector, regardless of their
Every pregnant employee in the private sector, employment status (e.g., probationary, regular,
whether married or unmarried, is entitled to contractual, project basis). The purpose of this benefit
maternity leave benefit of is to allow the husband to lend support to his wife
(60) days in case of normal delivery or during her period of recovery and/or in nursing her
miscarriage, or newborn child.
(78) days, in case of Caesarian section
delivery, Government employees are also entitled to the
with benefits equivalent to one hundred paternity leave benefit. They shall be governed by the
percent (100%) of the average daily salary Civil Service rules.
credit of the employee as defined under the
law. B. The Paternity Leave Benefit
Paternity leave benefit shall apply to the first four (4)
To be entitled to the maternity leave benefit, a female deliveries of the employees lawful wife with whom he
employee should be is cohabiting. For this purpose, cohabiting means the
1. an SSS member employed at the time of her obligation of the husband and wife to live together.
delivery or miscarriage;
2. she must have given the required notification If the spouses are not physically living together
to the SSS through her employer; and because of the workstation or occupation, the male
3. her employer must have paid at least three employee is still entitled to the paternity leave benefit.
monthly contributions to the SSS within the
twelve-month period immediately before the The paternity leave shall be for seven (7) calendar
date of the contingency (i.e., childbirth or days, with full pay, consisting of basic salary and
miscarriage). mandatory allowances fixed by the Regional Wage
Board, if any, provided that his pay shall not be less
The maternity leave benefit, like other benefits granted than the mandated minimum wage.
by the Social Security System (SSS), is granted to
employees in lieu of wages. Thus, this may not be C. Usage of the paternity leave shall be after the
included in computing the employees thirteenth- delivery, without prejudice to an employers policy of
month pay for the calendar year. allowing the employee to avail of the benefit before or
during the delivery, provided that the total number of
"SEC. 14-A. Maternity Leave Benefit. - A female days shall not be more than seven (7) calendar days
member who has paid at least three (3) monthly for each covered delivery.
contributions in the twelve-month period
immediately preceding the semester of her D. Conditions for Entitlement
childbirth or miscarriage shall be paid a daily A married male employee shall be entitled to paternity
maternity benefit equivalent to one hundred percent leave benefit provided that he has met the following
(100%) of her average daily salary credit for sixty conditions:
(60) days or seventy-eight (78) days in case of 1. He is an employee at the time of the delivery of
caesarian delivery, subject to the following his child;
2. He is cohabiting with his spouse at the time
that she gives birth or suffers a miscarriage;
3. He has applied for paternity leave with his
"(a) That the employee shall have notified her employer within a reasonable period of time
employer of her pregnancy and the probable date of from the expected date of delivery by his
her childbirth, which notice shall be transmitted to pregnant spouse, or within such period as may
the SSS in accordance with the rules and regulations
be provided by company rules and regulations, 5) Any family member who assumes the responsibility
or by collective bargaining agreement; and of head of family as a result of the death,
4. His wife has given birth or suffered a abandonment, disappearance or prolonged
miscarriage. absence of the parents or solo parent.

B. Conditions for entitlement

E. Application for Paternity Leave A solo parent employee shall be entitled to the
The married male employee shall apply for paternity parental leave under the following conditions:
leave with his employer within a reasonable period of (1) He/she has rendered at least one (1) year of
time from the expected date of delivery by his service, whether continuous or broken;
pregnant spouse, or within such period as may be (2) He/she has notified his/her employer that
provided by company rules and regulations, or by he/she will avail himself/herself of it, within a
collective bargaining agreement. In case of a reasonable period of time; and
miscarriage, prior application for paternity leave shall (3) He/she has presented to his/her employer a
not be required. Solo Parent Identification Card, which may be
obtained from the DSWD office of the city or
F. Nonconversion to Cash municipality where he/she resides.

In the event that the paternity leave is not availed of, it C. AVAILMENT
shall not be convertible to cash and shall not be The parental leave is an additional benefit which shall
cumulative. be for seven (7) working days every year, with full pay,
consisting of basic salary and mandatory allowances.
G. Crediting of Existing Benefits
1. If the existing paternity leave benefit under the D. GRANT OF FLEXIBLE WORK SCHEDULE
collective bargaining agreement, contract, or The employer shall provide for a flexible working
company policy is greater than seven (7) schedule for solo parents: Provided, That the same
calendar days as provided for in RA 8187, the shall not affect individual and company productivity:
greater benefit shall prevail. Provided, further, That any employer may request
2. If the existing paternity leave benefit is less exemption from the above requirements from the DOLE
than that provided in RA 8187, the employer on certain meritorious grounds. [Section 6]
shall adjust the existing benefit to cover the Protection against work discrimination
difference. No employer shall discriminate against any solo parent
employee with respect to terms and conditions of
Where a company policy, contract, or collective employment on account of his/her status. [Section 7]
bargaining agreement provides for an emergency or
contingency leave without specific provisions on E. TERMINATION OF THE BENEFIT
paternity leave, the employer shall grant to the A change in the status or circumstance of the parent
employee seven (7) calendar days of paternity leave. claiming the benefit under the law, such that he/she is
no longer left alone with the responsibility of
parenthood, shall terminate his/her eligibility for this
(RA 8972) benefit.
Parental Leave for Solo Parents Act

RA 8972 or the Solo Parents Welfare Act provides for F. WHAT ARE THE CONDITIONS FOR THE
benefits and privileges to solo parents and their TERMINATION OF THE PRIVILEGES OF A SOLO
children. It aims to develop a comprehensive package PARENT?
of social development and welfare services for solo A change in the status or circumstances of the
parents and their children to be carried out by the parent claiming benefits under this Act, such that
Department of Social Welfare and Development he/she is no longer left alone with the responsibility
(DSWD), as the lead agency, various government of parenthood, shall terminate his/her eligibility for
agencies including NSO and other related NGOs. benefits such as change in the status with
marriage, the concerned parent is no longer left
WHEN DID RA 8972 TAKE EFFECT? alone with the responsibility of parenthood, etc.
Signed into law on November 7, 2000
Took effect on November 28, 2000. G. DOES THE SOLO PARENT ACT APPLY TO
Its (IRR) was approved in April 2002.
The law did not consider this as one of the
categories of solo parent since the other spouse
A. COVERAGE: WHO ARE CONSIDERED AS SOLO still exercises duties over his/her family. However, if
PARENTS? the other parent is abroad and has lost contact
Solo Parent is any individual who falls under any of the with his/her family for a year or more, the other
following categories: parent who is left with the custody of the family,
1) A woman who gives birth as a result of rape and may be considered as solo parent, provided proofs
other crimes against chastity even without a final are presented to qualify as such.
conviction of the offender, provided that mother
keeps and raises the child. H. WHAT IS THE PACKAGE OF SERVICES FOR
2) Parent left solo or alone with the responsibility of SOLO PARENT?
parenthood due to the following circumstances: The comprehensive package of programs/services for
a. Due to death of spouse. solo parents includes
b. Spouse is detained or is serving sentence for a
criminal conviction for at least one (1) year.
c. Physical and/or mental incapacity of spouse as self-employment and skills development,
certified by a public medical practitioner. employment-related benefits,
d. Legal separation or de facto separation from psychosocial,
spouse for at least one (1) year, as long as educational,
he/she is entrusted with the custody of the health and housing services.
e. Declaration of nullity or annulment of marriage I. WHAT ARE THE CRITERIA FOR SUPPORT?
as decreed by a court or by a church as long as Any solo parent whose income in the place of
he/she is entrusted with the custody of the domicile falls below the poverty threshold as set by
children. the National Economic and Development Authority
3) Unmarried mother/father who has preferred to (NEDA) and subject to the assessment of the DSWD
keep and rear her/his child/children instead of worker in the area shall be eligible for assistance. A
having others care for them or give them up to a Solo Parent can directly inquire from the following
welfare institution. agencies to avail of their services:
4) Any other person who solely provides parental care 1. Health Services (DOH)
and support to a child or children. 2. Educational Services (CHED, TESDA)
3. Housing (NHA)
4. Parental Leave (Employer, DOLE, CSC) parental leave at least one (1) week prior to
availing the solo parent leave, except on
Solo parent whose income is above the poverty emergency cases.
threshold shall enjoy only such limited benefits as 4. The solo parent employee may avail of parental
flexible work schedule, parental leave and others to leave under any of the following circumstances:
be determined by the DSWD. a. Attend to personal milestones of a child such
as birthday, communion, graduation and
J. WHAT ARE THE STEPS TO AVAIL OF THE other similar events;
PACKAGE OF SERVICES? b. Perform parental obligations such as
A solo parent shall apply for a Solo Parent enrollment and attendance in school
Identification Card (Solo Parent ID) from the programs, PTA meetings and the like;
City/Municipal Social Welfare and Development c. Attend to medical social, spiritual and
(C/MSWD) Office. Once the C/MSWD Office issues recreational needs of the child;
the Solo Parent ID, a solo parent can apply for d. Other similar circumstances necessary in the
services he/she needs from the C/MSWD Office or performance of parental duties and
to specific agencies providing such responsibilities, where physical presence of
assistance/services. the parent is required.
5. The head of agency/office concerned may
WHAT ARE THE REQUIREMENTS IN SECURING A determine whether granting of parental leave is
SOLO PARENT ID? proper or may conduct the necessary investigation
1. Barangay certificate residency in the area; to ascertain if grounds for termination and
2. Documents/Evidence that the applicant is a solo withdrawal of the privilege exist.
parent (e.g. death certificate of spouse,
declaration of nullity of marriage, medical CAN A SOLO PARENT AVAIL OF THE MATERNITY
certificate if incapacitated); and LEAVE? There is no provision in the law that there is a
3. Income Tax Return (ITR) or certification from the maternity leave for Solo Parents, however, other laws
barangay/municipal treasurer. can be applied.

Leave for Victims of VAWC
SEPARATED FROM HUSBAND/WIFE? A Certificate Violence against women and their children, as
issued by the Barangay Captain indicating the used in Republic Act 9262 (the Anti-Violence Against
circumstances on ones being a solo parent. Women and Their Children Act of 2004), refers to any
act or a series of acts committed by any person against
IF A SOLO PARENT FILES THE APPLICATION, CAN a woman who is his wife, former wife, or against a
AN ID BE SECURED RIGHT AWAY? No. The Social woman with whom the person has or had a sexual or
Worker has to complete the assessment/evaluation of dating relationship, or with whom he has a common
the solo parent situation. The ID will be issued after 30 child, or against her child whether legitimate or
days from filing. The validity of the ID is one year and is illegitimate, within or without the family abode, which
renewable. will result in or is likely to result in physical, sexual,
psychological harm or suffering, or economic abuse
WHAT IS PARENTAL LEAVE? including threats of such acts, battery, assault,
Parental Leave refers to leave benefits granted to a coercion, harassment or arbitrary deprivation of
solo parent to enable said parent to perform parental liberty.
duties and responsibilities where physical presence is
required as provided under Civil Service Commission B. Coverage and Purpose
(CSC) Memorandum Circular No. 08, series 2004. Private sector women employees who are victims as
defined in RA 9262 shall be entitled to the paid leave
IS PARENTAL LEAVE RETROACTIVE SINCE THE benefit under such terms and conditions provided
Parental leave is non-cumulative and can be availed
only during the current year. Further, it can only be The leave benefit shall cover the days that the woman
availed after the issuance of the Solo Parent ID. employee has to attend to medical and legal concerns.

IS THE 7-DAY PARENTAL LEAVE IN ADDITION TO C. Requirement for Entitlement

THE EXISTING 3-DAY SPECIAL LEAVE PRIVILEGE? To be entitled to the leave benefit, the only
The law clearly indicates that the granting of the 7-day requirement is for the victim employee to present to
parental leave is on top of the 3-day special leave and her employer a certification from the barangay
other mandatory leave benefits. chairman (Punong Barangay) or barangay councilor
(Barangay Kagawad) or prosecutor or the Clerk of
CAN A SOLO PARENT APPLY FOR PARENTAL LEAVE Court, as the case may be, that an action relative to
FOR ANY CHILD? the matter is pending.
Yes, as long as the child is living with him/her,
dependent for support, unmarried, unemployed and D. The Benefit
below eighteen (18) years old, or eighteen (18) years In addition to other paid leaves under existing labor
old and above but is incapable of self-support and/or laws, company policies, and/or collective bargaining
with physical/mental defect/disability. agreements, the qualified victim employee shall be
entitled to a leave of up to ten (10) days with full pay,
WHAT ARE THE CONDITIONS FOR GRANTING consisting of basic salary and mandatory allowances
PARENTAL LEAVE TO SOLO PARENTS? The parental fixed by the Regional Wage Board, if any.
leave of seven (7) days shall be granted to any Solo The said leave shall be extended when the need arises,
Parent employee subject to the following conditions: as specified in the protection order issued by the
1. The solo parent must have rendered government barangay or the court.
service for a least one (1) year, whether
continuous or broken, reckoned at the time of the E. Usage of the Benefit
effectivity of the law on September 22, 2002, The usage of the ten-day leave shall be at the option of
regardless of the employment status the woman employee. In the event that the leave
2. The parental leave shall be availed of every year benefit is not availed of, it shall not be convertible into
and shall not be convertible to cash. If not availed cash and shall not be cumulative.
within the calendar year, said privilege shall be
forfeited within the same year.
3. The parental leave shall be availed of on a (RA 9710)
continuous or staggered basis, subject to the SPECIAL LEAVE FOR WOMEN
approval of the Administrator. In this regard, the Definitions
solo parent shall submit the application for
Special leave benefit for women means a female The thirteenth-month pay shall not be less than one-
employees leave entitlement of two (2) months with twelfth (1/12) of the total basic salary earned by an
full pay from her employer based on her gross monthly employee in a calendar year.
compensation following surgery caused by
gynecological disorders, provided that she has The "basic salary" of an employee for the purpose of
rendered continuous aggregate employment service of computing the thirteenth-month pay shall include all
at least six (6) months for the last 12 months. remunerations or earnings paid by his or her employer
for services rendered. It does not include allowances
A. Coverage and monetary benefits which are not considered or
Any female employee regardless of age and civil status integrated as part of the regular or basic salary, such
shall be entitled to a special leave benefit under such as the cash equivalent of unused vacation and sick
terms and conditions provided herein. leave credits, overtime, premium, night shift
differential and holiday pay, and cost of living
B. Definition of Term allowance (COLA). However, these salary related
Gynecological disorders refers to disorders that benefits should be included as part of the basic salary
would require surgical procedures such as, but not in the computation of the thirteenth-month pay if these
limited to dilatation and curettage and those involving are treated as part of the basic salary of the
female reproductive organs such as the vagina, cervix, employees, through individual or collective agreement,
uterus, fallopian tubes, ovaries, breast, adnexa and company practice or policy.
pelvic floor, as certified by a competent physician. It
shall also include hysterectomy, ovariectomy and D. Exempted Employers
The following employers are not covered by PD 851:
C. Conditions for Entitlement 1. The government and any of its political subdivisions,
1. She has rendered at least six (6) months continuous including government-owned and controlled
aggregate employment service for the last twelve (12) corporations, except those corporations operating
months prior to surgery; essentially as private subsidiaries of the government;
2. She has filed an application for special leave with 2. Employers who are already paying their employees
her employer within a reasonable period of time from thirteenth- month pay or more in a calendar year or its
the expected date of surgery or within such period as equivalent at the time of the issuance of PD 851;
may be provided by company rules and regulations or 3. Persons in the personal service of another in relation
collective bargaining agreement; and to such workers; and
3. She has undergone surgery due to gynecological 4. Employers of those who are paid on purely
disorders as certified by a competent physician. commission, boundary or task basis, and those who are
paid a fixed amount for performing specific work,
D. The Special Leave Benefit irrespective of the time consumed in the performance
The employee is entitled to special leave benefit of two thereof (except those workers who are paid on piece-
(2) months with full pay based on her gross monthly rate basis, in which case their employer shall grant
compensation. them thirteenth-month pay).

Gross monthly compensation refers to the monthly As used herein, workers paid on piece-rate basis
basic pay plus mandatory allowances fixed by the shall refer to those who are paid a standard amount for
regional wage boards. every piece or unit of work produced that is more or
less regularly replicated, without regard to the time
E. Usage spent in producing the same.
The special leave shall be granted to the qualified
employee after she has undergone surgery without The term "its equivalent" as used in item D.2 above
prejudice to an employer allowing an employee to shall include Christmas bonus, midyear bonus, cash
receive her pay before or during the surgery. bonuses, and other payments amounting to not less
than one-twelfth (1/12) of the basic salary but shall not
F. Nonconversion to Cash include cash and stock dividends, cost of living
The special leave shall be non-cumulative and non- allowance, and all other allowances regularly enjoyed
convertible to cash unless otherwise provided by a by the employee, as well as nonmonetary benefits.
collective bargaining agreement (CBA).
E. Time of Payment of Thirteenth-Month Pay

(PD 851) The thirteenth-month pay shall be paid not later than
Thirteenth Month Pay December 24 of every year. An employer, however,
A. Coverage may give to his or her employees one half (1/2) of the
thirteenth-month pay before the opening of the regular
All employers are required to pay their rank and file school year and the remaining half on or before
employees thirteenth-month pay, regardless of the December 24 of every year. The frequency of payment
nature of their employment and irrespective of the of this monetary benefit may be the subject of an
methods by which their wages are paid, provided they agreement between the employer and the
worked for at least one (1) month during a calendar recognized/collective bargaining agent of the
year. The thirteenth month pay should be given to the employees.
employees not later than December 24 of every year.
F. Thirteenth-Month Pay for Certain Types of
B. Definition of Rank-and-File Employees Employees
The Labor Code, as amended, distinguishes a rank-and-
file employee from a managerial employee. A 1. Employees who are paid on piecework basis are
managerial employee is one who is vested with entitled to the thirteenth-month pay.
powers or prerogatives to lay down and execute 2. Employees who are paid a fixed or guaranteed wage
management policies and/or to hire, transfer, suspend, plus commission are also entitled to the thirteenth-
layoff, recall, discharge, assign, or discipline month pay, based on their earnings during the
employees, or to effectively recommend such calendar year (i.e., on both their fixed or guaranteed
managerial actions. All employees not falling wage and commission).
within this definition are considered rank-and-
file employees. In the consolidated cases of Boie Takeda Chemicals,
Inc. vs. Dionisio de la Serna, G.R. No. 92174 December
The above distinction shall be used as guide for the 10, 1993, and Philippine Fuji Xerox Corporation vs.
purpose of determining who are rank-and-file Cresenciano B. Trajano and Philippine Fuji Xerox
employees entitled to the thirteenth month pay. Employees Union, G.R. No. 102552 December 10,
1993, the Supreme Court ruled that commissions, while
C. Minimum Amount included in the generic term wage, are not part of
"basic salary/wage" and therefore should not be
included in computing the thirteenth-month pay. Thus:
o Grant of a minimum of 5% discount relative
In remunerative schemes consisting of a fixed or to the monthly use of water and electricity,
guaranteed wage plus commission, the fixed or provided that the meter is registered under
guaranteed wage is patently the "basic salary" for this the name of the senior citizen residing
is what the employee receives for a standard work therein and does not exceed 100 kWh and
period. Commissions are given for extra efforts exerted 30 m.
in consummating sales or other related transactions. EXEMPTIONS
They are, as such, additional pay, which this Court has Tax exemption
made clear do not form part of the "basic salary" (228 o Exemption from payment of individual
SCRA 329 [1993]). income tax of those who are considered to
be minimum wage earners
3. Employees with multiple employers Training fee exemption
o Training fees for socio-economic programs
Government employees working part-time in a private conducted by private and government
enterprise, including private educational institutions, as agencies subject to the guidelines issued
well as employees working in two or more private by DTI, DOLE, DA, TESDA and DOST-TRC.
firms, whether on full-time or part-time basis, are FREEBIES
entitled to the thirteenth- month pay from all their
Free medical and dental services
private employers, regardless of their total earnings
from each of their employers. Free vaccinations
G. Thirteenth-Month Pay of Resigned or Social Pension
Separated Employee o Indigent senior citizens shall be entitled to
a monthly stipend amounting to P500 to
An employee who has resigned or whose services are augment daily subsistence and other
terminated at any time before the time of payment of medical needs.
the thirteenth-month pay is entitled to this monetary Mandatory PhilHealth coverage
benefit in proportion to the length of time he or she has o All senior citizens are covered by the
worked during the year, reckoned from the time he or national health insurance program of
she has started working during the calendar year up to PhilHealth.
the time of his or her resignation or termination from Social safety nets
the service. Thus, if he or she worked only from o The social safety assistance shall include,
January to September, his or her proportionate but not be limited to, food, medicines, and
thirteenth-month pay should be equal to one-twelfth financial assistance for house repair to
(1/12) of his or her total basic salary earned during that cushion effects of economic, disaster and
period. calamity shocks.
Death benefit assistance
H. Non-inclusion in Regular Wage o Assistance of a minimum of P2,000 shall be
given to the nearest surviving relative who
The mandated thirteenth-month pay need not be took care of the deceased senior citizen.
credited as part of the regular wage of employees for OTHERS
purposes of determining overtime and premium Express lanes
payments, fringe benefits, as well as contributions to
o Express lanes shall be provided in all
the State Insurance Fund, Social Security System,
private, banking, commercial and
National Health Insurance Program, and private
government establishments; priority shall
retirement plans.
be given in their absence.
Educational privileges
(RA 7432)
Expanded Senior Citizens Act o Assistance shall be granted to senior
Republic Act No. 7432, or the Expanded Senior citizens to pursue education through
provision of scholarships, grants, financial
Citizens Act of 2003
aids, subsidies and other incentives.
RA 9994, an amendment to RA 7432 to
Benefits and privileges for retirees
include additional services
o Continuance of the same benefits and
RA 10645, an amendment to RA 9994 to provide
privileges by GSIS, SSS and PAG-IBIG as
mandatory PhilHealth coverage for all senior
enjoyed by those in active service.
Privileges on special discounts in special
DISCOUNTS* programs
In order to avail of these benefits, the senior citizen or
20% discount on:
his/her authorized representative shall present a valid
Medical-related privileges and original Senior Citizens Identification Card.
o Medicine and drug purchases
o Medical supplies, accessories and *Here are some things to take note on purchases:
equipment Credit Card Payments
o Medical and dental services 20% discount and VAT exemption shall also apply to
o Professional fees of attending physician purchase of goods and services paying through credit
o Professional fees of licensed health cards.
workers providing home health care No double discounts
services In cases where the senior citizen is also a person with
Transportation disability (PWD), the senior citizen can only use either
o Air and Sea his/her senior citizen ID or PWD ID to avail of a 20%
o Land: LRT, MRT, PNR, buses, jeepneys, discount.
taxi and shuttle services Tax deduction
Hotels, restaurants, recreational facilities, Establishments may claim the discounts as tax
places of leisure deductions based on the cost of goods sold or services
o Hotels, restaurants, theaters, cinemas, rendered
concert halls, circuses, leisure and
amusement FULL TEXT
o Fees, charges and rental for sports SENIOR CITIZENS TO NATION BUILDING. GRAND
Funeral services PURPOSES. Be it enacted by the Senate and House
o Funeral and burial expenses include of Representatives of the Philippines in Congress
casket or urn, embalming, cremation assembled:
cost, and other services.
Utility discount SECTION 1. Declaration of Policies and Objectives.
As provided in the Constitution of the Republic of the
Philippines, it is the declared policy of the State to e. Dental services to oral examination, cleaning,
promote a just and dynamic social order that will permanent and temporary filling, extractions
ensure the prosperity and independence of the and gum treatments, restoration, replacement or
nation and free the people from poverty through repositioning of teeth, or alteration of the
policies that provide adequate social services, alveolar or periodontium process of the maxilla
promote full employment, a rising standard of living and the mandible that are necessary for the
and an improved quality of life. In the Declaration of diagnosis or treatment of an illness or injury;
Principles and State Policies in Article II, Sections 10 f. Nearest surviving relative refers to the legal
and 11, it is further declared that the State shall spouse who survives the deceased senior
provide social justice in all phases of national citizen: Provided, That where no spouse survives
development and that the State values the dignity of the decedent, this shall be limited to relatives in
every human person and guarantees full respect for the following order of degree of kinship: children,
human rights. parents, siblings, grandparents, grandchildren,
Article XIII, Section 11 of the Constitution provides uncles and aunts;
that the State shall adopt an integrated and g. Home health care service refers to health or
comprehensive approach to health development supportive care provided to the senior citizen
which shall endeavor to make essential goods, patient at home by licensed health care
health and other social services available to all the professionals to include, but not limited to,
people at affordable cost. There shall be priority for physicians, nurses, midwives, physical therapist
the needs of the underprivileged, sick, elderly, and caregivers; and
disabled, women and children. Article XV, Section 4 h. Indigent senior citizen, refers to any elderly who
of the Constitution Further declares that it is the is frail, sickly or with disability, and without
duty of the family to take care of its elderly pension or permanent source of income,
members while the State may design programs of compensation or financial assistance from
social security for them. his/her relatives to support his/her basic needs,
Consistent with these constitutional principles, this as determined by the Department of Social
Act shall serve the following objectives: Welfare and development (DSWD) in
a. To recognize the rights of senior citizens to consultation with the National Coordinating and
take their proper place in society and make it Monitoring Board.
a concern of the family, community, and
b. To give full support to the improvement of the SECTION 3. Contribution to the Community. - Any
total well-being of the elderly and their full qualified senior citizen as determined by the Office
participation in society, considering that for Senior Citizen Affairs (OSCA) may render his/her
senior citizens are integral part of Philippine services to the community which shall consist of, but
society; not limited to, any of the following: a) tutorial and/or
c. To motivate and encourage the senior citizens consultancy services; b) actual teaching and
to contribute to nation building; demonstration of hobbies and income generating
d. To encourage their families and the skills; c) lectures on specialized fields like
communities they live with to reaffirm the agriculture, health, environmental protection and the
valued Filipino tradition of caring for the like; d) the transfer of new skills acquired by virtue
senior citizens; of their training mentioned in Section 4, paragraph
e. To provide a comprehensive health care and d); e) undertaking other appropriate services as
rehabilitation system for disabled senior determined by the Office for Senior Citizens Affairs
citizens to foster their capacity to attain a (OSCA) such as school traffic guide, tourist aid,
more meaningful and productive ageing; and preschool assistant etc. In consideration of the
f. To recognize the important role of the private services rendered by the qualified elderly, the Office
sector in the improvement of the welfare of for Senior Citizens Affairs (OSCA) may award or
senior citizens and to actively seek their grant benefits or privileges to the elderly, in addition
partnership. to the other privileges provided for under Section 4
In accordance with these objectives, this Act shall:
1) establish mechanisms whereby the SECTION 4. Privileges for the Senior Citizens
contributions of the senior citizens are The senior citizens shall be entitled to the following:
maximized; a) the grant of twenty percent (20%) discount and
2) adopt measures whereby our senior citizens are exemption from the value -added tax (VAT), if
assisted and appreciated by the community as applicable, on the sale of the following goods and
a whole; services from all establishments, for the
3) establish a program beneficial to the senior
exclusive use and enjoyment or availment of the
citizens, their families and the rest of the
senior citizen
community they serve: and (1) on the purchase of medicines, including the
4) establish community-based health and
purchase of influenza and pnuemococcal
rehabilitation programs for senior citizens in
vaccines, and such other essential medical
every political unit of society.
supplies, accessories and equipment to be
determined by the Department of Health
SECTION 2. Definition of Terms. (DOH).
a. Senior citizen or elderly refers to any resident (2) The DOH shall establish guidelines and
citizen of the Philippines at least sixty (60) years mechanism of compulsory rebates in the
old; sharing of burden of discounts among
b. Geriatrics refer to the branch of medical science retailers, manufacturers and distributors,
devoted to the study of the biological and taking into consideration their respective
physical changes and the diseases of old age; margins; on the professional fees of
c. Lodging establishment refers to a building, attending physician/s in all private hospitals,
edifice, structure, apartment or house including medical facilities, outpatient clinics and
tourist inn, apartelle, motorist hotel, and pension home health care services;
house engaged in catering, leasing or providing (3) on the professional fees of licensed
facilities to transients, tourists or travelers; professional health providing home health
d. Medical Services refer to hospital services, care services as endorsed by private
professional services of physicians and other hospitals or employed through home health
health care professionals and diagnostics and care employment agencies;
laboratory tests that the necessary for the (4) on medical and dental services, diagnostic
diagnosis or treatment of an illness or injury; and laboratory fees in all private hospitals,
medical facilities, outpatient clinics, and k) provision of express lanes for senior citizens in all
home health care services, in accordance commercial and government establishments; in
with the rules and regulations to be issued the absence thereof, priority shall be given to
by the DOH, in coordination with the them; and
Philippine Health Insurance Corporation l) death benefit assistance of a minimum of Two
(PhilHealth); thousand pesos (Php2, 000.00) shall be given to
(5) in actual fare for land transportation travel the nearest surviving relative of a deceased
in public utility buses (PUBs), public utility senior citizen which amount shall be subject to
jeepneys (PUJs), taxis, Asian utility vehicles adjustments due to inflation in accordance with
(AUVs), shuttle services and public railways, the guidelines to be issued by the DSWD.
including Light Rail Transit (LRT), Mass Rail In the availment of the privileges mentioned above,
Transit (MRT), and Philippine National the senior citizen, or his/her duly authorized
Railways (PNR); representative, may submit as proof of his/her
(6) in actual transportation fare for domestic air entitled thereto any of the following:
transport services and sea shipping vessels (1) an identification card issued by the Office of
and the like, based on the actual fare and the Senior Citizen Affairs (OSCA) of the place
advanced booking; where the senior citizen resides: Provided,
(7) on the utilization of services in hotels and That the identification card issued by the
similar lodging establishments, restaurants particular OSCA shall be honored
and recreation centers; nationwide;
(8) on admission fees charged by theaters, (2) the passport of the senior citizen concerned;
cinema houses and concert halls, circuses, and
leisure and amusement; and (3) other documents that establish that the
(9) on funeral and burial services for the death senior citizen is a citizen of the Republic and
of senior citizens; is at least sixty (60) years of age as further
provided in the implementing rules and
b) exemption from the payment of individual regulations.
income taxes of senior citizens who are In the purchase of goods and services which are on
considered to be minimum wage earners in promotional discount, the senior citizen can avail of
accordance with Republic Act No. 9504; the promotional discount or the discount provided
c) the grant of a minimum of five percent (5%) herein, whichever is higher.
discount relative to the monthly utilization of The establishment may claim the discounts granted
water and electricity supplied by the public under subsections (a) and (c) of this section as tax
utilities: Provided, That the individual meters for deduction based on the cost of the goods sold or
the foregoing utilities are registered in the name services rendered: Provided, That the cost of the
of the senior citizen residing therein: Provided, discount shall be allowed as deduction from gross
further, That the monthly consumption does not income for the same taxable year that the discount
exceed one hundred kilowatt hours (100 kWh) of is granted: Provided, further, That the total amount
electricity and thirty cubic meters (30 m3) of of the claimed tax deduction net of VAT, if
water: Provided, furthermore, That the privilege applicable, shall be included in their gross sales
is granted per household regardless of the receipts for tax purposes and shall be subject to
number of senior citizens residing therein; proper documentation and to the provisions of the
d) exemption from training fees for socioeconomic National Internal Revenue Code (NICR), as
programs; amended.
e) free medical and dental services, diagnostic and
laboratory fees such as, but not limited to, x-
SECTION 5. Government Assistance. - The
rays, computerized tomography scans and blood
Government shall provide the following :
tests, in all government facilities, subject to the
a) Employment - Senior citizens who have the
guidelines to be issued by the DOH in
capacity and desire to work, or be re-employed,
coordination with the PhilHealth;
shall be provided information and matching
f) the DOH shall administer free vaccination against
services to enable them to be productive
the influenza virus and pneumococcal disease for
members of society. Terms of employment shall
indigent senior citizen patients;
g) educational assistance to senior citizens to conform with the provisions of the Labor Code,
pursue pot secondary, tertiary, post tertiary, as amended, and other laws, rules and
vocational and technical education, as well as regulations.
Private entities that will employ senior citizens
short-term courses for retooling in both public
as employees, upon the effectivity of this Act,
and private schools through provision of
shall be entitled to an additional deduction from
scholarships, grants, financial aids, subsides and
their gross income, equivalent to fifteen
other incentives to qualified senior citizens,
percent (15%) of the total amount paid as
including support for books, learning materials,
salaries and wages to senior citizens, subject to
and uniform allowances, to the extent
the provision of Section 34 of the NIRC, as
feasible: Provided, That senior citizens shall meet
amended: Provided, however, That such
minimum admission requirements;
h) to the extent practicable and feasible, the employment shall continue for a period of at
continuance of the same benefits and privileges least six (6) months: Provided, further, That the
given by the Government Service Insurance annual income of the senior citizen does not
System (GSIS), the Social Security System (SSS) exceed the latest poverty threshold as
and the PAG-IBIG, as the case may be, as are determined by the National Statistical
enjoyed by those in actual service; Coordination Board (NSCB) of the National
i) retirement benefits of retirees from both the Economic and Development Authority (NEDA)
government and the private sector shall be for that year.
regularly reviewed to ensure their continuing The Department of Labor and Employment
responsiveness and sustainability, and to the (DOLE), in coordination with other government
extent practicable and feasible, shall be agencies such as, but not limited to, the
upgraded to be at par with the current scale Technology and Livelihood Resource Center
enjoyed by those in actual service; (TLRC) and the Department of Trade and
j) to the extent possible, the government may Industry (DTI), shall assess, design and
grant special discounts in special programs for implement training programs that will provide
senior citizens on purchase of basic commodities, skills and welfare or livelihood support for
subject to the guidelines to be issued for the senior citizens.
purpose by the Department of Trade and Industry
b) Education - The Department of Education
(DTI) and the Department of Agriculture (DA);
(DepED), the Technical Education and Skills starting from the first year of operation;
Development Authority (TESDA) and the and
Commission on Higher Education (CHED), in
consultation with nongovernmental 2) priority in the construction or maintenance
organizations (NGOs) and peoples of provincial or municipal roads leading to
organizations (POs) for senior citizens, shall the aforesaid home, residential community
institute programs that will ensure access to or retirement village.
formal and nonformal education.
h) Additional Government Assistance
c) Health The DOH, in coordination with local (1) Social Pension - Indigent senior citizens shall be
government units (LGUs), NGOs and POs for entitled to a monthly stipend amounting to Five
senior citizens, shall institute a national health hundred pesos (Php500.00) to augment the daily
program and shall provide an integrated health subsistence and other medical needs of senior
service for senior citizens. It shall train citizens, subject to a review every two (2) years by
community-based health workers among senior Congress, in consultation with the DSWD.
citizens and health personnel to specialize in
the geriatric care and health problems of senior (2) Mandatory PhilHealth Coverage - All senior
citizens. citizens shall be covered by the national health
The national health program for senior citizens insurance program of PhilHealth. Funds necessary to
shall, among others, be harmonized with the ensure the enrollment of all senior citizens not
National Prevention of Blindness Program of the currently covered by any existing category shall be
DOH. sourced from the National Health Insurance Fund of
Throughout the country, there shall be PhilHealth from proceeds of Republic Act No. 10351,
established a senior citizens ward in every in accordance with the pertinent laws and
government hospital. This geriatric ward shall regulations.
be for the exclusive use of senior citizens who
are in need of hospital confinement by reason (3) Social Safety Nets - Social safety assistance
of their health conditions. However, when intended to cushion the effects of economics shocks,
urgency of public necessity purposes so disasters and calamities shall be available for senior
require, such geriatric ward may be used for citizens. The social safety assistance which shall
emergency purposes, after which, such senior include, but not limited to, food, medicines, and
citizens ward shall be reverted to its nature as financial assistance for domicile repair, shall be
geriatric ward. sourced from the disaster/calamity funds of LGUs
where the senior citizens reside, subject to the
d) Social Services At least fifty percent (50%) guidelimes to be issued by the DSWD.
discount shall be granted on the consumption
of electricity, water, and telephone by the
senior citizens center and residential care/group SECTION 6. The Office for Senior Citizens Affairs
homes that are government-run or non-stock, (OSCA). There shall be established in all cities and
non-profit domestic corporation organized and municipalities an OSCA to be headed by a senior
operated primarily for the purpose of promoting citizen who shall be appointed by the mayor for a
the well-being of abandoned, neglected, term of three (3) years without reappointment but
unattached, or homeless senior citizens, subject without prejudice to an extension if exigency so
to the guidelines formulated by the DSWD. requires. Said appointee shall be chosen from a list
(1) self and social enhancement services of three (3) nominees as recommended by a general
which provide senior citizens opportunities assembly of senior citizens organizations in the city
for socializing, organizing, creative or municipality.
expression, and self-improvement; The head of the OSCA shall be appointed to serve
(2) after care and follow-up services for
the interest of senior citizens and shall not be
citizens who are discharged from the
removed or replaced except for reasons of death
homes or institutions for the aged,
permanent disability or ineffective performance of
especially those who have problems of
his duties to the detriment of fellow senior citizens.
reintegration with family and community,
The head of the OSCA shall be entitled to receive
wherein both the senior citizens and their
an honorarium of an amount at least equivalent to
families are provided with counseling;
Salary Grade 10 to be approved by the LGU
(3) neighborhood support services wherein
the community or family members provide
The head of the OSCA shall be assisted by the City
caregiving services to their frail, sick, or
Social Welfare and Development officer or by the
bedridden senior citizens; and
Municipal Social Welfare and Development Officer, in
(4) substitute family care in the form of
coordination with the Social Welfare and
residential care or group homes for the
Development Office.
abandoned, neglected, unattached or
The Office of the Mayor shall exercise supervision
homeless senior citizens and those
over the OSCA relative to their plans, activities and
incapable of self-care.
programs for senior citizens. The OSCA shall work
e) Housing The national government shall together and establish linkages with accredited
include in its national shelter program the NGOs Pos and the barangays in their respective
special housing needs of senior citizens, such areas.
as establishment of housing units for the The OSCA shall have the following functions:
elderly. (a) To plan, implement and monitor yearly work
programs in pursuance of the objectives of this Act;
f) Access to Public Transport - The Department of (b) To draw up a list of available and required
Transportation and Communications (DOTC) services which can be provided by the senior
shall develop a program to assist senior citizens citizens;
to fully gain access to public transport facilities (c) To maintain and regularly update on a quarterly
basis the list of senior citizens and to issue national
g) Incentive for Foster Care The government individual identification cards, free of charge, which
shall provide incentives to individuals or shall be valid anywhere in the country;
nongovernmental institution caring for or (d) To serve as a general information and liason
establishing homes, residential communities or center for senior citizens;
retirement villages solely for, senior citizens, as (e) To monitor compliance of the provisions of this
follows: Act particularly the grant of special discounts and
1) realty tax holiday for the first five (5) years privileges to senior citizens;
(f) To report to the mayor, any individual, business affairs shall be liable therefor.
establishments, business entity, institutions or If the offender is an alien or a foreigner, he/she
agency found violating any provision of this Act; and shall be deported immediately after service of
(g) To assist the senior citizens in filing complaints sentence.
or charges against any individual, establishments, Upon filing of an appropriate complaint, and after
business entity, institution, or agency refusing to due notice and hearing, the proper authorities may
comply with the privileges under this Act before the also cause the cancellation or revocation of the
Department of Justice (DOJ), the Provincial business permit, permit to operate, franchise and
Prosecutors Office, the regional or the municipal other similar privileges granted to any person,
trial court, the municipal trial court in cities, or the establishment or business entity that fails to abide
municipal circuit trial court. by the provisions of this Act.

Sec. 10. Appropriations. The Necessary

SECTION 7. The Office for Senior Citizens Affair appropriations for the operation and maintenance of
(OSCA). - There shall be established in the Office of the OSCA shall be appropriated and approved by the
the Mayor an OSCA to be headed by a Councilor who LGUs concerned. For national government agencies,
shall be designated by the Sangguniang Bayan and the requirements to implement the provisions of this
assisted by the Community Development Officer in Act shall be included in their respective budgets:
coordination with the Department of Social Welfare Provided, That the funds to be used for the national
and Development. The functions of this office are: a) health program and for the vaccination of senior
to plan, implement and monitor yearly work citizens in the first year of the DOH and thereafter,
programs in pursuance of the objectives of this Act; as a line item under the under the DOH budget in
b) to draw up a list of available and required services the subsequent General Appropriations Act (GAA):
which can be provided by the senior citizens; c) to Provided, further, That the monthly social pension
maintain and regularly update on a quarterly basis for indigent senior citizens in the first year of
the list of senior citizens and to issue nationally implementation shall be added to the regular
uniform individual identification cards which shall be appropriations of the DSWD budget in the
valid anywhere in the country; d) to service as a subsequent GAA.
general information and liaison center to serve the
needs of the senior citizens. . SEC. 11. Monitoring and Coordinating Mechanism.
A National Coordinating and Monitoring Board shall
SECTION 8. Municipal Responsibility. - It shall be the be established which shall be composed of the
responsibility of the municipality through the major following:
to ensure that the provisions of this Act are (a) Chairperson the Secretary of the DSWD or an
implemented to its fullest. authorized representative;
(b) Vice Chairperson the Secretary of the
Sec. 9. Implementing Rules and Regulations. Department of the Interior and Local Government
Within sixty (60) days from theeffectivity of this Act, (DILG) or an authorized representative; and
the Secretary of the DSWD shall formulate and adopt (c) Members:
amendments to the existing rules and regulations (1) the Secretary of the DOJ or an authorized
implementing Republic Act No. 7432, as amended by representative;
Republic Act No. 9257, to carry out the objectives of (2) the Secretary of the DOH or an authorized
this Act, in consultation with the Department of representative;
Finance, the Department of Tourism, the Housing (3) the Secretary of the DTI or an authorized
and Urban Development Coordinating Council representative; and
(HUDCC), the DOLE, the DOJ, the DILG, the DTI, the (4) representatives from five (5) NGOs for senior
DOH, the DOTC, the NEDA, the DepED, the TESDA, citizens which are duly accredited by the DSWD and
the CHED, and five (5) NGOs or POs for the senior have service primarily for senior citizens.
citizens duly accredited by the DSWD. The Representatives of NGOs shall serve a period of tree
guidelines pursuant to Section 4(a)(i) shall be (3) years.
established by the DOH within sixty (60) days upon The Board may call on other government agencies,
the effectivity of this Act. NGOs and Pos to serve as resource persons as the
need arises. Resource person have no right to vote
in the National Coordinating and Monitoring Board.
SEC. 10. Penalties. Any person who refuses to
honor the senior citizen card issued by this the
government or violates any provision of this Act shall SECTION 12. Repealing Clause. - All provisions of
suffer the following penalties: laws, orders, decrees, including rules and regulations
(a) For the first violation, imprisonment of not less inconsistent herewith are hereby repealed and/or
than two (2) years but not more than six (6) years modified accordingly.
and a fine of not less than Fifty thousand pesos
(Php50,000.00) but not exceeding One hundred SECTION 13. Separability Clause. - If any part or
thousand pesos (Php100,000.00); provision of this Act shall be held to be
(b) For any subsequent violation, imprisonment of unconstitutional or invalid, other provisions hereof
not less than two (2) years but not more than six (6) which are not affected thereby shall continue to be
years and a fine of not less than One Hundred in full force and effect.
thousand pesos (Php100,000.00) but not exceeding
Two hundred thousand pesos (Php200,000.00); and SECTION 14. Effectivity. - This Act shall take effect
(c) Any person who abuses the privileges granted fifteen (15) days following its publication in one (1)
herein shall be punished with imprisonment of not national newspaper of general circulation.
less than six (6) months and a fine of not less than
Fifty thousand pesos (Php50,000.00) but not more
than One hundred thousand pesos (Php100,000.00).
If the offender is a corporation, partnership,
organization or any similar entity, the officials
thereof directly involved such as the president,
general manager, managing partner, or such other
officer charged with the management of the