ACT ALLOWING THE EMPLOYMENT OF NIGHT
WORKERS
(R.A. 10151, repealing Articles 130 & 131 of the Labor
Code)
COVERAGE
All persons who shall be employed or permitted
or suffered to work at night during a period of not less
than seven (7) consecutive hours, including the
interval from midnight to five oclock in the
morning, except those employed in agriculture, stock
raising, fishing, maritime transport and inland
navigation (Chapter V, Article 154).
NIGHT WORKER
Any employed person whose work requires
performance of a substantial number of hours of night
work which exceeds a specified limit. This limit shall be
fixed by the Secretary of Labor after consulting the
workers representatives/labor organizations and
employers. Labor Code, Art. 154).
Workers shall have the right to undergo a
health assessment without charge and to receive
advice* on how to reduce or avoid health problems
associated with their work:
1. Before taking up an assignment as a night
worker;
2. At regular intervals during such an assignment;
and
3. If they experience health problems during such
an assignment which are not caused by factors
other than the performance of night work
(Labor Code, Art. 155).
As a general rule, the findings shall of such
assessments cannot be given to others without the
workers' consent.
Night workers who are found to be unfit for night
work due to health reasons have a right to be
transferred to a similar job during the day.
MANDATORY FACILITIES
Suitable first aid facilities, adequate and
reasonable sleeping or resting quarters in the
establishment, as well as transportation (to the nearest
point of their residence shall be provided by the
employer. (Labor Code, Art. 156).
ON TRANSFER OF WORK
Night workers who are certified as unfit for
night work, due to health reasons, shall be transferred,
whenever practicable, to a similar job for which they are
fit to work.
If such transfer to a similar job is not
practicable, these workers shall be granted the same
benefits as other workers who are unable to work, or to
secure employment during such period.
A night worker certified as temporarily unfit for
night work shall be given the same protection against
dismissal or notice of dismissal as other workers who
are prevented from working for reasons of health.
WOMEN NIGHT WORKERS
Pregnant Night Workers have additional rights under
the law.
Pregnant Women and Nursing Mothers may be
allowed to work at night only if a competent physician,
other than company physician, shall certify their fitness
to render night work, and specify, in the case of
pregnant employees, the period of the pregnancy they
can safely work.
Alternative to night work is available to women
workers who would otherwise be called upon to perform
such work:
1. Before and after childbirth, for a period of at
least sixteen (16) weeks, which shall be divided
between the time before and after childbirth;
2. For additional periods, in respect of which a
medical certificate is produced stating that said
additional periods are necessary for the health
of the mother or child.
NOTE: A woman worker shall not be dismissed or given
notice of dismissal, except for just or authorized causes,
neither lose the benefits regarding her status, seniority,
and access to promotion which may attach to her
regular night work position.
Penalties. Any violation of this Act, and the rules and
regulations issued pursuant hereof shall be punished
with a fine of not less than Thirty thousand pesos
(P30,000.00) nor more than Fifty thousand pesos
(P50,000.00) or imprisonment of not less than six (6)
months, or both, at the discretion of the court. If the
offense is committed by a corporation, trust, firm,
partnership or association, or other entity, the penalty
shall be imposed upon the guilty officer or officers of
such corporation, trust, firm, partnership or association,
or entity.
An Act Instituting Policies for the Protection and
Welfare of Domestic Workers R.A. No. 10361
Domestic Workers Act or Batas Kasambahay
January 18 Araw ng mga Kasambahay (date of the
approval of the law)
Domestic Worker or Kasambahay refers to any
person engaged in domestic work within an
employment relationship such as, but not limited to, the
following:
1. General househelp;
 2. Nursemaid or yaya;
3. Cook;
4. Gardener;
5. Laundry person (Sec. 4[d[); and
6. Any person who regularly performs domestic
work in one household on an occupational basis
(IRR, R.A. 10361, Sec. 2).
Note: It shall exclude service providers, family drivers,
children under foster family arrangement, and any
person who performs domestic work only occasionally
or sporadically and not on an occupational basis (IRR,
R.A. 10361, Sec. 2).
Employer refers to any person who engages and
controls the services of a kasambahay and is party to
the employment contract (IRR, Rule I, Sec. 3 (f)).
Household refers to the immediate members of the
family or the occupants of the house who are directly
and regularly provided services by the Kasambahay
(IRR, Rule I, Sec. 3 (g))
Bar Exam case on a laundrywoman for a corporation
Apex Mining Co. v. NLRC 196 SCRA 251..
Barcenas v. NLRC - Manila Buddhist Temple as
secretary and interpreter all around.. domestic
worker or a regular employee?
Minimum age for employment of domestic workers (15
yrs of age)* vs. a working child
Rights and Privileges of a Kasambahay
The rights and privileges of a kasambahay are the
following:
1. Domestic worker or kasambahay shall not be
subject to any kind of abuse nor to any form of
physical violence or harassment or any act
tending to degrade the dignity (Sec. 5);
2. Employer shall provide for the basic necessities
of the domestic worker to include:
a. At last three (3) adequate meals a day
taking into consideration the
Kasambahays religious beliefs and
cultural practices;
b. Humane sleeping arrangements that
ensure safety; and
c. Appropriate rest and medical
assistance, including first-aid
medicines, in case of illnesses and
injuries sustained during service
without loss of benefits (Sec. 12,
IRR of R.A. 10361).
Note: Medical attendant is limited to
medical treatment for ailments
contracted by the househelper while in
the service of the employer. It does not
include hospitalization.
For Kasambahay under live-out
arrangement, he/she shall be provided
space for rest and access to toilet.
3. Respect for the privacy of the domestic worker
shall be guaranteed at all times and shall
extend to all forms of communication and
personal effects (Sec. 7);
4. The employer shall grant the domestic worker
access to outside communication during free
time, provided, that in case of emergency,
access to communication shall be granted even
during work time (Sec. 8);
5. The employer shall afford the domestic worker
the opportunity to finish basic education and
may allow access to alternative learning
systems (Sec. 9); and
6. All communication and information pertaining
to the employer or members of the household
shall be treated as privileged and confidential,
and shall not be publicly disclosed by the
domestic worker during and after employment
(Sec. 10).
Note: Information that may be divulged by the
domestic worker on the matter are privileged in
character and therefore, inadmissible in
evidence, except when the suit involves the
employer or any member of the household in a
crime against persons, property, personal
liberty and security, and chastity.
7. The Kasambahay shall have the right to join a
labor organization of his/her own choosing for
purposes of mutual aid and collective
negotiation (Sec. 16, IRR or R.A. 10361).
Pre-Employment Contract is a contract executed by
and between the domestic worker and the employer
before the commencement of the service in a language
or dialect understood by both the domestic worker and
the employer (Sec. 11).
Pre-Employment Requirements
Prior to the execution of the employment contract,
the employer may require the following from the
Kasambahay:
1. Medical certificate or a health certificate issued
by a local government health officer;
2. Barangay and police clearance;
3. NBI clearance; and
4. Duly authenticated birth certificate or if not
available, any other document showing the age
of the domestic worker such as voters
identification card, baptismal record or passport
(Sec. 12).
Note: The cost of the foregoing shall be borne by the
prospective employer or the agency, as the case may
be.
Note: No person below fifteen (15) years of age shall
be employed as a domestic worker (Sec. 16).
A duly notarized recruitment contract should be
executed between the employment agency and the
recruit.
Liability of private employment agencies
- Joint and several (solidary) with the employer
for all the wages, and other benefits duea a
domestic worker**
Registration of Domestic Workers
The Employer shall register all domestic
workers under their employment in the Registry of
Domestic Workers in the barangay where the
employers residence is located (Sec. 17).
Note: In cases where the employment of the domestic
worker is facilitated through a Private Employment
Agency (PEA), the PEA shall keep a copy of all
employment contracts of domestic workers and shall be
made available for verification and inspection by the
DOLE (sec. 11, par. 3).
Regardless of whether the domestic worker was
hired through a private employment agency or a third
party, no share in the recruitment or finders fees shall
be charged against the domestic worker* by the said
private employment agency or third party (Sec. 13).
Deployment Expenses
The employer, whether the Kasambahay is
hired directly or through a PEA, shall pay the expenses
directly used for his/her transfer from place of origin to
the place of work.
The employer may recover the deployment
costs from the Kasambahay whenever the employment
relationship is terminated within six (6) months without
just cause (IRR R.A. 10361, Rule III, Sec. 3).
Prohibition on Deposit for Loss or Damage
It shall be unlawful for the employer or any
other person to require a domestic worker to make
deposits from which deductions shall be made for the
reimbursement of loss or damage to tools, materials,
furniture and equipment in the household (Sec. 14). *
(deposits...)
Prohibition on Debt Bondage
It shall be unlawful for the employer or any
person acting on behalf of the employer to place the
domestic worker under debt bondage (Sec. 15).
Debt bondage refers to the rendering of
service by the domestic worker as security or payment
for a debt where the length and nature of service is not
clearly defined or when the value of the service is not
reasonably applied in the payment of the debt (Sec. 4
[a]).
Deduction for Loans/Debts
In case there are loans/debts, an agreement
may be made to deduct from the wages of the
Kasambahay an amount which shall not exceed 20% of
his/her wages in a month. An employer may agree to
extend loan assistance to the Kasambahay at an
amount not exceeding the equivalent of his/her six (6)
months salary (Sec. 10, IRR of R.A. 10361).
Note: Provision on deduction shall NOT apply to working
children.
Terms and Conditions of Employment
1. The employer shall safeguard the health and
safety of the domestic worker in accordance
with laws, rules and regulations, with due
consideration of the peculiar nature of domestic
work (Sec. 19);
2. The domestic worker shall be entitled to an
aggregate daily rest period of eight (8) hours
per day (Sec. 20);
3. The domestic worker shall be entitled to at least
twenty-four (24) consecutive hours of rest in a
week. The employer and the domestic worker
shall agree in writing on the schedule of the
weekly rest day of the domestic worker. The
employer shall respect the preference of the
domestic worker as to the weekly rest day when
such preference is based on religious grounds
(Sec. 21);
4. No domestic worker shall be assigned to work
in a commercial, industrial or agricultural
enterprise at a wage rate lower than that
provided for agricultural or non-agricultural
worker (sec. 22);* and
5. The domestic worker and the employer may
mutually agree for the former to temporarily
perform a task that is outside the latters
household for the benefit of another household
(shall be paid additional compensation of not
less than the existing minimum wage rate of a
domestic worker). However, any liability that
will be incurred by the domestic worker on
account of such arrangement shall be borne by
the original employer (Sec. 23).
Minimum wage
The minimum wage of domestic workers shall
not be less than the following 9Sec. 24);
Monthly wage in Pesos Place of
Employment
2,500
NCR
2,000
Chartered cities & first-class municipalities
1,500
Other municipalities
Payment of Wages
1. Payment of wages shall be made on time
directly to the domestic worker to whom they
are due in cash at least once a month (Sec. 25);
2. No employer shall pay the wages of a domestic
worker by means of promissory notes,
vouchers, coupons, tokens, tickets, chits, or
any object other than the cash wage (Sec. 25);
3. The employer shall at all times provide the
domestic worker with a copy of the pay slip
containing the amount paid in cash every pay
day, and indicating all deductions made, if any
(Sec. 26);
4. It shall be unlawful for an employer, directly or
indirectly, to withhold the wages of the
domestic worker (Sec. 28); and
5. It shall be unlawful for the employer to interfere
with the freedom of the Kasambahay in the
disposition of his/her wages, such as:
a. Forcing, compelling, or obliging the
Kasambahay to purchase merchandise,
commodities or other properties from the
employer or from any other person; or
b. Making use of any store or services of such
employer or any other person (Prohibition
on Interference in the Disposal of Wages
(IRR, R.A. No. 10361, Rule IV, Sec. 8).
6. The employer shall at all times provide the
Kasambahay with a copy of the pay slip (Form
BK-2) containing the amount paid in cash every
pay day, and indicating all deductions made, if
any. The employer shall keep copies of the pay
slips for a period of three (3) years* (Sec. 2,
Rule V, IRR of R.A. 10361)
Leave Benefits
A domestic worker who has rendered at least
one (1) year of service shall be entitled to an annual
service incentive leave of five (5) days with pay:
Provided, that any unused portion of said annual leave
shall not be cumulative or carried over to the
succeeding years. Unused leaves shall not be
convertible to cash (Sec. 29)
13th month Pay
The Kasambahay who has rendered at least one (1)
month of service is entitled to a thirteenh-month pay
which shall not be less than one-twelfth (1/12) of
his/her total basic salary earned in a calendar year.
The thirteenth-month pay shall be paid not later than
December 24 of every year (IRR R.A. No. 10361, Rule
IV, Sec. 8)
Social and Other Benefits
A domestic worker who has rendered at least
one (1) month of service shall be covered by the SSS,
PHIC, and HDMF, and shall be entitled to all the benefits
in accordance with the pertinent provisions provided by
law (Sec. 50, par. 1).
Premium payments or contributions shall be
shouldered by the employer. However, if the domestic
worker is receiving a wage of five thousand pesos
(PHP5,000.00) and above per month, the domestic
worker shall pay the proportionate share in the
premium payments or contributions, as provided by law
(Sec. 30, par. 2).
Rights and Privileges of Employer:
1. To require submission by the Kasambahay of
pre-employment documents;
2. To recover deployment expenses;
3. To demand replacement; and
4. To terminate employment (Sec. 1, Rule V, IRR
of R.A. 10361)
Termination of Employment
If the domestic worker is unjustly dismissed,
he/she shall be paid the compensation already earned
plus the equivalent of fifteen (15) days work by way of
indemnity.
If the domestic worker leaves without justifiable
reason, any unpaid salary due not exceeding the
equivalent fifteen (15) days work shall be forfeited. In
addition, the employer may recover from the domestic
worker costs incurred related to the deployment
expenses, if any: Provided, that the service has been
terminated within six (6) months from the domestic
workers employment 9Sec. 32).
IF just cause against the employer or domestic worker,
anytime
If no just cause.1. end of stipulated period ; 2. If no
period, by giving 5 days advance notice..
Effect of termination without notice or before the
stipulated period ..
DW 1. Forfeit equivalent to 15 days AND 2. Liable for
deployment expenses if within 6 months from hiring..
ER. Indemnity in an amount equivalent to 15 days
pay.
1. Termination initiated by the Domestic
Worker
a. Verbal or emotional abuse of the domestic
worker by the employer or any member of
the household;
b. Inhuman treatment including physical
abuse of the domestic worker by the
employer or any member of the household;
c. Violation by the employer of the terms and
conditions of the employment contract and
other standards set forth under this law;
d. Any disease prejudicial to the health of the
domestic worker, the employer, or
member/s of the household; and
e. Other causes analogous to the foregoing
(Sec. 33).
2. Termination initiated by the Employer
a. Misconduct or willful disobedience by the
domestic worker of the lawful order of the
employer in connection with the formers
work;
b. Gross or habitual neglect or inefficiency by
the domestic worker in the performance of
duties;
c. Fraud or wilful breach of the trust reposed
by the employer on the domestic worker;
d. Commission of a crime or offense by the
domestic worker against the person of the
employer or any immediate member of the
employers family;
e. Violation by the domestic worker of the
terms and conditions of the employment
contract and other standards set forth
under the law;
f. Any disease prejudicial to the health of the
domestic worker, the employer, or
member/s of the household; and
g. Other causes analogous to the foregoing
(Sec. 34)
Certificate of Employment within five days from
request
Employers Unlawful Acts
The following acts are declared unlawful:
1. Employment of children below fifteen (15)
years of age;
2. Charging by the original employer any amount
from the household where his domestic worker
temporarily performed tasks;
3. Interference in the Disposal of the wages of the
Kasambahay;
4. Requiring Deposits for loss or damage;
5. Placing the Kasambahay under Debt bondage;
and
6. Withholding of Wages of the Kasambahay (IRR,
R.A. No. 10361, Rule XII, Sec. 1).
Criminal sanction- fine not less than 10K but not more
than 40K.
13th Month Pay Law
(P.D. 851)
Definition of Terms
13th Month Pay NOT less than one twelfth (1/12)
of the basic salary of an employee within a calendar
year.
BASIC SALARY
All remunerations or earnings paid by an employer to
an employee for services rendered but may not include:
Cost-of-living allowances;
Profit-sharing payments;
All allowances and monetary benefits which are not
considered on integrated as part of the regular or
basic salary of the employee at the time of the
promulgation of the Decree on December 16, 1975
(San Miguel Corporation vs. Inciong, [1981]);
Commissions, if it is not an integral part of the basic
salary (Philippine Duplicators, Inc. vs. NLRC. [1995]).
Note: Overtime earnings and those not part of the
basic salary are not included in computing thirteenth
month pay. (Supplemental Rules and Regulations
Implementing PD 851)
However, these salary-related benefits (i.e. cash
equivalent of unused vacation and sick leave credits,
overtime, premium, night shift differential and holiday
pay) should be included in the computation of the 13th
month pay if by individual or collective
agreement, company practice or policy, the
same are treated as part of the basic salary of the
employees.
SALESMENS COMMISSION, comprising a pre-
determined percent of the selling price of the goods
by each salesmen are included in the term basic
salary for purposes of computing the 13th month pay
(Philippine Suplicators, Inc. vs. NLRC [1995]).
 However, COMMISSIONS OF MEDICAL
REPRESENTATIVES do not form part of basic salary
and are not included in the computation of the 13th
month pay. Medical representatives are not salesmen
because they do not effect any sale of article at all;
additional payments received partake of the nature of
profit-sharing bonuses (Boie-Takeda Chemicals, Inc.
vs. Dela Serna, [1993]).
COVERAGE
A. Employers (sec. 3)
General Rule: All employers are covered by this Act.
Exception:
1. Distressed employers such as:
Those which are currently incurring substantial
losses; or
In the case of non-profit institutions and
organizations, where their income has
consistently declined by more than forty
percent (40%) of their normal income for the
last two years.
2. The Government and any of its political
subdivisions, including GOCCs except those
corporations operating essentially as private
subsidiaries of the Government;
3. Employers already paying their employees 13th
month pay or more in a calendar year or its
equivalent at the time of this issuance.
4. (FORMERLY) Employers of Household helpers
and persons in the personal service of another in
relation to such workers; (REPEALED by the latest
RA 10361 or the Domestic Workers Act or Batas
Kasambahay)
(SEC 25 of RA 10361; Payment of Wages. xxx The domestic
worker is entitled to a thirteen month pay as provided for by
law.)
5. Employers of those who are paid on:
- Purely commission basis;
- Boundary basis;
- Task basis; or
- A fixed amount for performing a specific work,
except where the workers are paid on piece-
rate basis in which case the employer shall be
covered by this issuance insofar as such
workers are concerned.
Note: Its equivalent includes;
Christmas bonus;
Midyear bonus;
Profit-sharing payments; and
Other cash bonuses not less than one twelfth
(1/12) of the basic salary.
Note further: Workers paid on PIECE-RATE BASIS
refer to those who are paid a standard amount for every
piece or unit of work produced that is more or less
regularly replicated without regard to the time spent in
producing the same.
Piece-rate workers are classified into:
Piece-rate workers working inside the work premises of
the employer and are under the direct supervision of
the employer, thus entitled to 13th month pay; and
Piece-rate workers who work outside the work premises
of the employer whose hours spent in the performance
of their work cannot be ascertained with reasonable
certainty and are not under the direct supervision of the
employer thus NOT entitled to 13th month pay (Labor
Congress of the Philippines vs. NLRC)
B. Employees
General Rule: All RANK-AND-FILE employees regardless
of the amount of basic salary that they receive in a
month, if their employers are not otherwise exempted
from paying the 13th month pay. Such employees are
entitled to the 13th month pay regardless of their
designation or employment status, and irrespective of
the method by which their wages are paid, PROVIDED
that they have worked for at least one (1) month
during a calendar year (Revised Guidelines on the
Implementation of the 13th Month Pay Law).
Exceptions:
Employees paid purely on commission basis
Employees already receiving 13th month pay
Government employees
Note: Part-time employees are entitled to 13th month
pay.
Managerial employees may receive 13th month pay if
such payment has been a company practice.
Time of payment
Shall be paid not later than December 24 of each
year. An employer, however, may give to his employees
one half (1/2) of the required 13th month pay before the
opening of the regular school year and the other half on
or before December 24 of every year. The frequency of
payment may be subject to agreement between the
employer and the collective bargaining agent of the
employees.
Non-Inclusion in Regular Wage
The benefits granted under this issuance shall not be
credited as part of the regular wage of the employees
for purposes of determining overtime and premium pay,
fringe benefits, as well as premium contributions to the
State Insurance Fund., social security, Medicare and
private welfare and retirement plans. (separate and
distinct monetary consideration)
Rules on Certain Types of Employees
1. Employees paid by results
Employees paid on piece work basis (working inside
and under the employers direct supervision) are by law
entitled to the 13th month pay.
Employees paid a fixed or guaranteed wage plus
commission (pre-determined) are also entitled to the
mandated 13th month pay, based on their total earnings
during the calendar year, i.e. on both their fixed or
guaranteed wage and commission.
The Senior Citizens Act (R.A. 7432, (as amended by
R.A. 9257 and 9994)
Senior Citizen
Senior Citizen refers to a resident of the
Philippines at least (60) years old. It includes Filipinos
with dual citizenship status, provided they have at
least six (6) months residency in the Philippines.
Privileges of Senior Citizens
Senior citizens are entitled to the following privileges:
1. 20% discount and exemption from the VAT for
their exclusive use and enjoyment of the
following goods and services:
Purchase of medicines;
Both prescription and non-prescription drugs,
whether generic or branded, including vitamins
and mineral supplements medically prescribed
by the senior citizens physician.
Professional fees of attending physician;
Applies to all private hospitals, medical
facilities, outpatient clinics and more health care
services.
Professional fees of health workers;
Also applies to health workers endorsed by
private hospitals or employed through health care
employment agencies.
Medical and dental services, diagnostic and laboratory
fees;
Applies to all private hospitals, eyeglasses,
hearing aids, dentures, prosthetics, artificial bone
replacement like steel, walkers, crutches, wheelchairs
whether manual or electric-powered, canes/quad
canes, geriatric diapers, extraction, replacement or
repositioning of teeth, etc.
Actual fare for land transportation travel;
PUVs, taxis, etc.
Actual fare for air and sea transportation;
This applies only to advances booking for
domestic air transport services and sea shipping
vessels.
Utilization of services in hotels, restaurants and
recreation centers;
Covers establishment and services offered
In restaurants, the discount does not apply to
pre-contracted party packages or bulk orders and
childrens meals which are primarily prepared and
intentionally marketed for children.
Non-profit, stock golf and country clubs which
are not open to the general public, and are private and
for exclusive membership only are NOT MANDATED to
give 20% senior citizens discount. However, if
restaurants and food establishments inside these
country clubs are independent concessionaries and the
foods sold are not consumable items under club
membership dues, they are obliged to grant the 20%
senior citizens discount.
Funeral and burial services;
The discount accrues to the beneficiary or any
person who shouldered the funeral and burial expenses
of the deceased senior citizen. (all expenses including
the wake cost)
Does not cover obituary publication and
purchase of the memorial lot.
Admission fees charged by theaters, cinema houses and
concert halls, circuses, carnivals and other similar places
of culture, leisure and amusement.
2. Exemption from the payment of individual
income taxes.
Applies only to senior citizens who are
minimum wage earners.
3. 5% discount on the monthly utilization of water
and electricity supplied by public utilities. This
is available on a per household basis regardless
of the number of senior citizens residing
therein. The discount will be granted if the
following conditions are met:
a. The meters must be registered in the name
of the senior citizen residing therein;
b. The monthly consumption must not exceed
one hundred (100) kilowatt hours of
electricity and thirty (30) cubic meters of
water.
4. Free medical and dental services in all
government facilities, subject to the guidelines
to be issued by the DOH in coordination with
the PhilHealth.
5. Exemption from training fees for socio-
economic programs.
6. Educational assistance for post-secondary,
tertiary, post tertiary, vocational and technical
educations, as well as short-term courses for
retooling in both public and private schools
through provision of scholarships grants,
financial aids subsidies, including support for
books, learning materials, and uniform
allowance, to the extent feasible, if the senior
citizen meets the minimum admission
requirements.
7. To the extent practicable and feasible, the
continuation of the same benefits and privileges
given by the GSIS, the SSS, and the Pag-ibig,
 as the case may be, as are enjoyed by those in
actual service.
8. Special discounts in special programs for senior
citizens on purchase of basic commodities,
subject to the guidelines to be issued for the
purpose by the DTI and the DA.
9. Express lanes in all commercial and
government establishments or in the absence
thereof, priority shall be given to them; and
10. Death benefit assistance of a minimum of Php
2,000.00 to be given to the nearest surviving
relative of a deceased senior citizen which
amount shall be subject to adjustments due to
inflation in accordance with the guidelines to be
issued by the DSWD.
Note: Senior Citizen Discount and VAT Exemption
applies to credit card payments (goods and services).
Conditions for the availment of the Senior Citizens
privileges
- must submit proof of his entitlement through any of
the following:
1. Senior Citizens identification card issued by
the Office of the Senior Citizen Affairs.
2. Philippine Passport of the senior; and
3. Other documents showing the age and
Filipino citizenship, such as drivers license,
voters ID, SSS/GSIS ID, PRC Card, postal
ID.
No double discounts
If goods and services are on promotional
discount, the senior citizen can choose between
promotional discount or the 20% discount under the
Senior Citizens Act, whichever is higher and more
favorable.
If the senior citizen is also a person with
disability (PWD) entitled to the 20% discount under the
Magna Carta of Persons with Disability Act, the senior
citizen may choose on whether to avail of his Senior
Citizen Card or his PWD card.
The senior citizens discount can be claimed as tax
deduction
The discounts granted by establishments to
senior citizens may be claimed as deductions from the
gross income for the same taxable year that the
discount is granted, provided that the total amount f the
claimed tax deduction net of VAT, if applicable, shall be
included in their gross sales receipts for tax purposes
and shall be subject to proper documentation and to the
provisions on the NIRC, as amended.
Additional privileges to indigent senior citizens
Free vaccination from DOH against flue virus and
pneumococcal disease;
Monthly stipend from the government in the amount of
Php 500.00 to augment their daily subsistence and
other medical needs, subject to a review every two (2)
years by Congress, in consultation with the DSWD.
PhilHealth coverage;
The LGU where the indigent senior citizen resides shall
allocate the necessary funds to ensure the enrollment
of their indigent senior citizens, in accordance with the
pertinent laws and regulations.
Death benefit assistance from the government of at
least Php 2,000.00 to be given to the nearest surviving
relative who took care of the deceased indigent senior
citizen until his death, or in his absence, the benefactor
or the licensed foster family of the deceased indigent
senior citizen, which amount shall be subject to
adjustments every two years due to inflation, in
accordance with the guidelines to be issued by the
DSWD and DILG.
Discount for DSWD-Accredited senior citizen
center
DSWD-accredited senior citizens centers,
residential care institutions, or group homes that are
government run or organized and operated by non-
stock, non-profit domestic corporations, primarily for
the purpose of promoting the well-being of abandoned,
neglected, unattached or homeless senior citizens, are
entitled to 50% discount on all electricity, water,
telephone consumption.
To be entitled to the discount, the senior citizen
centers, residential care, or group homes must have
been in operation for at least six (6) months and must
have a separate meter for said utilities/services.
Incentives for Foster Care
Individual or non-governmental institutions,
homes, residential communities or retirement villages
caring solely for senior citizens are entitled to the
following incentives:
1. Realty tax holiday for the first five years
starting from the first year of operation;
and
2. Priority in the construction or maintenance
of provincial or municipal roads leading to
the aforesaid home, residential community
or retirement village.
Additional tax deduction for private entities that
employ senior citizens
Private entities that will employ senior citizens
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,
subject to the following conditions:
The employment shall continue for a period of at least
six months; and
The annual income of the senior citizen does not exceed
the latest poverty threshold as determined by the
National Statistical Coordination Board (NSCB) of the
NEDA for that year.
The DOLE, in coordination with other
government agencies such as, but not limited to, the
Technology and Livelihood Resource Center (TLRC) and
the DTI, shall assess, design and implement training
programs that will provide skills and welfare or
livelihood support for senior citizens (Sec. 5[a]).
Government Assistance for Employment
Senior citizens who have the capacity and desire to
work, or be re-employed, shall be provided information
and matching services to enable them to be
productive members of society. Terms of employment
shall conform with the provisions of the Labor Code, as
amended, and other laws, rules and regulations (Sec. 1,
Rule V, Sec. 13, IRR of R.A. 9994).
Criminal Offenses and Penalties
Pegging a maximum amount of food purchase subject
to 20% discount and the VAT exemption or posting of
notice to that effect.
Refusal to grant the 20% discount and VAT exemption
on take-out/take-home/drive-thru orders it appearing
that the purchase is for the exclusive use and
enjoyment of senior citizens;
Refusal to grant a discount for credit card payments;
Refusal to grant a 20% discount and VAT exemption on
delivery orders it appearing that the purchase is for the
exclusive use and enjoyment of senior citizens.
Making a distinction between branded and generic
drugs and medicines in giving the 20% discount;
Stringent penalties
First violation
Imprisonment 2-6 years AND
Fine 50K 100K
Second violation
Imprisonment 2-6 years AND
FINE 100K 200K.
Abuse of senior citizen privileges
The senior citizen, his representative, or a person who
misuses the privileges by:
i. Using several purchased booklets;
ii. Availing of the discount to buy medicines,
drugs, medical accessories and supplies not
for the use of the senior citizen;
iii. Unauthorized use of the identification card
of the senior citizens;
iv. Medical practitioner who gives prescription
to other persons the name of the senior
citizen or who gives anomalous
prescription;
v. Posting notices that availment of the 20%
discount is limited to cash purchase only;
vi. Limiting discountable drug and medicine
purchases to certain days of the week only;
vii. Restricting the purchase time for senior
citizens to a particular hour each day only;
i.e. refusing to grant senior citizen discount
after a certain hour.
Penalties: imprisonment for 6 months AND fine 50K
100K
The Office for Senior Citizens Affairs
MAGNA CARTA FOR DISABLED PERSONS
(R.A. 7277, as amended by R.A. 9442, and further
amended by R.As. 10070 and 10524)
APPLICABILITY:
Persons with disability who are Filipino citizens
Definition of Terms:
Persons with Disability/ (Disabled Persons)
Those suffering from restriction or different disabilities,
as a result of a mental, physical or sensory impairment,
to perform an activity in the manner or within the range
considered normal for a human being.
References to the term Disabled Persons are hereby
amended to read as Persons with Disabilities (PWDs)
(R.A. 10070, Sec. 2)
Impairment is any loss, diminution or aberration of
psychological, physiological or anatomical structure or
function.
Disability shall mean:
A physical or mental impairment that substantially limits
one or more psychological, physiological, or anatomical
function of an individual or activities of such individual;
A record of such an impairment; or
Being regarded as having such an impairment
Handicap refers to a disadvantage for a given
individual, resulting from an impairment or a disability
that limits or prevents the function or activity that is
considered normal given the age and sex of the
individual.
Qualified individual with a Disability shall mean an
individual with a disability who, with or without
reasonable accommodations, can perform the essential
functions of the employment position that such
individual holds or desires.
Proof for entitlement to
privileges:
- Identification Card issued by the Mayor or
Barangay Captain where the disabled person
resides;
- Passport; or
- Transportation discount fare ID issued by the
National Council for the Welfare of Disabled
Persons (NCWDP)
Sheltered Employment
If suitable employment for PWDs cannot be
found through open employment, the State shall
endeavor to provide it by means of sheltered
employment.
Apprenticeship
PWDs shall be eligible as apprentices or
learners; provided, that their handicap is not as much
as to effectively impede the performance of job
operations in the particular occupation for which they
are hired; Provided further, that after the lapse of the
period of apprenticeship, if found satisfactory in the job
performance, they shall be eligible for employment.
Prohibition On Discrimination on Employment
(Bernardo vs NLRC)
No entity, whether public or private, shall
discriminate against a qualified disabled person by
reason of disability in regard to job application
procedures, the hiring, promotion, or discharge of
employees, employee compensation, job training and
other terms, conditions and privileges of employment.
Acts of Discrimination:
1. Limiting segregating or classifying a disable job
applicant in such a manner that adversely
affects his work opportunities;
2. Using Qualification standards, employment
tests or other selection criteria that screen out
or tend to screen out a disabled person unless
such standards, tests or other selection criteria
are shown to be a job related for the position
on question and are consistent with business
necessity;
3. Re-assigning or transferring a disabled
employee to a job or position he cannot
perform by reason of his disability;
4. Utilizing Standards, criteria or methods of
administration that:
Have the effect of discrimination on the
basis of disability; or
Perpetuate the discrimination of others
who are subject to common
administrative control;
Providing LESS compensation, such as salary, wage or
other forms of remuneration and fringe benefits, to a
qualified disabled employee, by reason of his disability,
than the amount to which a non-disabled person
performing the same work is entitled.
Favoring a non-disabled employee over a qualified
disabled employee with respect to promotion, training
opportunities, study and scholarship grants, solely on
account of the latters disability;
Failing to select or administer in the effective manner
employment tests which accurately reflect the skills,
aptitude or other factor of the disabled applicant or
employee that such test purports to measure, rather
than the impaired sensory, manual or speaking skills of
such applicant or employee, if any;
Dismissing or terminating the services of a disabled
employee by reason of his disability unless the employer
can prove that he impairs the satisfactory performance
disability unless the employer can prove that he impairs
the satisfactory performance of the work involved to the
prejudice of the business entities; Provided, however,
that the employer initially (first) provided reasonable
accommodations for disabled persons; and
Excluding disabled persons from membership in labor
unions or similar organization.
Privileges of PWDs
Equal Opportunity for Employment
No PWD shall be denied access to opportunities
for suitable employment. A qualified employee with
disability shall be subject to the same terms and
conditions of employment and the same
compensation, privileges, benefits, fringe
benefits, incentives or allowances as a qualified
bodied person.
At least one percent (1%) of all positions in all
government agencies, offices or corporation positions
shall be reserved for persons with disability. Provided,
that private corporations with more than one hundred
(100) employees are encouraged to reserve at least one
percent (1%) of the position for PWDs.
Incentives of Employers
Private entities that employ PWDs who meet the
required skills or qualifications, either as regular
employee apprentice, or learner, shall be entitled to an
additional deduction from their gross income,
equivalent to twenty-five percent (25%) of the total
amount paid as salaries and wages to PWDs.
Provided, however, that such entities present proof as
certified by DOLE that PWDs are under their employ;

Provided, further, that the disabled employee is
accredited with the DOLE and DOH as to his disability,
skills and qualifications.
Private entities that improve or modify their physical
facilities in order to provide reasonable accommodation
for PWDs shall also be entitled to an additional
deduction from their net taxable income, equivalent to
fifty percent (50%) of the direct costs of the
improvements or modifications.
Other Privileges and Incentives:
PWDs
At least twenty percent (20%) discount for the exclusive
use or enjoyment of persons with disability from:
Hotels and similar lodging establishments, restaurants
and recreation centers;
Admission fees charged by the theaters, cinema houses,
concert halls, circuses, carnivals and other similar places
of culture, leisure and amusement.
Purchas of medicines in all drugstores;
Medical and dental services including diagnostic and
laboratory fees such as, but not limited to x-rays,
computerized tomography scans and blood tests, in all
government facilities, subject to guidelines to be issued
by the Department of Health (DOH), in coordination
with the Philippine Health Insurance Corporation
(PHILHEALTH);
Medical and dental services including diagnostic and
laboratory fees, and professional fees of attending
doctors in all private hospitals and medical facilities, in
accordance with the rules and regulations to be issued
by the DOH, in coordination with the PHILHEALTH;
Domestic air and sea travel, public railways, skyways
and bus fares
2. Special discounts in special programs on
purchase of basic commodities subject to
DTI and DA guidelines;
3. Educational assistance to persons with
disability, for them to pursue primary,
secondary, tertiary, post tertiary, as well as
vocational or technical education, in both
public and private schools, through the
provision of scholarships, grants, financial
aids, subsides and other incentives to
qualified persons with disability, including
support for books, learning materials and
uniform allowance to the extent feasible;
provided, that persons with disability shall
meet minimum admission requirements;
4. To the extent practicable and feasible, the
continuance of the same benefits and
privileges given by the Government Service
Insurance System (GSIS), Social Security
System (SSS) and PAG-IBIG, as the case
may be, as are enjoyed by those in actual
service; and
5. Provision of express lanes for persons
with disability in all commercial and
government establishments, in the
absence thereof, priority shall be
given to them;
6. Special discounts in special programs on
purchase of basic commodities subject to
DTI and DA guidelines.
Non-Entitlement of Privilege:
The privileges may not be claimed if the persons with
disability claims a higher discount as may be granted by
the commercial establishment and/or under other
existing laws or in combination with other discount
program/s.
Individual Persons Caring for and Living with
PWDs
PWDs shall be traveled as dependents
under Section 35(A) of the NIRC, and as such, individual
taxpayers caring for them shall be accorded the
privileges granted by the code insofar as having
dependents under the same section are concerned.
Individuals or Nongovernmental Institutions
establishing Homes, Residential Commodities or
Retirement Villages solely to suit the needs of PWDs
1. Realty Tax Holiday for the first five (5)
years of operation; and
2. Priority in building and/or maintenance of
provincial or municipal roads leading to said
homes
Right to Barrier-Free Environment
Check B.P. 344, Accessibility Law
1. On public and private buildings and
establishments. . . on the issuance of license or
permit for the construction. . .
2. Front seat for PUVs. . . Special bus stops for
PWDs
3. Free use of Government Recreational or Sports
Centers
4. During social, sports, or recreational activities
5. Free Postal Charges
6. Exclusive use
7. Upon compliance with requirements set forth
by law. . . DSWD certification.
8. Free Matter for Disabled Person
9. For Tax Incentives for Benefactors, read Ungos
book, pages 236-238.
Deliverance from Vilification
No individual, group or community is hereby prohibited
from vilifying any person with disability which could
result into loss of self-esteem of the latter.

Vilification is
a) the utterance of slanderous and abusive
statements against a person with disability,
and/or
b) An activity in public which incites hatred
towards serious contempt for or severe ridicule
of persons with disability.

Penal sanctions

a. For the first violation fine ranging from 50K to

100K OR imprisonment ranging from six (6)
months to two (2) years, OR both at the courts
discretion.

b. For the subsequent violation fine ranging

from 100K to 200K OR imprisonment from 2
years to six years, or both at the courts
discretion;

c. For abuse of privileges imprisonment of not

less than six (6) months or a fine ranging from
5K to 50K or both, at the courts discretion;

d. If the violator is an alien or a foreigner, he shall

be deported immediately after service of
sentence without further deportation
proceedings.