Summary of Social Legislation

Paul Christopher G. Pineda

Philippine Christian University
May 8, 2019
 REPUBLIC ACT NO. 10361
BATAS KASAMBAHAY OR DOMESTIC WORKERS ACT
To better protect domestic workers, the Philippine Legislature enacted “Domestic Workers Act”
or “Batas Kaasmbahay”. Republic Act No. 10361 was signed by president Benigno Aquino III instating
the policies for the protection and welfare of domestic helpers.
Under the said 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: general househelp,
nursemaid or “yaya”, cook, gardener, or laundry person, but shall exclude any person who performs
domestic work only occasionally or sporadically and not on an occupational basis.
The term shall not include children who are under foster family arrangement, and are provided
access to education and given an allowance incidental to education, i.e. “baon”, transportation, school
projects and school activities.
Minimum age any person to be employed is persons not below 15 years of age otherwise
employing below the set threshold is criminally punishable.
Also, employers are mandated shall register all domestic workers under their employment in the
Registry of Domestic Workers in the barangay where the employer’s residence is located.
An employment contract shall be 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. The domestic worker shall be provided a copy of the duly signed employment contract
which must include the following:
(a) Duties and responsibilities of the domestic worker
(b) Period of employment
(c) Compensation
(d) Authorized deductions
(e) Hours of work and proportionate additional payment
(f) Rest days and allowable leaves
(g) Board, lodging and medical attention
(h) Agreements on deployment expenses, if any
(i) Loan agreement
(j) Termination of employment
(k) Any other lawful condition agreed upon by both parties
The Department of Labor and Employment (DOLE) shall develop and disseminate a model
employment contract for domestic workers. In cases where the employment of the domestic worker is
facilitated through a private employment agency, 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.
The minimum wage of domestic workers shall not be less than the following:
a. P2,500 a month for those employed in the National Capital Region (NCR)
b. P2,000 a month for those employed in chartered cities and first class municipalities
c. P1,500 a month for those employed in other municipalities
The Regional Tripartite and Productivity Wage Boards (RTPWBs) are required to periodically
adjust, if proper, the minimum wage rates of domestic workers.
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. The employer, unless allowed by the domestic worker through a written
consent, shall make no deductions from the wages other than that which is mandated by law. 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.
In addition to the wages paid a domestic worker is also entitled to 13th month pay. 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. What is more, copies of the pay slip shall
be kept by the employer for a period of 3 years.
Prohibitions related to wages were also stated by the republic act are as follows:

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 Interference in the disposal of wages. It shall be unlawful for the employer to interfere
with the freedom of any domestic worker to dispose of the latter’s wages. The employer shall not
force, compel or oblige the domestic worker to purchase merchandise, commodities or other
properties from the employer or from any other person, or otherwise make use of any store or
services of such employer or any other person.
Withholding of wages. It shall be unlawful for an employer, directly or indirectly, to
withhold the wages of the domestic worker. If the domestic worker leaves without any justifiable
reason, any unpaid salary for a period not exceeding 15 days shall be forfeited. Likewise, the
employer shall not induce the domestic worker to give up any part of the wages by force, stealth,
intimidation, threat or by any other means whatsoever.
As to rest period per day, domestic workers are entitled to an aggregate daily rest period of 8
hours per day. The domestic worker shall be entitled to at least 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, but the employer shall respect the preference of the domestic worker as to the weekly
rest day when such preference is based on religious grounds. The domestic worker and the employer may
agree on the following:
a. Offsetting a day of absence with a particular rest day
b. Waiving a particular rest day in return for an equivalent daily rate of pay
c. Accumulating rest days not exceeding 5 days, or
d. Other similar arrangements
A domestic worker who has rendered at least 1 year of service shall be entitled to an annual
service incentive leave of 5 days with pay. 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
A domestic worker who has rendered at least 1 month of service shall be covered by the Social
Security System (SSS), the Philippine Health Insurance Corporation (PhilHealth), and the Home
Development Mutual Fund or Pag-IBIG, and shall be entitled to all the benefits in accordance with the
pertinent provisions provided by law.
Premium payments or contributions shall be shouldered by the employer. However, if the
domestic worker is receiving a wage of P5,000 and above per month, the domestic worker shall pay the
proportionate share in the premium payments or contributions, as provided by law.
The domestic worker shall be entitled to all other benefits under existing laws.
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 workers. In such
cases, the domestic worker shall be paid the applicable minimum wage.
The domestic worker and the employer may mutually agree for the former to temporarily perform
a task that is outside the latter’s household for the benefit of another household. However, any liability
that will be incurred by the domestic worker on account of such arrangement shall be borne by the
original employer. In addition, such work performed outside the household shall entitle the domestic
worker to an additional payment of not less than the existing minimum wage rate of a domestic worker. It
shall be unlawful for the original employer to charge any amount from the said household where the
service of the domestic worker was temporarily performed.
It’s 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.
It’s unlawful for the employer or any person acting on behalf of the employer to place the domestic
worker under debt bondage, which 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.

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Rights and Privileges of Kasambahay
Standard of Treatment
The employer or any member of the household shall not subject a domestic worker or
“kasambahay” to any kind of abuse nor inflict any form of physical violence or harassment or any
act tending to degrade the dignity of a domestic worker.
Board, Lodging and Medical Attendance
The employer shall provide for the basic necessities of the domestic worker to include at
least 3 adequate meals a day and humane sleeping arrangements that ensure safety.
The employer shall provide appropriate rest and assistance to the domestic worker in case
of illnesses and injuries sustained during service without loss of benefits.
At no instance shall the employer withdraw or hold in abeyance the provision of these
basic necessities as punishment or disciplinary action to the domestic worker.
Guarantee of Privacy
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. This guarantee equally recognizes that
the domestic worker is obliged to render satisfactory service at all times.
Access to Outside Communication
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. Should the domestic worker make use of the employer’s telephone or other
communication facilities, the costs shall be borne by the domestic worker, unless such charges are
waived by the employer.
Right to Education and Training
The employer shall afford the domestic worker the opportunity to finish basic education
and may allow access to alternative learning systems and, as far as practicable, higher education
or technical and vocational training. The employer shall adjust the work schedule of the domestic
worker to allow such access to education or training without hampering the services required by
the employer.
Prohibition Against Privileged Information
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. Such privileged information shall be
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.
Cessation of employment
Termination of service
Neither the domestic worker nor the employer may terminate the contract before the
expiration of the term except on reasons allowed by law. If the domestic worker is unjustly
dismissed, the domestic worker shall be paid the compensation already earned plus the equivalent
of 15 days work by way of indemnity. If the domestic worker leaves without justifiable reason,
any unpaid salary due not exceeding the equivalent 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 6 months from the
domestic worker’s employment.
If the duration of the domestic service is not determined either in stipulation or by the
nature of the service, the employer or the domestic worker may give notice to end the working
relationship 5 days before the intended termination of the service.
The domestic worker and the employer may mutually agree upon written notice to pre-
terminate the contract of employment to end the employment relationship.

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Termination initiated by the domestic worker
The domestic worker may terminate the employment relationship at any time before the
expiration of the contract for any of the following causes:
(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) Commission of a crime or offense against the domestic worker by the employer or
any member of the household;
(d) Violation by the employer of the terms and conditions of the employment contract
and other standards set forth under this law;
(e) Any disease prejudicial to the health of the domestic worker, the employer, or
member/s of the household; and
(f) Other causes analogous to the foregoing.
Termination initiated by the employer
An employer may terminate the services of the domestic worker at any time before the
expiration of the contract, for any of the following causes:
(a) Misconduct or willful disobedience by the domestic worker of the lawful order of the
employer in connection with the former’s work;
(b) Gross or habitual neglect or inefficiency by the domestic worker in the performance
of duties;
(c) Fraud or willful 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 employer’s family;
(e) Violation by the domestic worker of the terms and conditions of the employment
contract and other standards set forth under this 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.

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 REPUBLIC ACT No. 10022
AN ACT AMENDING REPUBLIC ACT NO. 8042, OTHERWISE KNOWN AS THE MIGRANT
WORKERS AND OVERSEAS FILIPINOS ACT OF 1995, AS AMENDED, FURTHER
IMPROVING THE STANDARD OF PROTECTION AND PROMOTION OF THE WELFARE
OF MIGRANT WORKERS, THEIR FAMILIES AND OVERSEAS FILIPINOS IN DISTRESS,
AND FOR OTHER PURPOSES
The Act became law on 8 March 2010 and took effect on 9 May 2010 after satisfying the
publication requirement. However, for the law to be effectively implemented, the Act required
Implementing Rules and Regulations (IRR). The IRR was prepared and signed July 8, 2010 and it
becomes fully effective after publication in two (2) newspapers of general circulation. It is expected that
said publication will be done soonest.
According to the law, OFW or migrant worker is a person to be engaged, is engaged, or has been
engaged in an activity for a consideration in a place where s/he is not a citizen. This also includes
individuals who are on board a vessel navigating in foreign seas other than a government ship used for
military or non-commercial purposes or an installation located on high seas or offshore.
Filipino migrant workers will only be deployed in countries where their rights are protected. Said
countries must have existing labor and social laws that includes protection of rights of migrant workers,
signatory to or ratifier of declarations or conventions that protects rights of workers, and has a concluded
bilateral agreement with the Philippine government.
Consequently, countries that accept migrant workers must take positive and concrete measures to
ensure that the rights of the workers are protected. At the same time, these countries must be compliant
with international rules and standards on migrant workers. Otherwise, a No Permit for Deployment will
be issued by POEA, after consultation with the Department of Foreign Affairs.
This is defined as any act of canvassing, contracting, enlisting, transporting, utilizing, hiring, or
procuring workers for employment overseas, regardless if it’s for profit or not by an agency that is not
registered and authorized by the Labor Department. Promises, referrals, and advertisements of
employment abroad are also considered as acts of illegal recruitment.
Consequently, the law defined the term illegal recruitment by syndicate, which means illegal
recruitment was carried out by a group of three or more persons conspiring and confederating with one
another to commit illegal acts.
Illegal recruitment activities include but not limited to:
 Charging an amount that is higher than the amount indicated in the schedule of allowable fees.
 Publishing false information or notice related to recruitment or employment.
 Recruitment or placement of workers in jobs harmful to public health or morality.
 Withholding or denying travel documents from applicant workers before departure due to
monetary or financial considerations.
 Allowing non-Filipino citizen to manage or head a licensed recruitment / manning agency.
 Failure to submit pertinent recruitment information to the Department of Labor and Employment
such as job vacancies, status of employment of deployed workers, departure, and separation from
jobs among others.
 Imposing a compulsory and exclusive arrangement to applicant workers to avail of a loan ONLY
on specified entities or persons.
 Imposing a compulsory and exclusive arrangement to applicant workers to undergo medical or
health examination on specific and designated medical clinics. This also includes attending
trainings on designated training centers.
Take note that victims of illegal recruitment will be provided with free legal assistance.
National Reintegration Center for Overseas Filipino Workers
Also known as NRCO, this center was created by DOLE for returning OFWs to help in the
reintegration process, serve as a promotion house for local employment, and help in tapping and

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developing skills for national development. The center will be open 24 hours, seven days a week,
including holidays.
Below are some of NRCO’s specific mandates:
 Develop and support programs for livelihood, savings, investment, financial literacy, and
entrepreneurship.
 Coordinate with appropriate stakeholders and institutions for promotion and development
of OFWs.
 Come up with a computer-based information system on returning OFWs, which will also
be accessible to recruitment agencies and employers.
 Develop and implement programs that will help promote the welfare of returning Filipino
migrant workers.
 Conduct research for policy recommendation and program development.
Compulsory Insurance Coverage for Agency-Hired Workers
According to the amended law, ALL agency-hired workers will be covered by a compulsory
insurance coverage policy and secured at no cost to the worker. It is effective for the entire duration of the
worker’s employment contract and cover:
 Accidental death with at least USD 15,000 survivor’s benefit payable to the migrant worker’s
beneficiary. The insurance provider shall likewise arrange and pay for the return of the
worker’s remains.
 Permanent total disablement with at least USD 7,500 disability benefit payable to the migrant
worker.
 Repatriation cost when the employment was terminated without just or valid cause, including
transport of personal belongings.
 Subsistence allowance benefit of at least USD 100 per month for a maximum of six months if
migrant worker is involved in a case or is in litigation.
 Money claims arising from employer’s liability.
Aside from monetary benefits, migrant worker is entitled to compassionate visit by one family
member in case s/he is confined in the hospital. Medical evacuation and repatriation must also be afforded
to the migrant worker when necessary.
The recruitment agency can freely choose an insurance provider PROVIDED that it is duly
registered with the Insurance Commission and is operational for at least P500 million. The recruitment
agency must provide an authenticated copy of the insurance policy after procurement since such policy is
needed to help secure the Overseas Employment Certificate (OEC).
Claims must be paid by the insurance company without any contest and as soon as substantiated
proof was presented.

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 REPUBLIC ACT 8187
PATERNITY LEAVE ACT OF 1996
AN ACT GRANTING PATERNITY LEAVE OF SEVEN (7) DAYS WITH FULLPAY TO ALL
MARRIED EMPLOYEES IN THE PRIVATE AND PUBLIC SECTORS FOR THE FIRST FOUR
(4) DELIVERIES OF THE LEGITIMATE SPOUSE WITH WHOM HE IS COHABITING AND
FOR OTHER PURPOSES
Under the law, male employees in the private sector are entitled to a paternity leave under the
following conditions:
 The new father must be legally married to the mother of the newborn child
 He is an employee at the time of birth or miscarriage
 He is cohabiting with his wife at the time she gives birth or suffers a miscarriage
 He has applied for paternity leave within a reasonable time from the expected date of delivery
of his pregnant wife or within such period as provided by company rules or by collective
bargaining agreement
 His wife has given birth or suffered a miscarriage
If the employee does not avail of the paternity leave, this benefit is not convertible to cash nor is
it cumulative.
While application of paternity leave must be made before the delivery, it can only be used
AFTER the delivery of the child, unless company rules allow prior usage.
Duration of paternity leave is 7 Calendar days with full pay, consisting of basic pay and
mandatory allowances.
This benefit is applicable to the first four (4) deliveries of the spouse of the employee with whom
he is cohabiting.

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 REPUBLIC ACT NO. 8972
AN ACT PROVIDING FOR BENEFITS AND PRIVILEGES TO SOLO PARENTS AND THEIR
CHILDREN, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES
Leave benefits granted to a solo parent to enable him/her to perform parental duties and
responsibilities where physical presence is required. [Sec. 3 (d), RA 8972]
Coverage
Any solo parent or individual who is left alone with the responsibility of parenthood due to:
(1) Giving birth as a result of rape or and other crimes against chastity even
without a final conviction of the offender: Provided, That the mother keeps and raises the child;
(2) Death of spouse;
(3) Spouse is detained or is serving sentence for a criminal conviction for at least one (1) year;
(4) Physical and/or mental incapacity of spouse as certified by a public medical practitioner;
(5) Legal separation or de facto separation from spouse for at least one (1) year: Provided, that
he/she is entrusted with the custody of the children;
(6) Declaration of nullity or annulment of marriage as decreed by a court or by a church:
Provided, that he/she is entrusted with the custody of the children;
(7) Abandonment of spouse for at least one (1) year;
(8) Unmarried father/mother who has preferred to keep and rear his/her child/children, instead of
having others care for them or give them up to a welfare institution;
(9) Any other person who solely provide parental care and support to a child or children:
Provided, that he/she is duly licensed as a foster parent by the Department of Social Welfare and
Development (DSWD) or duly appointed legal guardian by the court; and (10) Any family
member who assumes the responsibility of head of family as a result of the death, abandonment,
disappearance, or prolonged absence of the parents or solo parent for at least one (1) year. [Sec. 3
(a), RA 8972]
Conditions for Entitlement
A solo parent employee shall be entitled to the parental leave under the following conditions:
(1) He/she has rendered at least one (1) year of service, whether continuous or broken;
(2) He/she has notified his/her employer that he/she will avail himself/herself of it, within a
reasonable period of time; and
(3) He/she has presented to his/her employer a Solo Parent Identification Card, which may be
obtained from the DSWD office of the city or municipality where he/she resides. [Sec 19, Art. V, IRR,
RA 8972]
Availment
The parental leave is in addition to leave privileges under existing laws with full pay,
consisting of basic salary and mandatory allowances. It shall not be more than seven (7) working days
every year. [Sec. 8, RA 8972]
Grant of Flexible Work Schedule
The employer shall provide for a flexible working schedule for solo parents: Provided, that the
same shall not affect individual and company productivity: Provided, further, that any employer may
request exemption from the above requirements from the DOLE on certain meritorious grounds. [Sec. 6,
RA 8972]
Protection against Work Discrimination
No employer shall discriminate against any solo parent employee with respect to terms and
conditions of employment on account of his/her status. [Sec. 7, RA 8972]

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Termination of the Benefit
A change in the status or circumstance of the parent 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 these benefits. [Sec. 3 (a), RA 8972]

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 HANDICAPPED WORKERS – DIFFERENTLY-ABLED WORKERS
[RA 7277 - Magna Carta for Disabled Persons,
as amended by RA 9442]
Disabled Persons are those suffering from restriction or different abilities, 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 [Sec. 4 (a), RA 7277]
Impairment is any loss, diminution or aberration of psychological, physiological, or
anatomical structure or function [Sec. 4(b), RA 7277]
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; OR
b) a record of such an impairment; Or
c) being regarded as having such an impairment [Sec 4(c), RA 7277]
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. [Sec 4(d), RA 7277]
Declaration of Policy
The grant of the rights and privileges for disabled persons shall be guided by the following
principles:
a) Disabled persons are part of the Philippine society; thus, the Senate shall give full support to
the improvement of the total well-being of disabled persons and their integration into the
mainstream of society. Toward this end, the State shall adopt policies ensuring the
rehabilitation, self-development and self-reliance of disabled persons. It shall develop their
skills and potentials to enable them to compete favorably for available opportunities.
b) Disabled persons have the same rights as other people to take their proper place in society.
They should be able to live freely and as independently as possible. This must be the concern
of everyone the family, community and all government and non-government organizations.
Disabled person’s rights must never be perceived as welfare services by the
Government.
c) The rehabilitation of the disabled persons shall be the concern of the Government in order to
foster their capability to attain a more meaningful, productive and satisfying life. To reach out
to a greater number of disabled persons, the rehabilitation services and benefits shall be
expanded beyond the traditional urban-based centers to community-based programs, that will
ensure full participation of different sectors as supported by national and local government
agencies
d) The State also recognizes the role of the private sector in promoting the welfare of disabled
persons and shall encourage partnership in programs that address their needs and concerns
e) To facilitate integration of disabled persons into the mainstream of society, the State shall
advocate for and encourage respect for disabled persons. The State shall exert all efforts to
remove all social, cultural, economic, environmental and attitudinal barriers that are
prejudicial to disabled persons. [Sec 2, RA 7277]
Coverage
This Act shall covers all disabled persons and, to the extend herein provided, departments, offices
and agencies of the National Government or non-government organization involved in the attainment of
the objectives of this Act. [Sec 2, RA 7277]
Rights of disabled workers
(1) Equal opportunity for employment
No disabled person shall be denied access to opportunities for suitable employment. A qualified
disabled EE shall be subject to the same terms and conditions of employment and the same compensation,

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privileges, benefits, fringe benefits, incentives or allowances as a qualified able-bodied person. [Sec. 5
(par. 1), RA 7277]
(2) Reserved contractual positions
5% of all casual, emergency and contractual positions in the DSWD; DOH, DepEd; and other
government agencies, offices or corporations engaged in social development shall be reserved for
disabled persons. [Sec 5 (par. 2), RA 7277]
(3) Sheltered employment
Sheltered Employment refers to the provision of productive work for disabled persons through
workshop providing special facilities, income producing projects or homework schemes with a view to
given them the opportunity to earn a living thus enabling them to acquire a working capacity required
in open industry. [Sec 4(i), RA 7277] If suitable employment for disabled persons cannot be found
through open employment, the State shall endeavor to provide it by means of sheltered employment.
In the placement of disabled persons in sheltered employment, it shall accord due regard to the individual
qualities, vocational goals and inclinations to ensure a good working atmosphere and efficient production.
[Sec 6, RA 7277]
Apprenticeship Opportunities.
Disabled persons 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. [Art. 81 LC; Sec. 7, RA 7277] [Bernardo v
NLRC & FEBTC, 1999]
(4) Full minimum wage
All qualified handicapped workers shall receive the full amount of the minimum wage
rate prescribed herein. [Sec 7, Wage Order No. NCR-19] In this light, the Magna Carta for Disabled
Persons mandates that a qualified disabled EE should be given the same terms and
conditions of employment as a qualified able-bodied person. Since the Magna Carta accords them the
rights of qualified able-bodied persons, they are thus covered by Article 280 of the Labor Code. In the
present case, the handicap of petitioners (deafmutes) is NOT a hindrance to their work. The eloquent
proof of this statement is the repeated renewal of their employment
contracts. [Bernardo v. NLRC, G.R. No. 122917 (1999)]
Discounts and other privileges
Persons with disability shall be entitled to the following:
(a) At least 20% discount from all establishments relative to the utilization of all services in hotels
and similar lodging establishments; restaurants and recreation centers for the exclusive use or
enjoyment of persons with disability;
(b) A minimum of 20% discount on admission fees charged by theaters, cinema houses, concert
halls, circuses, carnivals and other places of culture, leisure and amusement for the exclusive use or
enjoyment of persons with disability;
(c) At least 20% discount for the purchase of medicines in all drugstores for the exclusive use or
enjoyment of persons with disability;
(d) At least 20% discount on 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 DOH in coordination with the PHILHEALTH.
(e) At least 20% discount on 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 PHILHEALTH;
(f) At least 20% discount on fare for domestic air and sea travel for the exclusive use or
enjoyment of persons with disability;
(g) At least 20% discount in public railways, skyways, and bus fare for the exclusive use and
enjoyment of persons with disability.

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 (h) 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, subsidies 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;
(i) To the extent practicable and feasible, the continuance of the same benefits and privileges
given by the GSIS, SSS, and PAG-IBIG, as the case may be, as are enjoyed by those in actual service; (j)
To the extent possible, the government may grant special discounts in special programs for persons with
disability on purchase of basic commodities, subject to guidelines to be issued for the purpose by
the DTI and the DA; and (k) Provision of express lanes for persons with disability in all commercial and
government establishments; in the absence thereof, priority shall be given to them. [Sec 32, RA 7277, as
amended by RA 9442]
Conditions for entitlement
(1) Persons with disability who are Filipino citizens upon submission of any of the
following as proof of his/her entitlement thereto:
(a) An identification card issued by the city or municipal mayor or the barangay captain of the
place where the persons with disability reside;
(b) The passport of the persons with disability concerned; or
(c) Transportation discount fare ID issued by the National Council for the Welfare
of Disabled Persons (NCWDP).
(2) The privileges may not be claimed if the persons with disability claim 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. [Sec 32, RA 7277, as amended by RA 9442]

Other Provisions Against Discrimination

(1) Discrimination of Employment 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 compensation, job training and other terms, conditions and
privileges of employment. The following constitute acts of discrimination:
(a) Limiting, segregating or classifying a disabled job applicant in such a manner that adversely
affects his work opportunities
(b) 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
related for the position in question and are consistent with business necessity;
(c) Utilizing standards, criteria, or methods of administration that:
(i) have the effect of discrimination on the basis of disability; or
(ii) perpetuate the discrimination of others who are the subject to common administrative control.
(d) Providing less compensation, such as salary, wage or other forms of remuneration and fringe
benefits, to qualified disabled employee, by reason of his disability, than the
amount to which a non-disabled person performing the same work is entitled;
(e) 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 latter's disability;
(f) Re-assigning or transferring a disabled employee to a job or position he cannot perform by
reason of his disability;
(g) 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 of the work involved to the
prejudice of the business entity; Provided, however, That the employer first sought to provide reasonable
accommodations for the disabled persons;
(h) Failing to select or administer in the most effective manner employment tests which
accurately reflect the skills, aptitude or other factor of the disabled applicant or employee that such test

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purports to measure, rather than the impaired sensory, manual or speaking skills of such applicant or
employee, if any; and
(i) Excluding disabled persons from membership in labor unions or similar organizations. [Sec.
32, RA 7277 as amended by RA 9442]
(2) Employment Entrance Examination
Upon an offer of employment, a disabled applicant may be subjected to medical examinations, on
the following occasions:
(a) all entering employees are subjected to such an examination regardless of disability;
(b) Information obtained during the medical condition or history of the applicant is collected and
maintained on separate forms and in separate medical files and is treated as a confidential medical record;
Provided, however, That:
(i) supervisors and managers may be informed regarding necessary restrictions on the work or
duties of the employees and necessary accommodations:
(ii) first aid and safety personnel may be informed, when appropriate, if the disability
might require emergency treatment;
(iii) government officials investigating compliance with this Act shall be provided relevant
information on request; and
(iv) the results of such examination are used only in accordance with this Act. [Sec. 35, RA 7277
as amended by RA 9442]
(3) Prohibition on Verbal, Non -Verbal
Ridicule and Vilification Against Persons with Disability
(a) No individual, group or community shall execute any of these acts of ridicule against persons
with disability in any time and place which could intimidate or result in loss of self-esteem of the latter.
[Sec. 40, RA 7277, as amended by RA 9442]
(b) Any individual, group or community is hereby prohibited from vilifying any person with
disability which could result into loss of self-esteem of the latter. [Sec. 42, RA 7277, as amended
by RA 9442]
Public Ridicule - The act of making fun of or contemptuous imitating or making mockery of
persons with disability whether in writing, or in words, or in action due to their impairments. [Sec. 33, RA
7277, as amended by RA 9442]
Vilification includes:
(1) The utterance of slanderous and abusive statements against a person with
disability; and/or,
(2) An activity in public which incites hatred towards, serious contempt for, or severe
ridicule of persons with disability. [Sec. 41, RA 7277, as amended by RA 9442]
Tax Incentives for Employers/ Establishments
(1) For employment of disabled persons - additional deduction, from their gross income,
equivalent to 25% of the total amount paid as salaries and wages to disabled persons
(a) Private entities
(b) Employ disabled persons either as regular EEs, apprentice or learner
(c) Provided such entities present proof as certified by the DOLE and the DOH [Sec. 8[b], RA
7277]
(2) For construction of disabled friendly facilities – additional deduction from their net taxable
income, equivalent to 50% of the direct costs of the improvements or modifications
(a) Private entities
(b) That improve or modify their physical

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 facilities in order to provide reasonable accommodation for disabled persons
(c) Does NOT apply to improvements or modifications or facilities required under BP 344. [Sec.
8 (c), RA 7277]
(3) For establishments giving discounts – may claim such discounts as tax deductions based on
the net cost of the goods sold or services rendered
(a) The cost of the discount shall be allowed as deduction from gross income for the same taxable
year that the discount is granted
(d) The total amount of 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 of the National Internal Revenue Code, as amended.
[Sec. 32, RA 7277, as amended by RA 9442]
Enforcement
Enforcement by the Secretary of Justice
(a) Denial of Right Duty to Investigate. The Secretary of Justice shall investigate alleged
violations of this Act, and shall undertake periodic reviews of compliance of covered entities under this
Act.
(b) Potential Violations: The Secretary of Justice may commence a legal action in any appropriate
court if the Secretary has reasonable cause to believe that
(1) any person or group of persons is engaged in a pattern of practice of discrimination under this
Act; or
(2) any person or group of persons has been discriminated against under this Act and such
discrimination raises and issue of general public importance. [Sec 44, RA 7277]
Authority of Court.
The court may grant any equitable relief that such court considers to be appropriate, including, to
the extent required by this Act:
(a) granting temporary, preliminary or permanent relief;
(b) providing an auxiliary aid or service, modification of policy, practice or procedure, or
alternative method; and
(c) making facilities readily accessible to and usable by individuals with disabilities. [Sec 45, RA
7277]
Penal Clause
(a) Any person who violates any provision of this Act shall suffer the following
penalties:
(i) for the first violation, a fine of not less than Fifty thousand pesos (P50,000.00) but not
exceeding One hundred thousand pesos (P100,000.00) or imprisonment of not less than six (6) months
but not more than two (2) years, or both at the discretion of the court; and
(ii) for any subsequent violation, a fine of not less than One hundred
thousand pesos (P100,000.00) but not exceeding Two hundred thousand pesos (P 200,000.00) or
imprisonment for less than two (2) years but not more than six (6) years,
or both at the discretion of the court.
(b) Any person who abuses the privileges granted herein shall be punished with imprisonment of
not less than six (6) months or a fine of not less than Five thousand pesos (P 5,000.00) but not more than
Fifty thousand pesos (P50,000.00), or both, at the discretion of the court.
(c) If the violator is a corporation, organization or any similar entity, the officials thereof directly
involved shall be liable therefor.
(d). If the violator is an alien or a foreigner, he shall be deported immediately after service of
sentence without further deportation proceedings. [Sec 46, RA 7277]

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 REPUBLIC ACT NO. 7610
AN ACT PROVIDING FOR STRONGER DETERRENCE AND SPECIAL PROTECTION
AGAINST CHILD ABUSE, EXPLOITATION AND DISCRIMINATION, AND FOR OTHER
PURPOSES
The Special Protection of Children Against Child Abuse, Exploitation and Discrimination Act or
Republic Act 7610 (Art.1 Sec. 3) defines child abuse as maltreatment, whether habitual or not.
 A person who is below 18 years old or those over but are unable to fully take care of themselves
from abuse, neglect, cruelty, exploitation or discrimination because of physical or mental
disability or condition.
 By a person who is responsible for the child's welfare. Under circumstances which gravely
threaten or endanger the survival and normal development of children.
Operational Definition
Physical Abuse
Is characterized by physical injury (e.g. bruises and fractures) resulting from punching,
beating, kicking, biting, or otherwise harming a child. The injury may have resulted from over
discipline or physical punishment that is inappropriate to the child's age or condition. The injury
may be the results from over discipline or physical punishment that is inappropriate to the child's
age or condition.
An injury resulting from physical punishment that requires medical treatment is
considered outside the realm of normal disciplinary measures.
Neglect
Child neglect is characterized by failure to provide for the child's basic needs. Neglect
can be physical, educational or emotional.
Physical Neglect
Includes refusal of or delay in seeking health care, abandonment, inadequate supervision
and expulsion from home or refusing to allow a runaway to return home.
Educational Neglect
Failure to enroll a child of mandatory school age and inattention to a special educational
need.
Emotional Neglect
Includes such action as chronic or extreme spouse abuse in the child's presence,
permission of drug abuse or alcohol use by the child and refusal or failure to provide needed
psychological care.
Sexual Abuse
Includes wide range of behavior; fondling of a child's genitals, intercourse, rape, sodomy,
exhibitionism and commercial exploitation through prostitution or the production of pornographic
materials.
Sexual Exploitation
Children whether male or female, who for money, profit or any other consideration or
due to the coercion or influence of any adult, syndicate or group, indulge in sexual intercourse or
lascivious conduct, are deemed to be children exploited in prostitution and other sexual abuse.
Emotional abuse
Includes acts or omissions by the parents or other persons responsible for the child's care
and that have caused or could cause serious behavioral, cognitive, emotional or mental disorder.
It is the most difficult form of child maltreatment.
Child trafficking

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 The act of trading or dealing with children, including but not limited to, the buying and
selling children for money, or for any other consideration, or barter.
Child Labor
The employment of children below 15 years of age who force, suffer to work for money
or any other consideration.
The condition of employment endangers the life, safety, health and normal development
of the child.
Abandoned
The failure to provide for the care and support of a child for at least six (6) continuous
months for no valid reason shall be presumed as an intent to abandon the child unless said failure
is due to reasons beyond the control of the parent or is due to financial reasons.
The failure to report to a law enforcement agency or to the Department of Social Welfare
and Development (DSWD) that the child is missing within seventy-two (72) hours after his
disappearance is discovered.
Persons required by law to report child abuse cases
The following must report child abuse case:
1. The head of a public or private hospital, medical clinic or similar institution, as well as the
physician and nurse who attended to the needs of the abused child.
2. Teachers and administrators of public schools
3. Parole and probation officers
4. Government lawyers
5. Law enforcement officers
6. Barangay officials
7. Correction officers such as jail guards
8. Other government officials and employees whose work involves dealing with children
Who can file a complaint for child abuse?
1. The child victim
2. The parent or legal guardian of the victim
3. The grandparent, or relative of the child victim up to a first cousin
4. The Barangay Chairman
5. One of a group of 3 or more persons who have personal knowledge of the abuse.
PUNISHABLE ACTS
CHILD PROSTITUTION AND OTHER SEXUAL ABUSE
 reclusion temporal in its medium period to reclusion perpetua
 if victim is under twelve (12) years of age: reclusion temporal in its medium period
ATTEMPT TO COMMIT CHILD PROSTITUTION
 A penalty lower by two (2) degrees than that prescribed for the consummated felony under
Section 5
CHILD TRAFFICKING
 reclusion temporal to reclusion perpetua. The penalty shall be imposed in its maximum period
when the victim under twelve (12) years of age.
ATTEMPT TO COMMIT CHILD TRAFFICKING

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  A penalty lower two (2) degrees than that prescribed for the consummated felony under Section 7
shall be imposed upon the principals of the attempt
OBSCENE PUBLICATIONS AND INDECENT SHOWS
 prision mayor in its medium period.
 If the child used as a performer, subject or seller/distributor is below twelve (12) years of age, the
penalty shall be imposed in its maximum period.
Any ascendant, guardian, or person entrusted in any capacity with the care of a child who shall cause
and/or allow such child to be employed or to participate: prision mayor in its medium period

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 REPUBLIC ACT NO. 9710
AN ACT PROVIDING FOR THE MAGNA CARTA OF WOMEN
The Magna Carta of Women is comprehensive women’s human rights law that seeks to eliminate
discrimination against women by recognizing, protecting, fulfilling and promoting the rights of Filipino
women, especially those in marginalized sector.
Discrimination Against Women
The Magna Carta of Women defines discrimination against women as:
• any gender-based distinction, exclusion, or restriction which has the effect or purpose of
impairing or nullifying the recognition, enjoyment, or exercise by women, irrespective of their
marital status, on a basis of equality of men and women, of human rights and fundamental
freedoms in the political, economic, social, cultural, civil or any other field;
• any act or omission, including by law, policy, administrative measure, or practice, that directly
or indirectly excludes or restricts women in the recognition and promotion of their rights and their
access to and enjoyment of opportunities, benefits, or privileges;
• a measure or practice of general application that fails to provide for mechanisms to offset or
address sex or gender-based disadvantages or limitations of women, as a result of which women
are denied or restricted in the recognition and protection of their rights and in their access to and
enjoyment of opportunities, benefits, or privileges; or women, more than men are shown to have
suffered the greater adverse effects of those measures or practices; and
• discrimination compounded by or intersecting with other grounds, status, or condition, such as
ethnicity, age, poverty, or religion.
What are the rights of women guaranteed under the Magna Carta of Women?
All rights in the Philippine Constitution and those rights recognized under international
instruments duly signed and ratified by the Philippines, in consonance with Philippine laws shall
be rights of women under the Magna Carta of Women. These rights shall be enjoyed without
discrimination since the law prohibits discrimination against women, whether done by public and
private entities or individuals.

The Magna Carta of Women Also Spells Out Every Woman's Right To:
• Protection from all forms of violence, including those committed by the State. This includes the
incremental increase in the recruitment and training of women in government services that cater to
women victims of gender-related offenses. It also ensures mandatory training on human rights and gender
sensitivity to all government personnel involved in the protection and defense of women against gender-
based violence, and mandates local government units to establish a Violence Against Women Desk
in every barangay to address violence against women cases;
• Protection and security in times of disaster, calamities and other crisis situations, especially in
all phases of relief, recovery, rehabilitation and construction efforts, including protection from sexual
exploitation and other sexual and gender-based violence.
• Participation and representation, including undertaking temporary special measures and
affirmative actions to accelerate and ensure women's equitable participation and representation in the
third level civil service, development councils and planning bodies, as well as political parties and
international bodies, including the private sector.
• Equal treatment before the law, including the State's review and when necessary amendment or
repeal of existing laws that are discriminatory to women;
• Equal access and elimination of discrimination against women in education, scholarships and
training. This includes revising educational materials and curricula to remove gender stereotypes and
images, and outlawing the expulsion, non-readmission, prohibiting enrollment and other related
discrimination against women students and faculty due to pregnancy outside of marriage;
• Equal participation in sports. This includes measures to ensure that gender-based discrimination
in competitive and non-competitive sports is removed so that women and girls can benefit from
sports development;

Page 18 of 46
 • Non-discrimination in employment in the field of military, police and other similar services.
This includes according the same promotional privileges and opportunities as their men
counterpart, including pay increases, additional benefits, and awards, based on competency and quality of
performance. The dignity of women in the military, police and other similar services shall always
be respected, they shall be accorded with the same capacity as men to act in and enter into contracts,
including marriage, as well as be entitled to leave benefits for women such as maternity leave,
as provided for in existing laws;
• Non-discriminatory and non-derogatory portrayal of women in media and film to raise the
consciousness of the general public in recognizing the dignity of women and the role and contribution
of women in family, community, and the society through the strategic use of mass media;
• Comprehensive health services and health information and education covering all stages of a
woman's life cycle, and which addresses the major causes of women's mortality and morbidity, including
access to among others, maternal care, responsible, ethical, legal, safe and effective methods of family
planning, and encouraging healthy lifestyle activities to prevent diseases;

• Leave benefits of two (2) months with full pay based on gross monthly compensation, for
women employees who undergo surgery caused by gynecological disorders, provided that they
have rendered continuous aggregate employment service of at least six (6) months for the last twelve (12)
months;
• Equal rights in all matters relating to marriage and family relations. The State shall ensure the
same rights of women and men to: enter into and leave marriages, freely choose a spouse, decide on the
number and spacing of their children, enjoy personal rights including the choice of a profession, own,
acquire, and administer their property, and acquire, change, or retain their nationality. It also states that
the betrothal and marriage of a child shall have no legal effect. The Magna Carta of Women also
guarantees the civil, political and economic rights of women in the marginalized sectors, particularly
their right to:
• Food security and resources for food production, including equal rights in the titling of the land
and issuance of stewardship contracts and patents;
• Localized, accessible, secure and affordable housing;
• Employment, livelihood, credit, capital and technology;
• Skills training, scholarships, especially in research and development aimed towards women
friendly farm technology;
• Representation and participation in policy-making or decisionmaking bodies in the regional,
national, and international levels;
• Access to information regarding policies on women, including programs, projects and funding
outlays that affect them;
• Social protection;

• Recognition and preservation of cultural identity and integrity provided that these cultural
systems and practices are not discriminatory to women;
• Inclusion in discussions on peace and development;
• Services and interventions for women in especially difficult circumstances or WEDC;
• Protection of girl-children against all forms of discrimination in education, health and nutrition,
and skills development; and
• Protection of women senior citizens.
The Magna Carta of Women defines the marginalized sectors as those who belong to the basic,
disadvantaged, or vulnerable groups who are mostly living in poverty and have little or no access to land
and other resources, basic social and economic services such as health care, education, water
and sanitation, employment and livelihood opportunities, housing security, physical infrastructure and the
justice system. These include, but are not limited to women in the following sectors or groups: Small

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farmers and rural workers, Fisherfolk, Urban poor, Workers in the formal economy, Workers in the
informal economy, Migrant workers, Indigenous Peoples, Moro, Children, Senior citizens, Persons with
disabilities, and Solo parents.
How can Filipino women living abroad benefit from this law?
Statistics show that more and more Filipino women are migrating for overseas employment. In
many places, women migrant workers have limited legal protections or access to information about their
rights, rendering them vulnerable to gender-specific discrimination, exploitation and abuse. Section 37 of
the Magna Carta of Women mandates the designation of a gender focal point in the consular section of
Philippine embassies or consulates. The said officer who shall be trained on Gender and Development
shall be primarily responsible in handling gender concerns of women migrant workers, especially those in
distress. Other agencies (e.g. the Department of Labor and Employment and the Department of
Social Welfare and Development) are also mandated to cooperate in strengthening the Philippine foreign
posts' programs for the delivery of services to women migrant workers, consistent with the one-country
team approach in Foreign Service.
Who will be responsible for implementing the Magna Carta of Women?
The State, the private sector, society in general, and all individuals shall contribute to the
recognition, respect and promotion of the rights of women defined and guaranteed in the Magna Carta of
Women. The Philippine Government shall be the primary duty-bearer in implementing the said law. This
means that all government offices, including local government units and government-owned and
controlled corporations shall be responsible to implement the provisions of Magna Carta of Women that
falls within their mandate, particularly those that guarantee rights of women that require specific action
from the State. As the primary duty-bearer, the Government is tasked to:
• refrain from discriminating against women and violating their rights;
• protect women against discrimination and from violation of their rights by private
corporations, entities, and individuals;
• promote and fulfill the rights of women in all spheres, including their rights to substantive
equality and non-discrimination.

The Government shall fulfill these duties through the development and implementation of laws,
policies, regulatory instruments, administrative guidelines, and other appropriate measures, including
temporary special measures. It shall also establish mechanisms to promote the coherent and integrated
implementation of the Magna Carta of Women and other related laws and policies to effectively stop
discrimination against Filipino women.

What are the specific responsibilities of government under the Magna Carta of Women?
The Magna Carta of Women mandates all government offices, including government-owned and
controlled corporations and local government units to adopt gender mainstreaming as a strategy for
implementing the law and attaining its objectives. It also mandates (a) planning, budgeting,
monitoring and evaluation for gender and development, (b) the creation and/or strengthening of gender
and development focal points, and (c) the generation and maintenance of gender statistics and sex-
disaggregated databases to aid in planning, programming and policy formulation.
Under this law, the National Commission on the Role of Filipino Women which will be renamed
as the Philippine Commission on Women (PCW) shall be the overall monitoring and oversight body to
ensure the implementation of the law. As an agency under the Office of the President of the Philippines, it
will be the primary policy-making and coordinating body for women and gender equality concerns and
shall lead in ensuring that government agencies are capacitated on the effective implementation of the
Magna Carta of Women.
Consistent with its mandate, the Commission on Human Rights shall act as the Gender and
Development Ombud to ensure the promotion and protection of women's human rights. The Commission
on Audit shall conduct an annual audit on the government offices' use of their gender and
development budgets for the purpose of determining its judicious use and the efficiency, and effectiveness
of interventions in addressing gender issues. Local government units are also encouraged to develop and

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pass a gender and development code to address the issues and concerns of women in their respective
localities based on consultation with their women constituents.
What are the penalties of violators?
If the violation is committed by a government agency or any government office, including
government-owned and controlled corporations and local government units, the person directly
responsible for the violation, as well as the head of the agency or local chief executive shall be held liable
under the Magna Carta of Women. The sanctions under administrative law, civil service or other
appropriate laws shall be recommended by the Commission on Human Rights to the Civil Service
Commission and the Department of the Interior and Local Government.
Further, in cases where violence has been proven to be perpetrated by agents of the State, such
shall be considered aggravating offenses with corresponding penalties depending on the severity of the
offenses.
If the violation is committed by a private entity or individual, the person directly responsible for
the violation shall be liable to pay damages. Further, the offended party can also pursue other remedies
available under the law and can invoke any of the other provisions of existing laws, especially those that
protect the rights of women.
How will the implementation of the Magna Carta of Women be funded?
The Magna Carta of Women provides that the State agencies should utilize their gender and
development budgets for programs and activities to implement its provisions. Funds necessary for the
implementation of the Magna Carta of Women shall be charged against the current appropriations of the
concerned agencies, and shall be included in their annual budgets for the succeeding years.
The Magna Carta of Women also mandates the State to prioritize allocation of all available
resources to effectively fulfill its obligations under the said law.
When is the effectivity of the Magna Carta of Women?
The Magna Carta of Women shall take effect fifteen (15) days after its publication in at least two
(2) newspapers of general circulation.
Who will formulate the Implementing Rules and Regulations?
The Philippine Commission on Women, in coordination with the Commission on Human Rights
and all concerned departments and agencies including, as observers, both Houses of Congress, and with
the participation of representatives from non-government organizations and civil society groups shall
formulate the implementing rules and regulations of the Magna Carta of Women within one hundred
eighty (180) days after its effectivity.

Page 21 of 46
 REPUBLIC ACT 9262
ANTI-VIOLENCE AGAINST WOMEN AND THEIR CHILDREN ACT OF 2004

Anti – Violence Against Women and Their Children Act of 2004 or otherwise known as VAWC, is a law
passed in the Philippines for the protection of women and children from violence. This law establishes the
parameters and guidelines, in keeping with the fundamental freedoms guaranteed under the Constitution
and the Provisions of the Universal Declaration of Human Rights, the convention on the Elimination of
all forms of Discrimination Against Women, Convention on the Rights of the Child and other
international human rights instruments of which the Philippines is a party. (Section 2 of R.A. 9262)

Acts of violence which are covered under R.A. 9262

R.A. 9262 covers several acts of violence, which are:
(a) Sexual Violence – the acts which are sexual in nature;
(b) Psychological Violence – Acts or omissions causing or likely to cause mental or emotional
suffering of the victim;
(c) Economic Abuse – Acts that make or attempt to make a woman financially dependent upon
her abuser;

Kinds of sexual violence that could be covered under this law?

Sexual violence are acts which are sexual in nature, committed against a woman or her child, and
are not limited to:
a) Rape, sexual harassment, acts of lasciviousness, treating a woman or her child as a sex
object, making demeaning and sexually suggestive remarks, physically attacking the sexual parts
of the victim’s body, forcing him or her to watch obscene publications and indecent shows or
forcing the woman or her child to do indecent acts and/or make films thereof, forcing the wife
and mistress/lover to live in the conjugal home or sleep together in the same room with the
abuser.
b) Acts causing or attempting to cause the victim to engage in any sexual activity by force,
threat of force, physical or other harm or threat of physical or other harm or coercion.
c) Prostituting the woman or child.

Qualifications for an act or a series of acts to be considered as a crime of violence against women
through physical harm?
The limiting qualifications for any act or series of acts to be considered as a crime of violence
against women through physical harm are the following:
a) It is committed against a woman or her child and the woman is the offender’s wife, former
wife, or with whom he has or had a sexual or dating relationship or with whom he has a common
child;
b) It results in or is likely to result in physical harm or suffering.
(Dabalos v. RTC, Branch 59, Angeles City, G.R. No. 193960, 07 January 2013)

Elements of the crime of violence against women through harassment?

The elements of the crime of violence against women through harassment are:
a) The offender has or had a sexual or dating relationship with the offended woman;
b) The offender, by himself or through another, commits an act or series of acts of harassment
against the woman;

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 c) The harassment alarms or causes substantial emotional or psychological distress to her.
(Ang v. Court of Appeals, G.R. No. 182835, 20 April 2010)

Dating relationship as used under R.A. 9262.

It is a situation wherein the parties live as husband and wife without the benefit of marriage or are
romantically involved over time and on a continuing basis during the course of the relationship. The
dating relationship that the law contemplates can, therefore, exist even without a sexual intercourse taking
place between those involved. A casual acquaintance or ordinary socialization between two individuals in
a business or social context is not a dating relationship.
Rustan also claims that since the relationship between Irish and him was of the "on-and-off"
variety (away-bati), their romance cannot be regarded as having developed "over time and on a
continuing basis." But the two of them were romantically involved, as Rustan himself admits, from
October to December of 2003. That would be time enough for nurturing a relationship of mutual trust and
love. An "away-bati" or a fight-and-kiss thing between two lovers is a common occurrence. Their taking
place does not mean that the romantic relation between the two should be deemed broken up during
periods of misunderstanding. Explaining what "away-bati" meant, Irish explained that at times, when she
could not reply to Rustan’s messages, he would get angry at her. That was all. Indeed, she characterized
their three-month romantic relation as continuous. (Ang v. Court of Appeals, G.R. No. 182835, 20 April
2010)

Sexual relations as used under R.A. 9262.

It refers to a single sexual act which may or may not result in the bearing of a common child.

Kinds of psychological violence that could be covered under this law

Acts or omissions causing or likely to cause mental or emotional suffering of the victim such as
but not limited to intimidation, harassment, stalking, damage to property, public ridicule or humiliation,
repeated verbal abuse and mental infidelity. It includes causing or allowing the victim to witness the
physical, sexual or psychological abuse of a member of the family to which the victim belongs, or to
witness pornography in any form or to witness abusive injury to pets or to unlawful or unwanted
deprivation of the right to custody and/or visitation of common children.

Kinds of economic abuse that could be covered under this law

Economic abuse refer to acts that make or attempt to make a woman financially dependent which
includes but is not limited to the following:
a) Withdrawal of financial support or preventing the victim from engaging in any legitimate
profession, occupation, business or activity, except in cases wherein the other spouse/partner
objects on valid, serious and moral grounds as defined in Article 73 of the Family Code;
b) Deprivation or threat of deprivation of financial resources and the right to the use and
enjoyment of the conjugal, community or property owned in common;
c) Destroying household property;
d) Controlling the victim’s own money or properties or solely controlling the conjugal money
or properties.

Persons protected by R.A. 9262

The following are the persons who are protected by R.A. 9262:
a) Wife;

Page 23 of 46
b) Former wife;
c) A woman with whom the offender has or had sexual relations with;
d) A woman with whom the offender has a common child with;
e) The legitimate or illegitimate child of the woman within or without the family abode.

How would the crime of violence be committed against women and their children, as stated under
R.A. 9262?
The crime of violence against women and their children is committed through any of the
following acts:
(a) Causing physical harm to the woman or her child;
(b) Threatening to cause the woman or her child physical harm;
(c) Attempting to cause the woman or her child physical harm;
(c) Placing the woman or her child in fear of imminent physical harm;
(d) Attempting to compel or compelling the woman or her child to engage in conduct which the
woman or her child has the right to desist from or desist from conduct which the woman or her
child has the right to engage in, or attempting to restrict or restricting the woman's or her child's
freedom of movement or conduct by force or threat of force, physical or other harm or threat of
physical or other harm, or intimidation directed against the woman or child. This shall include,
but not limited to, the following acts committed with the purpose or effect of controlling or
restricting the woman's or her child's movement or conduct:

a. Threatening to deprive or actually depriving the woman or her child of custody to her/his
family;
b. Depriving or threatening to deprive the woman or her children of financial support
legally due her or her family, or deliberately providing the woman's children insufficient
financial support;
c. Depriving or threatening to deprive the woman or her child of a legal right;
d. Preventing the woman in engaging in any legitimate profession, occupation, business or
activity or controlling the victim's own mon4ey or properties, or solely controlling the
conjugal or common money, or properties;
(f) Inflicting or threatening to inflict physical harm on oneself for the purpose of controlling her
actions or decisions;
(g) Causing or attempting to cause the woman or her child to engage in any sexual activity which
does not constitute rape, by force or threat of force, physical harm, or through intimidation
directed against the woman or her child or her/his immediate family;
(h) Engaging in purposeful, knowing, or reckless conduct, personally or through another, that
alarms or causes substantial emotional or psychological distress to the woman or her child. This
shall include, but not be limited to, the following acts:
(1) Stalking or following the woman or her child in public or private places;
(2) Peering in the window or lingering outside the residence of the woman or her child;
(3) Entering or remaining in the dwelling or on the property of the woman or her child
against her/his
will;
(4) Destroying the property and personal belongings or inflicting harm to animals or
pets of the
woman or her child; and
(5) Engaging in any form of harassment or violence;

Page 24 of 46
 (i) Causing mental or emotional anguish, public ridicule or humiliation to the woman or her child,
including, but not limited to, repeated verbal and emotional abuse, and denial of financial support
or custody of minor children of access to the woman's child/children.
When to file an action under R.A. 9262
It would depend on the act or acts of violence committed. Some acts prescribe in twenty (20)
years and some prescribe in ten (10) years.
Protection order
A protection order is an order issued under this act for the purpose of preventing further acts of
violence against women or her child. And granting other relief as may be needed. The relief granted under
a protection order serve the purpose of safeguarding the victim from further harm, minimizing any
disruption in the victim’s daily life, and facilitating the opportunity and ability of the victim to
independently regain control of her life. The provisions of the protection order shall be enforced by law
enforcement agencies.

Various kinds of protection orders

The various kinds of protection orders are:
a) Barangay protection order (BPO)
b) Temporary Protection Order (TPO)
c) Permanent Protection Order (PPO)
Where to apply for a protection order
Application for a protection may be filed with the appropriate Regional Trial Court/Family Court
or Municipal Court where the petitioner resides in case of Temporary Protection Order (TPO) and
Permanent Protection Order (PPO), respectively.
Barangay Protection Order may be applied for in the Barangay where the applicant resides or in
accordance with Section 409 of the Local Government Code of 1991.

Reliefs in a protection order

The protection order that may be issued under R.A. 9262 shall include any, some or all of the
following reliefs:
a) Prohibition of the respondent from threatening to commit or committing, personally or
through another, any of the acts mention in Article 5 of R.A. 9262;
b) Prohibition of the respondent from harassing, annoying, telephoning, contacting or
otherwise communicating with the petitioner, directly or indirectly;
c) Removal and exclusion of the respondent from the residence of the petitioner, regardless of
ownership of the residence, either temporarily for the purpose of protecting the petitioner, or
permanently where no property rights are violated, and if respondent must remove personal
effects from the residence, the court shall direct a law enforcement agent to accompany the
respondent has gathered his things and escort the respondent from the residence;
d) Directing the respondent to stay away from the petitioner and designated family or
household member at a distance specified by the court, and to stay away from the residence,
school, place of employment, or any specified place frequented by the petitioner and any
designated family or household member;
e) Directing lawful possession and use by petitioner of an automobile and other essential
personal effects, regardless of ownership, and directing the appropriate law enforcement officer
to accompany the petitioner to the residence of the parties to ensure that the petitioner is safely
restored to the possession of the automobile and other essential personal effects, or to supervise
the petitioner’s or respondent’s removal of personal belongings;
f) Granting a temporary or permanent custody of a child/children to the petitioner;

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 g) Directing the respondent to provide support to the woman and/or her child if entitled to
legal support. Notwithstanding other laws to the contrary, the court shall order an appropriate
percentage of the income or salary of the respondent to be withheld regularly by the respondent’s
employer for the same to be automatically remitted directly to the woman. Failure to remit and/or
withhold or any delay in the remittance of support to the woman and/or her child without
justifiable cause shall render the respondent or his employer for indirect contempt of court;
h) Prohibition of the respondent from any use or possession of any firearm or deadly weapon
and order him to surrender the same to the court for appropriate disposition by the court,
including revocation of license and disqualification to apply for any license to use or possess a
firearm. If the offender is a law enforcement agent, the court shall order the offender to surrender
his firearm and shall direct the appropriate authority to investigate on the offender and take
appropriate action on matter;
i) Restitution for actual damages caused by the violence inflicted, including, but not limited
to, property damage, medical expenses, child care expenses and loss of income;
j) Directing the DSWD or any appropriate agency to provide petitioner may need; and
k) Provision of such forms of relief as the court deems necessary to protect and provide for the
safety of the petitioner and any designated family or household member, provided petitioner and
designated family or household member consists to such relief.

Who may file a Petition for Protection Orders?

A petition for Protection Order may be filed by the following:
a) The offended party;
b) The parents or guardians of the offended party;
c) The ascendants, descendants or collateral relatives within the fourth civil degree of
consanguinity or affinity;
d) Officers or social workers of the DSWD or social workers of local government units
(LGUs);
e) Police officers, preferably those in charge of women and children’s desks;
f) Punong Barangay or Barangay Kagawad;
g) Lawyer, counselor, therapist or healthcare provider of the petitioner;
h) At least two (2) concerned responsible citizens of the city or municipality where the
violence against women and their children occurred and who has personal knowledge of the
offense committed.

How to apply for a protection order

The application of the Protection Order must be in writing, signed and verified under oath by the
applicant. A standard protection order application form, written in English with translation to the major
languages, which is readily available, shall contain the following information:
a) Names and addresses of the petitioner and the respondent;
b) Description of relationships between the petitioner and respondent;
c) Statement of the circumstances of abuse;
d) Description of the reliefs requested by the petitioner;
e) Request for counsel and reasons for such;
f) Request for waiver of application fees until hearing;
g) An attestation that there is no pending application for a protection order in another court.

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Differences between Barangay Protection Order, Temporary Protection Order or Permanent
Protection Order
Barangay Protection Orders (BPO) refer to the protection order issued by the Punong
Barangayordering the perpetrator to desist from committing acts under Section 5 (a) and (b) of R.A.
9262. BPO shall be effective for 15 days.
Temporary Protection Orders (TPO) refers to the protection order issued by the court on the date
of the filing of the application after ex parte determination that such order should be issued. The court
may grant in a TPO any, some or all of the reliefs mentioned in R.A. 9262 and shall be effective for thirty
(30) days. The court shall order the immediate personal service of the TPO on the respondent by the court
sheriff who may obtain the assistance of law enforcement agents for the service.
Permanent Protection Order (PPO) refers to the protection order issued by the court after notice
and hearing. The court shall not deny the issuance of protection order on the basis of the lapse of time
between the act of violence and the filing of the application. PPO shall be effective until revoked by the
court upon application of the person in whose favor it was issued.

Where can the protection order be enforced?

The Temporary Protection Order and the Permanent Protection Order are enforceable anywhere
in the Philippines.

Battered Woman Syndrome

The Battered Woman Syndrome is a repeated and cyclical violence against a woman which
results in the “immobilization of the latter’s ability to act decisively in her own interest and making her
feel trapped in a relationship with no means of escape.” (People v. Genosa, G.R. No. 135981. 15 January
2004)
The Battered Woman Syndrome is now a defense which can be used by the victim-survivors who
really are suffering from the said syndrome at the commission of a crime.

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 REPUBLIC ACT NO. 9208
AN ACT TO INSTITUTE POLICIES TO ELIMINATE TRAFFICKING IN PERSONS
ESPECIALLY WOMEN AND CHILDREN, ESTABLISHING THE NECESSARY
INSTITUTIONAL MECHANISMS FOR THE PROTECTION AND SUPPORT OF
TRAFFICKED PERSONS, PROVIDING PENALTIES FOR ITS VIOLATIONS, AND FOR
OTHER

What services are available for trafficked persons?

To ensure their recovery, rehabilitation and reintegration to mainstream society, trafficked
persons should be provided with the following:
1. emergency shelter or appropriate housing
2. counseling and referral services
3. free legal services
4. medical and psychological services
5. livelihood and skills training; and
6. educational assistance (if the victim is a trafficked child)

What to do to avoid trafficking?

1. Ensure that the recruiter is legally registered at the Philippine Overseas Employment Agency
(POEA).
2. Make sure that all documents necessary for working abroad are legal. These documents include
the passport, visa, overseas contract and the salary.
3. Secure relevant information from non-government organizations (NGOs) about the country of
destination.
4. Inform one’s relatives, friends and NGOs about the country of destination and the recruiter’s
contact details like address and telephone numbers to monitor one’s situation abroad.
5. Know your rights and stand up for them.
What is trafficking in persons?
The law defines Trafficking in Persons as the recruitment, transportation, transfer or harboring, or
receipt of persons with or without the victim’s consent or knowledge, within or across national borders by
means of threat or use of force, or other forms of coercion, abduction, fraud, deception, abuse of power or
of position, taking advantage of the vulnerability of the person, or, the giving or receiving of payments or
benefits to achieve the consent of a person having control over another person for the purpose of
exploitation which includes at a minimum, the exploitation or the prostitution of others or other forms of
sexual exploitation, forced labor or services, slavery, servitude or the removal or sale of organs.”
The recruitment, transportation, transfer, harboring or receipt of a child for the purpose of
exploitation shall also be considered as “trafficking in persons” even if it does not involve any of the
means set forth in the preceding paragraph”.
Why does trafficking happen?
A study done in 2001 by Coalition Against Trafficking in Women in Asia and the Pacific (CATW-AP)
revealed the following as the most common reasons for trafficking:
1. poverty
2. low educational attainment and the lack of information
on the recruitment process
3. sexual abuse
4. familial pressure
5. the need to earn

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 6. influenced by good tales and earning huge sums of
money overseas
How is trafficking accomplished?
Trafficking is accomplished through bride trade, illegal recruitment and/or sex tourism. This is
often a clandestine activity which makes it difficult for the authorities to find out the perpetrators.
Trafficking may happen in and out of the country.
 Bride trade occurs when foreigners marry the victims that they find or get acquainted to
via regular mail, magazines and the Internet.
 Illegal recruitment is the manner in which workers were illegally sent abroad to work.
Oftentimes, they end up being prostituted.
 Sex tourism happens when foreign tourists are encouraged to visit a country so that they
may enjoy the sexual services offered by sex workers.
What are the penalties imposed upon violators?
Any person found guilty of qualified trafficking shall be meted out with life imprisonment and a
fine of up to P5 million if:
 victim is a child
 victim died or incurred Human Immunodeficiency Syndrome (HIV-AIDS)
 the offender was related to the victim or any of the law enforcement units of the
government
The law also penalizes any person who patronizes, use, buy, or engage the services of the
trafficked person with six (6) months of community service and a fine of P50, 000 for the first offense and
a fine of P100, 000 on the second and succeeding offenses.
Who may file a complaint?
 the trafficked person or the offended party
 spouse
 parents or legal guardians
 siblings
 children
 Any person who has personal knowledge of the
offense
Complainants might seek the assistance of the Inter Agency Council against Trafficking (IACAT)
in the filing of the complaint.
The IACAT is chaired by the DOJ Secretary and co-chaired by the DSWD Secretary. The
Council also includes DFA, DOLE, POEA, Bureau of Immigration, PNP, NCRFW and sectoral
representatives of women, overseas workers and children.
Trafficked persons are considered victims of the act or acts of trafficking; hence they shall not be
penalized for crimes related to acts of trafficking.

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 REPUBLIC ACT 7877
THE ANTI-SEXUAL HARASSMENT ACT OF 1995
WHAT IF THE EMPLOYER OR HEAD OF OFFICE DID NOT UNDERTAKE ANY ACTION
DESPITE HIS/HER KNOWLEDGE OF SEXUAL HARASSMENT ACT/S?
The employer or head of an office, educational or training institution will be held liable for the
damages arising from acts of sexual harassment if they are informed by the offended party of the
occurrence of such acts, yet no action has been undertaken.

CAN AN OFFENDED PARTY SEEK REDRESS BY TAKING INDEPENDENT ACTION?

An offended party may take independent action for damages incurred in the act of sexual
harassment. She/ he may also avail of relief.
WHAT ARE THE PENALTIES APPLIED TO OFFENDERS?
Any person who violates the provisions of the law shall be penalized by imprisonment of not less
than one (1) month nor more than six (6) months, or a fine of not less than Ten thousand pesos (P10,000)
nor more than Twenty thousand pesos (P20,000), or both such fine and imprisonment at the discretion of
the court. Any action arising from the violation of the provisions of this Act shall prescribe in three (3)
years.
WHAT IS SEXUAL HARASSMENT?
Under the law, work, education or training related sexual harassment is… “committed by an
employer, employee, manager, supervisor, agent of the employer, teacher, instructor, professor, coach,
trainor, or any other person who, having authority, influence or moral ascendancy over another in a work
or training or education environment, demands, requests or otherwise requires any sexual favor from the
other, regardless of whether the demand, request or requirement for submission is accepted by the object
of said Act.”
HOW IS WORK-RELATED SEXUAL HARASSMENT COMMITTED?
This is done when:
(a) The sexual favor is made as a condition in the hiring or in the employment, re-employment or
continued employment of said individual, or in granting said individual favorable compensation, terms,
conditions, promotions, or privileges; or the refusal to grant the sexual favor results in limiting,
segregating or classifying the employee which in any way would discriminate, deprive or diminish
employment opportunities or otherwise adversely affect said employee;
(b) The above acts would impair the employee’s rights or privileges under existing labor laws; or
(c) The above acts would result in an intimidating, hostile, or offensive environment for the
employee.
WHAT ABOUT EDUCATION OR TRAINING ELATED SEXUAL HARASSMENT?
This is committed:
(a) Against one who is under the care, custody or supervision of the offender;
(b) Against one whose education, training, apprenticeship
or tutorship is entrusted to the offender;
(c) When the sexual favor is made a condition to the giving of a passing grade, or the granting of
honors and scholarships, or the payment of a stipend, allowance or other benefits, privileges, or
considerations; or
(d) When the sexual advances result in an intimidating, hostile or offensive environment for the
student, trainee or apprentice.
A person who directs or induces another person to commit any act of sexual
harassment or who cooperates to commit the act, without which the said act would not
have been committed, will also be held liable under the law.
WHAT IS THE DUTY OF THE EMPLOYER OR HEAD OF OFFICE IN A WORK OR
EDUCATION/TRAINING ENVIRONMENT?

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 The employer or head of office is required by the law to prevent the occurrence of sexual
harassment acts. If in case acts of sexual harassment were committed, the employer or head of
office should:
(a) Disseminate appropriate rules and regulations which are consulted from and jointly approved by
the employees or students or trainees, through their duly designated representatives. The said
rules prescribe the procedure for the investigation of sexual harassment cases and the
administrative sanctions applied for such.
1. Administrative sanctions shall not bar prosecution in the proper courts for unlawful acts of
sexual harassment.
2. The said rules and regulations should include guidelines on proper decorum in the workplace
and educational or training institutions.
(b) Create a committee on decorum and investigation of cases on sexual harassment. The committee
shall conduct meetings or as the case may be, with officers and employees, teachers, instructors,
professors, coaches, trainors and students or trainees to increase understanding and prevent
incidents of sexual harassment. It shall also conduct the investigation of alleged cases constituting
sexual harassment.
1. In the case of a work-related environment, the committee shall be composed of at least one
(1) representative each from the management, the union, if any, the employees from the
supervisory rank, and from the rank and file employees.
2. In the case of the educational or training institution, the committee shall be composed of at
least one (1) representative from the administration, the trainors, teachers, instructors,
professors or coaches and students or trainees, as the case may be.
3. The employer or head of office, educational or training institution shall disseminate or post a
copy of RA 7877 to inform all concerned individuals.

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 BENEFITS AND PRIVILEGES TO SENIOR CITIZEN
Legal Basis
 RA 7432 / RR 2-94
 RA 9257 / RR 4-2006
 RA 9994
 RMC 45-2010
 RR 7-2010
Prescribe the guidelines for:
 The availment of the income tax exemption of senior citizens;
 VAT exemption privileges
 Tax privileges granted to establishments giving discount
 Tax implication of taking care and supporting senior citizen
 Tax privileges granted to entities who engage senior citizen as their employees
Benefits:
RA 7432
Exemption from ITR
- Annual TaxabIe does not
exceed P60k or such amount
determined by NEDA
20% discount on transportation
services, hotels and similar
lodging establishments,
restaurant, recreation centers,
and purchases of medicine
anywhere in the country
Min. of 20% discount on
admission fees on theaters etc.
RA 9257
Exemption from ITR
- Annual TaxabIe does not
exceed the poverty level as
determined by NEDA
20% discount from all
establishments on services of
hotels and similar lodging
establishments, purchase of
medicines for the exclusive use
and enjoyment of SC, and funeral
and burial services
20% discount on admission fees
on theaters, cinema houses,
concert halls, circuses, carnivals
etc.
20% discount on medical dental
services, PF of attending doctors
and diagnostic and laboratory fees
20% discount in fare for domestic
air and sea travel
RA 9994
a. Exemption from Income Tax
who are considered to be
minimum wage earners under
RA 9504.
b. 20% discount and
exemption from VAT:
1. Purchase of medicines,
influenza and pnuemococcal
vaccines, and other essential
medical supplies,
accessories and equipment
2. PF of attending physicians
3. PF of licensed professional
health providing home
health care services
4. On medical/dental services,
diagnostic and laboratory
fees
5. In actual fare for land
transportation travel in
PUBs, PUJs, taxis,AUVs,
shuttle services and public
railways, including LRT,
MRT, and PNR
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 20% discount in public railways, 6. Actual transportation fare
skyways and bus fare for domestic air transport
services and sea shipping
vessels, based on the actual
fare & advanced booking
7. On the utilization of
services in hotels and
similar lodging
establishments, restaurants
and recreation centers
8. 8. On admission fees
charged by theaters, cinema
houses and concert halls,
circuses, leisure and
amusement; and
9. 9. On funeral and burial
services for the death of
senior citizen
10. c. Grant of a minimum of
5% discount on the monthly
utilization of water and
electricity supplied by
public utilities

On the utilization of water & electricity

 Minimum of 5% discount
 The individual meters are registered in the name of SC residing therein
 Provided that the monthly consumption does not exceed:
 100 kWh for electricity
 30 cubic meters for water
 The privilege is granted per household regardless of the number of SC residing therein.
PRIVILEGES for the SENIOR CITIZENS
(a) The grant of twenty percent (20%) discount and exemption from the value added tax (VAT) on
the sale of the following goods and services:
1. on the purchase of medicines
2. on the professional fees of attending physician/s
3. on the professional fees of licensed professional health providing home health care services
4. on medical and dental services, diagnostic and laboratory fees
5. in actual fare for land transportation travel
6. in actual transportation fare for domestic air transport services and sea shipping vessels and
the like
7. on the utilization of services in hotels and similar lodging establishments, restaurants and
recreation centers
8. on admission fees charged by theaters, cinema houses and concert halls, leisure and
amusement
9. on funeral and burial services for the death of senior citizens
(b) exemption from the payment of individual income taxes of senior citizens who are considered to
be minimum wage earners in accordance with Republic Act No. 9504
(c) the grant of a minimum of five percent (5%) discount relative to the monthly utilization of water
and electricity supplied by the public utilities

Page 33 of 46
 (d) Exemption from training fees for socioeconomic programs
(e) Free medical and dental services diagnostic and laboratory fees in all government facilities
(f) Free vaccination against the influenza virus and pneumococcal disease for indigent senior citizen
patients
(g) Educational assistance to senior citizens
(h) The continuance of the same benefits and privileges given by the GSIS, the SSS and the PAG-
IBIG as the case maybe, as are enjoyed by those in actual service
(i) The retirement benefits of retirees shall be regularly reviewed to ensure their continuing
responsiveness and sustainability
(j) The government may grant special discounts for senior citizens on purchase of basic commodities
(k) Provision of express lanes for senior citizens
(l) Death benefit assistance of a minimum of P 2,000.00
Income Tax of Senior Citizen
 Generally, qualified SC deriving returnable income, whether from compensation or otherwise, are
required to file and pay income tax;
 If qualifies as Minimum Wage Earner
 Exempt from income tax subject to the provisions of RR 10-2008
 If aggregate amount of gross income do not exceed the personal (basic and additional)
 Exempt from Income Tax
 Not required to file ITR
 The exemption of SC will not extend to all types of income earned during the taxable year.
TAXES ON PASSIVE INCOME
(1) 20% final withholding tax on interest income; royalties; prizes and other winnings
(2) 7 ½ % final withholding tax on interest income from a depositary bank under the expanded
foreign currency deposit system
(3) Withholding taxes on interest income on pre-terminated long term deposit:
less than 3 years = 20 %
3 years to less than 4 years = 12 %
4 years to less than 5 years = 5 %
(4) 10% final withholding tax on cash and/or property dividends
(5) Capital gains tax from sales of shares of stock not traded in the stock exchange
(6) 6% final withholding tax on presumed capital gains from the sale of real property
Special Features
 The granting of exemptions and discounts shall be for the exclusive use and enjoyment or
availment of the senior citizen on the purchase of goods and services enumerated in this Act.
 In the availment of the privileges, the senior citizen or his/her duly authorized representative, may
submit any of the ff:
 OSCA ID (being honored nationwide)
 Passport
 Other docs to establish that SC is citizen of the Republic and at least 60 years of age
 SC can avail of the promotional discount or the discount provided herein, whichever is higher
Tax Treatment of the Discount Granted to SC
 Establishments granting the discount may claim the discounts granted as a tax deduction based on
the cost of the goods sold or services rendered.

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  Example:
Selling Price (10 pcs. Allopurinol @P5/pc) P 50.00
Less 20% Discount 10.00
Amount payable by the Senior Citizen P 40.00
 The selling price to be charged by the seller must be net of VAT because SC is exempt from VAT
 The cost of discount shall be allowed as a deduction from the gross income for the same taxable
year
 For the establishment to be allowed to claim the discount as a deduction, the amount of sales that
must be reported for tax purposes is the undiscounted SP and not the amount of sales net of the
discount.
 The income statement of the seller must reflect the discount not as a reduction from sales but as a
deduction from its gross income.
 The entry to record the transaction in the books of the seller:
Debit –Cash P 40
Senior Citizen Discount Expense 10
Credit – Sales P50
 The discount granted by the seller of qualified goods and services, i.e., the promotional discount,
20% discount, 5% discount on water and electricity of the 50% discount of utilities for SC
Centers shall be treated as an ordinary and necessary expense under the category of itemized
deduction and can only be claimed if the seller does not opt the OSD.
Conditions in claiming the discount granted as an additional item of deduction:
 Only that portion of the gross sales exclusively used, consumed or enjoyed by the SC shall be
eligible for the deductible sales discount;
 The gross selling price and the sales discount must be separately indicated in the OR or SI
 Only the actual amount of the discount granted or a sales discount not less than the statutory rate,
whichever is higher, based on the gross selling price can be deducted from gross income/gross
receipts;
 The seller must record its sales inclusive of the discount granted;
 The discount can only be allowed as a deduction from gross income for the same taxable year that
the discount is granted;
 Required to keep accurate record of sales
 Name of SC
 OSCA ID
 Gross Sales/Receipts
 Sales discount granted
 Date of transaction
 Invoice No. of every transaction
 Only business establishments selling any of the qualified goods and services to Senior Citizens
where an actual discount was granted may claim the deduction;
 The seller must not claim the OSD
Availment of Income Tax Exemption of SC
A SC who is MWE, or whose income does not exceed his personal exemption, will be exempt from
income tax upon compliance with the ff:

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  A SC must first be qualified by submitting a certified true copy of OSCA ID Card
 Must file a sworn statement on or before Jan. 31 of every year that his taxable income of the
previous year does not exceed the poverty level
Availment of Income Tax Exemption of SC
 If qualified, his name shall be recorded by the RDO in the Master List of Tax-Exempt SC for that
particular year
A senior citizen who is entitled to substituted filing is not required to file ITR pursuant to RR 2-98 as
amended.
Special Features
 The total amount of the claimed tax deduction net of VAT shall be included in their gross
sales/receipts for tax purposes and shall be subject to proper documentation
LIABILITY FOR OTHER INTERNAL REVENUE TAXES
(1) VAT or other percentage taxes
(2) Donor’s tax
(3) Estate tax
(4) Excise tax on certain goods and
(5) Documentary stamp tax
Exemption from VAT
 Sales of goods and services under Sec. 4 & 5 of this RR shall be exempt from VAT;
 The seller must follow the invoicing requirement (RR 16-2005). If using POS, the machine tape
must segregate exempt sales from taxable sales;
 The input tax attributable to the exempt sale shall not be allowed as input tax credit and must be
closed to cost or expense account.
 The exemption shall not cover indirect taxes
Personal Exemptions of Benefactors of Senior Citizen
 The benefactor shall be entitled to claim the basic personal exemption of P50,000
 Not entitled to additional P25,000
 If required to file an ITR, the benefactor shall state therein the name, birthday and OSCA ID No.
of the dependent senior citizen
Additional Deduction for those Employing Senior Citizen
 Private establishments are entitled to additional deduction of 15% of total amount paid as salaries
and wages
 The employment shall have to continue for a period of at least six (6) months
 The annual taxable income of SC does not excess the poverty level. The SC shall submit
sworn certification.
Penalties and Sanctions
 1st offense – Penalty of not less than P50K but not more than P100k and imprisonment of not less
than 2 yrs and not more than 6 yrs.
 Subsequent violation - Penalty of not less than P100K but not more than P200k and imprisonment
of not less than 2 yrs and not more than 6 yrs.
 Any person who abuses the privileges shall be punishes with a fine of not less than P50K and not
more than P100K and imprisonment of not less than 6 months
 For alien or foreigner – may suffer deportation

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 If the offender is a corporation/organization, the official/s directly involved shall be liable.

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 REPUBLIC ACT NO. 9679
HOME DEVELOPMENT MUTUAL FUND LAW OF 2009, OTHERWISE KNOWN AS PAG-
IBIG
In 2009, the Republic Act of 9679, otherwise known as Home Development Mutual Fund Law of
2009, was passed into law. It expanded coverage requiring mandatory membership of all employees
regardless of status, which would include self-employed persons, regardless of trade, business or
occupation with an income salary of at least P1,000. It also included overseas Filipino workers and
voluntary membership available to all Filipino immigrants, Filipinos naturalized in other countries, and
permanent Filipino residents abroad.
Membership to the fund is exclusive to all Filipino citizens who are or ought to be covered by
the Social Security System (SSS), provided that actual membership in the SSS shall not be a condition
precedent to the mandatory coverage in the fund. It shall include, but are not limited to:
 A private employee, whether permanent, temporary, or provisional who is not over sixty (60)
years old;
 A household helper earning at least ₱1,000 a month. A household helper is any person who
renders domestic services exclusively to a household such as a driver, gardener, cook, governess,
and other similar occupations;
 A Filipino seafarer upon the signing of the standard contract of employment between the seafarer
and the manning agency, which together with the foreign ship owner, acts as the employer;
 A self-employed person regardless of trade, business or occupation, with an income of at least
₱1,000.00 a month and not over sixty (60) years old;
 An expatriate who is not more than sixty (60) years old and is compulsorily covered by the Social
Security System (SSS), regardless of citizenship, nature and duration of employment, and the
manner by which the compensation is paid. In the absence of an explicit exemption from SSS
coverage, the said expatriate, upon assumption of office, shall be covered by the Fund.
 An expatriate shall refer to a citizen of another country who is living and working in the
Philippines.
 All employees who are subject to mandatory coverage by the Government Service Insurance
System (GSIS), regardless of their status of appointment, including members of the judiciary and
constitutional commissions;
 Uniformed members of the Armed Forces of the Philippines, the Bureau of Fire Protection, the
Bureau of Jail Management and Penology, and the Philippine National Police;
 Filipinos employed by foreign-based employers, whether they are deployed locally or abroad or a
combination thereof.
Voluntary Membership
Membership is also extended to individuals of at least 18 years old but not more than 65 years old
under their voluntary membership program. However, the said individual shall be required to comply with
the set of rules and regulations for Pag-IBIG members including the amount of contribution and schedule
of payment. In addition, they shall be subject to the eligibility requirements in the event of availment of
loans and other programs/benefits offered by the Fund.
The following shall be allowed to apply for voluntary membership:
 Non-working spouses who devote full-time to managing the household and family affairs, unless
they also engage in another vocation or employment which is subject to mandatory coverage,
provided the employed spouse is a registered Pag-IBIG member and consents to the Fund
membership of the non-working spouse;
 Filipino employees of foreign government or international organization, or their wholly owned
instrumentality based in the Philippines, in the absence of an administrative agreement with the
Fund;
 Employees of an employer who is granted a waiver or suspension of coverage by the Fund under
RA 9679;

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  Leaders and members of religious groups;
 A member separated from employment, local or abroad, or ceased to be self-employed but would
like to continue paying his/her personal contribution. Such member may be a pensioner, investor,
or any other individual with passive income or allowances;
 Public officials or employees who are not covered by the GSIS such as Barangay Officials,
including Barangay Chairmen, Barangay Council Members, Chairmen of the Barangay
Sangguniang Kabataan, and Barangay Secretaries and Treasurers;
 Such other earning individuals/groups as may be determined by the Board by rules and
regulations.
BENEFITS OF THE FUND
Housing Loan
The most popular program benefit of the Pag-IBIG Fund offers assistance to its members
by providing cheap financing for their housing needs. HDMF accomplishes this by working in
partnership with the local Real Estate Developers and arranging affordable loans to real estate
buyers (Pag-IBIG members).
The loan had a lower interest rate compared to the prevailing rate in the market and
payable in longer terms. Pag-IBIG Fund offers a home loan at a low interest rate of 4.5% (for
₱450,000 loan) with a loan term of up to 30 years. A qualified member can get a maximum loan
amount of up to ₱ 6 Million.
Short Term Loan
Similar to the Government Service Insurance System (GSIS) and Social Security System,
the HDMF also offers financial assistance to qualified member by granting short term loan. There
are two types of loans members are qualified to avail:
Multi-Purpose Loan (MPL)
This program aims to provide financial assistance to members for house repair, minor
home improvement, home enhancement, tuition or educational expenses, health and wellness,
livelihood; or other purposes. To avail the program, a member must made at least twenty-four
(24) month membership savings, or the total savings is equivalent to twenty-four (24)
membership savings and must have at least one (1) contribution within the last six (6) months as
of month prior to date of loan application.
For members who have withdrawn their contributions due to membership maturity, the
reckoning date of the updated 24 contributions shall be the first contribution following the month
the member qualified to withdraw his MS due to membership maturity. If a member has an
existing Pag-IBIG Housing Loan, the account must not be in default as of date of application.
Should a member have an existing multi-purpose and/or calamity loan, the account/s must not be
in default as of date of application.
Calamity Loan
For members affected by unforeseen calamity like flood, fire, tropical cyclones/
typhoons, volcanic eruption and other similar cases. Members can borrow up to 80% of their
Total Accumulated Value (TAV) subject to the terms and conditions of the program. Calamity
Loan Interest rate is 5.95% per annum. The loan is amortized over 24 months, with a grace period
of 3 months. Paying period begins on the 4th month following their check date.
Provident Savings
Membership contributions to the Pag-IBIG fund is a member's individual savings, which
a member can withdraw at the maturity date. Pag-IBIG Fund makes clear that members'
contributions, plus that their employer will earn dividend. All that money, called Total
Accumulated Value (contributions plus dividend) will be available when it reaches maturity.
Unlike the money in a bank regular savings where the interest rate is given, member's earnings in
the fund is not readily foreseen ahead of time. It essentially participating in an investment and
membership earnings will depend on the overall performance of that investment.

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 REPUBLIC ACT NO. 7875
AN ACT INSTITUTING A NATIONAL HEALTH INSURANCE PROGRAM FOR ALL
FILIPINOS AND ESTABLISHING THE PHILIPPINE HEALTH INSURANCE CORPORATION
FOR THE PURPOSE.
In 2010 and 2015, reform efforts were outlined to make decentralization and health insurance
work more effectively, including an expanded government subsidy for the enrollment of the poor, the
creation of local health service delivery/planning units to reduce fragmentation, and a stronger DOH role
in regulation. Also the shifting from Fee-for-service to Case Rate payment scheme and IHCP Portal
System is established to provide a link between accredited institutional health care providers and
Philhealth through online connections.
PhilHealth have six major membership categories covering nearly the entire population. Those
who count under the (1) "Formal" sector are workers employed by public and private companies and
other institutions. (2) "Indigents" also called "Philhealth sa Masa" are subsidized by National Government
the National Household Targeting System for Poverty Reduction. (3) "Sponsored Members" are
subsidized by their respective Local Governments (LGU). (4) "Lifetime" (non-paying members) are
retirees and pensioners and have already paid premiums for 120 months of membership and are 60 or
older. (5) "Senior Citizen" under RA 10645 that all citizen ages 60 years old above are eligible to have
free philhealth coverage. (6) The "Informal Economy" is composed of Informal Sectors, Self-Earning
Individuals, Organized Group, Filipino with Dual Citizenship, Naturalized Born Citizen. Although treated
separately, the Overseas Filipino Workers (OFW) program or Migrant Workers is as part of the Informal
Economy. Migrant Worker is sub-categorized as whether Land Based or Sea Based (for Sea Fearers).
Since 1996, the benefits package and delivery system have improved. PhilHealth now has an
Outpatient and Diagnostic Package limited to indigent beneficiaries. This addition creates nearly
comprehensive coverage for indigents. In 2011, 23 CASE RATES was introduced and in 2013, ALL
CASE RATES was fully implemented. All other beneficiaries have access to nearly comprehensive
services, excluding some outpatient care. PhilHealth has an accreditation program for private hospitals.[6]
Some key reform indicators to date include:
 Estimated coverage is 100% as of June 2013
 Average period for payment of providers is estimated at 70 to 75 days. The law requires
PhilHealth to reimburse providers and/or members within 60 days. A recent move as of
December 1, 2009, implemented a “simplified reimbursement scheme” wherein 95% of the
claims amount is reimbursed after a rapid assessment of member and provider eligibility and
the remaining 25% follows after detailed review of the claims.
On average, 90 out of every 100 claims are paid, 3 to 4 are denied, and 6 to 7 are returned to
health care providers for more information. 28% of claims were submitted by public providers and 72%
by private providers.
Funding and Revenues
Funding varies based on the population covered, although the majority of funds flow from
general taxation. Premiums from the formal sector reach up to 3% of monthly income. Premiums from
both the poor and the informal sector are 2,400 pesos annually (about 50 USD). However, the cost of
insurance for the poor is fully subsidized by the central and local governments. The National government
allocates more than 9 billion pesos annually to meet its target.
Coverage
The benefits package is essentially the same for each membership category, philhealth deduction
will depend upon the final diagnosis. The exception is for indigents and Overseas Filipino Workers
(OFWs) who have additional outpatient primary care benefits (with the providers paid by capitation)
however these benefits are available only through public providers.
Benefits
PhilHealth and beneficiaries have access to a comprehensive package of services, including
inpatient care, catastrophic coverage, ambulatory surgeries, deliveries, and outpatient treatment for
malaria and tuberculosis. Those identified as indigent and OFW are also entitled to outpatient primary
care benefits (PCB1) or TSEKAP.

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 Inpatient care includes room and board, medicines, diagnostic and other services, professional
fees and operating room services under the "all case rate" payment scheme. The case rate amount will
depend upon the final diagnosis and each diagnosis has corresponding fix amount or package. The case
rate amount shall be deducted by the HCI from the member's total bill, which shall include professional
fees of attending physicians, prior to discharge. Catastrophic conditions, ambulatory surgeries
including ambulatory dialysis, deliveries and outpatient malaria and TB-DOTS care.
Outpatient benefits include day surgeries, radiotherapy, dialysis, outpatient blood transfusion,
TB-DOTS, malaria treatment, HIV/AIDS treatment, animal bite treatment, cataract operations and
vasectomy and tubal ligation.
Except for the outpatient primary care benefits (PCB1) that the indigents and OFWs are entitled
to via public providers, patients have free choice of providers, both public and private.
Annual or lifetime coverage limits exist. These limits are expressed in terms of volumes of
services (e.g., days) rather than a peso coverage limit. For example, principal member are eligible for 45
days of inpatient admission and also outpatient, and another 45 days to share among its qualified
dependents. Each day of ambulatory surgery counts as a day of admission.
Providers are allowed to charge the patient the difference between the total cost of care and what
PhilHealth pays (i.e., balance billing).
Indigent and sponsored members, lifetime members, senior citizen members and household
members are entitled to avail the free hospitalization under the no-balance billing scheme (NBB) when
they are admitted in a non-private room of public or government hospitals. NBB are not applicable under
private rooms and private hospitals so members have to pay the excess or balance after case rate amount
has been deducted.
Service delivery system
The service delivery system includes both public and private centers; on average, 61% of the
network's providers are private and 39% are public. In order to achieve accreditation, all in-network
hospitals and day-surgery centers must be licensed by the Department of Health.
The network includes hospitals, day surgery centers, maternity care clinics, midwife-operated
clinics, freestanding dialysis centers, physician clinics, dentists doing procedures in hospitals and day
surgeries, government-run health centers for primary care benefits, TB-DOTS and malaria, and private
TB-DOTS clinics.
Non-hospitals and day-surgery centers are not required to be licensed by the DOH; however, all
facilities are evaluated by an accreditation team from PhilHealth.

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 REPUBLIC ACT NO. 11199, ALSO KNOWN AS THE NEW SOCIAL SECURITY LAW OF
2018, AMENDING REPUBLIC ACT NO. 8282
The Philippine Social Security System (SSS; Filipino: Paseguruhan ng Kapanatagang
Panlipunan) is a state-run, social insurance program in the Philippines to workers in the private,
professional, and informal sectors. SSS is established by virtue of Republic Act No.1161, better known as
Social Security Act of 1954. This law was later amended by Republic Act No. 8282 in 1997. The
President recently signed into law a new Social Security Law, Republic Act No. 11199 amending
Republic Act No. 8282.
Services
There are two programs being administered by SSS, namely:
 The Social Security Program; and
 The Employees' Compensation (EC) Program, which started in 1975, providing double
compensation to workers who had illness, death or accident during work-related activities.
EC benefits are granted only to members with employers other than themselves.
SSS members can make 'salary' or 'calamity' loans. Salary loans are calculated based on a
member's particular monthly salary credit. Calamity loans are for instances when the government has
declared a state of calamity in the area where an SSS member lives, following disasters such as flooding
and earthquakes.
Membership requirements
 He/she must be at least 15 years old.
 Non-working persons are welcome.
 In order for a member of SSS to claim lifetime monthly pension, he must be at least 60 years old
and he must have at least 120 monthly contributions.
The new law on Social Security System provides some new provisions particularly the following:
1.In the new SS Law, Section 8, (j) (1) of R.A. No. 11199, the term Employment now includes as
an exception those with no employer-employee relationship to wit:
“(j) Employment- Any service performed by an employee for his employer except:

(1) Services where there is no employer-employee relationship in accordance with

existing labor laws, rules, regulations and jurisprudence”.

Significance: This new provision sets the record straight that when there is no employer-employee
relationship, the member could declare himself as a voluntary member. Also, the provision in the old law,
including in the exception (a) employment which is purely casual and not for the purpose of occupation or
business of employer and (b) service performed on or in connection with an alien vessel by an employee
if he is employed when such vessel is outside the Philippines is now deleted.

2. SECTION 9-B adding Overseas Filipino Workers to Compulsory Coverage. The new law
provides:

“Coverage in the SSS shall be compulsory upon all sea-based and land-based OFWs as
defined under Republic Act No. 8042, otherwise known as the Migrant Workers and Overseas
Filipinos Act of 1995, as amended by Republic Act No. 10022: Provided, That, they are not over
sixty (60) years of age.

All benefit provisions under this Act shall apply to all covered OFWs. The benefits include,
among others, retirement, death, disability, funeral, sickness and maternity.

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 Manning agencies are agents of their principals and are considered as employers of sea-based
OFWs.
For purposes of the implementation of this Act, any law to the contrary notwithstanding manning
agencies are jointly and severally or solidarily liable with their principals with respect to the civil
liabilities incurred for any violation of this Act.
The persons having directs control, management or direction of the manning agencies shall be
held criminally liable for any act or omission penalized under this Act notwithstanding Section 28(f)
hereof
Land-based OFWs are compulsory members of the SSS and considered in the same manner as
self-employed persons under such rules and regulations that the Commission shall prescribe”.

“The Department of Foreign Affairs (DFA), the Department of Labor and Employment
(DOLE) and all its agencies involved in deploying OFWs for employment abroad are mandated
to negotiate bilateral labor agreement with the OFWs’ host countries to ensure that the employers
of the land-based OFWs, similar to the principals of sea-based OFWs, pay the required SSS
contributions, in which case these land-based OFWs shall no longer be considered in the same
manner as self-employed person in the Act. Instead, they shall be considered as compulsorily
covered employees with employer and employee shares in the contributions that shall be provided
for in the bilateral labor agreements and their implementing administrative agreements: Provided,
That, in countries which already extend social security coverage to OFWs, the DFA through the
Philippine embassies and the DOLE shall negotiate further agreements to serve the best interests
of the OFWs.
The DFA, the DOLE, and the SSS shall ensure compulsory coverage of the OFWs through
bilateral social security and labor agreements and other measures for enforcement.
Upon the termination of their employment overseas, OFWs may continue to pay contributions on
a voluntary basis to maintain their rights to full benefits.
Filipino permanent migrants, including Filipino immigrants, permanent residents and naturalized
citizens of their host countries may be covered by the SSS on a voluntary basis”.
Significance: In the old SSS Law, there was no provision requiring OFWs to be covered compulsorily in
the SSS. There is a difference between sea-based OFW and land-based OFW.
For sea-based OFWs, the manning agency which is considered as an agent of the principal
employer of said OFWs will be considered as if the employer of the sea-based OFWs for the purpose of
paying for the contributions of the sea-based OFWs. This is to ensure that said OFWs will be covered by
SSS and can avail of its benefits to further their welfare.

For land-based OFWs, they are considered as self-employed persons and shall pay their
contributions voluntarily.
The Department of Foreign Affairs (DFA) and the Department of Labor and Employment
(DOLE) and all its agencies will be helping SSS in its mandate to ensure the social security of OFWs and
as such the DFA and DOLE is mandated to negotiate bilateral agreements with countries where the
primary consideration is to ensure that OFWs will have social security either secured abroad or locally, in
the Philippines, but bearing in mind that those offered abroad should be equivalent or more than what is
given in the Philippines.
3. SECTION 14-B which provides for Unemployment Insurance or Involuntary Separation Benefits. The
new law provides for another benefit that can be availed of a member to wit:
“A member who is not over sixty (60) years of age who has paid at least thirty-six (36)
months contributions twelve (12) months of which should be in the eighteen-month period
immediately preceding the involuntary unemployment or separation shall be paid benefits in the
form of monthly cash payments equivalent to fifty percent (50%) of the average monthly salary
credit for a maximum of two (2) months: Provided, That an employee who is involuntarily
unemployed can only claim unemployment benefits once every three (3) years: Provided, further,
That in case of concurrence of two or more compensable contingencies, only the highest benefit
shall be paid, subject to the rules and regulations that the Commission may prescribe”.

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Significance: Those who were recently unemployed, involuntarily or separated from work, can avail of
this unemployment insurance or involuntary separation benefits provided that the qualifications have been
met. In summary:
1. The member is not over sixty (60) years of age; and
2. Has paid at least thirty-six (36) months contributions twelve (12) months of which
should be in the eighteen-month period immediately preceding the involuntary
unemployment or separation.
It must be noted that it can only be availed of once every three (3) years provided that the
abovementioned qualifications have been met.
This is very helpful for those who find themselves suddenly and involuntarily unemployed in
order for them to still afford the basic needs.

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 Republic Act No. 8291
AN ACT AMENDING PRESIDENTIAL DECREE NO. 1146, AS AMENDED, EXPANDING AND
INCREASING THE COVERAGE AND BENEFITS OF THE GOVERNMENT SERVICE
INSURANCE SYSTEM, INSTITUTING REFORMS THEREIN AND FOR OTHER PURPOSES
The Government Service Insurance System (Filipino: Paseguruhan ng mga Naglilingkod sa
Pamahalaan, abbreviated as GSIS) is a government-owned and controlled corporation (GOCC) of
the Philippines. Created by Commonwealth Act No. 186 and Republic Act No. 8291 (GSIS Act of 1997),
GSIS is a social insurance institution that provides a defined benefit scheme under the law. It insures its
members against the occurrence of certain contingencies in exchange for their monthly premium
contributions.
GSIS members are entitled to an array of social security benefits, such as life insurance benefits,
separation or retirement benefits, and disability benefits.
GSIS is also the administrator of the General Insurance Fund by virtue of RA 656 (Property
Insurance Law). It provides insurance coverage to government assets and properties that have government
insurable interests.
Coverage
The GSIS covers all government workers except:
 Members of the Judiciary and Constitutional Commissions who are covered by separate
retirement laws;
 Contractual employees who have no employee-employer relationship with their agencies;
 Uniformed members of the Armed Forces of the Philippines and the Philippine National Police,
including the Bureau of Jail Management and Penology and the Bureau of Fire Protection.
Does not include: Barangay and Sanggunian officials who are not receiving fixed monthly compensation
Benefits and Services
The principal benefit package of the GSIS consists of compulsory and optional life insurance, retirement,
separation and employee's compensation.
Services Privileges
GSIS offers the following loan products to assist you with your financial needs: Enhanced Consolidated
Salary Loan (ConsoLoan) Plus, Policy Loan, Enhanced Emergency Loan, Pension Loan, and Pensioners
Emergency Loan.

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