SOCIAL LEGISLATION 2nd EXAM
SOCIAL LEGISLATION
Social Security Benefits (RA 1161, as amended
by RA 8282)
GSIS (RA 8291)
Limited Portability Law (RA 7699)
Benefits under the Employees Compensation
Program (PD 626)
PhilHealth Benefits (RA 7875, as amended by
RA 9241)
Pag-ibig Benefits (RA 9679)
Maternity Leave (RA 1161, as amended by RA
8282)
Paternity Leave (RA 8187)
Parental Leave for solo Parents (RA 8972)
Leave for Victims of VAWC (RA 9262)
Thirteenth Month Pay (PD 851)
Expanded Senior Citizens Act (RA 7432)
Magna Carta for Women (RA 9710)
Expanded Senior Citizens Act (RA 7432 as
amended by RA 9994 and RA 10645)
Anti-Age Discrimination in Employment Act (RA
10911)
Discrimination re: Illnesses
a. Tuberculosis (DOLE Dept. Order No. 73-
05, S. of 2005
b. Hepatitis B (Department Advisory No.
5, S. of 2010
c. HIV & Aids (DOLE Dept. Order 102-1,
S.of 2010 and RA 8504
(RA 1161, as amended by RA 8282)
Maternity Leave
A. Coverage
This benefit applies to all female employees, whether
married or unmarried.
B. Entitlement
Every pregnant employee in the private sector,
whether married or unmarried, is entitled to
maternity leave benefit of
(60) days in case of normal delivery or
miscarriage, or
(78) days, in case of Caesarian section
delivery,
with benefits equivalent to one hundred
percent (100%) of the average daily salary
credit of the employee as defined under the
law.
To be entitled to the maternity leave benefit, a female
employee should be
1. an SSS member employed at the time of her
delivery or miscarriage;
2. she must have given the required notification
to the SSS through her employer; and
3. her employer must have paid at least three
monthly contributions to the SSS within the
twelve-month period immediately before the
date of the contingency (i.e., childbirth or
miscarriage).
The maternity leave benefit, like other benefits granted
by the Social Security System (SSS), is granted to
employees in lieu of wages. Thus, this may not be
included in computing the employees thirteenth-
month pay for the calendar year.
"SEC. 14-A. Maternity Leave Benefit. - A female
member who has paid at least three (3) monthly
contributions in the twelve-month period
immediately preceding the semester of her
childbirth or miscarriage shall be paid a daily
maternity benefit equivalent to one hundred percent
(100%) of her average daily salary credit for sixty
(60) days or seventy-eight (78) days in case of
caesarian delivery, subject to the following
conditions:
"(a) That the employee shall have notified her
employer of her pregnancy and the probable date of
her childbirth, which notice shall be transmitted to
the SSS in accordance with the rules and regulations
it may provide;
"(b) The full payment shall be advanced by the
employer within thirty (30) days from the filing of
the maternity leave application;
"(c) That payment of daily maternity benefits shall
be a bar to the recovery of sickness benefits
Provided by this Act for the same period for which
daily maternity benefits have been received;
"(d) That the maternity benefits Provided under this
section shall be paid only for the first four (4)
deliveries or miscarriages;
"(e) That the SSS shall immediately reimburse the
employer of one hundred percent (100%) of the
amount of maternity benefits advanced to the
employee by the employer upon receipt of
satisfactory proof of such payment and legality
thereof; and
"(f) That if an employee member should give birth or
suffer miscarriage without the required contributions
having been remitted for her by her employer to the
SSS, or without the latter having been previously
notified by the employer of the time of the
pregnancy, the employer shall pay to the SSS
damages equivalent to the benefits which said
employee member would otherwise have been
entitled to.
(RA 8187)
Paternity Leave
A. Coverage
Paternity Leave is granted to all married male
employees in the private sector, regardless of their
employment status (e.g., probationary, regular,
contractual, project basis). The purpose of this benefit
is to allow the husband to lend support to his wife
during her period of recovery and/or in nursing her
newborn child.
Government employees are also entitled to the
paternity leave benefit. They shall be governed by the
Civil Service rules.
B. The Paternity Leave Benefit
Paternity leave benefit shall apply to the first four (4)
deliveries of the employees lawful wife with whom he
is cohabiting. For this purpose, cohabiting means the
obligation of the husband and wife to live together.
If the spouses are not physically living together
because of the workstation or occupation, the male
employee is still entitled to the paternity leave benefit.
The paternity leave shall be for seven (7) calendar
days, with full pay, consisting of basic salary and
mandatory allowances fixed by the Regional Wage
Board, if any, provided that his pay shall not be less
than the mandated minimum wage.
C. Usage of the paternity leave shall be after the
delivery, without prejudice to an employers policy of
allowing the employee to avail of the benefit before or
during the delivery, provided that the total number of
days shall not be more than seven (7) calendar days
for each covered delivery.
D. Conditions for Entitlement
A married male employee shall be entitled to paternity
leave benefit provided that he has met the following
conditions:
1. He is an employee at the time of the delivery of
his child;
2. He is cohabiting with his spouse at the time
that she gives birth or suffers a miscarriage;
3. He has applied for paternity leave with his
employer within a reasonable period of time
from the expected date of delivery by his
pregnant spouse, or within such period as may
 SOCIAL LEGISLATION 2nd EXAM
be provided by company rules and regulations,
or by collective bargaining agreement; and
4. His wife has given birth or suffered a
miscarriage.
E. Application for Paternity Leave
The married male employee shall apply for paternity
leave with his employer within a reasonable period of
time from the expected date of delivery by his
pregnant spouse, or within such period as may be
provided by company rules and regulations, or by
collective bargaining agreement. In case of a
miscarriage, prior application for paternity leave shall
not be required.
F. Nonconversion to Cash
In the event that the paternity leave is not availed of, it
shall not be convertible to cash and shall not be
cumulative.
G. Crediting of Existing Benefits
1. If the existing paternity leave benefit under the
collective bargaining agreement, contract, or
company policy is greater than seven (7)
calendar days as provided for in RA 8187, the
greater benefit shall prevail.
2. If the existing paternity leave benefit is less
than that provided in RA 8187, the employer
shall adjust the existing benefit to cover the
difference.
Where a company policy, contract, or collective
bargaining agreement provides for an emergency or
contingency leave without specific provisions on
paternity leave, the employer shall grant to the
employee seven (7) calendar days of paternity leave.
(RA 8972)
Parental Leave for Solo Parents Act
RA 8972 or the Solo Parents Welfare Act provides for
benefits and privileges to solo parents and their
children. It aims to develop a comprehensive package
of social development and welfare services for solo
parents and their children to be carried out by the
Department of Social Welfare and Development
(DSWD), as the lead agency, various government
agencies including NSO and other related NGOs.
WHEN DID RA 8972 TAKE EFFECT?
Signed into law on November 7, 2000
Took effect on November 28, 2000.
Its (IRR) was approved in April 2002.
A. COVERAGE: WHO ARE CONSIDERED AS SOLO
PARENTS?
Solo Parent is any individual who falls under any of the
following categories:
1) A woman who gives birth as a result of rape and
other crimes against chastity even without a final
conviction of the offender, provided that mother
keeps and raises the child.
2) Parent left solo or alone with the responsibility of
parenthood due to the following circumstances:
a. Due to death of spouse.
b. Spouse is detained or is serving sentence for a
criminal conviction for at least one (1) year.
c. Physical and/or mental incapacity of spouse as
certified by a public medical practitioner.
d. Legal separation or de facto separation from
spouse for at least one (1) year, as long as
he/she is entrusted with the custody of the
children.
e. Declaration of nullity or annulment of marriage
as decreed by a court or by a church as long as
he/she is entrusted with the custody of the
children.
3) Unmarried mother/father who has preferred to
keep and rear her/his child/children instead of
having others care for them or give them up to a
welfare institution.
4) Any other person who solely provides parental care
and support to a child or children.
5) 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.
B. 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.
C. AVAILMENT
The parental leave is an additional benefit which shall
be for seven (7) working days every year, with full pay,
consisting of basic salary and mandatory allowances.
D. 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. [Section 6]
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. [Section 7]
E. 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 this
benefit.
F. WHAT ARE THE CONDITIONS FOR THE
TERMINATION OF THE PRIVILEGES OF A SOLO
PARENT?
A change in the status or circumstances of the
parent claiming benefits under this Act, such that
he/she is no longer left alone with the responsibility
of parenthood, shall terminate his/her eligibility for
benefits such as change in the status with
marriage, the concerned parent is no longer left
alone with the responsibility of parenthood, etc.
G. DOES THE SOLO PARENT ACT APPLY TO
THOSE WHOSE SPOUSE IS ABROAD?
The law did not consider this as one of the
categories of solo parent since the other spouse
still exercises duties over his/her family. However, if
the other parent is abroad and has lost contact
with his/her family for a year or more, the other
parent who is left with the custody of the family,
may be considered as solo parent, provided proofs
are presented to qualify as such.
H. WHAT IS THE PACKAGE OF SERVICES FOR
SOLO PARENT?
The comprehensive package of programs/services for
solo parents includes
livelihood,
self-employment and skills development,
employment-related benefits,
psychosocial,
educational,
health and housing services.
I. WHAT ARE THE CRITERIA FOR SUPPORT?
Any solo parent whose income in the place of
domicile falls below the poverty threshold as set by
the National Economic and Development Authority
(NEDA) and subject to the assessment of the DSWD
worker in the area shall be eligible for assistance. A
Solo Parent can directly inquire from the following
agencies to avail of their services:
1. Health Services (DOH)
2. Educational Services (CHED, TESDA)
3. Housing (NHA)
 SOCIAL LEGISLATION 2nd EXAM
4. Parental Leave (Employer, DOLE, CSC)
Solo parent whose income is above the poverty
threshold shall enjoy only such limited benefits as
flexible work schedule, parental leave and others to
be determined by the DSWD.
J. WHAT ARE THE STEPS TO AVAIL OF THE
PACKAGE OF SERVICES?
A solo parent shall apply for a Solo Parent
Identification Card (Solo Parent ID) from the
City/Municipal Social Welfare and Development
(C/MSWD) Office. Once the C/MSWD Office issues
the Solo Parent ID, a solo parent can apply for
services he/she needs from the C/MSWD Office or
to specific agencies providing such
assistance/services.
WHAT ARE THE REQUIREMENTS IN SECURING A
SOLO PARENT ID?
1. Barangay certificate residency in the area;
2. Documents/Evidence that the applicant is a solo
parent (e.g. death certificate of spouse,
declaration of nullity of marriage, medical
certificate if incapacitated); and
3. Income Tax Return (ITR) or certification from the
barangay/municipal treasurer.
WHAT DOCUMENT/PROOF WILL A SOLO PARENT
PRESENT IF HE/SHE HAS CHILD OR IS DE FACTO
SEPARATED FROM HUSBAND/WIFE? A Certificate
issued by the Barangay Captain indicating the
circumstances on ones being a solo parent.
IF A SOLO PARENT FILES THE APPLICATION, CAN
AN ID BE SECURED RIGHT AWAY? No. The Social
Worker has to complete the assessment/evaluation of
the solo parent situation. The ID will be issued after 30
days from filing. The validity of the ID is one year and is
renewable.
WHAT IS PARENTAL LEAVE?
Parental Leave refers to leave benefits granted to a
solo parent to enable said parent to perform parental
duties and responsibilities where physical presence is
required as provided under Civil Service Commission
(CSC) Memorandum Circular No. 08, series 2004.
IS PARENTAL LEAVE RETROACTIVE SINCE THE
LAW TOOK EFFECT LAST NOVEMBER 2000? No.
Parental leave is non-cumulative and can be availed
only during the current year. Further, it can only be
availed after the issuance of the Solo Parent ID.
IS THE 7-DAY PARENTAL LEAVE IN ADDITION TO
THE EXISTING 3-DAY SPECIAL LEAVE PRIVILEGE?
The law clearly indicates that the granting of the 7-day
parental leave is on top of the 3-day special leave and
other mandatory leave benefits.
CAN A SOLO PARENT APPLY FOR PARENTAL LEAVE
FOR ANY CHILD?
Yes, as long as the child is living with him/her,
dependent for support, unmarried, unemployed and
below eighteen (18) years old, or eighteen (18) years
old and above but is incapable of self-support and/or
with physical/mental defect/disability.
WHAT ARE THE CONDITIONS FOR GRANTING
PARENTAL LEAVE TO SOLO PARENTS? The parental
leave of seven (7) days shall be granted to any Solo
Parent employee subject to the following conditions:
1. The solo parent must have rendered government
service for a least one (1) year, whether
continuous or broken, reckoned at the time of the
effectivity of the law on September 22, 2002,
regardless of the employment status
2. The parental leave shall be availed of every year
and shall not be convertible to cash. If not availed
within the calendar year, said privilege shall be
forfeited within the same year.
3. The parental leave shall be availed of on a
continuous or staggered basis, subject to the
approval of the Administrator. In this regard, the
solo parent shall submit the application for
parental leave at least one (1) week prior to
availing the solo parent leave, except on
emergency cases.
4. The solo parent employee may avail of parental
leave under any of the following circumstances:
a. Attend to personal milestones of a child such
as birthday, communion, graduation and
other similar events;
b. Perform parental obligations such as
enrollment and attendance in school
programs, PTA meetings and the like;
c. Attend to medical social, spiritual and
recreational needs of the child;
d. Other similar circumstances necessary in the
performance of parental duties and
responsibilities, where physical presence of
the parent is required.
5. The head of agency/office concerned may
determine whether granting of parental leave is
proper or may conduct the necessary investigation
to ascertain if grounds for termination and
withdrawal of the privilege exist.
CAN A SOLO PARENT AVAIL OF THE MATERNITY
LEAVE? There is no provision in the law that there is a
maternity leave for Solo Parents, however, other laws
can be applied.
(RA9262)
Leave for Victims of VAWC
A. Definition
Violence against women and their children, as
used in Republic Act 9262 (the Anti-Violence Against
Women and Their Children Act of 2004), refers to any
act or a series of acts committed by any person against
a woman who is his wife, former wife, or against a
woman with whom the person has or had a sexual or
dating relationship, or with whom he has a common
child, or against her child whether legitimate or
illegitimate, within or without the family abode, which
will result in or is likely to result in physical, sexual,
psychological harm or suffering, or economic abuse
including threats of such acts, battery, assault,
coercion, harassment or arbitrary deprivation of
liberty.
B. Coverage and Purpose
Private sector women employees who are victims as
defined in RA 9262 shall be entitled to the paid leave
benefit under such terms and conditions provided
herein.
The leave benefit shall cover the days that the woman
employee has to attend to medical and legal concerns.
C. Requirement for Entitlement
To be entitled to the leave benefit, the only
requirement is for the victim employee to present to
her employer a certification from the barangay
chairman (Punong Barangay) or barangay councilor
(Barangay Kagawad) or prosecutor or the Clerk of
Court, as the case may be, that an action relative to
the matter is pending.
D. The Benefit
In addition to other paid leaves under existing labor
laws, company policies, and/or collective bargaining
agreements, the qualified victim employee shall be
entitled to a leave of up to ten (10) days with full pay,
consisting of basic salary and mandatory allowances
fixed by the Regional Wage Board, if any.
The said leave shall be extended when the need arises,
as specified in the protection order issued by the
barangay or the court.
E. Usage of the Benefit
The usage of the ten-day leave shall be at the option of
the woman employee. In the event that the leave
benefit is not availed of, it shall not be convertible into
cash and shall not be cumulative.
(RA 9710)
SPECIAL LEAVE FOR WOMEN
Definitions
 SOCIAL LEGISLATION 2nd EXAM
Special leave benefit for women means a female
employees leave entitlement of two (2) months with
full pay from her employer based on her gross monthly
compensation following surgery caused by
gynecological disorders, provided that she has
rendered continuous aggregate employment service of
at least six (6) months for the last 12 months.
A. Coverage
Any female employee regardless of age and civil status
shall be entitled to a special leave benefit under such
terms and conditions provided herein.
B. Definition of Term
Gynecological disorders refers to disorders that
would require surgical procedures such as, but not
limited to dilatation and curettage and those involving
female reproductive organs such as the vagina, cervix,
uterus, fallopian tubes, ovaries, breast, adnexa and
pelvic floor, as certified by a competent physician. It
shall also include hysterectomy, ovariectomy and
mastectomy.
C. Conditions for Entitlement
1. She has rendered at least six (6) months continuous
aggregate employment service for the last twelve (12)
months prior to surgery;
2. She has filed an application for special leave with
her employer within a reasonable period of time from
the expected date of surgery or within such period as
may be provided by company rules and regulations or
collective bargaining agreement; and
3. She has undergone surgery due to gynecological
disorders as certified by a competent physician.
D. The Special Leave Benefit
The employee is entitled to special leave benefit of two
(2) months with full pay based on her gross monthly
compensation.
Gross monthly compensation refers to the monthly
basic pay plus mandatory allowances fixed by the
regional wage boards.
E. Usage
The special leave shall be granted to the qualified
employee after she has undergone surgery without
prejudice to an employer allowing an employee to
receive her pay before or during the surgery.
F. Nonconversion to Cash
The special leave shall be non-cumulative and non-
convertible to cash unless otherwise provided by a
collective bargaining agreement (CBA).
(PD 851)
Thirteenth Month Pay
A. Coverage
All employers are required to pay their rank and file
employees thirteenth-month pay, regardless of the
nature of their employment and irrespective of the
methods by which their wages are paid, provided they
worked for at least one (1) month during a calendar
year. The thirteenth month pay should be given to the
employees not later than December 24 of every year.
B. Definition of Rank-and-File Employees
The Labor Code, as amended, distinguishes a rank-and-
file employee from a managerial employee. A 1. Employees who are paid on piecework basis are
managerial employee is one who is vested with
powers or prerogatives to lay down and execute
management policies and/or to hire, transfer, suspend,
layoff, recall, discharge, assign, or discipline
employees, or to effectively recommend such
managerial actions. All employees not falling
within this definition are considered rank-and-
file employees.
The above distinction shall be used as guide for the
purpose of determining who are rank-and-file
employees entitled to the thirteenth month pay.
C. Minimum Amount
The thirteenth-month pay shall not be less than one-
twelfth (1/12) of the total basic salary earned by an
employee in a calendar year.
The "basic salary" of an employee for the purpose of
computing the thirteenth-month pay shall include all
remunerations or earnings paid by his or her employer
for services rendered. It does not include allowances
and monetary benefits which are not considered or
integrated as part of the regular or basic salary, such
as the cash equivalent of unused vacation and sick
leave credits, overtime, premium, night shift
differential and holiday pay, and cost of living
allowance (COLA). However, these salary related
benefits should be included as part of the basic salary
in the computation of the thirteenth-month pay if these
are treated as part of the basic salary of the
employees, through individual or collective agreement,
company practice or policy.
D. Exempted Employers
The following employers are not covered by PD 851:
1. The government and any of its political subdivisions,
including government-owned and controlled
corporations, except those corporations operating
essentially as private subsidiaries of the government;
2. Employers who are already paying their employees
thirteenth- month pay or more in a calendar year or its
equivalent at the time of the issuance of PD 851;
3. Persons in the personal service of another in relation
to such workers; and
4. Employers of those who are paid on purely
commission, boundary or task basis, and those who are
paid a fixed amount for performing specific work,
irrespective of the time consumed in the performance
thereof (except those workers who are paid on piece-
rate basis, in which case their employer shall grant
them thirteenth-month pay).
As used herein, workers paid on piece-rate basis
shall refer to those who are paid a standard amount for
every piece or unit of work produced that is more or
less regularly replicated, without regard to the time
spent in producing the same.
The term "its equivalent" as used in item D.2 above
shall include Christmas bonus, midyear bonus, cash
bonuses, and other payments amounting to not less
than one-twelfth (1/12) of the basic salary but shall not
include cash and stock dividends, cost of living
allowance, and all other allowances regularly enjoyed
by the employee, as well as nonmonetary benefits.
E. Time of Payment of Thirteenth-Month Pay
The thirteenth-month pay shall be paid not later than
December 24 of every year. An employer, however,
may give to his or her employees one half (1/2) of the
thirteenth-month pay before the opening of the regular
school year and the remaining half on or before
December 24 of every year. The frequency of payment
of this monetary benefit may be the subject of an
agreement between the employer and the
recognized/collective bargaining agent of the
employees.
F. Thirteenth-Month Pay for Certain Types of
Employees
entitled to the thirteenth-month pay.
2. Employees who are paid a fixed or guaranteed wage
plus commission are also entitled to the thirteenth-
month pay, based on their earnings during the
calendar year (i.e., on both their fixed or guaranteed
wage and commission).
In the consolidated cases of Boie Takeda Chemicals,
Inc. vs. Dionisio de la Serna, G.R. No. 92174 December
10, 1993, and Philippine Fuji Xerox Corporation vs.
Cresenciano B. Trajano and Philippine Fuji Xerox
Employees Union, G.R. No. 102552 December 10,
1993, the Supreme Court ruled that commissions, while
included in the generic term wage, are not part of
"basic salary/wage" and therefore should not be
included in computing the thirteenth-month pay. Thus:
 SOCIAL LEGISLATION 2nd EXAM
In remunerative schemes consisting of a fixed or
guaranteed wage plus commission, the fixed or
guaranteed wage is patently the "basic salary" for this
is what the employee receives for a standard work
period. Commissions are given for extra efforts exerted
in consummating sales or other related transactions.
They are, as such, additional pay, which this Court has
made clear do not form part of the "basic salary" (228
SCRA 329 [1993]).
3. Employees with multiple employers
Government employees working part-time in a private
enterprise, including private educational institutions, as
well as employees working in two or more private
firms, whether on full-time or part-time basis, are
entitled to the thirteenth- month pay from all their
private employers, regardless of their total earnings
from each of their employers.
G. Thirteenth-Month Pay of Resigned or
Separated Employee
An employee who has resigned or whose services are
terminated at any time before the time of payment of
the thirteenth-month pay is entitled to this monetary
benefit in proportion to the length of time he or she has
worked during the year, reckoned from the time he or
she has started working during the calendar year up to
the time of his or her resignation or termination from
the service. Thus, if he or she worked only from
January to September, his or her proportionate
thirteenth-month pay should be equal to one-twelfth
(1/12) of his or her total basic salary earned during that
period.
H. Non-inclusion in Regular Wage
The mandated thirteenth-month pay need not be
credited as part of the regular wage of employees for
purposes of determining overtime and premium
payments, fringe benefits, as well as contributions to
the State Insurance Fund, Social Security System,
National Health Insurance Program, and private
retirement plans.
(RA 7432)
Expanded Senior Citizens Act
Republic Act No. 7432, or the Expanded Senior
Citizens Act of 2003
RA 9994, an amendment to RA 7432 to
include additional services
RA 10645, an amendment to RA 9994 to provide
mandatory PhilHealth coverage for all senior
citizens.
DISCOUNTS*
20% discount on:
Medical-related privileges
o Medicine and drug purchases
o Medical supplies, accessories and
equipment
o Medical and dental services
o Professional fees of attending physician
o Professional fees of licensed health
workers providing home health care
services
Transportation
o Air and Sea
o Land: LRT, MRT, PNR, buses, jeepneys,
taxi and shuttle services
Hotels, restaurants, recreational facilities,
places of leisure
o Hotels, restaurants, theaters, cinemas,
concert halls, circuses, leisure and
amusement
Recreation centers
o Fees, charges and rental for sports
facilities and equipment
Funeral services
o Funeral and burial expenses include
casket or urn, embalming, cremation
cost, and other services.
Utility discount
o Grant of a minimum of 5% discount relative
to the monthly use of water and electricity,
provided that the meter is registered under
the name of the senior citizen residing
therein and does not exceed 100 kWh and
30 m.
EXEMPTIONS
Tax exemption
o Exemption from payment of individual
income tax of those who are considered to
be minimum wage earners
Training fee exemption
o Training fees for socio-economic programs
conducted by private and government
agencies subject to the guidelines issued
by DTI, DOLE, DA, TESDA and DOST-TRC.
FREEBIES
Free medical and dental services
Free vaccinations
GOVERNMENT ASSISTANCE
Social Pension
o Indigent senior citizens shall be entitled to
a monthly stipend amounting to P500 to
augment daily subsistence and other
medical needs.
Mandatory PhilHealth coverage
o All senior citizens are covered by the
national health insurance program of
PhilHealth.
Social safety nets
o The social safety assistance shall include,
but not be limited to, food, medicines, and
financial assistance for house repair to
cushion effects of economic, disaster and
calamity shocks.
Death benefit assistance
o Assistance of a minimum of P2,000 shall be
given to the nearest surviving relative who
took care of the deceased senior citizen.
OTHERS
Express lanes
o Express lanes shall be provided in all
private, banking, commercial and
government establishments; priority shall
be given in their absence.
Educational privileges
o Assistance shall be granted to senior
citizens to pursue education through
provision of scholarships, grants, financial
aids, subsidies and other incentives.
Benefits and privileges for retirees
o Continuance of the same benefits and
privileges by GSIS, SSS and PAG-IBIG as
enjoyed by those in active service.
Privileges on special discounts in special
programs
In order to avail of these benefits, the senior citizen or
his/her authorized representative shall present a valid
and original Senior Citizens Identification Card.
*Here are some things to take note on purchases:
Credit Card Payments
20% discount and VAT exemption shall also apply to
purchase of goods and services paying through credit
cards.
No double discounts
In cases where the senior citizen is also a person with
disability (PWD), the senior citizen can only use either
his/her senior citizen ID or PWD ID to avail of a 20%
discount.
Tax deduction
Establishments may claim the discounts as tax
deductions based on the cost of goods sold or services
rendered
FULL TEXT
AN ACT TO MAXIMIZE THE CONTRIBUTION OF
SENIOR CITIZENS TO NATION BUILDING. GRAND
BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER
PURPOSES. Be it enacted by the Senate and House
of Representatives of the Philippines in Congress
assembled:
SECTION 1. Declaration of Policies and Objectives.
As provided in the Constitution of the Republic of the
 SOCIAL LEGISLATION 2nd EXAM
Philippines, it is the declared policy of the State to
promote a just and dynamic social order that will
ensure the prosperity and independence of the
nation and free the people from poverty through
policies that provide adequate social services,
promote full employment, a rising standard of living
and an improved quality of life. In the Declaration of
Principles and State Policies in Article II, Sections 10
and 11, it is further declared that the State shall
provide social justice in all phases of national
development and that the State values the dignity of
every human person and guarantees full respect for
human rights.
Article XIII, Section 11 of the Constitution provides
that the State shall adopt an integrated and
comprehensive approach to health development
which shall endeavor to make essential goods,
health and other social services available to all the
people at affordable cost. There shall be priority for
the needs of the underprivileged, sick, elderly,
disabled, women and children. Article XV, Section 4
of the Constitution Further declares that it is the
duty of the family to take care of its elderly
members while the State may design programs of
social security for them.
Consistent with these constitutional principles, this
Act shall serve the following objectives:
a. To recognize the rights of senior citizens to
take their proper place in society and make it
a concern of the family, community, and
government;
b. To give full support to the improvement of the
total well-being of the elderly and their full
participation in society, considering that
senior citizens are integral part of Philippine
society;
c. To motivate and encourage the senior citizens
to contribute to nation building;
d. To encourage their families and the
communities they live with to reaffirm the
valued Filipino tradition of caring for the
senior citizens;
e. To provide a comprehensive health care and
rehabilitation system for disabled senior
citizens to foster their capacity to attain a
more meaningful and productive ageing; and
f. To recognize the important role of the private
sector in the improvement of the welfare of
senior citizens and to actively seek their
partnership.
In accordance with these objectives, this Act shall:
1) establish mechanisms whereby the
contributions of the senior citizens are
maximized;
2) adopt measures whereby our senior citizens are
assisted and appreciated by the community as
a whole;
3) establish a program beneficial to the senior
citizens, their families and the rest of the
community they serve: and
4) establish community-based health and
rehabilitation programs for senior citizens in
every political unit of society.
SECTION 2. Definition of Terms.
a. Senior citizen or elderly refers to any resident
citizen of the Philippines at least sixty (60) years
old;
b. Geriatrics refer to the branch of medical science
devoted to the study of the biological and
physical changes and the diseases of old age;
c. Lodging establishment refers to a building,
edifice, structure, apartment or house including
tourist inn, apartelle, motorist hotel, and pension
house engaged in catering, leasing or providing
facilities to transients, tourists or travelers;
d. Medical Services refer to hospital services,
professional services of physicians and other
health care professionals and diagnostics and
laboratory tests that the necessary for the
diagnosis or treatment of an illness or injury;
e. Dental services to oral examination, cleaning,
permanent and temporary filling, extractions
and gum treatments, restoration, replacement or
repositioning of teeth, or alteration of the
alveolar or periodontium process of the maxilla
and the mandible that are necessary for the
diagnosis or treatment of an illness or injury;
f. Nearest surviving relative refers to the legal
spouse who survives the deceased senior
citizen: Provided, That where no spouse survives
the decedent, this shall be limited to relatives in
the following order of degree of kinship: children,
parents, siblings, grandparents, grandchildren,
uncles and aunts;
g. Home health care service refers to health or
supportive care provided to the senior citizen
patient at home by licensed health care
professionals to include, but not limited to,
physicians, nurses, midwives, physical therapist
and caregivers; and
h. Indigent senior citizen, refers to any elderly who
is frail, sickly or with disability, and without
pension or permanent source of income,
compensation or financial assistance from
his/her relatives to support his/her basic needs,
as determined by the Department of Social
Welfare and development (DSWD) in
consultation with the National Coordinating and
Monitoring Board.
SECTION 3. Contribution to the Community. - Any
qualified senior citizen as determined by the Office
for Senior Citizen Affairs (OSCA) may render his/her
services to the community which shall consist of, but
not limited to, any of the following: a) tutorial and/or
consultancy services; b) actual teaching and
demonstration of hobbies and income generating
skills; c) lectures on specialized fields like
agriculture, health, environmental protection and the
like; d) the transfer of new skills acquired by virtue
of their training mentioned in Section 4, paragraph
d); e) undertaking other appropriate services as
determined by the Office for Senior Citizens Affairs
(OSCA) such as school traffic guide, tourist aid,
preschool assistant etc. In consideration of the
services rendered by the qualified elderly, the Office
for Senior Citizens Affairs (OSCA) may award or
grant benefits or privileges to the elderly, in addition
to the other privileges provided for under Section 4
hereof.
SECTION 4. Privileges for the Senior Citizens
The senior citizens shall be entitled to the following:
a) the grant of twenty percent (20%) discount and
exemption from the value -added tax (VAT), if
applicable, on the sale of the following goods and
services from all establishments, for the
exclusive use and enjoyment or availment of the
senior citizen
(1) on the purchase of medicines, including the
purchase of influenza and pnuemococcal
vaccines, and such other essential medical
supplies, accessories and equipment to be
determined by the Department of Health
(DOH).
(2) The DOH shall establish guidelines and
mechanism of compulsory rebates in the
sharing of burden of discounts among
retailers, manufacturers and distributors,
taking into consideration their respective
margins; on the professional fees of
attending physician/s in all private hospitals,
medical facilities, outpatient clinics and
home health care services;
(3) on the professional fees of licensed
professional health providing home health
care services as endorsed by private
hospitals or employed through home health
care employment agencies;
(4) on medical and dental services, diagnostic
and laboratory fees in all private hospitals,
 SOCIAL LEGISLATION 2nd EXAM
medical facilities, outpatient clinics, and
home health care services, in accordance
with the rules and regulations to be issued
by the DOH, in coordination with the
Philippine Health Insurance Corporation
(PhilHealth);
(5) in actual fare for land transportation travel
in public utility buses (PUBs), public utility
jeepneys (PUJs), taxis, Asian utility vehicles
(AUVs), shuttle services and public railways,
including Light Rail Transit (LRT), Mass Rail
Transit (MRT), and Philippine National
Railways (PNR);
(6) in actual transportation fare for domestic air
transport services and sea shipping vessels
and the like, based on the actual fare and
advanced booking;
(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, circuses,
leisure and amusement; and
(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: Provided, That the individual meters for
the foregoing utilities are registered in the name
of the senior citizen residing therein: Provided,
further, That the monthly consumption does not
exceed one hundred kilowatt hours (100 kWh) of
electricity and thirty cubic meters (30 m3) of
water: Provided, furthermore, That the privilege
is granted per household regardless of the
number of senior citizens residing therein;
d) exemption from training fees for socioeconomic
programs;
e) free medical and dental services, diagnostic and
laboratory fees such as, but not limited to, x-
rays, computerized tomography scans and blood
tests, in all government facilities, subject to the
guidelines to be issued by the DOH in
coordination with the PhilHealth;
f) the DOH shall administer free vaccination against
the influenza virus and pneumococcal disease for
indigent senior citizen patients;
g) educational assistance to senior citizens to
pursue pot secondary, tertiary, post tertiary,
vocational and technical education, as well as
short-term courses for retooling in both public
and private schools through provision of
scholarships, grants, financial aids, subsides and
other incentives to qualified senior citizens,
including support for books, learning materials,
and uniform allowances, to the extent
feasible: Provided, That senior citizens shall meet
minimum admission requirements;
h) to the extent practicable and feasible, the
continuance of the same benefits and privileges
given by the Government Service Insurance
System (GSIS), the Social Security System (SSS)
and the PAG-IBIG, as the case may be, as are
enjoyed by those in actual service;
i) retirement benefits of retirees from both the
government and the private sector shall be
regularly reviewed to ensure their continuing
responsiveness and sustainability, and to the
extent practicable and feasible, shall be
upgraded to be at par with the current scale
enjoyed by those in actual service;
j) to the extent possible, the government may
grant special discounts in special programs for
senior citizens on purchase of basic commodities,
subject to the guidelines to be issued for the
purpose by the Department of Trade and Industry
(DTI) and the Department of Agriculture (DA);
k) provision of express lanes for senior citizens in all
commercial and government establishments; in
the absence thereof, priority shall be given to
them; and
l) death benefit assistance of a minimum of Two
thousand pesos (Php2, 000.00) shall be given to
the nearest surviving relative of a deceased
senior citizen which amount shall be subject to
adjustments due to inflation in accordance with
the guidelines to be issued by the DSWD.
In the availment of the privileges mentioned above,
the senior citizen, or his/her duly authorized
representative, may submit as proof of his/her
entitled thereto any of the following:
(1) an identification card issued by the Office of
the Senior Citizen Affairs (OSCA) of the place
where the senior citizen resides: Provided,
That the identification card issued by the
particular OSCA shall be honored
nationwide;
(2) the passport of the senior citizen concerned;
and
(3) other documents that establish that the
senior citizen is a citizen of the Republic and
is at least sixty (60) years of age as further
provided in the implementing rules and
regulations.
In the purchase of goods and services which are on
promotional discount, the senior citizen can avail of
the promotional discount or the discount provided
herein, whichever is higher.
The establishment may claim the discounts granted
under subsections (a) and (c) of this section as tax
deduction based on the cost of the goods sold or
services rendered: Provided, That the cost of the
discount shall be allowed as deduction from gross
income for the same taxable year that the discount
is granted: Provided, further, That 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 (NICR), as
amended.
SECTION 5. Government Assistance. - The
Government shall provide the following :
a) Employment - Senior citizens who have the
capacity and desire to work, or be re-employed,
shall be provided information and matching
services to enable them to be productive
members of society. Terms of employment shall
conform with the provisions of the Labor Code,
as amended, and other laws, rules and
regulations.
Private entities that will employ senior citizens
as employees, upon the effectivity of this Act,
shall be entitled to an additional deduction from
their gross income, equivalent to fifteen
percent (15%) of the total amount paid as
salaries and wages to senior citizens, subject to
the provision of Section 34 of the NIRC, as
amended: Provided, however, That such
employment shall continue for a period of at
least six (6) months: Provided, further, That the
annual income of the senior citizen does not
exceed the latest poverty threshold as
determined by the National Statistical
Coordination Board (NSCB) of the National
Economic and Development Authority (NEDA)
for that year.
The Department of Labor and Employment
(DOLE), in coordination with other government
agencies such as, but not limited to, the
Technology and Livelihood Resource Center
(TLRC) and the Department of Trade and
Industry (DTI), shall assess, design and
implement training programs that will provide
skills and welfare or livelihood support for
senior citizens.
b) Education - The Department of Education
 SOCIAL LEGISLATION 2nd EXAM
(DepED), the Technical Education and Skills
Development Authority (TESDA) and the
Commission on Higher Education (CHED), in
consultation with nongovernmental
organizations (NGOs) and peoples
organizations (POs) for senior citizens, shall
institute programs that will ensure access to
formal and nonformal education.
c) Health The DOH, in coordination with local
government units (LGUs), NGOs and POs for
senior citizens, shall institute a national health
program and shall provide an integrated health
service for senior citizens. It shall train
community-based health workers among senior
citizens and health personnel to specialize in
the geriatric care and health problems of senior
citizens.
The national health program for senior citizens
shall, among others, be harmonized with the
National Prevention of Blindness Program of the
DOH.
Throughout the country, there shall be
established a senior citizens ward in every
government hospital. This geriatric ward shall
be for the exclusive use of senior citizens who
are in need of hospital confinement by reason
of their health conditions. However, when
urgency of public necessity purposes so
require, such geriatric ward may be used for
emergency purposes, after which, such senior
citizens ward shall be reverted to its nature as
geriatric ward.
d) Social Services At least fifty percent (50%)
discount shall be granted on the consumption
of electricity, water, and telephone by the
senior citizens center and residential care/group
homes that are government-run or non-stock,
non-profit domestic corporation organized and
operated primarily for the purpose of promoting
the well-being of abandoned, neglected,
unattached, or homeless senior citizens, subject
to the guidelines formulated by the DSWD.
(1) self and social enhancement services
which provide senior citizens opportunities
for socializing, organizing, creative
expression, and self-improvement;
(2) after care and follow-up services for
citizens who are discharged from the
homes or institutions for the aged,
especially those who have problems of
reintegration with family and community,
wherein both the senior citizens and their
families are provided with counseling;
(3) neighborhood support services wherein
the community or family members provide
caregiving services to their frail, sick, or
bedridden senior citizens; and
(4) substitute family care in the form of
residential care or group homes for the
abandoned, neglected, unattached or
homeless senior citizens and those
incapable of self-care.
e) Housing The national government shall
include in its national shelter program the
special housing needs of senior citizens, such
as establishment of housing units for the
elderly.
f) Access to Public Transport - The Department of
Transportation and Communications (DOTC)
shall develop a program to assist senior citizens
to fully gain access to public transport facilities
g) Incentive for Foster Care The government
shall provide incentives to individuals or
nongovernmental institution caring for or
establishing homes, residential communities or
retirement villages solely for, senior citizens, as
follows:
1) realty tax holiday for the first five (5) years
starting from the first year of operation;
and
2) priority in the construction or maintenance
of provincial or municipal roads leading to
the aforesaid home, residential community
or retirement village.
h) Additional Government Assistance
(1) Social Pension - Indigent senior citizens shall be
entitled to a monthly stipend amounting to Five
hundred pesos (Php500.00) to augment the daily
subsistence and other medical needs of senior
citizens, subject to a review every two (2) years by
Congress, in consultation with the DSWD.
(2) Mandatory PhilHealth Coverage - All senior
citizens shall be covered by the national health
insurance program of PhilHealth. Funds necessary to
ensure the enrollment of all senior citizens not
currently covered by any existing category shall be
sourced from the National Health Insurance Fund of
PhilHealth from proceeds of Republic Act No. 10351,
in accordance with the pertinent laws and
regulations.
(3) Social Safety Nets - Social safety assistance
intended to cushion the effects of economics shocks,
disasters and calamities shall be available for senior
citizens. The social safety assistance which shall
include, but not limited to, food, medicines, and
financial assistance for domicile repair, shall be
sourced from the disaster/calamity funds of LGUs
where the senior citizens reside, subject to the
guidelimes to be issued by the DSWD.
SECTION 6. The Office for Senior Citizens Affairs
(OSCA). There shall be established in all cities and
municipalities an OSCA to be headed by a senior
citizen who shall be appointed by the mayor for a
term of three (3) years without reappointment but
without prejudice to an extension if exigency so
requires. Said appointee shall be chosen from a list
of three (3) nominees as recommended by a general
assembly of senior citizens organizations in the city
or municipality.
The head of the OSCA shall be appointed to serve
the interest of senior citizens and shall not be
removed or replaced except for reasons of death
permanent disability or ineffective performance of
his duties to the detriment of fellow senior citizens.
The head of the OSCA shall be entitled to receive
an honorarium of an amount at least equivalent to
Salary Grade 10 to be approved by the LGU
concerned.
The head of the OSCA shall be assisted by the City
Social Welfare and Development officer or by the
Municipal Social Welfare and Development Officer, in
coordination with the Social Welfare and
Development Office.
The Office of the Mayor shall exercise supervision
over the OSCA relative to their plans, activities and
programs for senior citizens. The OSCA shall work
together and establish linkages with accredited
NGOs Pos and the barangays in their respective
areas.
The OSCA shall have the following functions:
(a) To plan, implement and monitor yearly work
programs in pursuance of the objectives of this Act;
(b) To draw up a list of available and required
services which can be provided by the senior
citizens;
(c) To maintain and regularly update on a quarterly
basis the list of senior citizens and to issue national
individual identification cards, free of charge, which
shall be valid anywhere in the country;
(d) To serve as a general information and liason
center for senior citizens;
(e) To monitor compliance of the provisions of this
Act particularly the grant of special discounts and
privileges to senior citizens;
 SOCIAL LEGISLATION 2nd EXAM
(f) To report to the mayor, any individual,
establishments, business entity, institutions or
agency found violating any provision of this Act; and
(g) To assist the senior citizens in filing complaints
or charges against any individual, establishments,
business entity, institution, or agency refusing to
comply with the privileges under this Act before the
Department of Justice (DOJ), the Provincial
Prosecutors Office, the regional or the municipal
trial court, the municipal trial court in cities, or the
municipal circuit trial court.
SECTION 7. The Office for Senior Citizens Affair
(OSCA). - There shall be established in the Office of
the Mayor an OSCA to be headed by a Councilor who
shall be designated by the Sangguniang Bayan and
assisted by the Community Development Officer in
coordination with the Department of Social Welfare
and Development. The functions of this office are: a)
to plan, implement and monitor yearly work
programs in pursuance of the objectives of this Act;
b) to draw up a list of available and required services
which can be provided by the senior citizens; c) to
maintain and regularly update on a quarterly basis
the list of senior citizens and to issue nationally
uniform individual identification cards which shall be
valid anywhere in the country; d) to service as a
general information and liaison center to serve the
needs of the senior citizens.
SECTION 8. Municipal Responsibility. - It shall be the
responsibility of the municipality through the major
to ensure that the provisions of this Act are
implemented to its fullest.
Sec. 9. Implementing Rules and Regulations.
Within sixty (60) days from theeffectivity of this Act,
the Secretary of the DSWD shall formulate and adopt
amendments to the existing rules and regulations
implementing Republic Act No. 7432, as amended by
Republic Act No. 9257, to carry out the objectives of
this Act, in consultation with the Department of
Finance, the Department of Tourism, the Housing
and Urban Development Coordinating Council
(HUDCC), the DOLE, the DOJ, the DILG, the DTI, the
DOH, the DOTC, the NEDA, the DepED, the TESDA,
the CHED, and five (5) NGOs or POs for the senior
citizens duly accredited by the DSWD. The
guidelines pursuant to Section 4(a)(i) shall be
established by the DOH within sixty (60) days upon
the effectivity of this Act.
SEC. 10. Penalties. Any person who refuses to
honor the senior citizen card issued by this the
government or violates any provision of this Act shall
suffer the following penalties:
(a) For the first violation, imprisonment of not less
than two (2) years but not more than six (6) years
and a fine of not less than Fifty thousand pesos
(Php50,000.00) but not exceeding One hundred
thousand pesos (Php100,000.00);
(b) For any subsequent violation, imprisonment of
not less than two (2) years but not more than six (6)
years and a fine of not less than One Hundred
thousand pesos (Php100,000.00) but not exceeding
Two hundred thousand pesos (Php200,000.00); and
(c) Any person who abuses the privileges granted
herein shall be punished with imprisonment of not
less than six (6) months and a fine of not less than
Fifty thousand pesos (Php50,000.00) but not more
than One hundred thousand pesos (Php100,000.00).
If the offender is a corporation, partnership,
organization or any similar entity, the officials
thereof directly involved such as the president,
general manager, managing partner, or such other
officer charged with the management of the
business affairs shall be liable therefor.
If the offender is an alien or a foreigner, he/she
shall be deported immediately after service of
sentence.
Upon filing of an appropriate complaint, and after
due notice and hearing, the proper authorities may
also cause the cancellation or revocation of the
business permit, permit to operate, franchise and
other similar privileges granted to any person,
establishment or business entity that fails to abide
by the provisions of this Act.
Sec. 10. Appropriations. The Necessary
appropriations for the operation and maintenance of
the OSCA shall be appropriated and approved by the
LGUs concerned. For national government agencies,
the requirements to implement the provisions of this
Act shall be included in their respective budgets:
Provided, That the funds to be used for the national
health program and for the vaccination of senior
citizens in the first year of the DOH and thereafter,
as a line item under the under the DOH budget in
the subsequent General Appropriations Act (GAA):
Provided, further, That the monthly social pension
for indigent senior citizens in the first year of
implementation shall be added to the regular
appropriations of the DSWD budget in the
subsequent GAA.
. SEC. 11. Monitoring and Coordinating Mechanism.
A National Coordinating and Monitoring Board shall
be established which shall be composed of the
following:
(a) Chairperson the Secretary of the DSWD or an
authorized representative;
(b) Vice Chairperson the Secretary of the
Department of the Interior and Local Government
(DILG) or an authorized representative; and
(c) Members:
(1) the Secretary of the DOJ or an authorized
representative;
(2) the Secretary of the DOH or an authorized
representative;
(3) the Secretary of the DTI or an authorized
representative; and
(4) representatives from five (5) NGOs for senior
citizens which are duly accredited by the DSWD and
have service primarily for senior citizens.
Representatives of NGOs shall serve a period of tree
(3) years.
The Board may call on other government agencies,
NGOs and Pos to serve as resource persons as the
need arises. Resource person have no right to vote
in the National Coordinating and Monitoring Board.
SECTION 12. Repealing Clause. - All provisions of
laws, orders, decrees, including rules and regulations
inconsistent herewith are hereby repealed and/or
modified accordingly.
SECTION 13. Separability Clause. - If any part or
provision of this Act shall be held to be
unconstitutional or invalid, other provisions hereof
which are not affected thereby shall continue to be
in full force and effect.
SECTION 14. Effectivity. - This Act shall take effect
fifteen (15) days following its publication in one (1)
national newspaper of general circulation.