I.

General Principles of Social Legislation Rights guaranteed by social justice

II. Batas Kasambahay 1. Equality of opportunity
III. Solo Parents’ Welfare Act 2. Equality of political rights
IV. HDMF/Pag-IBIG 3. Equality before the law
V. PhilHealth and Universal Health Care Act 4. Equality between values given and received
VI. Senior Citizens’ Act
Nature of the principle of social justice
SOCIAL LEGISLATION  asserts that the well-being and economic security
of all the people is the end and justice the means
What is social legislation?  the object is the common man, his social and
It is a law governing employer-employee economic uplift is its concern
relationship while the latter is “at work” due to hazards  social justice is for the deserving, whether he be a
beyond his control arising from employment which millionaire in his mansion or a pauper in his hovel
immobilize him from working.  in case of reasonable doubt, courts are called upon
It is designed to uplift and protect the welfare of the to tilt the balance in favor of the poor but not just
worker and his family, on account of the effects of because they are poor, for justice must always be
employment such as diseases, injuries, disabilities, or death. served according to the mandate of the law

Labor Law and Social Legislation distinguished BATAS KASAMBAHAY

Labor Law Social Legislation
Directly affects actual Governs the effects of RA 10361
employment, i.e. wages employment, i.e. AN ACT INSTITUTING POLICIES FOR THE PROTECTION
compensation for injuries AND WELFARE OF DOMESTICE WORKERS
and death
Designed to meet the daily Involves long-range
Declaration of policies
needs of a worker benefits
a. labor as primary social force committed to respect,
Covers employment for Covers employment for
promote, and protect fundamental principles and
profit or gain non-profit or non-gain
Affects the work of the Affects the life of the rights at work
employee employee E.g. abolition of child labor, elimination of
Benefits are paid by the Benefits are paid by all forms of forced labor, discrimination in
worker’s employer government agencies employment and occupation, trafficking
administering the b. establish decent employment and income,
program, i.e. ECC, SSS, or enhanced coverage of social protection, respect for
GSIS human rights of domestic workers
c. protect the rights of domestic workers against
Section 10, Article 2 of the 1987 Constitution: “The State abuse, harassment, violence, economic
shall promote social justice in all phases of national exploitation, and work hazardous to physical and
development.” mental health
 promotion of social justice is made mandatory, a d. ensure safe and healthful working conditions and
departure from the 1935 Constitution whose promote gender-sensitive measures
provision merely states that it should be the
concern of the state “Domestic worker” or “Kasambahay”
 any person engaged in domestic work within an
What is social justice? employment relationship
 neither communism, nor despotism, nor atomism, o general househelp, nursemaid, cook,
nor anarchy, but the humanization of the laws and gardener, laundry person
the equalization of the social and economic forces  excludes occasional or sporadic work and not on an
by the State so that justice in its rational and occupational basis
objectively secular conception may at least be  excludes children who are under foster family
approximated (Justice Laurel) arrangement, provided access to education
o promotion of the welfare of the people
o adoption of measures to insure economic Rights and privileges of the DW
stability by maintaining proper economic 1. Shall not be subject to any kind of abuse, physical
and social equilibrium in the inter- violence, or harassment
relations of the members of the 2. Basic necessities shall be provided including board,
community lodging, and medical attendance
Page 1 of 11
 3. Respect for privacy at all times, to all forms of
communication and personal effects
4. Access to outside communication during free time
5. Opportunity to finish basic education and access to
alternative learning systems
6. All communication and information pertaining to
the employer or members of the household shall be
privileged and confidential
Employment contract must include the following:
a. duties and responsibilities of the DW
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
 DOLE shall develop a model employment contract
made available free of charge to the general public
 If employment is through PEA, it shall keep a copy of all
employment contracts and be available for verification
and inspection by DOLE
Employment terms and conditions
1. Health and safety of the DW with due consideration
of the peculiar nature of the work
2. Daily rest period – aggregate of 8 hours per day
3. Weekly rest period – at least 24 consecutive hours
a week; schedule to be agreed upon in writing
4. No assignment to commercial, industrial, or
agricultural work at a wage lower than agricultural
or nonagricultural workers
5. Mutual agreement for the DW to temporarily
perform a task outside employer’s household for
the benefit of another household with additional
payment not less than the existing minimum wage
6. No interference with the freedom of any DW in the
disposal of wages
7. Wages cannot be withheld by force, intimidation,
Minimum wage rate
1. NCR – P2,500/month
2. Cities and first class municipalities- P2,000/month
3. Other municipalities – P1,500/month
Payment of wages
 made directly to the DW at least once a month
 no deductions other than those mandated by law
unless allowed by the DW through written consent
 cash only; no promissory notes, vouchers, coupons,
tokens, etc.
 entitlement to 13th month pay
Leave benefits
 annual service incentive leave of 5 days with pay
 the DW should have rendered at least 1 year of
service
 any unused portion shall not be cumulative or
carried over to succeeding years nor be convertible
to cash
Social and other benefits
A DW who has rendered at least 1 month of service shall be
covered by:
a. SSS
b. PhilHealth
c. HDMF or Pag-IBIG
d. All other benefits granted by law
 Contributions shall be shouldered by employer
 If wage if P5,000 and above per month, the DW shall
pay the proportionate share in the contributions
Rescue and rehabilitation of abused domestic worker
 immediately rescued by a municipal, city, or DSWD
social welfare officer
 DSWD and DILG, in coordination with DOLE, shall
develop a standard operating procedure for
possible subsequent job placement
Termination of service
 unjustly dismissed – shall be paid the compensation
already earned plus the equivalent of 15 days work
as indemnity
 leaves without justifiable reason – any unpaid salary
due not exceeding the equivalent 15 days work
shall be forfeited
 the DW and employer may mutually agree upon
written notice to pre-terminate the contract of
employment to end the employment relationship
A. Termination initiated by the domestic worker
1. Verbal or emotional abuse by employer or any
household member
2. Inhuman treatment or physical abuse
3. Commission of a crime of offense against the DW
4. Violation by the employer of the employment
contract
5. Any disease prejudicial to the health of the parties
B. Termination initiated by the employer
1. Misconduct or willful disobedience by the DW
2. Gross or habitual neglect or inefficiency by the DW
in the performance of duties
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 3. Fraud or willful breach of the trust reposed
4. Commission of a crime or offense by the DW
against employer or any household member
5. Violation by the DW of the employment contract
6. Any disease prejudicial to the health of the parties
Private Employment Agencies (PEA)
The PEA shall be jointly and severally liable with
the employer for all the wages, wage-related benefits, and
other benefits due a domestic worker.
The PEAs shall have the following responsibilities:
1. Ensure that the DW are not charged any
recruitment or placement fees
2. Ensure that the employment agreement between
the parties stipulates the T&Cs and all benefits
3. Provide pre-employment orientation about the
rights and responsibilities of both parties
4. Keep copies of employment contracts and
agreements, made available during inspections or
whenever required
5. Assist the DW with complaints or grievances
against employers
6. Cooperate with government agencies in rescue
operations of abused or exploited DW
Penalty
 fine of not less than P10,000 but not more than
P40,000
 without prejudice to the filing of appropriate civil
or criminal action by the aggrieved party
SOLO PARENTS’ WELFARE ACT OF 2000
RA 8972
AN ACT PROVIDING FOR BENEFITS AND PRIVILEGES TO
SOLO PARENTS AND THEIR CHILDREN, APPROPRIATING
FUNDS THEREFOR AND FOR OTHER PURPOSES
Declaration of policy
a. promote the family as the foundation of the nation,
strengthen its solidarity, and ensure its total
development
b. develop a comprehensive program of services for
solo parents and their children
 Rationale – raising a child alone is restraining and
difficult
“Solo Parent”
 a person left alone with the responsibility of
parenthood
Categories:
1. a woman who gives birth as a result of rape or
crime against chastity
 final conviction not necessary
 the mother keeps and raises the child
Q: What if the perpetrator has custody of the child?
o refer to # 8
Q: What if they are married then the husband raped
the wife?
o refer to # 5
*check other enumerations for requirements
2. left alone due to death of spouse
3. left alone while spouse is detained or is serving
sentence for at least 1 year
4. left alone due to physical and/or mental incapacity
of spouse
5. left alone due to legal separation or de facto
separation for at least one year
 s/he is entrusted with the custody
6. left alone due to declaration of nullity or annulment
of marriage
 no need for the one year period
 s/he is entrusted with the custody
7. left alone due to abandonment of spouse for at least
one year
8. unmarried mother/father who has preferred to
keep and rear children
9. any other person who solely provides parental care
and support
 duly licensed as a foster parent by the
DSWD
 duly appointed legal guardian by the court
10. any family member who assumes responsibility of
head of family due to death, abandonment,
disappearance, or prolonged absence of the
parents
 abandonment, disappearance, or absence
lasts for at least 1 year
 any relative by consanguinity up to the
fourth civil degree
Qualifications for support
a. the solo parent must be a resident of the area
where the assistance is sought
b. whose income level is equal to or below the
poverty threshold
Procedure for termination of benefits
1. the SP shall manifest intent to withdraw the
availment of the benefits
2. if s/he does not voluntarily manifest, the social
worker shall conduct the necessary assessment or
evaluation to ascertain if grounds for termination
and withdrawal of benefits exist
 failure to renew identification card means
that s/he has changed status as solo parent
3. the SP shall be informed of the result through
written notice
 termination shall take effect 30 days after
receipt of the notice of termination
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 4. the SP and the children shall undergo psychosocial
counseling to prepare them for independent living
Flexible work schedule
 flexible time of arrival and time of departure
 must not affect individual and company
productivity
 core working hours shall be prescribed in
consideration of the needs of the service
 any employer may request exemption on certain
meritorious grounds
Q: Is this dependent on the income of the solo parent?
Parental leave
 not more than 7 working days every year, non-
cumulative
 in addition to leave privileges under existing laws
How does the solo parent avail of the leave?
1. s/he should have rendered at least 1 year of service
2. present solo parent identification card
3. apply or send notice to the employer
Educational benefits
a. scholarship programs in institutions of basic,
tertiary, and technical/skills education
b. non-formal education programs
Basic requirements for availment
1. solo parent identification card
2. barangay clearance
3. birth certificate
4. notice of admission from the school
5. transcript of records or report card of the last year
the applicant attended school
Housing benefits
 liberal terms of payment on government low-cost
housing projects
 NHA shall provide a listing of NHA projects with
available housing units for disposition, semi-
annually
GR: Everyone can avail, even those not falling below poverty
threshold
BUT applicants below the poverty line shall be
prioritized
How to avail of housing benefit
1. the solo parent must be eligible
2. s/he must meet the qualification criteria under the
Urban Development and Housing Act and other
NHA eligibility criteria
3. file the application directly with the concerned
NHA project officers
Medical assistance
 DOH shall develop a comprehensive health care
program
 implemented through retained hospitals and
medical centers, or rural health units
How to avail
1. present solo parent identification card
2. must be below the poverty threshold
HOME DEVELOPMENT MUTUAL FUND OF 2009
or Pag-IBIG (Pagtutulungan sa kinabukasan: Ikaw,
Bangko, Industriya, at Gobyerno)
RA 9679
AN ACT FURTHER STRENGTHENING THE HOME
DEVELOPMENT MUTUAL FUND AND FOR OTHER
PURPOSES
Declaration of state policy
a. establish, develop, promote, and integrate a
nationwide sound and viable tax-exempt mutual
provident savings system suitable to the needs of
the employed and other earning groups
b. motivate them to better plan and provide for their
housing needs by membership in the HDMF with
mandatory contributory support of the employers
Objectives
1. improve the quality of life of its members by:
a. developing and promoting an integrated
nationwide mutual provident savings
system
b. promoting home ownership through the
extension of affordable housing loans
2. assist the shelter industry through the extension of
developmental and institutional financing
3. invest the provident savings as a means of
providing benefits upon termination of
membership
4. provide small and short term loans and other
assistance programs
5. implement other programs that further promote
and mobilize savings and provide additional
resources for mutual benefit
Provident character
 the Fund shall be private in character, owned
wholly by the members, administered in trust and
applied exclusively for their benefit
 all contributions shall be credited to each member,
accounted for individually and transferable in case
of change of employment
 to be paid to the member, his estate or beneficiaries
upon termination of membership or from which
peripheral benefits for the member may be drawn
Page 4 of 11
“Total Accumulated Value”
 the sum of the member’s contributions and the
employer’s required contributions and the
corresponding dividends credited thereto
Membership term
 a period of 20 years commencing from the first day
of the month to which the member’s initial
contribution to the Fund
 the member shall have contributed a total of 240
monthly contributions at the time of maturity
Mandatory coverage and membership
It shall be mandatory upon:
1. All employees covered by SSS including their
employers
a. Private employee not over 60 years old,
whether permanent, temporary, or
provisional
b. Household helper earning at least P1,000
a month
c. Filipino seafarer
d. Self-employed person, regardless of trade,
business, or occupation with an income of
at least P1,000 a month, not over 60 years
old
2. All employees covered by GSIS regardless of
employment status, including their employers
3. Uniformed members of AFP, BFP, BJMP, and PNP
4. Filipinos employed by foreign-based employers
5. Spouses who devote full-time to managing the
household and family affairs unless also engaged in
another vocation or employment subject to
mandatory coverage
Termination of membership
1. Membership term maturity
2. Death
3. Retirement
4. Permanent total disability or insanity
5. Permanent departure from the country
6. Termination from the service by reason of health
7. Other causes as may be provided for by the Board
of Trustees
 Resignation, lay-off, or suspension from employment
shall only result to suspension of contributions
Fund generation and contributions
Covered employees and employers shall contribute to the
Fund based on the monthly compensation of covered
employees as follows:
a. Employees earning < P1,500 monthly – 1%
b. Employees earning > P1,500 monthly – 2%
c. All employers – 2% of the monthly compensation
of all covered employees
 The maximum monthly compensation shall not be
more than P5,000
 A member may be allowed to contribute more than
what is required should s/he so desires
 The employer shall only contribute what is required
unless s/he agrees to match the member’s increased
contribution
Waiver or suspension of coverage
 by reason of nature of employment, condition of
business, ability to make contributions and other
reasonable considerations
Benefits (Rule IX, IRR)
A. Mandatory contributory support of the employer
 in the spirit of social justice and pursuit of national
development
 an employer shall not deduct, directly or indirectly,
from the compensation of its employees or recover
from them their contribution
B. Acts of the employer shall not prejudice the
member
 failure or refusal of the employer to pay or to remit
the contributions shall not prejudice the right of
the employee to the benefits
C. Exemption from tax, legal process, and lien
1. the Fund and all its assets and properties
2. all contributions and accruals, and income or
investment earnings therefrom
3. all supplies, equipment, papers, or documents
4. all benefit payments made by Pag-IBIG
• Any tax assessment against the Fund shall be null
and void
D. Dividends
 an amount not less than 70% of the Fund’s annual
net income shall be set aside to be paid in the form
of dividends to members
 distributed annually and credited to his TAV (only
for members with outstanding TAV)
 all dividend earnings shall be tax-free
E. Return of contributions
 member entitled to receive his TAV upon
termination of membership less any and all
pending obligations with the Fund
 in the event of death, the member’s heirs shall
receive the same
F. Housing features
 a member of good standing shall be eligible to
apply for housing loans taking into account ability
to pay
Page 5 of 11
  ensure that lower-income members obtain such
housing loans
G. Benefit programs
 various short term loans provided s/he satisfies
the eligibility requirements
H. Portability of membership
 a member who transfers to another employer or
who becomes self-employed carries with him his
TAV
I. Optional withdrawal of contributions
 option to withdraw TAV on the 15th year of
continuous membership provided there is no
outstanding housing loan at the time
 not a ground to terminate his membership
 the member continues to be mandatorily covered
J. Death benefits
 the beneficiaries entitle to an amount to be
determined in addition to the TAV
K. Government guarantee
 government has the general responsibility for the
solvency of the Fund to guarantee benefits
L. Pag-IBIG contributions are excluded from the
computation of the gross income
Remittance of contributions
 Duty of every employer to set aside and remit the
contributions
 Every liable for their payment, and nonpayment is
subject to a penalty of 3% per month of the
amounts payable from the date the contributions
fall due until paid
 Mandatory and compulsory for all government
entities to provide the payment of contributions in
their annual appropriations
o The heads of offices and agencies shall be
administratively liable for non-remittance
of the required contributions
 Contributions, where employer refuses or neglects
to pay, shall be collected in the same manner as
taxes are made collectible under NIRC
Employment records and reports
- Each employer shall immediately report the
names, ages, civil status, occupations, salaries, and
dependents of its covered employees
- Every employer shall keep true and accurate work
records in additional to the annual register of new
and separated employees
- The employee’s first day of employment or
the effective date of separation
- Names of persons employed or separated
from employment
- Submitted every January of each year
Penal provisions
 Fine not less than, but not more than twice, the
amount involved or imprisonment of not more
than 6 years or both
- refusal or failure without lawful cause,
fraudulent intent to comply with
provisions with respect to collection and
remittance of employee-savings and
employer contributions, or the correct
amount due within the time set or specific
call or extension by the Fund
 Fine of not less than, but not more than twice the
amount involved and imprisonment of not more
than 6 years
- in case of government entities or
employees who fails to include in the
annual budget the amount corresponding
to the employers’ contributions or to
deduct the monthly contributions of the
employee
- fails, refuses, or delays by more than 30
days from the time such amount become
due and demandable
 Offender is a corporation, penalty shall be imposed
upon the members of the governing board and the
President or the General Manager
PHILHEALTH
UNIVERSAL HEALTH CARE ACT
RA 7875
AN ACT INSTITUTING A NATIONAL HEALTH INSURANCE
PROGRAM FOR ALL FILIPINOS AND ESTABLISHING THE
PHILIPPINE HEALTH INSURANCE CORPORATION FOR
THE PURPOSE
(National Health Insurance Act of 1995)
Establishment and purpose of the National Health
Insurance Program
 provide health insurance coverage and ensure
affordable, acceptable, available, and accessible
health care services for all citizens
 a means for the healthy to pay for the care of the
sick
 limited to paying for the utilization of health
services by covered beneficiaries or to purchasing
health services
 it shall be prohibited from providing health care
directly
Page 6 of 11
 o buying and dispensing drugs and
pharmaceuticals
o employing physicians and other
professionals for the purpose of directly
rendering care
o owning or investing in health care
facilities
***
RA 10606
AN ACT AMENDING RA 7875, OTHRWISE KNOWN AS THE
NATIONAL HEALTH INSURANCE ACT OF 1995, AS
AMENDED AND FOR OTHER PURPOSES
(National Health Insurance Act of 2013)
Health insurance identification card and identification
number
- used for purposes of identification, eligibility,
verification, and utilization recording
- accompanied by a clear explanation to the enrollee
of his rights, privileges, and obligations as a
member
- the absence of which shall not prejudice the
right of any member to avail of benefits or
medical services under the NHIP
Creation of the National Health Insurance Fund
It shall consist of:
a. contribution from Program members
b. other appropriations earmarked by the national
and local governments purposely for the
implementation of the Program
c. subsequent appropriations
 Section 46
o 25% of the increment in total revenue
collected under RA 7654
o 25% of the incremental revenue from
the increase in documentary stamp
taxes under RA 7660
 Section 47
o the corporation may request Congress
to appropriate supplemental funding to
meet targeted milestones of the
Program
d. donations and grants-in-aid
e. all accruals
***
RA 11223
AN ACT INSTITUTING UNIVERSAL HEALTH CARE FOR ALL
FILIPINOS, PRESCRIBING REFORMS IN THE HEALTH
CARE SYSTEM, AND APPROPRIATING FUNDS THEREFOR
(Universal Health Care Act)
Declaration of policy
The State shall protect and promote the right of health of all
Filipinos and shall instill health consciousness among them.
The State shall adopt:
a. an integrated and comprehensive approach to
ensure all Filipinos are provided with healthy
living conditions and protected from hazards and
risks
b. a health care model that provides access to quality
and cost-effective, promotive, preventive, curative,
rehabilitative, and palliative health services
without causing financial hardship
 prioritize needs of those who cannot
afford such services
c. a framework that fosters a whole-of-system,
whole-of-government, and whole-of-society
approach with respect to health policies, programs,
and plans
d. a people-oriented approach for delivery of health
services centered on people’s needs and well-
being, cognizant of differences in culture, values,
and beliefs
Objectives
a. progressively realize universal health care through
a systematic approach and clear delineation of
roles of agencies towards better performance in
the health system
b. ensure that all Filipinos are
 guaranteed equitable access to quality and
affordable health care goods and services
 protected against financial risk
“Co-insurance”
- refers to a percentage of a medical charge that is
paid by the insured, with the rest paid by the health
insurance plan
“Co-payment”
- refers to a flat fee or predetermined rate at point of
service
Two types of membership
1. Direct contributors
- those who have capacity to pay premiums
- gainfully employed and bound by an employer-
employee relationship
- self-earning, professional practitioners,
migrant workers, including their qualified
dependents, and lifetime members
2. Indirect contributors
- all others not included as direct contributors
and their qualified dependents
- premium shall be subsidized by the national
government including those who are
subsidized as a result of special laws
Page 7 of 11
 - premium subsidy shall be gradually adjusted and
Individual-based health services included annually in the General Appropriations
 services which can be accessed within a health Act
facility or remotely that can be definitively traced - DOH may request Congress to appropriate
back to 1 recipient supplemental finding to meet targeted milestones
 has a limited effect at a population level
 does not alter the underlying cause of illness such  For every increase in the rate of contribution of direct
as ambulatory and inpatient care, medicines, contributors and premium subsidy of indirect
laboratory tests and procedures, among others contributors, PhilHealth shall provide for a
 financial coverage: financed through prepayment corresponding increase in benefits
mechanisms such as social health insurance,
private health insurance, and HMO plans Penal provisions
1. Health care providers of population-based health
Population-based health services services who violate any of the provisions in its
 interventions such as health promotion, disease contracts
surveillance, and vector control - subject to sanctions and penalties under its
 recipients are population groups contracts without prejudice to right of government
 financial coverage: financed by the government to institute any criminal or civil action
through the DOH and provided free of charge at 2. Health care provider of individual-based health
point of service for all Filipinos services who commits an unethical act, abuses
authority vested, or performs a fraudulent act
Entitlement to benefits - fine of P200,000 for each count, or
 Every member shall be granted immediate - suspension of contract up to 3 months or the
eligibility for health benefit package under the remaining period of contract or accreditation, or
Program both
o PhilHealth ID shall not be required in the - imprisonment of 6 months and 1 day to 6 years
availment of any health service 3. Member who commits any violation, including the
o No co-payment shall be charged for filing of a fraudulent claim for benefits or entitlement
services rendered in basic or ward - fine of P50,000 for each count, or
accommodations - suspension from the availment of the benefits for
o Co-payments and co-insurance for not less than 3 months but not more than 6 months,
amenities in public hospitals shall be or both
regulated by DOH and PhilHealth 4. Any employer who:
 Additional Program benefits shall be provided for a. fails or refuses to register employees, deduct
direct contributors contribution from the employee’s compensation,
o Failure to pay premiums shall not prevent or remit or submit report of the same
the enjoyment of any benefits - fine of P50,000 for every violation per affected
 Employers and self-employed direct contributors employee, or
shall pay all missed contributions with an interest - imprisonment of not less than 6 months but
not more than 1 year, or both
(compounded monthly) of at least 3% for
employers and not exceeding 1.5% for self-earning, o such employer or officer shall be presumed
prima facie to have misappropriated the same
professional practitioners, and migrant workers
and is obliged to hold the same in trust and is
immediately obligated to return or remit
Premium contributions
A. Rates for direct contributors: b. deducts or recovers from the compensation of the
covered employees the employer’s own
Year Premium Rate Income Floor Income Ceiling
contribution
2019 2.75% P10,000 P50,000
2020 3.00% P10,000 P60,000 - fine of P5,000 multiplied by the total number
2021 3.50% P10,000 P70,000 of affected employees, or
2022 4.00% P10,000 P80,000 - imprisonment of not less than 6 months but
2023 4.50% P10,000 P90,000 not more than 1 year, or both
2024 5.00% P10,000 P100,000 5. Any PhilHealth director, officer or employee who:
2025 5.00% P10,000 P100,000 a. wrongfully receives or keeps funds or property
payable or deliverable to PhilHealth, and applies
B. Indirect contributors such for personal use
- liable for misappropriation of funds
Page 8 of 11
 - fine equivalent to triple the misappropriated
amount per count
- suspension of 3 months without pay
b. commits an unethical act, abuse of authority, or
performs a fraudulent act
- fine of P200,000, or
- suspension for 3 month without pay, or both
- imprisonment for 6 months and 1 day up to 6
years
6. Other violations
- fine of not less than P5,000 but not more than
P20,000
EXPANDED SENIOR CITIZENS’ ACT OF 2010
RA 9994
AN ACT GRANTING ADDITIONAL BENEFITS AND
PRIVILEGES TO SENIOR CITIZENS, FURTHER AMENDING
RA 7432, AS AMENDED, OTHERWISE KNOWN AS AN ACT
TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS
TO NATION BUILDING, GRANT BENEFITS AND SPECIAL
PRIVILEGES AND FOR OTHER PURPOSES
Declaration of policy
a. in matters relating to care, health, and benefits of
the elderly, adopt and integrated and
comprehensive approach to health development
 make essential goods, health and other social
services available to all people at affordable costs
giving priority for the needs of the
underprivileged sick, elderly, disabled, women
and children
b. the state may help through just programs of social
security even though the family has the duty to take
care for its elderly members
Objectives
a. recognize the rights of the senior citizens and make
them a concern of the family, community, and the
government
b. support the improvement of the total well-being of
the elderly and their full participation as an integral
part of the society
c. motivate and encourage the senior citizens to
contribute to nation building
d. encourage their families and the communities they
live in to reaffirm and apply the valued Filipino
traditions of caring for the senior citizens
e. provide a comprehensive health care and
rehabilitation system for senior citizens with
disability to foster their capacity to attain a more
meaningful and productive ageing
f. recognize the important role of the private and
non-government sector in the improvement of the
welfare of senior citizens and to actively seek their
partnership
“Senior citizen” or “elderly”
- any Filipino citizen, resident of the Philippines
- 60 years old or above
- applies to dual citizens provided they prove their
Filipino citizenship and have at least 6 months
residency in the Philippines
Privileges for the senior citizens (Rule IV, IRR)
A. OSCA-issued Senior Citizens’ Identification Card
- proof of eligibility for availment of benefits
B. 20% discount and VAT exemption
- on the sale of goods and services from all
establishments for the exclusive use and
enjoyment or availment of senior citizens
1. Medical related privileges
a. Medicine and drug purchases
b. Essential medical supplies,
accessories, and equipment
c. Medical and dental services in private
facilities
d. Professional fees of attending
physicians and licensed health
workers providing home health care
services
2. Domestic transportation privileges
a. Fare for domestic air and sea travel
b. Fare in public railways, buses,
jeepneys, taxi, shuttle services
3. Hotels, restaurants, recreational
centers, and places of leisure, and
funeral services
a. Hotels and similar lodging
establishments
- room accommodation and other
amenities such as hotel-based
parlors and barbershops, spa,
gyms, pools, etc.
- includes beach and mountain
resorts
b. Restaurants
- for dine-in services, personally
availed by the senior, no proxies
- for senior’s personal
consumption only, not applicable
to “children’s meals”
- not applicable to pre-contracted
party packages or bulk orders
- applies to take-out, take-home,
drive-thru, and delivery orders
- the Most Expensive Meal
Combination (MEMC) shall apply
to food purchases; most
expensive, biggest single-serving
meal with beverage
4. Recreation centers
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 - fees, charges, and rental for sports
facilities and equipment
- venues for ballroom dancing, yoga,
badminton courts, etc.
- country clubs not open to the public
are not mandated to give the discount
however, food not consumable items
under club membership dues and
independent concessionaries must
grant the discount
5. Admission fees privilege
- theaters, cinema houses and concert
halls, circuses, carnivals, museums,
parks
6. Funeral and burial services
- beneficiary who shoulders the
expenses shall claim the discount
upon presentment of death certificate
- covers purchase of casket or urn,
elbalming, hospital morgue, transport
of the body
- excludes obituary publication and
cost of memorial lot
C. Credit card payments
D. No double discounts
- in purchase of goods and services on promotional
discount, senior can avail of such or the 20%
discount, whichever is higher and more favorable
- if also a PWD, the senior shall use either his OSCA
or PWD ID to avail of the 20%
E. Tax deductions
- the establishment may claim the discounts as tax
deductions based on the cost of goods or services
F. Other privileges
1. Income tax exemption
2. Exemption from training fees for socio-economic
programs conducted by private and government
agencies
3. Free medical and dental services in government
facilities
4. Free vaccination for indigent senior citizens
5. Educational assistance through provision of
scholarships, grants, financial aids, subsidies, and
other incentives
6. Benefits and privileges for retirees
7. Privileges on granting special discounts in special
programs
8. Express lane privileges in all private, banking,
commercial, and government establishments
G. Utility discounts
1. 5% discount
- monthly water and electricity by households
with senior citizens
- individual meters registered in the name of the
senior citizen residing there
- monthly consumption not exceeding 100kWh
of electricity and 30m’ of water
2. 50% discount
- all electricity, water, and telephone
consumption for DSWD-accredited senior
citizen centers and residential care institutions
or group homes, government-run or by non-
stock, non-profit domestic corporations
- must have been in operation for at least 6
months and must have a separate meter for
said utilities or services
Employment of senior citizens
- those who have capacity and desire to work or be
re-employed
- private entities that employ seniors will be entitled
to additional deduction from their gross income,
equivalent to 15% of to the total amount paid as
salaries and wages to seniors
- the employment shall continue for a period of at
least 6 months
- the net annual income of the senior does not exceed
the poverty level for that year
Incentive for foster care
- institutions shall be entitled to realty tax holiday
for the first 5 years starting from the 1st year of the
operation and/or implementation of foster care
program
- given priority in the construction or maintenance
of roads leading to such home, residential
community, or retirement village
Violations in discounted medicine purchases
1. A senior or his/her representative or a person
misusing the privileges by:
a. using several purchase booklets
b. availing of discounts to buy medicines,
medical accessories, and supplies not for
the use of the senior
c. unauthorized use of ID
2. A medical practitioner giving prescription to
other persons in the name of the senior or
giving anomalous prescription
3. Retailers and establishments dispensing
medicines:
a. refusing to grant 20% discount and VAT
exemption if paid via credit card
b. making distinction between branded and
generic drugs and medicines in giving the
20% discount
c. posting notices that the availment of the
20% discount is limited to cash purchases
d. limiting discountable drugs and medicines
to certain weekdays only
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 e. restricting purchase time or period after a
certain hour

Violations in discounted food purchases

1. Pegging a maximum amount of food purchase
2. Refusal to grant the discount on take-out, take-
home, drive-thru, and delivery orders it appearing
that the purchase is for the exclusive use and
enjoyment of seniors

Penalties
Any person who refuses to honor the senior citizen card or
violates any provision of the Act:
1. First violation – fine of not less than P100,000 but
not exceeding P200,000 and imprisonment for not
less than 2 years but not more than 6 years
2. Any subsequent violation – fine of not less than
P100,000 but not exceeding P200,000 and
imprisonment for not less than 2 years but not
more than 6 years
3. Any person who abuses the privileges - fine of not
less than P50,000 but not exceeding P100,000 and
imprisonment for not less than 6 months
4. Offender is an alien – deported immediately
5. Offender is a corporation, partnership, or
organization, the officials directly involved shall be
liable
6. Business permit, permit to operate, or franchise
granted to any person, establishment, or business
entity that fails to abide with the provisions may be
cancelled or revoked

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