[REPUBLIC ACT NO.

7877]
AN ACT DECLARING SEXUAL HARASSMENT UNLAWFUL IN THE EMPLOYMENT, EDUCATION OR
TRAINING ENVIRONMENT, AND FOR OTHER PURPOSES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Title. – This Act shall be known as the “Anti-Sexual Harassment Act of 1995.”

SEC. 2. Declaration of Policy. – The State shall value the dignity of every individual, enhance the development of its
human resources guarantee fell respect for human rights, and uphold the dignity of work rs, employees, applicants for
employment, students or those undergoing training, instruction or education. Towards this end, all forms of sexual
harassment in the employment, education or training environment are hereby declared unlawful.

SEC. 3. Work, Education or Training-related Sexual Harassment Defined. – Work, education or training-related sexual
harassment is committed by an employer, employee, manager, supervisor, agent of the employer, teacher, instructor,
professor, coach, trainor, or any other person who, having authority, influence or moral ascendancy over another in a
work or training or education environment, demands, requests or otherwise requires any sexual favor from the other,
regardless of whether the demand, request or requirement for submission is accepted by the object of said Act.

(a) In a work-related or employment environment, sexual

(1) The sexual favor is made as a condition in the hiring or in the employment, re-employment or continued
employment of said individual, or in granting said individual favorable compensation, terms, conditions, promotions,
or privileges; or the refusal to grant the sexual favor results in limiting, segregating or classifying the employee which
in any way would discriminate, deprive or diminish employment opportunities or otherwise adversely affect said
employee;

(2) The above acts would impair the employee’s rights or privileges under existing labor laws; or

(3) The above acts would result in an intimidating, hostile, or offensive environment for the employee.

(b) In an education or training environment, sexual harassment is committed:

(1) Against one who is under the care, custody or supervision of the offender;

(2) Against one whose education, training, apprenticeship or tutorship is entrusted to the offender;

(3) When the sexual favor is made a condition to the giving of a passing grade, or the granting of honors and
scholarships, or the payment of a stipend, allowance or other benefits, privileges, or considerations; or

(4) When the sexual advances result in an intimidating, hostile or offensive environment for the student, trainee or
apprentice.

Any person who directs or induces another to commit any act of sexual harassment as herein defined, or who
cooperates in the commission thereof by another without which it would not have been committed, shall also be held
liable under this Act.

SEC. 4. Duty of the Employer or Head of Office in a Work-related, Education or Training Environment. – It shall be
the duty of the employer or the head of the work-related, educational or training environment or institution, to prevent
or deter the commission of acts of sexual harassment and to provide the procedures for the resolution, settlement or
prosecution of acts of sexual harassment. Towards this end, the employer or head of office shall:

(a) Promulgate appropriate rules and regulations in consultation with and jointly approved by the employees or
students or trainees, through their duly designated representatives, prescribing the procedure for the investigation of
sexual harassment cases and the administrative sanctions therefor.

Administrative sanctions shall not be a bar to prosecution in the proper courts for unlawful acts of sexual harassment.
The said rules and regulations issued pursuant to this subsection (a) shall include, among others, guidelines on proper
decorum in the workplace and educational or training institutions.

(b) Create a committee on decorum and investigation of cases on sexual harassment. The committee shall conduct
meetings, as the case may be, with officers and employees, teachers, instructors, professors, coaches, trainors and
students or trainees to increase understanding and prevent incidents of sexual harassment. It shall also conduct the
investigation of alleged cases constituting sexual harassment.

In the case of a work-related environment, the committee shall be composed of at least one (1) representative each
from the management, the union, if any, the employees from the supervisory rank, and from the rank and file
employees.

In the case of the educational or training institution, the committee shall be composed of at least one (1) representative
from the administration, the trainors, teachers, instructors, professors or coaches and students or trainees, as the case
may be.

The employer or head of office, educational or training institution shall disseminate or post . copy of this Act for the
information of all concerned.

SEC. 5. Liability of the Employer, Head of Office, Educational or Training Institution. – The employer or head of
office, educational or training institution shall be solidarily liable for damages arising from the acts of sexual
harassment committed in the employment, education or training environment if the employer or head of office,
educational or training institution is informed of such acts by the offended party and no immediate action is taken
thereon.

SEC. 6. Independent Action for Damages. – Nothing in this Act shall preclude the victim of work, education or
training-related sexual harassment from instituting a separate and independent action for damages and other
affirmative relief.

SEC 7. Penalties. – Any person who violates the provisions of this Act shall, upon conviction, be penalized by
imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than Ten thousand
pesos (P 10,000) nor more than Twenty thousand pesos (P 20,000), or both such fine and imprisonment at the
discretion of the court.

Any action arising from the violation of the provisions of this Act shall prescribe in three (3) years.

SEC. 8. Separability Clause. – If any portion or provision of this Act is declared void or unconstitutional, the
remaining portions or provisions hereof shall not be affected by such declaration.

SEC. 9. Repealing Clause. – All laws, decrees, orders, rules and regulations, other issuances, or parts thereof
inconsistent with the provisions of this Act are hereby repealed or modified accordingly.

SEC. 10. Effectivity Clause. – This Act shall take effect fifteen (15) days after its complete publication in at least two
(2) national newspapers of general circulation.
Republic Act No. 7277
AN ACT PROVIDING FOR THE REHABILITATION, SELF-DEVELOPMENT AND SELF-RELIANCE OF
DISABLED PERSON AND THEIR INTEGRATION
INTO THE MAINSTREAM OF SOCIETY AND FOR OTHER PURPOSES.
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress assembled:
TITLE ONE GENERAL PROVISIONS
CHAPTER I Basic Principle
SECTION 1. Title: This Act shall be known and cited as the Magna Carta for Disabled Persons.
SECTION 2. Declaration of Policy: The grant of the rights and privileges for disabled persons shall be guided by the
following principles:
(a). Disabled persons are part of the Philippine society, thus the Senate shall give full support to the improvement of
the total well-being of disabled persons and their integration into the mainstream of society.
Toward this end, the State shall adopt policies ensuring the rehabilitation, self-development and self-reliance of
disabled persons.
It shall develop their skills and potentials to enable them to compete favorably for available opportunities.
(b). Disabled persons have the same rights as other people to take their proper place in society. They should be able to
live freely and as independently as possible. This must be the concern of everyone the family, community and all
government and non-government organizations. Disabled person’s rights must never be perceived as welfare services
by the Government.
(c). The rehabilitation of the disabled persons shall be the concern of the Government in order to foster their capability
to attain a more meaningful, productive and satisfying life. To reach out to a greater number of disabled persons, the
rehabilitation services and benefits shall be expanded beyond the traditional urban-based centers to community based
programs, that will ensure full participation of different sectors as supported by national and local government
agencies.
(d). The State also recognizes the role of the private sector in promoting the welfare of disabled persons and shall
encourage partnership in programs that address their needs and concerns.
(e). To facilitate integration of disabled persons into the mainstream of society, the State shall advocate for and
encourage respect for disabled persons. The State shall exert all efforts to remove all social, cultural, economic,
environmental and attitudinal barriers that are prejudicial to disabled persons.
SECTION 3. Coverage: This Act shall covers all disabled persons and, to the extend herein provided, departments,
offices and agencies of the National Government or non-government organization involved in the attainment of the
objectives of this Act.
SECTION 4. Definition of Terms: For purposes of this Act, these terms are defined as follows:
(a). Disabled Persons are those suffering from restriction of different abilities, as a result of a mental, physical or
sensory impairment, to perform an activity in the manner or within the range considered normal for a human being;
(b). Impairment is any loss, diminution or aberration of psychological, physiological, or anatomical structure of
function;
(c). Disability shall mean (1) a physical or mental impairment that substantially limits one or more psychological,
physiological or anatomical function of an individual or activities of such individual; (2) a record of such an
impairment; or (3) being regarded as having such an impairment;
(d). Handicap refers to a disadvantage for a given individual resulting from an impairment or a disability, that limits or
prevents the functions or activity, that is considered normal given the age and sex of the individual;
(e). Rehabilitation is an integrated approach to physical, social, cultural, spiritual, educational and vocational measures
that create conditions for the individual to attain the highest possible level of functional ability;
(f). Social Barriers refer to the characteristics of institutions, whether legal, economic, cultural, recreational or other,
any human group, community, or society which limit the fullest possible participation of disabled persons in the life of
the group. Social barriers include negative attitudes which tends to single out and exclude disabled persons and which
distort roles and interpersonal relationship;
(g). Auxiliary Aids and Services include:
1) qualified interpreters or other effective methods of delivering materials to individuals with hearing impairments;
2) qualified readers, taped tests, or other effective methods of delivering materials to individuals with visual
impairments;
3) acquisition or modification of equipment or devices; and
4) other similar services and actions or all types of aids and services that facilitate the learning process of people with
mental disability;
(h). Reasonable Accommodation include (1) improvement of existing facilities used by employees in order to render
these readily accessible to and usable by disabled persons; and (2) modification of work schedules, reassignment to a
vacant position, acquisition or modification of equipment or devices, appropriate adjustments or modifications of
examinations, training materials or company policies, rules and regulations, the provisions of auxiliary aids and
services, and other similar accommodations for disabled persons;
(i). Sheltered Employment refers to the provision of productive work for disabled persons through workshop
providing special facilities, income producing projects or homework schemes with a view to given them the
opportunity to earn a living thus enabling them to acquire a working capacity required in open industry.
(j). Auxiliary Social Services are the supportive activities in the delivery of social services to the marginalized sectors
of society;
(k). Marginalized Disabled Persons refer to disabled persons who lack access to rehabilitative services and
opportunities to be able to participate fully in socioeconomic activities and who have no means of livelihood or whose
incomes fall below poverty threshold;
(l). Qualified Individual with a Disability shall mean an individual with a disability who, with or without reasonable
accommodations, can perform the essential functions of the employment position that such individual holds or desires.
However, consideration shall be given to the employer’s judgement as to what functions of a job are essential, and if
an employer has prepared a written description before advertising or interviewing applicants for the job, this
description shall be considered evidence of the essential functions of the job;
(m). Readily Achievable means a goal can be easily attained and carried out without much difficulty or expense. In
determining whether an action is readily achievable, factors to be considered include
1) the nature and cost of the action;
2) the overall financial resources of the facility or facilities involved in the action; the number of persons employed at
such facility; the effect on expenses and resources, or the impact otherwise of such action upon the operation of the
facility;
3) the overall financial resources of the covered entity with respect to the number of its employees; the number, type
and location of its facilities; and
4) the type of operation or operations of the covered entity, including the composition, structure and functions of the
work force of such entity; the geographic separateness, administrative or fiscal relationship of the facilities in question
to the covered entity;
(n). Public Transportation means transportation by air, land and sea that provides the public with general or special
service on a regular and continuing basis;
(o). Covered entity means employer, employment agency, labor organization or joint labor-management committee;
and
(p). Commerce shall be taken to mean a s travel, trade, traffic, commerce, transportation, or communication among the
provinces or between any foreign country or any territory or possession and any province.
TITLE TWO RIGHTS AND PRIVILEGES OF DISABLED PERSONS
CHAPTER I – Employment
SECTION 5. Equal Opportunity for Employment : No disabled persons shall be denied access to opportunities for
suitable employment. A qualified disabled employee shall be subject to the same terms and conditions of employment
and the same compensation, privileges, benefits, fringe benefits, incentives or allowances as a qualified able-bodied
person. Five percent (5%) of all casual, emergency and contractual positions in the Department of Social Welfare and
Development; Health; Education, Culture and Sports; and other government agencies, offices or corporations engaged
in social development shall be reserved for disabled persons.
SECTION 6. Sheltered Employment : If suitable employment for disabled persons cannot be found through open
employment as provided in the immediately preceding Section, the State shall endeavor to provide it by means of
sheltered employment. In the placement of disabled persons in sheltered employment, it shall accord due regard to the
individual qualities, vocational goals and inclinations to ensure a good working atmosphere and efficient production.
SECTION 7. Apprenticeship : Subject to the provision of the Labor Code as amended, disabled persons shall be
eligible as apprentices or learners; Provided, That their handicap is not much as to effectively impede the performance
of job operations in the particular occupation for which they are hired; Provided, further, That after the lapse of the
period of apprenticeship if found satisfactory in the job performance, they shall be eligible for employment.
SECTION 8. Incentives for Employer :
(a) To encourage the active participation of the private sector in promoting the welfare of disabled persons and to
ensure gainful employment for qualified disabled persons, adequate incentives shall be provided to private entities
which employ disabled persons.
(b). Private entities that employ disabled persons who meet the required skills or qualifications, either as regular
employee, apprentice or learner, shall be entitled to an additional deduction, from their gross income, equivalent to
twenty-five percent (25%) of the total amount paid as salaries and wages to disabled persons: Provided, however, That
such entities present proof as certified by the Department of Labor and Employment that disabled person are under
their employ. Provided, further, That the disabled employee is accredited with the Department of Labor and
Employment and the Department of Health as to his disability, skills and qualifications.
(c). Private entities that improved or modify their physical facilities in order to provide reasonable accommodation for
disabled persons shall also be entitled to an additional deduction from their net taxable income, equivalent to fifty
percent (50%) of the direct costs of the improvements or modifications. This section, however, does not apply to
improvements or modifications of facilities required under Batas Pambansa Bilang 344.
SECTION 9. Vocational Rehabilitation : Consistent with the principle of equal opportunity for disabled workers and
workers in general, the State shall take appropriate vocational rehabilitation measures that shall serve to develop the
skills and potential of disabled persons and enable them to compete favorably for available productive and
remunerative employment opportunities in the labor market. The State shall also take measures to ensure the
provisions of vocational rehabilitation and livelihood services for disabled persons in the rural areas. In addition, it
shall promote cooperation and coordination between the government and non-government organization and other
private entities engaged in vocational rehabilitation activities.
The Department of Social Welfare and Development shall design and implement training programs that will provide
disabled persons with vocational skills to enable them to engage in livelihood activities or obtain gainful employment.
The Department of Labor and Employment shall likewise design and conduct training programs geared towards
providing disabled persons with skills for livelihood.
SECTION 10. Vocational Guidance and Counselling : The Department of Social Welfare and Development shall
implement measures providing and evaluating vocational guidance and counselling to enable disabled persons to
secure, retain and advance in employment. It shall ensure the availability and training counsellors and other suitability
qualified staff responsible for the vocational guidance and counselling of disabled persons.
SECTION 11. Implementing Rules and Regulations : The Department of Labor and Employment shall in coordination
with the Department of Social Welfare and Development (DSWD) and National Council for the Welfare of Disabled
Persons (NCWDP), shall promulgate the rules and regulations necessary to implement the provision under this
Chapter.
CHAPTER 2 – Education
SECTION 12. Access to Quality Education : The State shall ensure that disabled persons are provided with adequate
access to quality education and ample opportunities to develop their skills. It shall take appropriate steps to make such
education accessible to all disabled persons. It shall be unlawful for any learning institutions to deny a disabled person
admission to any course it offers by reason of handicap or disability. The State shall take into consideration the special
requirements of disabled persons in the formulation of education policies and program. It shall encourage learning
institutions to take into account the special needs of disabled persons with respect to the use of school facilities, class
schedules, physical education requirements and other pertinent consideration. The State shall also promote the
provision by learning institutions, of auxiliary services that will facilitate the learning process for disabled persons.
SECTION 13. Assistance to Disabled Students : The State shall provide financial assistance to economically
marginalized but deserving disabled students pursuing post secondary or tertiary education. Such assistance may be in
the form of scholarship grants, student loan programs, subsidies, and other incentives to qualified disabled students in
both public and private schools. At least five percent (5%) of the allocation for the Private Education Student
Financial Assistance Program created by virtue of R.A. 6728 shall be set aside for disabled students pursuing
vocational or technical and degree courses.
SECTION 14. Special Education : The State shall establish, maintain and support a complete, adequate and integrated
system of special education for the visually impaired, hearing impaired, mentally retarded persons and other type of
exceptional children in all regions of the country. Towards this end, the Department of Education, Culture and Sports
shall establish special education classes in public schools in cities, or municipalities. It shall also establish, where
viable, Braille and Record Libraries in provinces, cities or municipalities. The National Government shall allocate
funds necessary for the effective implementation of the special education program nationwide. Local government units
may likewise appropriate counterpart funds to supplement national funds.
SECTION 15. Vocational or Technical and Other Training Programs : The State provide disabled persons with
training in civics, vocational efficiency, sports and physical fitness, and other skills. The Department of Education,
Culture and Sports shall establish in at least one government-owned vocational and technical school in every province
a special vocational and technical training program for disabled persons. It shall develop and implement sports and
physical fitness program specifically designed for disabled persons taking into consideration the nature of their
handicap.
SECTION 16. Non-Formal Education : The State shall develop nonformal education programs intended for the total
human development of disabled persons. It shall provide adequate resources for non-formal education programs and
projects that cater to the special needs of disabled persons.
SECTION 17. State Universities and Colleges : If viable and needed, the State Universities or State Colleges in each
region or province shall be responsible for (a) the development of material appliances and technical aids for disabled
persons; (b) the development of training materials for vocational rehabilitation and special education instructions; and
(c) the research on special problems, particularly of the visually-impaired, hearing-impaired, and orthopedically-
impaired students, mentally retarded, and multi-handicapped and other, and the elimination of social barriers and
discrimination against disabled persons; and (d) inclusion of the Special Education for Disabled (SPED) course in the
curriculum. The National Government shall provide these state universities and colleges with the necessary special
facilities for visually-impaired, hearing impaired, speech impaired, and orthopedically-impaired students. It shall
likewise allocate the necessary funds in support of the above.
CHAPTER 3 – Health
SECTION 18. National Health Program : The Department of Health, in coordination with National Council for the
Welfare of Disabled Persons, shall institute a national health program which shall aim to attain the following:
(a). prevention of disability, whether occurring prenatally or post-natally;
(b). recognition and early diagnosis of disability; and
(c). early rehabilitation of the disabled.
SECTION 19. Rehabilitation Centers : The Department of Health shall establish medical rehabilitation centers in
government provincial hospitals, and shall include it annual appropriation the necessary funds for the operation of
such centers. The Department of Health shall formulate and implement a program to enable marginalized disabled
persons to avail of free rehabilitation services in government hospitals.
SECTION 20. Health Services : The State shall protect and promote the right to health of disabled persons and shall
adopt an integrated and comprehensive approach to their health development which shall make essential health
services available to them at affordable cost. The National Government shall provide an integrated health service for
disabled persons which shall include, but not limited to, the following:
(a). prevention of disability through immunization, nutrition, environmental protection and preservation, and genetic
counselling; and early detection of disability and timely intervention to arrest disabling condition; and
(b). medical treatment and rehabilitation. The Department of Health shall field medical personnel specializing in the
treatment and rehabilitation of disabled persons to provincial hospitals and, when viable, to municipal health centers.
It shall also train its field health personnel in the provision of medical attention to disabled persons. It shall further
ensure that its field health units have the necessary capabilities to fit prosthetic and orthotic appliances on disabled
persons.
CHAPTER 4 Auxiliary Social Services
SECTION 21. Auxiliary Social Services : The State shall ensure that marginalized persons are provided with the
necessary auxiliary services that will restore their social functioning and participation in community affairs. Toward
this end, the Department of Social Welfare and Development shall develop and implement programs on auxiliary
social services that respond to the needs of marginalized disabled persons. The components of such a program shall be
as follows:
(a). assistance in the acquisition of prosthetic devices and medical intervention of specialty services;
(b). provision of specialized training activities designed to improved functional limitations of disabled persons related
to communications skills;
(c). development among disabled persons of a positive self-image through the provision of counselling, orientation
and mobility and strengthening daily living capability;
(d). provision of family care services geared towards developing the capability of families to respond to the needs of
the disabled members of the family;
(e). provision of substitute family care services and the facilities therefore for abandoned, neglected, abused and
unattached disabled persons who need custodial care;
(f). provision of after care and follow-up services for the continued rehabilitation in a community-based setting of
disabled persons who were released from the residential care or rehabilitation center; and
(g). provision of day care services for disabled children of pre-school age.
CHAPTER 5 – Telecommunications
SECTION 22. Broadcast Media : Television stations shall be encouraged to provide a sign language inset or subtitles
in at least one (1) newscast program a day and special program covering events of national significance.
SECTION 23. Telephone Services : All telephone companies shall be encouraged to install special telephone devices
or units for the hearing-impaired and ensure that they are commercially available to enable them to communicate
through the telephone system.
SECTION 24. Free Postal Charges for the Disabled : Postal charges shall be free on the following:
(a). article and literature like books and periodicals, orthopedic and other devices, and teaching aids for the use of the
disabled sent by mail within the Philippines and abroad; and
(b). aids and orthopedic devices for the disabled sent abroad by mail for repair; Provided, That the aforesaid items are
for personal purposes only: Provided further, That the disabled person is a marginalized disabled as certified by the
Social Welfare and Development Office of the local government unit concerned or the Department of Social Welfare
and Development.
CHAPTER 6 – Accessibility
SECTION 25. Barrier-Free Environment : The State shall ensure the attainment of a barrier-free environment that will
enable disabled persons to have access in public and private buildings and establishments and such other places
mentioned in Batas Pambansa Bilang 344, otherwise known as the Accessibility Law. The national and local
government shall allocate funds for the provision of architectural or structural features for disabled persons in
government buildings and facilities.
SECTION 26. Mobility : The State promote the mobility of disabled persons. Disabled persons shall be allowed to
drive motor vehicles, subject to the rules and regulations issued by the Land Transportation Office pertinent to the
nature of their disability and the appropriate adaptations or modifications made on such vehicles.
SECTION 27. Access to Public Transport Facilities : The Department of Social Welfare and Development shall
develop a program to assist marginalized disabled persons gain access in the use of public transport facilities. Such
assistance may be in the form of subsidized transportation fare. The said department shall also allocate such funds as
may be necessary for the effective implementation of the public transport program for the disabled persons. The
Accessibility Law as amended, shall be made supplementary to this Act.
SECTION 28. Implementing Rules and Regulations : The Department of Transportation and Communications shall
formulate the rules and regulations necessary to implement the provision of this Chapter.
CHAPTER 7 Political and Civil Rights
SECTION 29. System of Voting : Disabled persons shall be allowed to be assisted by a person of his choice in voting
in the national or local elections. The person thus chosen shall prepare ballot for the disabled voter inside the voting
booth. The person assisting shall bind himself in a formal document under oath to fill out the ballot strictly in
accordance with the instructions of the voter and not to reveal the contents of the ballot prepared by him. Violation of
this provision shall constitute an election offense. Polling places should be made accessible to disabled persons during
the national or local elections.
SECTION 30. Right to Assemble : Consistent with the provisions of the Constitution, the State shall recognize the
right of disabled persons to participate in processions, rallies, parades, demonstrations, public meetings, and
assemblages or other forms of mass or concerted action held in public.
SECTION 31. Right to Organize : The State recognize the rights of disabled persons to form organizations or
associations that promote their welfare and advance or safeguard their interests. The National Government, through its
agencies, instrumentalities and subdivisions, shall assist disabled persons in establishing self-help organizations by
providing them with necessary technical and financial assistance. Concerned government agencies and offices shall
establish close linkages with organizations of disabled persons in order to respond expeditiously to the needs of
disabled persons. National line agencies and local government units shall assist disabled persons in setting up specific
projects that will be managed like business propositions. To ensure the active participation of disabled persons in the
social economic development of the country, their organizations shall be encouraged to participate in the planning,
organization and management of government programs and projects for disabled persons. Organizations of disabled
persons shall participate in the identification and preparation of programs that shall serve to develop employment
opportunities for the disabled persons.
TITLE THREE PROHIBITION ON DISCRIMINATION AGAINST DISABLED PERSONS
CHAPTER 1 Discrimination on Employment
SECTION 32. Discrimination on Employment : No entity, whether public or private, shall discriminate against a
qualified disabled person by reason of disability in regard to job application procedures, the hiring, promotion, or
discharge of employees, employee compensation, job training, and other terms, conditions, and privileges of
employment. The following constitute acts of discrimination:
(a). Limiting, segregating or classifying a disabled job applicant in such a manner that adversely affects his work
opportunities;
(b). Using qualification standards, employment tests or other selection criteria that screen out or tend to screen out a
disabled person unless such standards, tests or other selection criteria are shown to be jobrelated for the position on
question and are consistent with business necessity;
(c). Utilizing standards, criteria, or methods of administration that:
1). have the effect of discrimination on the basis of disability; or
2). perpetuate the discrimination of others who are subject to common administrative control;
(d). Providing less compensation, such as salary, wage or other forms of remuneration and fringe benefits, to a
qualified disabled employee, by reason of his disability, than the amount to which a non-disabled person performing
the same work is entitled;
(e). Favoring a non-disabled employee over a qualified disabled employee with respect to promotion, training
opportunities, study and scholarship grants, solely on account of the latter’s disability;
(f). Re-assigning or transferring a disabled employee to a job or position he cannot perform by reason of his disability;
(g). Dismissing or terminating the services of a disabled employee by reason of his disability unless the employer can
prove that he impairs the satisfactory performance of the work involve to the prejudice of the business entities;
Provided, however, That the employer first sought provide reasonable accommodations for disabled persons;
(h). Failing to select or administer in the effective manner employment tests which accurately reflect the skills,
aptitude or other factor of the disabled applicant or employee that such test purports to measure, rather than the
impaired sensory, manual or speaking skills of such applicant or employee, if any; and
(i). Excluding disabled persons from membership in labor unions or similar organization.
SECTION 33. Employment Entrance Examination : Upon an offer of employment, a disabled applicant may be
subjected to medical examination, on the following occasions:
(a). all entering employees are subjected to such an examination regardless of disability;
(b). information obtained during the medical condition or history of the applicant is collected and maintained on
separate forms and in separate medical files and is treated as a confidential medical record, Provided, however, That:
1). supervisors and managers may be informed regarding necessary restrictions on the work or duties of the employees
and necessary accommodations;
2). first aid and safety personnel my be informed, when appropriate, if the disability might require emergency
treatment;
3). government officials investigating compliance with this Act shall be provided relevant information on request; and
4). the results of such examination are used only accordance with this Act.
CHPTER 2 Discrimination on Transportation
SECTION 34. Public Transportation : It shall be considered discrimination for the franchises or operators and
personnel of sea, land, and air transportation facilities to charge higher fare or to refuse to convey a passenger, his
orthopedic devices, personal effects, and merchandise by reason of his disability.
CHAPTER 3 Discrimination on the Use of Public Accommodations and Services
SECTION 35. Public Accommodations and Services : For purposes of this Chapter, public accommodations and
services shall include the following:
(a). an inn, hotel, motel, or other place of lodging, except for an establishment located within a building that contains
not more than five (5) rooms for rent or hire and that is actually occupied by the proprietor of such establishment as
the residence of such proprietor;
(b). a restaurant, bar or other establishment serving food or drink;
(c). a motion picture, theater, concert hall, stadium, or other place of exhibition or entertainment;
(d). an auditorium, convention center, lecture hall, or other place of public gathering;
(e). a bakery, grocery store, hardware store, shopping center, or other sales or rental establishment;
(f). a bank, barber-shop, beauty-shop, travel service, funeral parlor, gas station, office of a lawyer, pharmacy,
insurance office, professional office of a health care provider, hospital or other service establishment;
(g). a terminal, depot, or other station used for specified public transportation;
(h). a museum, gallery, library or other place of public display or collection;
(i). a park, zoo, amusement park, or other place of recreation;
(j). a nursery, elementary, secondary, undergraduate, or post-graduate private school, or other place of education;
(k). a gymnasium, health spa, bowling alley, golf course; or
(l). other place of exercise or recreation.
SECTION 36. Discrimination on the Use of Public Accommodations
(a) No disabled persons shall be discriminated on the basis of disability in the full and equal enjoyment of the goods,
services, facilities, privileges, advantages or accommodations of any place of public accommodation by any person
who owns, leases, or operates a place of public accommodation. The following constitute acts of discrimination:
1). denying a disabled person, directly through contractual, licensing, or other arrangement, the opportunity to
participate in or benefit from the goods, services, facilities, privileges, advantages, or accommodations of an entity by
reason of his disability;
2). affording a disabled person, on the basis of his disability, directly or through contractual, licensing, or other
arrangement, with the opportunity to participate in or benefit from a good, service, facility, privilege, advantage, or
accommodation that is not equal to that afforded to other able-bodied persons; and
3). providing disability, directly or through contractual, licensing, or other arrangement, with a good, service, facility,
advantages, privilege, or accommodation that is different or separate from that provided to other able-bodied persons
unless such action is necessary to provide the disabled person with a good, service, facility, advantage, privilege or
accommodation, or other opportunity that is as effective as that provided to others;
For purpose of this section, the term individuals or class individuals refers to the clients or customers of the covered
public accommodation that enters into the contractual, licensing or other arrangement.
(b). Integrated Settings : Goods, services, facilities, advantages, and accommodations shall be afforded to an
individual with a disability in the most integrated setting appropriate to the needs of the individual.
(c). Opportunity to Participate : Not withstanding the existence of separate or different programs or activities provided
in accordance with this section, an individual with a disability shall not be denied the opportunity to participate in such
programs or activities that are not separate or different.
(d). Association : It shall be discriminatory to exclude or otherwise deny equal goods, services, facilities, advantages,
privileges, accommodations or other opportunities to an individual or entity because of the known disability of an
individual with whom the individual or entity is known to have a relationship or association.
(e). Prohibitions : For purposes of this Section, the following shall be considered as discriminatory.
1). The imposition or application of eligibility criteria that screen out or tend to screen out an individual with a
disability or any class or individuals with disabilities from fully and equally enjoying and goods, services, facilities,
privileges, advantages, accommodations, unless such criteria can be shown to be necessary for the provision of the
goods, services, facilities, privileges, or accommodations being offered;
2). A failure to make reasonable modifications in policies, practices, or procedures, when such modification are
necessary to afford such goods, services, facilities, privileges, advantages or accommodations to individuals with
disabilities, unless the entity can demonstrate that making such modification would fundamentally alter the nature of
the goods, facilities, services, privileges, advantages, or accommodations;
3). Failure to take steps as may be necessary to ensure that no individual with disability is excluded, denied services,
segregated or otherwise treated differently than other individuals because of the absence of auxiliary aids and services,
unless the entity can demonstrate that taking such steps would fundamentally alter the nature of the good, service,
facility, privilege or would result in undue burden;
4). A failure to remove architectural barriers, and communication barriers that are structural in nature, in existing
facilities, where such removal is readily achievable; and
5). Where an entity can demonstrate that the removal of a barrier under clause (4) is not readily achievable, a failure to
make such goods, services, facilities, privileges, advantages, or accommodations available through alternative
methods if such methods are readily achievable.
SECTION 37. Use of Government Recreational or Sports Centers
Free of Charge : Recreational or sports centers owned or operated by the Government shall be used, free of charge, by
marginalized disabled persons during their social, sports or recreation activities.
SECTION 38. Implementing Rules and Regulations : The Department of Public Works and Highway shall formulate
the rules and regulations necessary to implement the provisions of this Chapter.
TITLE FOUR FINAL PROVISIONS
SECTION 39. Housing Program : The National Government shall take into consideration in its national shelter
programs the special housing requirement of disabled persons.
SECTION 40. Role of National Agencies and Local Government Units : Local government units shall promote the
establishment of organizations of disabled persons in their respective territorial jurisdictions. National agencies and
local government units may enter into joint ventures with organizations or associations of disabled persons to explore
livelihood opportunities and other undertaking that shall enhance the health, physical fitness and the economic and
social well-being of disabled persons.
SECTION 41. Support From Non-government Organizations : Non-government organizations or private volunteer
organizations dedicated to the purpose of promoting and enhancing the welfare of disabled persons shall, as they, are
hereby encouraged, become partners of the Government in the implementation of vocational rehabilitation measures
and other related programs and projects. Accordingly, their participation in the implementation of said measures,
program and projects is to be extended all possible support by the Government. The Government shall sponsor a
volunteer service program which shall harness the involvement of private individual in the provision of assistance to
disabled persons.
SECTION 42. Tax Incentives :
(a) Any donation, bequest, subsidy or financial aid which may be made to government agencies engaged in the
rehabilitation of disabled persons and organizations of disabled persons shall be exempt form the donor’s tax subject
to the provisions of Section 94 of the National Internal Revenue Code (NIRC), as amended and shall be allowed as
deduction from the donor’s gross income for purposes of computing the taxable income subject to the provisions of
Section 29 (h) of the Code.
(b). Donations from foreign countries shall be exempt from taxes and duties on importation subject to the provisions
of Section 105 of the Tariff and Customs Code of the Philippines, as amended, Section 103 of the NIRC, as amended
and other relevant laws and international agreements.
(c). Local manufacturing of technical aids and appliances used by disabled persons shall be considered as a preferred
area of investment subject to the provisions of Executive Order No. 226 otherwise known as the Omnibus Investments
Code of 1987 and, as such, shall enjoy the rights, privileges and incentives as provided in said Code such as, but not
limited, to the following:
1). repatriation of investments;
2). remittance of earnings;
3). remittance of payments on foreign contracts;
4). freedom from expropriations;
5). freedom from requisition of investment;
6). income tax holiday;
7). additional deduction for labor expense;
8). tax and duty exemption on imported capital equipment;
9). tax credit on domestic capital equipment;
10). exemption from contractor’s tax;
11). simplification of customs procedures;
12). unrestricted use of consigned equipment;
13). employment of foreign nationals;
14). tax credits for taxes and duties on raw materials;
15). access to bonded manufacturing/trading warehouse system;
16). exemption from taxes and duties on imported spare parts; and
17). Exemption from wharfage dues and any export tax, duty, impost and free.
SECTION 43. Continuity Clause : Should any department or agency tasked with the enforcement or formulation of
rules and regulations and guidelines for implementation of any provisions of this Act is abolished, merge with another
department or agency or modified, such shall not affect the enforcement or formulation of rules, regulations and
guidelines for implementation of this Act to the effect that
(a). In case of abolition, the department or agency established to replace the abolished department or agency shall
take-over the functions under this Act of the abolished department or agency.
(b). In case of the department or agency tasked with the enforcement of formulation of rules, regulations and
guidelines for implementation of this Act is merged with another department or agency, the former shall continue the
functions under this Act of the merged department or agency.
(c). In case of modification, the department or agency modified shall continue the functions under this Act of the
department or agency that has undergone modification.
SECTION 44. Enforcement by the Secretary of Justice
(a). Denial of Right
1). Duty to Investigate : The Secretary of Justice shall investigate alleged violations of this Act, and shall undertake
periodic reviews of compliance of covered entities under this Act.
(b). Potential Violations : If the Secretary of Justice has reasonable cause to believe that
1). any person or group of persons is engaged in a pattern of practice of discrimination under this Act; or
2). any person or group of persons has been discriminated against under this Act and such discrimination raises and
issue of general public importance, the Secretary of Justice may commence a legal action in any appropriate court.
SECTION 45. Authority of Court : The court may grant any equitable relief that such court considers to be
appropriate, including, to the extent required by this Act:
(a). granting temporary, preliminary or permanent relief;
(b). providing an auxiliary aid or service, modification of policy, practice or procedure, or alternative method; and
(c). making facilities readily accessible to and usable by individuals with disabilities.
SECTION 46. Penal Clause :
(a) Any person who violates any provision of this Act shall suffer the following penalties:
1). for the first violation, a fine of not less than Fifty thousand pesos (P 50,000.00) but not exceeding One hundred
thousand pesos(P 100,000.00) or imprisonment of not less than six (6) months but not more than two (2) years, or both
at the discretion of the court; and
2). for any subsequent violation, a fine of not less than One hundred thousand pesos (P 100,000.00) but not exceeding
Two hundred thousand pesos (P 200,000.00) or imprisonment for less than two (2) years but not more than six (6)
years, or both at the discretion of the court.
(b). Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than six (6)
months or a fine of not less than Five thousand pesos (P 5,000.00) but not more than Fifty thousand pesos (P
50,000.00), or both, at the discretion of the court.
(c). If the violator is a corporation, organization or any similar entity, the officials thereof directly involved shall be
liable therefor.
(d). If the violator is an alien or a foreigner, he shall be deported immediately after service of sentence without further
deportation proceedings.
SECTION 47. Appropriations : The amount necessary to carry out the provision of this Act shall be included in the
General Appropriation Act of the year following its enactment into law and thereafter.
SECTION 48. Separability Clause : Should any provision of this Act be found unconstitutional by a court of law, such
provisions shall be severed from the remainder of the Act, and such action shall not affect the enforceability of the
remaining provisions of this Act.
SECTION 49. Repealing Clause : All laws, presidential decrees, executive orders and rules and regulations
inconsistent with the provisions of this Act are hereby repealed or modified accordingly.
SECTION 50. Effectivity : This Act shall take effect fifteen (15) days after its publication in any two (2) newspaper of
general circulation.
[REPUBLIC ACT NO. 10524]
AN ACT EXPANDING THE POSITIONS RESERVED FOR PERSONS WITH DISABILITY, AMENDING
FOR THE PURPOSE REPUBLIC ACT NO. 7277, AS AMENDED, OTHERWISE KNOWN AS THE
MAGNA CARTA FOR PERSONS WITH DISABILITY

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. Equal Opportunity for Employment. – Section 5 of Republic Act No. 7277, as amended, is hereby
amended to read as follows:
“SEC. 5. Equal Opportunity for Employment. – No person with disability shall be denied access to opportunities for
suitable employment. A qualified employee with disability shall be subject to the same terms and conditions of
employment and the same compensation, privileges, benefits, fringe benefits, incentives or allowances as a qualified
able bodied person.
“At least one percent (1%) of all positions in all government agencies, offices or corporal ions shall be reserved for
persons with disability: Provided, That private corporations with more than one hundred (100) employees are
encouraged to reserve at least one percent (1%) of all positions for persons with disability.”
SEC. 2. Implementing Rules and Regulations. – The Department of Labor and Employment (DOLE), the Civil
Service Commission (CSC), the National Council on Disability Affairs (NCDA), the Governance Commission for
Government-Owned or -Controlled Corporations (GCG), the Department of Health (DOH), the Department of Social
Welfare and Development (DSWD), and the Bureau of Internal Revenue (BIR), in consultation with the concerned
Senate and House committees and other agencies, organizations and establishments shall formulate an implementing
rules and regulations pertinent to the provisions of this Act within six (6) months after the effectivity of this Act.
SEC. 3. Separability Clause. – Should any provision of this Act be found unconstitutional by a court of law, such
provision shall be severed from the remainder of this Act, and such action shall not affect the enforceability of the
remaining provisions of this Act.
SEC. 4. Repealing Clause. – All laws, presidential decrees, executive orders, and rides and regulations inconsistent
with the provisions of this Act are hereby repealed or modified accordingly.
SEC. 5. Effectivity Clause. – This Act shall lake effect fifteen (15) days after its publication in any two (2) newspapers
of general circulation.

IRR OF RA 10524
IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT 10524 (AN ACT EXPANDING THE
POSITIONS RESERVED FOR PERSONS WITH DISABILITY, AMENDING FOR THE PURPOSE
REPUBLIC ACT NO. 7277, AS AMENDED, OTHERWISE KNOWN AS THE MAGNA CARTA FOR
PERSONS WITH DISABILITY)
Pursuant to Republic Act No. 10524 entitled “An Act Expanding the Positions Reserved for Persons with Disability,”
the following implementing rules and regulations (IRR) are hereby issued:
RULE I
PURPOSE AND CONSTRUCTION
Section 1. Purpose. This implementing Rules and Regulations (IRR) is promulgated to prescribe the procedures and
guidelines for the implementation of Republic Act No. 10524 to facilitate compliance and achieve its objectives.
Section 2. Construction. This IRR shall be construed and applied in accordance with and in furtherance of the policies
and objectives of Republic Act No. 10524. In case of doubt, the same shall be construed liberally and in favor of
persons with disability.
RULE II
GENERAL POLICIES, OBJECTIVES AND COVERAGE
Section 3. General Policies and Objectives
Recognizing the right of persons with disability to work on an equal basis with others and to participate fully into the
mainstream of society, it is the aim of this IRR to provide persons with disability, equal opportunity for employment
and equal remuneration for work of equal value. Towards this end, the State shall facilitate access of persons with
disability to labor market information, capacity building programs, and wage employment.
Section 4. Coverage
This Rules and Regulations shall cover all government agencies and private corporations.
RULE III
DEFINITION OF TERMS
Section 5. Definition of Terms. For purpose of this Rules and Regulations, these terms are defined as follows:
1. Positions in Government – refer to all positions in the government including casual, and contractual
positions.
 2. Positions in Private Corporations – refer to all positions in private establishments regardless of
employment status.
3. Government Agency – refers to any department, bureau, office, commission, administration, board,
institute, state universities and colleges, government-owned or controlled corporations with original
charter, whether performing government or proprietary function, or any other unit of the national
government, as well as provincial, city or municipal government.
4. Private Corporation – refers to business establishments. It also refers to private sector or private entities.
5. Persons with Disability (PWD) – include those who have long term physical, mental, intellectual or
sensory impairments which in interaction with various barriers may hinder their full and effective
participation in society in equal basis with others.
6. Qualified Person with Disability – refers to an individual with disability who, with reasonable
accommodations, can perform the essential functions of the employment position that such individual
holds or desires. However, consideration shall be given to the employer’s requirement as to what
functions of a job are essential, and if an employer has prepared a written description before advertising
or interviewing an applicant for the job, this description shall be considered evidence of the essential
functions of the job.
7. Reasonable Accommodation – means necessary and appropriate modification and adjustments not
imposing a disproportionate or undue burden, where needed in a particular case, to ensure persons with
disability the enjoyment or exercise on an equal basis with others of all human rights and fundamental
freedoms.
This includes: 1) improvement of existing facilities used by employees in order to render these readily accessible to
PWD; 2) modification of work schedules; 3) acquisition or modification of equipment or devices; 4) modifications of
examinations, training materials or company policies, rules and regulations pertaining to hiring; and 5) provision of
auxiliary aids and assistive devices, and other similar accommodations for PWDs.
1. Qualification Standard (QS) in the government – is a statement of the minimum qualifications for a
position which shall include education, experience, training, and eligibility.
2. Auxiliary Aids and Assistive Devices include 1) qualified interpreters or other effective methods of
delivering materials to individuals with hearing impairments; 2) qualified readers, taped test, or other
effective methods of delivering materials to individuals with visual impairments; 3) acquisition or
modification of equipment or devices; 4) other similar services and actions or all types of aids and
services that facilitate the learning process of persons with mental disability.
3. Appointing Officer – is the person or body authorized by law to make appointments in the Philippine
Civil Service. for the private corporation, it is the Board or Chief Executive Officer or whoever is
designated to make appointments of its employees.
RULE IV
EMPLOYMENT OF PERSONS WITH DISABILITY
Section 6. Equal Employment Opportunity
Opportunity for suitable employment shall be open to all qualified PWDs. Efforts shall be exerted to provide qualified
PWDs equal opportunity in the selection process based on qualification standards prescribed for an appointment to a
position in government and requirements set by the employers in private corporations. No PWD shall be denied access
to opportunities for suitable employment.
A qualified employee with disability shall be subject to the same terms and conditions of employment and the same
compensation, privileges, benefits, fringe benefits, incentives, or allowances as an employed able-bodied person.
A person with disability shall not be discriminated on the basis of disability with regard to all matters concerning all
forms of employment, including conditions of recruitment, hiring and employment, continuance of employment,
career advancement, and safe and healthy working conditions.
Section 7. Implementation of One Percent (1%)
7.1 For Government Agencies
At least one percent (1%) of all regular and non-regular positions in all government agencies shall be reserved for
persons with disability.
Should there be fraction in coming up with the sum of at least one percent (1%) of the total plantilla position in a
government agency, the same shall be considered as one (1) position reserved for persons with disability.
Government agencies that are currently employing PWDs with at least 1% of the total positions shall be considered
compliant with this IRR. However, nothing in this rule shall prevent compliant government agencies from hiring more
PWDs, nor shall allow them to diminish the number of currently employed and qualified persons with disability.
However, in cases where no qualified PWD applies for the available position, the concerned agency has the option to
hire non-PWD applicant.
7.2 For Private Corporations
Private corporations with more than one hundred (100) employees are encouraged to reserved at least one percent
(1%) of all positions for PWDs. However, nothing in this rule shall prevent private corporations with less than 100
employees from hiring PWDs.
RULE V
QUALIFICATIONS STANDARDS FOR GOVERNMENT AGENCIES AND PRIVATE CORPORATIONS
Section 8. Qualification and Standards for Government Agencies
In the same manner that the fitness of an able-bodied applicant is first determined on the basis of qualification
standards set for the subject position, the fitness of a PWD shall likewise be initially determined by the appointing
officer on the basis of the qualification standards established for the position.
After a preliminary determination has been made that a PWD has met the requirements prescribed by the qualification
standards for the subject position, said PWD shall be screened and evaluated by the Selection Board of the concerned
agency.
PWDs appointed to non-career positions, including casual employees, must meet the requirements prescribed by the
qualification standards except civil service eligibility, unless the positions are covered by special laws such as
Republic Act No. 1080 otherwise known as “An Act Declaring the Bar and Board Examinations As Civil Service
Examinations”
In making an appointment of a PWD, the appointing officer shall always be guided by the Civil Service Rule and
Labor Laws
Section 9. Qualification Standards for Private Corporations
The fitness of a PWD shall initially be determined by the employer on the basis of the qualification standards
established for the position.
In considering the employer’s requirement as to what functions of a job are essential, the participating employer is
required to post specific job description of a position in its public advertisements for employment.
In employing PWDs, the appointing officer shall always be guided by the labor laws.
RULE VI
INCENTIVES FOR PRIVATE CORPORATIONS
Private corporations which are employing PWDs shall be entitled to incentives as stated under section 8 (a) and (b) of
Magna Carta for Persons with Disability.
1. To encourage the active participation of the private sector in promoting the welfare of persons with
disability, adequate incentives shall be provided to private entities which employ PWDs.
2. Private entities that employ PWDs either as regular employee, apprentice or learner, shall be entitled to an
additional deduction, from their gross income, equivalent to twenty five percent (25%) of the total amount
paid as salaries and wages to PWDs: Provided, however, that such entities present proof as certified by
the Department of Labor and Employment that such PWD are under their employ. Provided, further, that
the PWD is accredited with the Department of Labor and Employment and Department of Health as to his
disability, skills, and qualifications.
RULE VII
DUTIES AND RESPONSIBILITIES OF CONCERNED AGENCIES
Section 11. All Government Agencies shall:
11.1 Review their existing Personal Services Itemization and Plantilla of Personnel approved by the DBM, GCG
(for GOCCs), or Local Sanggunian (for LGUs) and submit to the Civil Service Commission (CSC) a list of all
positions that may be reserved for PWDs within three (3) months from the effectivity of this IRR;
11.2 Post all vacant positions in three (3) conspicuous places and publish the same in the CSC Bulletin of Vacant
Positions in the Government or in their respective official websites, newspaper and other job search website for at
least ten (10) days, and at least fifteen (15) days for LGUs, indicating full details about the vacancy (position title,
item number, full qualification standards required, and work station) and a statement that PWDs are encouraged to
apply;
11.3 Comply with the provisions of Republic Act No. 7041 otherwise known as “An Act Requiring Regular
Publication of Existing Vacant Positions in Government Offices, Appropriating Funds Therefor, and For Other
Purposes”; and
11.4 Submit every 15th of January of the following year an annual report on the total number of positions reserved
for PWDs and the total number of appointments made thereto to the Civil Service Commission. The said annual report
shall be accompanied by certified true copies of appointments of PWDs during the year, if any.
Section 12. The National Council on Disability Affairs (NCDA) shall:
12.1 In coordination with CSC and DOLE, through the Sub-Committee on Training Employment and Livelihood,
take the lead role in ensuring that at least one percent (1%) of all positions in all government agencies is reserved for
PWD;
12.2 Consolidate and analyze the data on employed PWDs coming from DOLE and CSC and maintain a data base
that is transparent and accessible to all PWDs;
12.3 In partnership with concerned government agencies and non – government organizations, strengthen the
referral services to ensure availability of data to stakeholders and services to PWD including provision of assistive
devices; and
12.4 Initiate in coordination with concerned agencies and PWDs groups, the review of RA 10524 and recommend to
Congress the repeal or amendments of this law.
Section 13. The Civil Service Commission (CSC) shall;
13.1 Develop a mechanism to enhance the opportunities for PWD employees to take qualifying examinations
towards career advancement to qualify him/her for future promotions; and
13.2 Formulate and implement a monitoring scheme to provide regular and up-to-date information on the progress
of implementation of this rules and regulations in government agencies.
Section 14. The Department of Social and Welfare Development (DSWD) shall;
14.1 Strengthen its National Vocational Rehabilitation Centers (NVRCs) and Area Vocational Rehabilitation
Centers (AVRCs) to enhance the employability of PWD;
14.2 Refer trained PWDs thru their NVRCs and AVRCs for job placement; and
14.3 Provide auxiliary aid to trained PWDs that will facilitate their employment
Section 15. The Bureau of Internal Revenue (BIR) shall;
15.1 Enforce Section 4 of Rule II in the IRR of RA 7277
15.1.a. Private entities that employ PWDs who meet the required skills or qualifications either as a regular
employee, apprentice or learners shall be entitled to an additional deduction from their gross income equivalent to
twenty five percent (25%) of the total amount paid as salaries and wages to PWDs; and
15.1.b. Private entities that improve of modify their physical facilities in order to provide reasonable
accommodation for PWDs shall be entitled to an additional deduction from their net income, equivalent to fifty
percent (50%) of direct cost of the improvements or modifications. This Section, however, does not apply to
improvements or modifications of facilities required under B.P Blg. 344.
15.2 In partnership with DOLE, NCDA, DOH, and National Anti-Poverty Commission – Persons with Disability
Sectoral Council (NAPC-PWDSC) develop and adopt a simplified system for providing tax incentives to encourage
Private Corporation to employ PWDs.
Section 16. The Department of Labor and Employment (DOLE) shall;
16.1 Develop an award system and regularly publish the private corporations which employ PWDs, to encourage
active participation of the private sector in promoting the welfare of and ensure gainful employment for qualified
PWDs;
16.2 Through the Phil-Job.net, publish job vacancies for PWDs, develop and maintain a registry of qualified PWDs;
16.3 Develop and implement competency-based training programs that will enable the PWDs to compete on an
equal basis with others for employment, assess and certify PWD as to their skills competency and qualification;
16.4 Assist the workers with occupational disability through rehabilitation services to enable their return to
employment;
16.5 In coordination with the Local Government Units (LGUs), Private Corporations and Public Employment
Service Office (PESO), facilitate access of PWDs to employment opportunities through the conduct of job fairs, career
guidance, job coaching and other employment facilitation services. Express lanes and DOLE focal person to assist
PWD applicants shall be made available during job fairs;
16.6 Monitor the status of implementation in private corporations, issue certification to private corporations
employing PWDs in accordance with section 8 of RA 7277, maintain a databank of PWDs employed in the private
sector, submit annual reports to NCDA on employed PWDs and employers hiring PWDs on or before the 15th of
January;
16.7 At the national level, convene quarterly meetings of the Sub-Committee on Training, Employment and
Livelihood to assess progress of the implementation of RA 10524;
16.8 Implement and sustain awareness raising campaign for the employment of the PWDs and advocate to private
establishments which employ PWDs to submit annual report to its Regional Office where the establishments is
located; and
16.9 In partnership with DSWD, non-government organizations and people’s organization with concerns on PWDs,
develop a Transition to Work Program, a comprehensive design to facilitate the employment of qualified PWDs.
Section 17. The Department of Health (DOH) shall;
17.1 Through its regional hospitals, medical centers, and specialty hospitals, issue certification duly signed by
licensed government physician for non-obvious disabilities such as psychosocial, learning, mental/intellectual, visual
and hearing disabilities.
Section 18. The Governance Commission for Government Owned or Controlled Corporations (GCG) shall;
18.1 Monitor compliance of government owned and controlled corporations (GOCCs) under its jurisdiction to the
provision on 1% employment of PWDs; and
18.2 Submit annual report to NCDA as to the compliance of covered GOCCs to this IRR every 15th of January of
the following year.
Section 19. The Department of the Interior and Local Government (DILG) shall;
19.1 Issue Memo Circular for compliance of local government units;
19.2 Conduct information dissemination of this rules and regulations through its Regional Offices; and
19.3 Submit annual report to NCDA on the compliance of LGUs to the 1% employment provision every 15th of
January of the following year.
Section 20. The Local Government Units (LGUs) shall;
20.1 Reserve at least one percent (1%) of all positions in LGUs and submit to CSC report of the compliance copy
furnished DILG;
20.2 Provide reasonable accommodation and capacity building programs to PWDs;
20.3 Establish Persons with Disability Affairs Office (PDAO) as provided for under RA 10070 to accelerate
employment of PWD; and
20.4 Through the Provincial, City, or Municipality Health Office, issue a certification duly signed by a licensed
government physician for non-obvious disabilities such as psychosocial, learning, mental/intellectual, visual, and
hearing disabilities, based on corresponding clinical abstract.
RULE VIII
MONITORING AND REPORTORIAL DUTIES
Section 21. Monitoring
All government agencies shall be responsible in monitoring compliance of all offices/attached units under its
jurisdiction/supervision on the requirement of reserving at least one percent (1%) of all positions for PWDs.
The CSC shall monitor compliance of all government agencies under its jurisdiction. If there is a complaint with
regards to discrimination of PWD, the CSC shall take appropriate action.
Section 22. Reportorial Duties
All government agencies shall be responsible for submitting reports to the CSC.
The accomplishments report which shall include data on the number of PWDs employed, status of employment,
position occupied and other pertinent data gathered by the DOLE and CSC shall be submitted to NCDA on or before
every 15th day of January. Upon request of an interested party, the report shall be made available by the concerned
agencies.
A centralized database system shall be maintained by the NCDA for consolidation and analysis of all gathered
data/report on employed PWDs.
RULE IX
FUNDING
Section 23. Funding
All government agencies shall allocate a certain amount from their respective annual budget, for the implementation
of this law and its IRR, subject to the usual government accounting and auditing rules and regulations.
RULE X
FINAL PROVISIONS
Section 24. Separability Clause
If any part or provision of this IRR is declared to be invalid or unconstitutional, the other parts or provisions not
affected shall remain in full force and effect.
Section 25. Effectivity
This IRR shall take effect fifteen (15) days after its complete publication in two (2) national newspapers of general
circulation.