Question & AnswerQ&A (IRR Republic Act No. 10524)
The IRR is promulgated to prescribe the procedures and guidelines for the implementation of Republic Act No. 10524 to facilitate compliance and achieve its objectives of expanding employment opportunities for persons with disabilities (PWDs).
The IRR shall be construed liberally and in favor of persons with disabilities.
All government agencies and private corporations are covered by the provisions of this IRR.
A Qualified Person with Disability is an individual with disability who, with reasonable accommodations, can perform the essential functions of the employment position they hold or desire, taking into account the employer's definition of essential job functions.
Reasonable accommodation refers to necessary and appropriate modifications and adjustments not imposing an undue burden, such as improving facilities, modifying work schedules, acquiring assistive devices, and adjusting hiring policies, to ensure equal enjoyment of rights by PWDs.
At least one percent (1%) of all regular and non-regular positions in all government agencies shall be reserved for persons with disabilities.
No, private corporations with more than 100 employees are encouraged (but not legally required) to reserve at least one percent (1%) of all positions for PWDs; those with fewer than 100 employees may still hire PWDs but are not mandated to reserve positions.
PWDs must meet the minimum qualification standards for the position including education, experience, training, and eligibility, except that civil service eligibility is not required for non-career positions unless covered by special laws.
Private corporations employing PWDs as regular employees, apprentices, or learners are entitled to a tax deduction equivalent to 25% of the total salaries and wages paid to the PWDs, upon certification by the Department of Labor and Employment.
The Civil Service Commission (CSC) is responsible for monitoring compliance of government agencies, with additional monitoring roles for other agencies such as the Governance Commission for GOCCs and the Department of the Interior and Local Government (DILG) for LGUs.