IRR of RA 11916: Social Pension Increase

Legal basis and policy objectives

The IRR is issued pursuant to Section 7 of Republic Act No. 11916.
The IRR is promulgated to prescribe procedures and guidelines for implementing RA No. 11916, to facilitate compliance and achieve its objectives (Section 2).
The IRR directs implementation in line with constitutional policy to promote social justice, protect the elderly, and provide adequate social services (Section 3; citing Sections 9 and 11, Article II, and Section 11, Article XIII; and Section 4, Article XV).
The IRR recognizes the State’s duty to adopt an integrated and comprehensive approach to the care and health of the elderly, including access to essential goods and social services at affordable costs, with priority for underprivileged and sick elderly (Section 3(c)).
The IRR affirms that, while families have the duty to care for elderly members, the State helps through just programs of social security (Section 3(d)).

Core definitions and key terms

An Authorized Representative is the closest person with actual custody and who provides care to the senior citizen, such as spouse, children, siblings, or grandchildren, evidenced by a Special Power of Attorney (SPA) or an Authorization Letter from the senior citizen, duly authenticated by the President of the NCSC-registered or NCSC-recognized Senior Citizens Association or Organization the senior citizen belongs to, or verified by any barangay elective official or the OSCA head where the senior citizen resides (Section 4(a)).
DSWD refers to the Department of Social Welfare and Development mandated under Executive Order No. 15, series of 1998 to assist LGUs, NGOs, NGAs, POs, and other civil society members in implementing poverty-alleviation and empowerment programs (Section 4(b)).
An Indigent Senior Citizen refers to an elderly/older person who is frail/sickly or with disability, and without any pension or permanent source of income, compensation, or financial assistance from relatives for basic needs, determined by the NCSC, or pending transfer of the Social Pension Program, by DSWD in consultation with the PSA (Section 4(c)).
OSCA refers to the office established in cities and municipalities under the Office of the Mayor under Section 6 of RA 7432, as amended by RA 9994 (Section 4(d)).
LGU or Local Government Unit refers to political subdivisions of the Republic at regional, provincial, city, municipal, and barangay levels established under the Constitution and RA 7160 (Local Government Code of 1991), as amended (Section 4(e)).
NCSC refers to the National Commission of Senior Citizens under the Office of the President created under RA 11350, which assumes the functions, programs, projects, and activities of the DSWD for formulating and coordinating social welfare and development policies and programs for poor, vulnerable, and disadvantaged senior citizens (Section 4(f)).
A Pension Provider refers to any government office/agency or private entity that provides pensions or annuity to entitled recipients based on contributions, gratuity, or mandate by law or issuance, including SSS, GSIS, AFP Pension and Gratuity Management Center (PGMC), and PNP retirement and Benefits Administration Service (PRBS); stipends, benefits, and other forms of assistance given by LGUs to senior citizens are not “pension” (Section 4(g)).
Permanent Source of Income is the monthly remuneration received by the senior citizen from businesses or rentals, investments, and other productive activities (Section 4(h)).
PSA refers to the Philippine Statistics Authority created under Republic Act No. 10625, mandated to collect, compile, analyze, publish statistical information and administer civil registration functions (Section 4(i)).
Employment refers to a situation where a senior citizen performs mental, professional, managerial, or administrative work and is paid salaries as compensation (Section 4(j)).
Regular Support from the Family means material and/or financial support provided on a regular basis to the senior citizen by any family member or relative (Section 4(k)).
Senior Citizen or Elderly/Older Person refers to any Filipino citizen resident in the Philippines who is sixty (60) years old or above, and it applies to senior citizens with dual citizenship status provided they prove Filipino citizenship (Section 4(l)).
Social Pension refers to a monetary grant from the government to support daily subsistence and medical needs of senior citizens that shall not be less than PHP 1,000.00 per month pursuant to RA 9994, as amended by RA 11916 (Section 4(m)).
Social Safety Nets consist of social safety assistance to senior citizens to cushion economic shocks, disasters, and calamities, including food, medicines, and financial assistance for domicile repair, sourced from the LGU disaster/calamity funds subject to NCSC guidelines (Section 4(n)).

Social pension entitlement and adjustments

Indigent senior citizens are entitled to a monthly stipend of PHP 1,000.00 to augment daily subsistence and other medical needs, subject to eligibility criteria determined by the NCSC in consultation with the DSWD (Section 5).
The DSWD, and thereafter the NCSC upon transfer of the Social Pension Program, shall review and adjust the amount of social pension when necessary every two (2) years after the effectivity of RA 11916, subject to DBM approval and in consultation with other stakeholders (Section 5).
The review and adjustment must take into account the present consumer price index published by the PSA and relevant economic indicators reported and published by pertinent government agencies and authorities (Section 5).

Social safety nets and filing with LGUs

Social safety assistance for senior citizens is available to cushion economic shocks, disasters, and calamities (Section 6).
Social safety assistance includes food, medicines, and financial assistance for domicile repair (Section 6).
Social safety assistance is sourced from the disaster/calamity funds of the LGUs where the senior citizens reside (Section 6).
Applications for social safety assistance are filed, processed, and released by the concerned LGU based on guidelines issued by the NCSC (Section 6).

Beneficiary list, payment, and fees

The revised social pension for indigent senior citizens is implemented nationwide, considering priorities, conditions, and eligibility criteria of senior citizens, subject to funds allocated and disbursed by the DBM (Section 7).
The DSWD, and thereafter the NCSC upon full transfer of functions and programs, with assistance of the PSA through the community-based monitoring system under RA No. 11315 (Community-Based Monitoring System Act), updates and validates the list of target beneficiaries annually (Section 8).
City/municipal LGUs validate the list, and the final list is posted by the concerned city/municipal and barangay halls after approval by the DSWD and thereafter the NCSC (Section 8).
The NCSC issues guidelines for updating and validating the list of beneficiaries (Section 8).
The monthly stipend is released to target beneficiaries in cash, direct remittance, electronic transfer, or other modes of delivery that are more practical and acceptable to the beneficiary (Section 9).
Release is ensured in the most expeditious and efficient manner through engagement of service providers duly accredited by the Bangko Sentral ng Pilipinas (Section 9).
The NCSC issues guidelines on the period or frequency of release of the monthly stipend (Section 9).
Any transaction or service fee arising from engagement of a service provider, electronic transfer, or other delivery modes for release of the monthly stipends and other forms of assistance is not charged against target beneficiaries (Section 10).

Tax incentive for employing senior citizens

Private entities that employ senior citizens are entitled to an additional deduction from gross income equal to 15% of the total amount paid as salaries and wages to senior citizens, subject to Section 34 of the NIRC, as amended by RA No. 10963 (Section 11).
The employment must continue for at least six (6) months (Section 11).
The senior citizen’s annual income must not exceed the latest poverty threshold as published by the PSA for that year (Section 11).
The Bureau of Internal Revenue (BIR) must promulgate a new revenue memorandum circular and rules and regulations governing entitlement of qualified private entities, consistent with amendments brought by RA No. 11916 to RA No. 9994 (Section 11).

Appropriations and funding responsibility

Initial implementation of the Act and its rules is funded through appropriation included in the DSWD budget pending full transfer of programs, functions, and activities to the NCSC, and thereafter through the NCSC budget (Section 12).
Funding needed for regular implementation must be included in the subsequent General Appropriations Act (Section 12).
Department heads and attached agencies and concerned local chief executives must immediately include in their annual appropriations the funding necessary to implement programs and services required by the Act and these rules (Section 12).
During initial implementation, the monthly social pension for indigent senior citizens is added to the DSWD’s regular appropriations pending transfer of operations to the NCSC, and thereafter to the NCSC’s regular appropriations (Section 12).

Complaints, grievance procedure, and timeframes

A senior citizen or authorized representative may file a complaint with the NCSC alleging personal circumstances and a concise statement of facts constituting the cause(s) of action, specifying the relief sought relating to any violation of the IRR (Section 13).
Any individual or entity may file and inform the NCSC of grievances on inclusion or exclusion of social pension beneficiaries by filling up a Grievance Form made available at NCSC offices (Section 13).
The NCSC endorses grievances to the concerned municipal/city LGU, which forms a grievance committee chaired by the OSCA head and with members consisting of the CSWDO/MSWDO and the CHO/MHO (or duly authorized representatives) (Section 13(b)).
The grievance committee resolves the grievance either by ruling on the merits or by mediation for settlement between concerned parties (Section 13(b)).
The LGU grievance committee must resolve the grievance within 15 days from receipt of the NCSC endorsement, and must make a formal written resolution endorsed to the appropriate NCSC regional/field office for concurrence or approval and implementation (Section 13(b)).
If the LGU cannot resolve within the 15-day period, the NCSC regional/field office may, with explanation, provide recommendations to the NCSC, and the NCSC may then rule in writing on the grievance and implement its ruling (Section 13(c)).

Penalties and consequences for violations

Any person who violates any provision of RA No. 11916 suffers penalties prescribed under Section 14 of the IRR (Section 14).
For a first violation: imprisonment of not less than 2 years but not more than 6 years, and a fine of not less than PHP 50,000.00 but not exceeding PHP 100,000.00 (Section 14(a)).
For any subsequent violation: imprisonment of not less than 2 years but not more than 6 years, and a fine of not less than PHP 100,000.00 but not exceeding PHP 200,000.00 (Section 14(b)).
For abuse of privileges granted: imprisonment of not less than 6 months and a fine of not less than PHP 50,000.00 but not more than PHP 100,000.00 (Section 14(c)).
If the offender is a corporation, partnership, organization, or similar entity, the officials directly involved (including president, general manager, managing partner, or other officer charged with management of business affairs) are liable (Section 14).
If the offender is an alien or a foreigner, the offender is deported immediately after service of sentence (Section 14).
After filing of an appropriate complaint and after due notice and hearing, appropriate authorities may cause cancellation or revocation of the business permit, permit to operate, franchise, and other similar privileges of persons, establishments, or business entities that fail to abide by RA No. 11916 and these rules (Section 14).

Transfer, implementation guidelines, and structure

The implementation, distribution, and management of the social pension must be transferred from the DSWD to the NCSC within a period not exceeding 3 years from the effectivity of RA No. 11916 (Section 15).
Absorption or transfer of regular or permanent and other employees of affected DSWD offices and programs is done under applicable laws, including civil service laws and rules and regulations, subject to DBM approval (Section 15).
The NCSC must issue implementing guidelines on social pension, social safety nets, updates on validation of beneficiary lists, frequency of distributions, and other matters arising in implementation (Section 16).

Separability, construction, and operative effect

Any provision of the IRR found unconstitutional or invalid by a court is severed, and the remaining provisions remain enforceable (Section 17).
The IRR must be construed and applied to further the policies and objectives of RA No. 11916, which amends RA 7432, RA 9257, and RA 9994, and their implementing rules and regulations (Section 18).
In case of conflict or ambiguity, the IRR must be construed liberally in favor of senior citizens (Section 18).
The IRR’s effectivity is 15 days from complete publication in the Official Gazette or in a newspaper of general circulation (Section 19).