IRR of RA 10524 on PWD Employment

Purpose, policy, and liberal construction

The IRR is promulgated to prescribe procedures and guidelines for implementing Republic Act No. 10524 (Section 1).
The IRR advances the right of persons with disability to work on an equal basis with others and to participate fully in society (Section 3).
The State facilitates access of persons with disability to labor market information, capacity building programs, and wage employment (Section 3).
The IRR provides equal opportunity for employment and equal remuneration for work of equal value (Section 3).
The IRR is construed and applied to give effect to Republic Act No. 10524, and doubts are resolved liberally in favor of persons with disability (Section 2).

Coverage and who must comply

The IRR covers all government agencies and private corporations (Section 4).
“Government agencies” include departments, bureaus, offices, commissions, administrations, boards, institutes, state universities and colleges, government-owned or controlled corporations with original charters, and any other unit of the national government, including provincial, city, and municipal government (Section 5).
“Private corporations” refers to business establishments and the private sector or private entities (Section 5).

Key definitions used throughout

“Positions in Government” include all positions in the government including casual and contractual positions (Section 5).
“Positions in Private Corporations” include all positions in private establishments regardless of employment status (Section 5).
“Persons with Disability (PWD)” include those with long-term physical, mental, intellectual, or sensory impairments that, in interaction with various barriers, hinder full and effective participation on an equal basis with others (Section 5).
A “Qualified Person with Disability” is an individual with disability who, with reasonable accommodations, can perform the essential functions of the employment position, considering the employer’s determination of essential functions and any written job description prepared before advertising or interviewing (Section 5).
“Reasonable accommodation” means necessary and appropriate modifications and adjustments that do not impose a disproportionate or undue burden to ensure PWD enjoy or exercise rights on an equal basis with others (Section 5).
Reasonable accommodation includes: (1) improvement of existing facilities for accessibility; (2) modification of work schedules; (3) acquisition or modification of equipment or devices; (4) modification of examinations, training materials, and hiring-related company policies/rules; and (5) provision of auxiliary aids and assistive devices and other similar accommodations (Section 5).
“Qualification Standards (QS) in the government” are statements of minimum qualifications including education, experience, training, and eligibility (Section 5).
“Auxiliary Aids and Assistive Devices” include interpreters or other effective methods for hearing impairments; qualified readers and taped tests or other effective methods for visual impairments; acquisition or modification of equipment or devices; and other similar services and actions facilitating learning for persons with mental disability (Section 5).
“Appointing Officer” is the person or body authorized by law to make appointments in the Philippine Civil Service, and for private corporations it is the Board or Chief Executive Officer or the person designated to make employee appointments (Section 5).

Equal employment opportunity and anti-discrimination

Opportunity for suitable employment is open to all qualified PWDs (Section 6).
Employers must provide qualified PWDs equal opportunity in the selection process based on government qualification standards and employer requirements for private corporations (Section 6).
No PWD is denied access to opportunities for suitable employment (Section 6).
A qualified PWD employee is subject to the same terms and conditions, and the same compensation, privileges, benefits, fringe benefits, incentives, or allowances as employed able-bodied persons (Section 6).
PWDs must not be discriminated against on the basis of disability in all matters concerning forms of employment, including recruitment, hiring, continuance, career advancement, and safe and healthy working conditions (Section 6).

Reserved positions: 1% rule for government

Government agencies must reserve at least one percent (1%) of all regular and non-regular positions for PWDs (Section 7.1).
If the computed fraction results in a sum of at least one percent (1%) of total plantilla positions, the fraction is treated as one (1) position reserved for PWDs (Section 7.1).
Government agencies already employing PWDs at at least 1% of total positions are considered compliant (Section 7.1).
Compliance does not prevent agencies from hiring more PWDs, and does not allow agencies to diminish the number of currently employed and qualified PWDs (Section 7.1).
If no qualified PWD applies for the available reserved position, the concerned agency may hire a non-PWD applicant (Section 7.1).

Reserved positions: 1% encouragement for private firms

Private corporations with more than one hundred (100) employees are encouraged to reserve at least one percent (1%) of all positions for PWDs (Section 7.2).
Nothing prevents private corporations with less than one hundred (100) employees from hiring PWDs (Section 7.2).

Qualification standards and selection process

The fitness of a PWD in government is initially determined by the appointing officer using the qualification standards for the subject position, in the same manner as for able-bodied applicants (Section 8).
After a preliminary determination that a PWD meets qualification standards, the PWD must be screened and evaluated by the Selection Board of the concerned agency (Section 8).
PWDs appointed to non-career positions, including casual employees, must meet qualification standards except civil service eligibility, unless covered by special laws such as Republic Act No. 1080 (bar and board examinations as civil service examinations) (Section 8).
In making appointments of PWDs, the appointing officer must be guided by Civil Service Rules and labor laws (Section 8).
In private corporations, the fitness of a PWD is initially determined by the employer based on qualification standards established for the position (Section 9).
Employers must post the specific job description reflecting essential functions in their public advertisements for employment, to consider essential job functions (Section 9).
In employing PWDs, the appointing officer/employer must be guided by labor laws (Section 9).

Incentives for private corporations employing PWDs

Private corporations employing PWDs are entitled to incentives under Section 8 (a) and (b) of the Magna Carta for Persons with Disability (Section 10).
Private entities employing PWDs as regular employees, apprentices, or learners are entitled to an additional deduction from gross income equal to twenty-five percent (25%) of the total amount paid as salaries and wages to PWDs (Section 10(b)).
The additional deduction requires proof certified by the Department of Labor and Employment (DOLE) that the PWDs are under the entity’s employ (Section 10(b)).
The PWD must be accredited with DOLE and the Department of Health (DOH) as to disability, skills, and qualifications (Section 10(b)).

Tax incentives and BIR enforcement duties

The Bureau of Internal Revenue (BIR) must enforce Section 4 of Rule II in the IRR of Republic Act No. 7277 regarding the same deduction framework (Section 15.1).
Private entities employing PWDs (as regular employee, apprentice, or learner) who meet required skills or qualifications are entitled to an additional deduction from gross income equal to twenty-five percent (25%) of salaries and wages paid to PWDs (Section 15.1.a).
Private entities that improve or modify physical facilities to provide reasonable accommodation are entitled to an additional deduction from net income equal to fifty percent (50%) of the direct cost of improvements or modifications (Section 15.1.b).
The additional deduction for facility improvements or modifications does not apply to facilities required under B.P. Blg. 344 (Section 15.1.b).
In partnership with DOLE, NCDA, DOH, and NAPC-PWDSC, the BIR must develop and adopt a simplified system for providing tax incentives to encourage private corporations to employ PWDs (Section 15.2).

Duties of government agencies and NCDA

Government agencies must submit to the Civil Service Commission (CSC) within three (3) months from IRR effectivity a list of positions that may be reserved for PWDs (Section 11.1).
Government agencies must post all vacant positions in three (3) conspicuous places and publish them in the CSC Bulletin of Vacant Positions or in their official websites, newspapers, and other job search websites for at least ten (10) days, and at least 15 days for LGUs, including full details of vacancies and a statement that PWDs are encouraged to apply (Section 11.2).
Government agencies must comply with Republic Act No. 7041 on regular publication of existing vacant positions (Section 11.3).
Government agencies must submit every 15th of January an annual report to the CSC on the total number of reserved positions and the total number of appointments made thereto, with certified true copies of appointments of PWDs made during the year if any (Section 11.4).
The National Council on Disability Affairs (NCDA) must lead, in coordination with CSC and DOLE (through the Sub-Committee on Training, Employment and Livelihood), to ensure at least one percent (1%) of positions in all government agencies are reserved for PWDs (Section 12.1).
NCDA must consolidate and analyze data on employed PWDs from DOLE and CSC and maintain a transparent and accessible database to all PWDs (Section 12.2).
NCDA, with concerned agencies and NGOs, must strengthen referral services to ensure availability of data and services to PWDs, including provision of assistive devices (Section 12.3).
NCDA must initiate, in coordination with concerned agencies and PWD groups, the review of RA 10524 and recommend to Congress the repeal or amendment of the law (Section 12.4).

CSC, DSWD, DOLE, DOH, GCG, DILG, LGUs duties

The Civil Service Commission (CSC) must develop a mechanism to enhance opportunities for PWD employees to take qualifying examinations for career advancement and future promotions (Section 13.1).
The CSC must formulate and implement a monitoring scheme providing regular and up-to-date information on progress of IRR implementation by government agencies (Section 13.2).
The Department of Social Welfare and Development (DSWD) must strengthen NVRCs and AVRCs to enhance PWD employability (Section 14.1).
DSWD must refer trained PWDs through NVRCs and AVRCs for job placement (Section 14.2).
DSWD must provide auxiliary aid to trained PWDs to facilitate employment (Section 14.3).
The DOLE must develop an award system and regularly publish private corporations employing PWDs to encourage active private sector participation (Section 16.1).
DOLE must use Phil-Job.Net to publish job vacancies for PWDs and maintain a registry of qualified PWDs (Section 16.2).
DOLE must develop and implement competency-based training programs enabling PWDs to compete equally, and must assess and certify PWDs on skills competency and qualifications (Section 16.3).
DOLE must assist workers with occupational disability through rehabilitation services enabling their return to employment (Section 16.4).
DOLE, in coordination with LGUs, private corporations, and PESO, must facilitate PWDs’ access to employment opportunities through job fairs, career guidance, job coaching, and other facilitation services, with express lanes and DOLE focal persons available during job fairs (Section 16.5).
DOLE must monitor private corporations’ implementation, 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, and submit annual reports to NCDA on employed PWDs and hiring employers on or before 15th of January (Section 16.6).
DOLE must convene quarterly meetings of the Sub-Committee on Training, Employment and Livelihood to assess progress of RA 10524 implementation (Section 16.7).
DOLE must implement and sustain awareness-raising campaigns for PWD employment and advocate to private establishments to submit annual reports to their Regional Offices (Section 16.8).
DOLE and partners (DSWD, NGOs, and POs) must develop a Transition to Work Program to facilitate employment of qualified PWDs (Section 16.9).
The Department of Health (DOH), through regional hospitals, medical centers, and specialty hospitals, must issue certifications duly signed by licensed government physicians for non-obvious disabilities such as psychosocial, learning, mental/intellectual, visual, and hearing disabilities (Section 17.1).
The Governance Commission for Government Owned or Controlled Corporations (GCG) must monitor GOCC compliance under its jurisdiction on the 1% employment requirement (Section 18.1).
GCG must submit an annual report to NCDA on GOCC compliance on or before every 15th of January of the following year (Section 18.2).
The DILG must issue a Memo Circular for LGU compliance, conduct information dissemination through its Regional Offices, and submit annual reports to NCDA on LGU compliance with the 1% employment provision on or before every 15th of January of the following year (Section 19.1–19.3).
LGUs must reserve at least one (1) % of all positions in LGUs and submit to CSC a report of compliance with a copy furnished DILG (Section 20.1).
LGUs must provide reasonable accommodation and capacity-building programs to PWDs (Section 20.2).
LGUs must establish Persons with Disability Affairs Office (PDAO) under RA 10070 to accelerate PWD employment (Section 20.3).
LGUs, through provincial/city/municipal health offices, must issue certification for non-obvious disabilities, duly signed by a licensed government physician, based on corresponding clinical abstract (Section 20.4).

Monitoring, reporting, and databases

Government agencies must monitor compliance by all offices/attached units under their jurisdiction/supervision regarding the requirement to reserve at least one percent (1%) of positions for PWDs (Section 21).
The CSC must monitor compliance of all government agencies under its jurisdiction (Section 21).
If there is a complaint of discrimination of PWD, the CSC must take appropriate action (Section 21).
Government agencies must submit reports to the CSC (Section 22).
The accomplishment report including data on number of PWDs employed, employment status, position occupied, and other pertinent data gathered by DOLE and CSC must be submitted to NCDA on or before every 15th day of January (Section 22).
Upon request of an interested party, the report must be made available by the concerned agencies (Section 22).
NCDA must maintain a centralized database system to consolidate and analyze gathered data/reports on employed PWDs (Section 22).

Funding requirement

All government agencies must allocate a certain amount from their respective annual budgets for implementation of the law and the IRR, subject to usual government accounting and auditing rules (Section 23).

Separability

If any part or provision of the IRR is declared invalid or unconstitutional, the remaining parts or provisions not affected continue in full force and effect (Section 24).