IRR on Embalming and Disposal of Dead Persons

Policy rationale and objectives

Embalming is defined and regulated as a scientific and professional practice aimed at delaying decomposition and restoring appearance for viewing and mourning, and at preserving evidence for medico-legal cases (Order’s Rationale).
The rules aim to update standards in the disposal of dead persons (Objectives).
The rules specifically upgrade the quality of services accorded to dead persons (Objectives).
The rules recognize specific offices responsible for disposal-related functions (Objectives).
The rules are designed to instill compassionate service among those responsible for care of dead persons (Objectives).

Definitions used in the IRR

“Burial” means the interment or burying of the remains of a dead person in a grave or tomb (Section IV(1)).
“Code” means the Code on Sanitation of the Philippines, PD No. 856 (Section IV(2)).
“Committee” means the DOH Committee of Examiners for Undertakers and Embalmers (CEUE) (Section IV(3)).
“Death Certificate” means a legal document certifying death issued by the attending physician or, if absent, by the city/municipal health officer or other duly authorized government official, using the prescribed form (Section IV(4)).
“Dead” means a person exhibiting specified objective signs/observations, including irreversible absence of pulse and respiration, total absence of brain activity, cooling to 35°C or less after 6 hours, livor mortis, rigor mortis, sunken and cloudy eyeballs, or no moisture on a mirror near the mouth (Section IV(5)).
“Embalming” means sanitizing, preserving, and restoring a dead body before final disposition through application/injection/introduction of any chemical substance, drug, or herb internally and/or externally (Section IV(7)).
“Embalming Facility” means a place authorized by law where dead bodies are embalmed and prepared for final disposition (Section IV(8)).
“Embalmer” means a person duly licensed by the DOH to embalm dead bodies (Section IV(9)).
“Extreme Case” means an exceptionally difficult situation with conditions including absence of a doctor, far-flung area, mass casualty incidence, mass burial, or absence of relatives (Section IV(10)).
“Funeral Establishment” means a place authorized by law offering funeral services, chapels, and embalming facilities for burial or cremation (Section IV(11)).
“Health Certificate” means an official written certification issued by the city or municipal health officer to a person employed in a funeral establishment or related service after passing required physical and medical examinations (Section IV(12)).
“Local Government Unit (LGU)” means the province, city, municipality, or barangay (Section IV(13)).
“Local Health Authority” means the official responsible for applying prescribed health measures in the LGU, specifically the governor for provinces and the mayor for cities/municipalities (Section IV(14)).
“Local Health Officer” means the officer heading the health team of the local health authority (provincial/city/municipal health officer) (Section IV(15)).
“Morgue” means a place where dead bodies are temporarily kept pending identification, autopsy, and/or removal for final disposition (Section IV(16)).
“Regional Director” means the DOH official heading the Regional Health Office or the Center for Health Development (CHD) (Section IV(17)).
“Sanitary Engineer” means a person registered as required by Republic Act No. 1364 and who heads the sanitation division/section/unit or works for DOH or its regional offices (Section IV(18)).
“Sanitation Inspector” means a government officer enforcing sanitary rules and implementing environmental sanitation activities under supervision of the provincial/city/municipal health officer or sanitary engineer (Section IV(19)).
“Sanitary Permit” means written permission or certification by the city/municipal health officer (or acting head in his/her absence) that an establishment complies with sanitation requirements upon evaluation/inspection under Presidential Decree No. 522, PD 856, and local ordinances (Section IV(20)).
“Undertaker” means a person who practices undertaking (Section IV(21)).
“Undertaking” means the care, transport, and disposal of the body of a deceased person by any means other than embalming (Section IV(22)).

Who and what the rules cover

The IRR applies to all embalmers, accredited embalming training institutions and training providers, public and private burial grounds, and other similar institutions operated by government agencies or instrumentalities, including government-owned or controlled corporations, and by private organizations, firms, individuals, or other entities (Section III).
The rules establish sanitation requirements for burial grounds, cemeteries, and funeral and embalming establishments (Article I).
The rules establish organization and processes for licensing, examinations, registration, monitoring, and sanctions through the CEUE (Article II).
The rules define specific permitted functions and mandatory procedures for licensed embalmers and undertakers (Article III, Sections 7–8).
The IRR requires human resource development programs for continuing education and skill upgrading for embalmers (Section 9).
The IRR sets minimum compensation floors for licensed embalmers in relevant employment contexts (Section 10).

Sanitary requirements for disposal practices

A death certificate before burial is required, but the requirement may be waived for special circumstances when the death certificate cannot be issued in time, including:
- deaths from a dangerous communicable disease requiring burial within 12 hours (Section 1.1a),
- family request for immediate cremation without embalming or viewing (Section 1.1b),
- immediate burial chosen by the kin (Section 1.1c),
- religious traditions requiring burial within 12 hours after death (e.g., Islam or the Jewish faith) (Section 1.1d).
In waiver cases, issuance of the death certificate must be completed within 12 hours after burial, or sanctions are imposed by the local health authority (Section 1.1).
No remains may be buried without a burial permit issued by the city/municipality where burial will take place (Section 1.2).
Funeral parlors or embalming establishments must not hold unclaimed bodies longer than 60 days, or they face sanctions imposed by the local health authority (Section 1.3).
The IRR declares the following as Dangerous Communicable Diseases, including Hepatitis B and C, Rabies, Invasive group A streptococcal infections, Transmissible spongiform encephalopathies (e.g., Creutzfeldt-Jakob Disease (CJD) and mad cow disease), HIV/AIDS, Meningiococcemia, Viral hemorrhagic fevers (e.g., African Ebolas, Lassa or Marburg), Yellow fever, Plague, SARS, and other communicable diseases declared by the Department of Health (Section 1.4).
For remains where the cause of death is a dangerous communicable disease, the remains must be placed at the point of death in a plastic cadaver bag or other durable, airtight container with a biohazard tag attached, and the container must not be opened for viewing or any purpose prior to burial or cremation (Section 1.5a).

Cemetery closure and enforcement powers

A cemetery may be ordered closed by the Regional Health Director subject to the approval of the Secretary of Health when its further use poses a threat to public health, including failure to meet:
- 25-meter and 50-meter distance requirements from the nearest dwelling house and source of water supply, respectively (Section 2.1a),
- vermin abatement program with refusal accumulation concerns (Section 2.1b),
- sanitary requirements maintained in good working order (Section 2.1c),
- prohibitions against persons residing inside the cemetery (Section 2.1d).
The Regional Health Director or duly authorized representative has authority to monitor, implement, and enforce sanitary rules, including enforcement against persons residing inside cemetery premises (Section 2.1).
Violations become a ground for closure and revocation of the permit if deficiencies are not corrected within a specified time period (Section 2.1).

Funeral establishments classification and agreements

Funeral establishments are classified into three (3) categories:
- Category I: establishments with chapels and embalming facilities and offering funeral transport services (Section 3.2.2),
- Category II: establishments with viewing chapels and offering funeral transport services but without embalming facilities (Section 3.2.3),
- Category III: establishments offering only funeral transport services from the place of origin and viewing to the place of burial place (Section 3.2.4).
Category I establishments may enter a memorandum of agreement (MOA) with Categories II and III to provide embalming services if the contracting Category II/III establishments are within 50 kilometers of the Category I establishment, and the MOA is required to be duly notarized (Section 3.2.4a).
The notarized MOA must contain: names of contracting parties and registered funeral establishment names; schedule of fees for embalming services; date contracted and dates of effectivity; signatures of contracting parties; and Certificate of Registration and Updated License of Embalmer(s) (Section 3.2.4b–3.2.4c, 3.2.8–3.2.10 as operative enumerations).
The number of Category II and III establishments that a Category I establishment may serve is governed by a table tied to the number of licensed embalmers (Section 3.3):
- 1–2 licensed embalmers → 1–4 Category II/III establishments allowed,
- 2–4 licensed embalmers → 2–4 allowed,
- 5–8 licensed embalmers → 3 or more allowed,
- 5-UP licensed embalmers → 3 or more allowed.
Category II and III establishments must have a current and valid MOA with a Category I establishment as a requirement for renewal of their annual sanitary permit, and the MOA is valid for the entire period of the sanitary permit (Section 3.3.1).
Category II and III personnel must not embalm dead persons except in a licensed facility; violation is a ground for cancellation of their permit to operate (Section 3.3.1).
Category I establishments providing embalming services must maintain records of all bodies embalmed for each subscribing Category II or III establishment, including name, sex, age, home address, and the name of the next of kin, retained for a minimum of five (5) years after services were provided (Section 3.3.2).

Staffing, licensing, and facility standards

Undertakers must accompany transfer of deceased persons by land or sea at distances more than 50 kilometers from the place of origin, or for air transport arrange that remains are met by another undertaker at the destination (Section 3.1.1a).
Undertakers must update knowledge through training conducted by DOH-accredited trainers/institutions (Section 3.1.1b).
Embalmers must be licensed only after compliance with DOH requirements, and their license is renewable every three (3) years on their birth month at their respective regional health offices (Section 3.1.2a).
Embalmers must:
- ensure identity of the deceased before embalming,
- attend to all embalming procedures,
- ensure no parts of the remains are removed during embalming,
- apply all sanitary precautions,
- update knowledge through DOH-accredited training (Section 3.1.2b).
Other personnel of the establishment must have an up-to-date health certificate (Section 3.1.3).
For embalming rooms, ventilation must include an exhaust fan drawing from about 60 cm above the floor with fresh air inlet(s) on or near the opposite side; the exhaust fan capacity must be not less than 0.3 cubic meters per minute (Section 3.3.3).
During embalming, no fresh air inlet may be opened on the same wall as the exhaust fan or on nearby side walls (Section 3.3.3).
Embalming must be performed on an embalming table made of single marble slab, aluminum, stainless steel, or other equally impervious materials with minimum size 0.60 m. x 1.80 (Section 3.3.3a).
Embalmers and undertakers must use PPE including rubber gloves, aprons, boots, and safety goggles during work (Section 3.3.3b).
Washing facilities with soaps, detergents, and germicidal solutions must be provided for working personnel (Section 3.3.3c).
Embalmers and undertakers must have lockers/closets for PPE and a separate closet for embalming chemicals (Section 3.3.3d).

Evaluation and inspection fees process

Inspection fees are payable in an amount prescribed by local ordinance for every inspection (Section 4.1).
Payment of the inspection fee must be made at the city/municipal treasurer concerned (Flow chart).
Establishment inspection must occur within 7 days after payment of the inspection fee (Flow chart).
The City/Municipal Health Officer or chief of the sanitation division/section/unit issues a Mission Order (EHS Form No. 112) as specified in Section 8.3.b (Flow chart).
The Sanitary Engineer/Sanitation Inspector conducts the sanitation inspection (Flow chart).

CEUE structure and licensure examinations

The CEUE is created as a collegial body under the direct supervision of the Secretary of Health (Section 5.1.1).
The CEUE composition includes a chairperson and members appointed by the Secretary of Health, created through a Department Personnel Order (DPO) (Section 5.1.1–5.1.2).
The CEUE members include:
- NCDPC as chairperson (Section 5.1.2a),
- HHRDB as vice-chairperson (Section 5.1.2b),
- Sanitary Engineer as member (Section 5.1.2c),
- Pathologist as member (Section 5.1.2d),
- Legal Officer as member (Section 5.1.2e),
- 4 Embalmers as assessors/facilitators (Section 5.1.2f).
The HHRDB serves as the Committee Secretariat (Section 5.1.3).
The chairperson, vice-chairperson, and members hold office for three (3) years or until successors are appointed and qualified, without prejudice to reappointment for another term (Section 5.1.4).
The CEUE must:
- announce, schedule, and hold embalmer examinations and approve/disapprove applications for examination (Section 5.2.1),
- issue licenses to candidates who pass and comply, deny issuance, or cancel licenses upon criminal conviction involving moral turpitude, declaration of unsound mind, physical unfitness, or violation of existing laws/rules/regulations (Section 5.2.2),
- issue certified true copies of lost/damaged embalmer licenses (Section 5.2.3),
- investigate sworn complaints against licensed embalmers and recommend findings to the Secretary of Health (Section 5.2.4),
- accredit institutions/associations/trainers conducting training programs and review courses (Section 5.2.5),
- establish accreditation criteria for training institutions/associations/trainers (Section 5.2.6),
- cause monitoring of embalmers at least twice a year or as deemed necessary (Section 5.2.7),
- perform functions to regulate, standardize, professionalize, and uplift embalming practice (Section 5.2.8),
- perform other related duties assigned by the Secretary of Health (Section 5.2.9).
The CEUE chairperson, vice-chairperson, and members receive a monthly allowance during their term and may receive honoraria as resource speakers under Administrative Order No. 93 s. 2003 (Section 5.3).

Examination schedule, qualifications, and passing rules

Embalmer licensure examinations must be conducted any day within the first week of March and September every year (Section 6.1).
In exceptional cases, the Committee may schedule exams on other dates as necessary (Section 6.1).
Examinations are conducted at DOH, Manila or other venues determined by the Committee (Section 6.2).
The CEUE may conduct simultaneous licensure examinations in the Central Office and CHDs, and CHDs must have a minimum of FIFTY (50) examinees per schedule for cost-effectiveness (Section 6.2).
Applicants must be:
- Filipino citizens,
- at least eighteen (18) years of age at the time of the examination,
- of good moral character certified by the barangay captain,
- cleared by the NBI or provincial fiscal showing no conviction involving moral turpitude,
- physically and mentally fit based on a medical certificate from a government physician,
- at least high school graduates (Section 6.3.1–6.3.6).
Applicants must submit a certification from any DOH-accredited training institution signed by the accredited training provider confirming completion of instruction hours with the stated course codes/titles and total hours (140 Hours) (Section 6.3.7), including:
- ANA-PHY (Total 10 Hours),
- MIC-PARA (Total 10 Hours),
- EMB I (Total 30 Hours),
- EMB II (Total 10 Hours),
- EMB III (Total 20 Hours),
- CP (Practical) (Total 60 Hours).
Applicants must submit certification that they have skillfully embalmed at least 10 cadavers within a one (1) year period under supervision of a licensed embalmer (Section 6.3.8).
Applicants must submit a notarized accomplished application form with three (3) passport-size photographs taken within the last six (6) months (Section 6.3.9).
Applicants must pay an examination fee in an amount prescribed by the Department (Section 6.4).
The application form and examination fee, including required documents, must be filed two weeks before the examination date to be included in the list of examinees (Section 6.4).
The examination comprises theoretical and oral/practical questions; the theoretical exam is in writing and based on basic questions tied to Section 6.3.7, and oral/practical tests embalming procedures and techniques (Section 6.5).
Passing requires:
- a general average of 75% in the written examination,
- a general average of 75% in the oral/practical examination (Section 6.6.1).
Only those who pass the theoretical examination may take the oral/practical examination (Section 6.6.2).
Oral/practical must be taken within one (1) month after official advice; otherwise, results of the theoretical examination are deemed cancelled (Section 6.6.3).

Registration, renewal, and grounds for discipline

All examinees who pass receive a certificate of registration signed by the CEUE chairperson and approved by the Secretary of Health (Section 6.7.1a).
The certificate must bear the successful examinee’s recent picture and signature and is valid for three (3) years; registration and miscellaneous fees are paid to the Department of Health (central offices) (Section 6.7.1b).
The certificate of registration must be posted conspicuously in the establishment concerned (Section 6.7.1c).
Renewal is applied for on the embalmer’s birth month, and registration/miscellaneous fees are paid every three (3) years in any Regional Health Office/Center for Health Development (Section 6.7.1d).
Renewal requires submitting:
- a health certificate,
- current professional tax receipt,
- current community tax certificate,
- receipt for payment of registration and miscellaneous fees for three years in an amount prescribed by DOH,
- certificate of attendance to continuing education/training on undertaking and embalming conducted by DOH-accredited institutions/associations/trainers (AO 2008-0031 Form # 3 and Department Circular No. 2009-001),
- and a validation notation stamping “VALID UNTIL ______” with the receipt number and the signature of the Regional Health Office Director (Section 6.7.1d).
The Regional Health Office Director/CHD must submit a list of renewed licenses of undertakers and embalmers to the Committee every last quarter of the year (Section 6.7.1e).
The Committee and/or the Regional Health Office Director must recommend to the Secretary of Health reprimand or action after due process for embalmers found guilty on enumerated grounds, including:
- conviction for any criminal offense involving moral turpitude,
- insanity,
- fraud in acquisition or renewal of the certificate,
- gross negligence, ignorance, or incompetence,
- addiction to alcoholic beverages and prohibited drugs,
- false or unethical advertisement and practice,
- physical incapacity impairing performance,
- failure to revalidate the certificate for at least five (5) years,
- other analogous grounds affecting the occupation (Section 6.8 i–ix).

Licensed embalmer duties and restrictions

Licensed embalmers must follow strict prerequisites before embalming:
- no embalming occurs without a corresponding death certificate duly signed by the attending physician or, absent an attending physician, by the city/municipal health officer, and permission of the responsible family member (Section 7.1.1).
When the death certificate is not available and to avoid delay in sanitizing, the embalmer may proceed only with written “permission to embalm” executed by the attending physician or an “attestation of death” executed by a local health officer; both must contain the deceased’s name, age, sex, and home address, and the permission/attestation must indicate the cause of death (Section 7.1.1).
Before embalming, the embalmer must assure that no autopsy is necessary for medico-legal and pathological purposes (Section 7.1.2).
No embalmer may embalm any dead human body that died from a dangerous communicable disease listed under Section 1.4.
If uncertain whether the case involves a listed communicable disease, the embalmer must first report to the local health officer before embalming (Section 7.1.3).
After embalming, every licensed embalmer must certify, sign, and affix the license number on the back of the death certificate indicating the time and date of embalming; if this is not done, a sworn statement attesting to embalming must be submitted to the Municipal Health Officer, executed before two witnesses present at embalming (Section 7.1.4).
No embalmer may embalm any dead body with any fluid or preparation containing arsenic, strychnine, mercury, or any poisonous alkaloid without special permission from the Secretary of Health or authorized representative (Section 7.1.5).
Embalming operations must be performed only in an embalming room/facility duly permitted to operate and must be free from vermin (Section 7.1.6).
In exceptionally difficult circumstances that hinder transporting remains to a permitted embalming facility, the unembalmed remains must be buried immediately within 48 hours, and the embalmer must submit a written report to the local health officer right after (Section 7.1.7).
Embalming operations must be performed only in a morgue or embalming room duly permitted to operate and free from vermin (Section 7.1.8).
In exceptionally difficult circumstances, embalming may be done at the deceased’s home using intracavity or arterial injections only, with precautions to safeguard public health.
Within six (6) hours after an emergency home embalming operation, the embalmer must submit a written report to the local health officer; failure subjects the embalmer to sanction by the local health authority and/or the DOH or its duly representative (Section 7.1.8).
Embalmers must comply with the procedure, method of embalming, embalming fluid, and other preparations promulgated by the Committee and approved by the Secretary of Health (Section 7.1.9).
In calamity, disaster, or epidemic where the number of victims can no longer be attended by local embalmers, the local health authority may institute cremation or mass disinfection prior to burial (Section 7.1.10).

Undertaker obligations for remains handling

Undertakers must ensure remains are properly laid in the casket and are free from odor and excess moisture to the extent possible (Section 7.2.1).
Undertakers are responsible for physical arrangements including make-up, floral, and lighting arrangements (Section 7.2.2).
Undertakers must prepare the burial site to meet these rules and regulations (Section 7.2.3).
Undertakers must accompany remains from the funeral parlor to the burial site (**