Revised IRR of Expanded Solo Parents Welfare Act

Legal basis, purpose, and construction

The Revised IRR are promulgated pursuant to Section 24 of Republic Act No. 11861 to prescribe implementation procedures and guidelines.
The Revised IRR pursue social justice, equity, and compassionate treatment toward solo parents.
The Revised IRR must be liberally construed in favor of the solo parent.
In case of conflict and/or ambiguity, concerned agencies must issue the necessary clarification.

State policy and objectives

The State must promote a social order that ensures national prosperity and independence and frees people from poverty through adequate social services and policies for full employment and improved quality of life.
The State must promote social justice in all phases of national development and value the dignity of every human person and guarantee respect for human rights.
Government must support the natural and primary rights and duty of solo parents in rearing children by providing basic needs and assistance in social services and welfare benefits.
The Revised IRR must clarify the scope and application of the Act so proper parties may avail of additional benefits.

Definitions for implementing the Act

The Act refers to Republic Act No. 11861 (the Expanded Solo Parents Welfare Act).
Adolescent parents are men and women nineteen (19) years of age and below, who have children and opt to parent and raise the child or children on their own.
Adoptive parent is a person who, through adoption, is deemed the legitimate parent and has met legal requirements under Republic Act No. 8552 or under Republic Act No. 11642 pursuant to the named authority.
Baby’s milk means breastmilk substitute, including infant formula formulated industrially to meet nutritional requirements up to six (6) months under applicable Codex standards and the referenced breastfeeding law framework.
Child-minding center is a workplace or accessible facility where a solo parent employee’s child or dependent/s aged seven (7) years old and below are habitually received for care and supervision during working hours.
Children or dependents are those living with and dependent upon the solo parent who are unmarried, unemployed, and twenty-two (22) years old or below, or older but unable to fully protect themselves due to physical or mental disability or condition.
Children or dependents entitled beyond majority are limited to those in school or in training for a profession, trade, or vocation consistent with Article 194 of Executive Order No. 209 or the Family Code of the Philippines, and this definition applies for purposes of availing of benefits under the Act.
Cohabitation is a living arrangement where an unmarried couple lives in the same household, of the same or different gender.
Flexible working schedule (flexitime/gliding schedule) is a work arrangement for a solo parent to vary arrival and departure times without affecting core work hours.
Means-tested, Pension-tested, and Subsidy-tested establish eligibility through determinations of insufficient income/pension/aid relative to subsistence needs and local conditions.
Parental leave means leave benefits granted to enable performance of parental duties where physical presence is required or beneficial.
Parental care and support includes acts of nurturing and providing basic needs, health care, safety, emotional support, and development of personality.
Solo Parent Identification Card (SPIC) is the primary proof of solo parent status enabling availment of benefits.
SPO is the Solo Parents Office; SPD is the Solo Parents Division.
Spouses means legally married spouses or partners in a common-law relationship under Article 147 of Executive Order No. 209.
Telecommuting is a work arrangement allowing work from an alternative workplace, in whole or in part, using telecommunication and/or computer technologies.
Relative within the fourth civil degree of consanguinity or affinity includes extensive enumerated family relationships including spouse, parents, grandparents, great-grandparents, children, grandchildren, uncles, aunts, great-uncles, great-aunts, and first cousins by blood or marriage.
Regional Social Worker refers to a licensed social work professional working with poor and marginalized communities such as the solo parent sector.
PhilHealth is the Philippine Health Insurance Corporation; BIR is the Bureau of Internal Revenue; PSA is the Philippine Statistics Authority.
LGU refers to province, city, municipality, or barangay.

Criteria and qualification for assistance

Any solo parent whose income in the place of residence is equal to or below the poverty threshold set by the PSA and subject to assessment by a duly appointed or designated social worker is eligible for assistance.
A solo parent whose income is above the poverty threshold still enjoys benefits under the Act’s referenced benefit sections (Sections 5, 6, 7, 8, 9, 10 and 11 of the Act).
A solo parent seeking benefits other than those provided under Article V must be qualified based on:
- Residence in the place where assistance is sought, certified by the barangay chairperson or authorized representative, with clearance requirements for transferees; and
- Income level equal to or below the poverty threshold as determined by the PSA and assessed by a social worker.
Eligibility assessment is conducted by objective and thorough assessment by social workers at the City/Municipal Social Welfare and Development Office (C/MSWDO).
The eligibility assessment must cover, among others:
- Category determination under the IRR;
- Evaluation of needs of the applicant and children as bases for services;
- Level of readiness for a particular service to guide social preparation activities; and
- Identification of existing and potentially available resources supporting the applicant.

SPIC issuance, renewal, and documentary requirements

The SPO/SPD must review and verify submitted documents and issue the **SPIC and booklet within seven (7) working days from receipt of complete documents.
The SPIC and booklet are valid for one (1) year, subject to renewal conditioned upon social worker assessment and evaluation.
The SPIC must include specified particulars on its frontal and dorsal sides, including identity details, category, photograph, signature/thumbprint, validity period, and signatures/designations of the City/Municipal Mayor and Head Social Worker.
An applicant for SPIC must:
- Visit the social welfare office of the city/municipality of residence to manifest need;
- Fill up an application form including identity, birth details, employment and income/pension/subsidy data where applicable, children’s information (including disability proof where relevant), solo parent circumstances, and documentary requirements for the applicable category;
- Undergo assessment by the assigned social worker who prepares a social case study report and referral letter forwarded by the C/MSWDO to the concerned agency providing assistance;
- Attend a Solo Parents Orientation Seminar before SPIC issuance and receive a certificate of attendance;
- Allow the SPO/SPD to review documents and issue SPIC and booklet within seven (7) working days for complete documents; and
- In disputes, have the M/C/Provincial SWDO resolve the dispute and notify applicants to comply with requirements within five (5) working days if needed.
A solo parent under the categories includes a person who provides solo parental care and support due to specified status causes, including:
- Birth of child/children as a consequence of rape (even without final conviction), with requirements including sole custody and sole support by the mother;
- Death of spouse;
- Detention of spouse for at least three (3) months or service of sentence for criminal conviction;
- Physical or mental incapacity of spouse certified by a medical practitioner, where incapacity prevents performance of parental duty;
- Legal separation or de facto separation from spouse for at least six (6) months with entrustment of solo parental care and support;
- Declaration of nullity/annulment or due to divorce under existing laws with entrustment of solo parental care and support;
- Abandonment by spouse for at least six (6) months.
Solo parent categories also include:
- Spouse/family member or guardian of an OFW, where the OFW is low or semi-skilled and is away for twelve (12) months uninterrupted;
- An unmarried mother or father keeping and rearing the child/children;
- A legal guardian, adoptive parent, or foster parent providing sole parental care and support;
- A relative within the fourth civil degree whose death, disappearance, absence, or abandonment of the parent/legal guardian for at least six (6) months results in the relative assuming sole parental care and support (with added senior citizen conditions for solo grandparents and continued benefits under Republic Act No. 9994); and
- A pregnant woman providing sole parental care and support for her unborn child/children.
The IRR sets category-specific documentary requirements for SPIC issuance, including authenticated/certified true copies such as birth and marriage certificates, complaint affidavits, medical records, detention/commitment proof, judicial decrees, affidavits of no cohabitation, barangay attestations, and for OFW-related cases, POEA-SEC, continuous overseas work proof, and income proof.
For categories involving annual renewal submissions, the IRR specifies which documents must be resubmitted each year (notably repeated sworn affidavits and certain requirements enumerated per category).
Documentary custodians must ensure confidentiality in compliance with Republic Act No. 10173 (Data Privacy Act of 2012).
For solo parents availing subsidies and discounts under the Act’s cash/discount benefit sections, additional documentary requirements include:
- Affidavit of no employment,
- Income Tax Return (ITR) or similar tax returns,
- Social case study from C/MSWDO, or
- Verifiable proof of income or Certificate of Indigency.

Benefits: services and workplace rights

The Secretary of the DSWD must develop a comprehensive package of social protection services for solo parents and families in coordination with specified heads of agencies, LGUs, civil society organizations, and NGOs with credentials in providing services.
DSWD services include coordinated provision of technical assistance and resource augmentation, and the initial package includes:
- Livelihood development services (skills training, basic business management, value orientation, and seed capital/job placement through agency procedure), with evaluation criteria/procedure provided by LGUs, DOLE, TESDA, DTI, and DSWD;
- Medical, burial, educational, or transportation assistance in crisis situations under AICS program guidelines;
- Counseling services (individual, peer group, family), with evaluation criteria/procedure by DSWD;
- Parent effectiveness services covering early childhood development, behavior management, health care, proper nutrition, and rights/duties of parents and children;
- Critical incidence stress debriefing by DOH, including preventive stress management strategy for coping with crisis and abuse cases;
- Targeted interventions needing special protection including temporary shelter, counseling, legal advice and assistance, medical care, self-concept building, crisis management, sexual and reproductive health, and spiritual nourishment; and
- Legal assistance for solo parents and their children/dependents through standard procedures of CHR, PAO, IBP, NGOs, and law school legal aid clinics for free legal assistance to indigents and vulnerable groups.
TESDA services include:
- Facilitating skills training for qualified beneficiaries through specified modalities subject to funds and TESDA rules on TVET scholarship programs;
- Conducting assessments and issuing Certificate of Competency (COC) or National Certificate (NC) under TESDA certification/assessment rules; and
- Giving priority to beneficiaries endorsed by the SPO or SPD.
Designated participating agencies must formulate and promulgate their respective programs and rules for solo parent services within a reasonable time after effectivity of the Revised IRR.
Employers must provide a flexible working schedule for solo parents, without affecting individual and company productivity.
An employer may request exemption from flexible schedule requirements from DOLE on meritorious grounds.
For government employees, flexible working hours are subject to the head of the agency, and working hours must not be less than forty (40) hours per week, while ensuring continuous public service from 8:00 a.m. to 5:00 p.m. including lunch breaks on working days.
Private employers may offer telecommuting voluntarily under Republic Act No. 11165, with terms not less than minimum labor standards, and solo parent employees must be given priority.
CSC must promulgate telecommuting guidelines for government employees with terms beneficial to them, giving priority to solo parents working in the public sector.
No employer may discriminate against solo parent employees regarding employment terms and conditions due to solo parent status.
Solo parent employees are entitled to a forfeitable and noncumulative parental leave not more than seven (7) working days with pay every year, in addition to existing leave privileges, for those who have rendered service of at least six (6) months, in private or public sector regardless of employment status.
A valid SPIC is the only requirement to avail of parental leave by qualified solo parents.
Kasambahay who are solo parents are also entitled to the seven-day parental leave benefits, provided they rendered service of at least six (6) months to the same employer.
Parental leave entitlement requires:
- At least six (6) months of service at the Act’s effectivity time (continuous or interrupted);
- Employer notification within a reasonable time; and
- Presentation of a valid SPIC.
Parental leave not availed becomes convertible to cash unless employer and employee agreed otherwise previously.
If an existing similar benefit under company policy or CBA/CNA provides more than seven (7) days, the greater benefit applies.
Emergency or contingency leave under company policy or CBA/CNA does not credit as compliance with the parental leave requirement.

Education, medical, child-minding, and housing provisions

DepEd, CHED, and TESDA must provide scholarship programs for solo parents, including a full school scholarship for one (1) child of a solo parent in basic, higher, and technical vocational education institutions.
Scholarship entitlement requires meeting qualifications set for the relevant scholarship program of DepEd, CHED, or TESDA.
Other children of a solo parent receive priority in education programs under Republic Act No. 10687 (UniFAST Act), Republic Act No. 10931 (Universal Access to Quality Tertiary Education Act), and other applicable education laws.
Non-formal education programs appropriate for solo parents and their children may also be provided.
Education benefits apply to children who are dependent on the solo parent for support, unmarried, unemployed, and twenty-two (22) years of age or below.
DepEd, CHED, and TESDA must promulgate rules for proper implementation.
Application procedure for educational benefits requires:
- Securing an application form from DepEd, CHED, or TESDA;
- Submitting the accomplished application form with required documents to the appropriate agency;
- Attaching documents including SPIC, barangay clearance, certificate of live birth if applicant is the child, notice of admission, and original or certified true copy of transcript of records or report card of the last year attended, plus other requirements the agencies require.
DOH must ensure access to packages of primary care services for solo parents and their children through retained hospitals/medical centers and LGU provincial/district/city/municipal hospitals and RHUs.
DOLE and CSC must promote establishment of child-minding centers in workplaces or accessible locations to solo parents.
National government agencies with more than three hundred (300) employees (including GOCCs) and private employers with two hundred (200) or ore employees may establish child-minding centers for children aged seven (7) years and below.
Child-minding centers must be available free of charge to employees, with priority for eligible solo parents, and must be located within the workplace as much as possible or in accessible locations.
Employers must allocate space in work establishments for lactation stations conducive, safe, and sufficient for nursing mothers unless exempted from setting up a lactation station.
Employers must provide additional breaks for breastfeeding mothers beyond regular meal time to express breast milk.
Nursing mothers are entitled to breaks to express breast milk for a year after the birth of the child, or until lactating.
Employers must provide support mechanisms to express breast milk for at least one (1) year after birth, or until lactating.
During disasters and calamities declared by the NDRRMC, or pandemics and other public health crises declared by the DOH, solo parents and children are entitled to social safety assistance such as food, medicines, and financial aid for house repair from the LGUs where they reside.
LGUs must ensure social safety assistance budget inclusion in calamity funds in accordance with Republic Act No. 7160 (Local Government Code of 1991).
Housing projects must prioritize solo parents for government low-cost housing under liberal terms of payment consistent with housing law provisions prioritizing applicants below the poverty line declared by PSA.
NHA must make available housing units to solo parents in its housing projects subject to existing disposition policies or refer them to other housing projects.

Additional benefits and how to claim

A solo parent is entitled to additional benefits including:
- A means-, pension-, and subsidy-tested monthly cash subsidy of One Thousand Pesos (P1,000.00) per month per solo parent earning minimum wage and below, allocated by city or municipal government.
- Allocation exceptions for fifth (5th) class municipalities and lower, and the five hundred (500) municipalities with the highest poverty incidence: cash subsidy allocations may be taken from Gender and Development (GAD) budget, and cash subsidy per recipient depends on the GAD budget.
- Cash subsidy eligibility requires that the solo parent is not a recipient of any other cash assistance or subsidy from any other government programs.
- A beneficiary who is also a senior citizen or a person with disability may continue receiving senior citizen or PWD benefits without forfeiting benefits under the Act.
- The DILG must provide rules on allocation and distribution of the P1,000 additional benefit.
Solo parents are entitled to a ten percent (10%) discount and VAT exemption on specified purchases:
- Baby’s milk, food and micronutrient supplements, and sanitary diapers;
- Duly prescribed medicines, vaccines, and other medical supplements;
- Purchases from birth of the child/children until six (6) years of age;
- Eligibility where the solo parent is unemployed or earning less than Two Hundred Fifty Thousand Pesos (P250,000.00) annually, subject to adjustment under exempt taxable income provisions of NIRC, as amended by Republic Act No. 10963 (TRAIN Law), without violating Republic Act No. 10028.
DOH must issue guidelines within thirty (30) days from effectivity of the Revised IRR on purchase discount/VAT-exempt items, in coordination with FDA, PhilHealth, and DILG, and the guidelines are subject to regular review as deemed necessary.
Establishments may claim discounts as tax deductions based on cost of goods sold, with:
- Cost of discount allowed as deduction from gross income for the same taxable year the discount is granted; and
- Total claimed tax deduction net of VAT (if applicable) included in gross sales receipts, subject to proper documentation and NIRC provisions.
DOF through BIR must issue appropriate Revenue Regulations on the 10 percent (10%) discount and VAT exemption within thirty (30) days from effectivity of the Revised IRR.
Solo parents are entitled to automatic coverage under NHIP administered by PhilHealth, with premium contributions paid by the National Government.
In the formal economy, the solo parent premium contribution is shared equally between solo parent employer and the National Government.
PhilHealth must promulgate beneficial rules for proper implementation.
Solo parents must receive prioritization in reentering the workforce and in their children’s prioritization (as applicable) for apprenticeships, scholarships, livelihood training, OFW reintegration programs, employment information/matching services, and poverty alleviation programs of TESDA, DTI, CHED, DepEd, DOLE, DMW, and related agencies, subject to standard eligibility and qualifications.
Solo parents must receive prioritization and allocation in housing projects under liberal payment terms, consistent with poverty-line prioritization as declared by PSA; NHA must make units available or refer to other projects.
To avail additional benefits under this section, a solo parent must present the SPIC.
For additional benefits under the ten percent (10%) discount and VAT exemption benefit paragraph, the solo parent must also present the solo parent booklet in addition to the SPIC.

Limitation, termination, and reinstatement

Only a solo parent exercising sole parental custody, care and support is entitled to claim the solo parent benefits.
A solo parent does not lose solo parent status if the other parent provides occasional assistance and/or seasonal gifts that do not meet the legal requirement of support under the Family Code.
Lack of a valid and legal marriage between the mother and father does not automatically entitle either individual to benefits if factual circumstances show shared parental custody, care, and support by both parents.
Benefits terminate when a solo parent ceases to be a solo parent due to change in status/circumstances, making them ineligible to avail of benefits under the Act.
DepEd, CHED, and TESDA must issue guidelines for ineligible solo parents or their children receiving education benefits so they may continue schooling until completion of the academic year.
NHA must issue guidelines for housing benefits of an ineligible solo parent who has availed housing programs to allow continued participation under terms reflecting the change of status.
Termination procedure requires:
- The solo parent declares intent to continue or terminate before lapse of one (1) year from SPIC issuance and surrenders the SPIC to the issuing C/MSWDO;
- If no voluntary declaration occurs within the one-year period, a social worker must conduct assessment/evaluation upon employer or interested person report to ascertain if grounds for termination and withdrawal exist;
- The solo parent must be informed in writing with proof of receipt; termination takes effect immediately upon receipt, subject to the preceding termination section provisions; and
- A solo parent whose benefits are terminated must not use the SPIC after receipt of notice, under Section 26 of the Act.
Failure to renew the SPIC on or before the end of the year of issuance automatically expires the SPIC after one (1) year.
Termination is without prejudice to reapplication and reinstatement if circumstances warrant.

Solo Parent Offices and monitoring duties

The Solo Parent Office (SPO) must be established under the Provincial Social Welfare and Development Office in every province and city.
The Solo Parent Division (SPD) must be established under the Municipal Social Welfare and Development Office in every municipality.
The head of the SPO must be a licensed social worker; the head of the SPD must possess a bachelor’s degree in social work.
The head of SPO must hold permanent position at least Salary Grade 12, and the head of SPD at least Salary Grade 10, appointed by the provincial governor or city or municipal mayor.
The SPO must have at least three (3) staff members designated as Social Welfare Officer I; the SPD must have at least one (1) staff member holding a bachelor’s degree in social work regardless of licensure under Republic Act No. 4373.
The governor/mayor/social welfare office supervises SPO/SPD relative to plans, programs, and activities.
SPO/SPD must establish linkages and work with accredited civil society and NGOs, political organizations, and barangays.
The C/MSWDO duties include:
- Assessing eligibility;
- Handling printing of SPIC and controlling issuance;
- Monitoring solo parent status;
- Coordinating with concerned agencies on status changes; and
- Conducting orientation seminars on rights, duties, obligations, and benefits/services.
A solo parents help desk must be established in every barangay to render immediate assistance to solo parents and children.
The PSWDO must create a centralized database in its jurisdiction pursuant to Sections 18 and 24 of the Act.
LGUs must submit lists of solo parents to DILG on a quarterly basis.
If multiple entries or other badges of fraud exist, DSWD must notify the concerned LGU for appropriate action.
SPO/SPD duties include yearly work program planning/implementation/monitoring/evaluation, quarterly validation of solo parents, drawing up service lists, maintaining and updating solo parent lists quarterly, issuing free SPIC/booklets, acting as an IEC information and liaison center, monitoring compliance with the Act’s privileges and benefits, reporting violations by individuals/establishments/entities/institutions/agencies, and assisting solo parents in filing complaints against refusals or failures to provide required privileges and additional benefits.