Incentives for Hiring Persons with Disabilities (PWDs)

INCENTIVES FOR EMPLOYERS WHO EMPLOY PWDs

To encourage the active participation of the private sector in promoting the welfare of PWDs and to ensure gainful employment for qualified PWDs, adequate incentives shall be provided to private entities which employ PWDs.

Private entities that employ PWDs who meet the required skills or qualifications, either as a regular employee, apprentice or learner, shall be entitled to an additional deduction from their gross income equivalent to twenty-five percent (25%) of the total amount paid as salaries and wages to PWDs; provided, however, that such entities could present proof as certified by the Department of Labor and Employment (DOLE) that PWDs are under their employ and provided further that the employee with disability is accredited with the DOLE and the Department of Health (DOH) as to his disability, skills and qualifications.
INCENTIVES TO ENTITIES THAT IMPROVE OR MODIFY THEIR PHYSICAL FACILITIES

Private entities that improve or modify their physical facilities in order to provide reasonable accommodation for PWDs shall also be entitled to an additional deduction from their net taxable income equivalent to fifty percent (50%) of the direct costs of the improvements or modifications. This Section, however, does not apply to improvements or modifications of facilities required under Batas Pambansa Bilang 344 [February 25, 1983], entitled “An Act to Enhance the Mobility of Disabled Persons by Requiring Certain Buildings, Institutions, Establishments, and Public Utilities to Install Facilities and Other Devices.”

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