RMC No. 48-2017: Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability)

Key points

1. Government positions. At least one percent (1%) of all regular and non-regular positions in government agencies is reserved for PWDs. A fraction in computing the 1% of total plantilla positions counts as one (1) position. Agencies already employing PWDs at 1% or more are compliant, but may not reduce the number of qualified PWDs employed.
2. Private corporations. Private corporations with more than one hundred (100) employees are encouraged to reserve at least one percent (1%) of all positions for PWDs. Employers must post a specific job description in their public job advertisements.
3. Fitness and qualifications. The appointing officer or employer initially determines a PWD’s fitness using the position’s qualification standards. In government, PWDs in non-career positions, including casuals, must meet the standards except civil service eligibility, unless special laws such as RA No. 1080 cover the position.
4. 25% additional deduction. Private entities employing PWDs as regular employees, apprentices or learners get an additional deduction from gross income equal to twenty-five percent (25%) of salaries and wages paid to them. They must present DOLE proof that the PWDs are under their employ, and the PWDs must be accredited with the DOLE and DOH as to disability, skills and qualifications.
5. 50% deduction for facilities. Private entities that improve or modify physical facilities for reasonable accommodation of PWDs get an additional deduction from net income equal to fifty percent (50%) of the direct cost. This does not apply to improvements required under B.P. Blg. 344.
6. Simplified tax incentive system. The BIR, with DOLE, NCDA, DOH and the National Anti-Poverty Commission-Persons with Disability Sectoral Council, will develop and adopt a simplified system for the tax incentives.

Who is affected

• Government agencies
• Private corporations employing PWDs
• Persons with Disability