I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
A disabled person is one who is suffering from different abilities or restriction from performing normal human activities because of mental, physical or sensory impairment. Simply put, a disabled person is a handicapped person. A handicap is a disadvantage of an individual because of an impairment or disability that limits or prevents functions or activities considered normal for that person's age and gender. If a person's handicap doesn't affect his performance at work, the law refers to him as a "qualified disabled person." "Qualified disabled persons" are considered regular workers (ex. a mute cashier.)
Under RA 7277, disabled persons are eligible as learners or apprentices if their handicap doesn't hamper their performance in the job they're working in. After the apprenticeship/learning period is over and their performance is satisfactory, they become eligible for employment.
RA 7277 also provides the following benefits for the employers of disabled/handicapped workers:
1.) Additional deduction from their gross income of 25% of the total amount paid as salaries/wages to disabled persons. While salaries of regular employees are normally deductible, the amount paid to disabled workers enjoys an additional 25% deduction.
2.)Additional deduction from their taxable income of 50% of the cost of improvement and modification of physical facilities to accommodate disabled workers. So if you have facilities for disabled workers you can deduct an extra 50% of the costs of their improvements and modifications.
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