Disabled Workers

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.