Bill seeks tax relief for employers who hire ALS learners and graduates

A lawmaker filed a bill in Senate that will give tax incentives to employers who will hire graduates or participants of Alternative Learning System (ALS).

Senator Nancy Binay introduced Senate Bill No. 1046 which proposes a 10 percent slash in the taxable income of employers based on the gross salaries of employees who are either ALS learners or ALS graduates.

ALS learner refers to individual seeking literacy skills and functional life skills or support services for the improvement of the quality of his/her life whose participation in the ALS has been certified by the Department of Education (DepEd).



ALS graduate, on the other hand, refers to any individual who has completed the program of the ALS system and obtained a diploma therefrom.

“Given the laudable objectives of ALS and in order to hearten greater participation of the population in the ALS and ensure access to jobs of ALS learners, this Act extends tax incentives to employers who hire ALS learners and graduates from all over the country,” the senator said.

Binay’s bill, also known as “Alternative Learning System Learners and Graduates Incentives Act 2015,” employers – whether corporate or otherwise – who hire ALS graduates or allow their current employees to participate in the ALS, may claim a deduction equivalent to 10 percent of the ALS learners’ and ALS graduates’ gross salaries.

However, the said tax deductions shall not exceed 10 percent of the employer’s taxable income.

ALS is envisioned to be a parallel learning system in the Philippines that provides a practical option to the existing formal instruction.

As a flexible, free education program of government, ALS has benefitted many who cannot afford formal schooling, including those whose adult life responsibilities have given them tighter schedules and opportunities for education.

Statistics from the DepEd’s Bureau of Alternative Learning System (BALS), which carries out the program, showed that most participants are fishermen, babysitters, maids, salesladies and out-of-school youths.

In filing her proposed bill, Binay said it is the declared policy of the State to encourage initiatives and adopt measures to protect and promote the right of all citizens to quality basic education across all ages, improve work opportunities and widen access to employment.

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