A Senate measure has been filed seeking to encourage comprehensive employee health and wellness programs by granting tax incentives to qualifying businesses.

Under Senate Bill No. 1928, or the proposed Workers Health and Wellness Act, employers that implement approved Employee Wellness Programs can be entitled to a tax credit of up to ₱1,000 per employee for firms with fewer than 200 workers, and up to ₱500 per employee for those exceeding that threshold.

The bill’s author, Senator Imee Marcos, said the proposal aims to motivate businesses to invest in workplace wellness initiatives that improve employee health and enhance overall productivity.

The measure outlines several qualifying wellness components, including health awareness initiatives.

Among these initiatives are regular screenings and medical referrals, and health education programs that provide information on employee-specific health risk.

This also includes employee engagement efforts that involve workers in designing and evaluating wellness activities.

Also included are behavioral change programs that promote stress management, nutrition, fitness, and healthier lifestyles, as well as supportive workplace policies such as mental health awareness, flexible work arrangements, smoke-free environments, access to healthy food options, and opportunities for physical activity.

"Studies have shown that workplace wellness programs and improved working environments can significantly reduce health risks, lower absenteeism, improve employee engagement, and enhance productivity. However, many enterprises, particularly micro, small, and medium enterprises (MSMEs), face financial constraints that prevent them from implementing comprehensive wellness programs or workplace improvements," said Marcos.

She added that government support is necessary to help employers overcome these constraints and prioritize worker welfare.

"If business enterprises can avail of incentives to bring down their tax liabilities, they will be encouraged to prioritize and focus on the wellness of their workers. The country can be assured of a healthier and happier workforce, as well as ensure better job satisfaction that will boost productivity and support our efforts on the road to economic recovery," said Marcos.

The bill also provides incentives for Workplace Improvement Programs, which cover upgrades such as energy-efficient retrofitting, improved ventilation systems, and the installation of smart building technologies or renewable energy systems.

Employers undertaking such improvements may deduct an additional 30 percent of the cost as depreciation expense, with an option for accelerated depreciation for income tax purposes.

-Paraluman News