1 RESERVE AT LEAST TWO PERCENT (2 % ) OF ALL 2 POSITIONS FOR PERSONS WITH DISABILITIES." 3 4 Sec. 3. Section 8 (a) and (b) o f Chapter 1, Title Two o f Republic Act No. 7277, as amended, is hereby further amended to read as follows: 5 "Sec. 8. Incentives fo r Employers. - (a) To encourage the 6 active participation o f the private sector in promoting the 7 [welfare] 8 DISABILITIES and to ensure gainful employment for 9 qualified RIGHTS [disabled] of [disabled] persons persons W ITH W ITH DISABILITIES, 10 adequate incentives shall be provided to private entities which 11 employ [disabled] persons WITH DISABILITIES. 12 "(b ) Private entities that employ [disabled] persons W IT H 13 DISABILITIES who meet the required skills or qualifications, 14 [either as regular employee,] AS apprentice or learner, shall 15 be entitled to an additional deduction, from their gross 16 income, equivalent to twenty-five percent (25% ) of the total 17 amount paid as salaries and wages to [disabled] persons 18 WITH DISABILITIES, WHILE PRIVATE ENTITIES THAT 19 EMPLOY SAID PERSONS WITH 20 REGULAR EMPLOYEES SHALL BE ENTITLED TO AN 21 ADDITIONAL 22 INCOME, EQUIVALENT TO FIFTY PERCENT (5 0 % ) OF 23 THE TOTAL AMOUNT PAID AS SALARIES AND WAGES 24 TO PERSONS WITH DISABILITIES: Provided, ^however-, 25 That- -su€-h— entities 26 Departmen t o f Labor and-Employment th at-disabled persons 27 are under their employ: Provided, further, That the disabled 28 employee is accredited w ith the Departm ent o f Labor and 29 Employment and the Department o f Health as to his disability; 30 skills and qualifieat-ten&r] THAT THE DEPARTMENT OF 31 LABOR AND EMPLOYMENT (DOLE), UNDER ITS LABOR 32 LAWS, SHALL ISSUE A CERTIFICATE OF COMPLIANCE DEDUCTION, present DISABILITIES AS FROM THEIR GROSS proof as certified— by- the