Text of the provision

Art. 166. Policy. The State shall promote and develop a tax-exempt employees’ compensation program whereby employees and their dependents, in the event of work-connected disability or death, may promptly secure adequate income benefit and medical related benefits.

Labor Code of the Philippines, Presidential Decree No. 442, as amended. Reproduced in full from the official enactment and verified against the LawPhil and ChanRobles renderings.

What this article means

It is State policy to build a tax-exempt employees’ compensation program so that, when a worker suffers work-connected disability or death, he or his dependents can promptly obtain income benefits and medical-related benefits.

Questions about this provision

Related provisions

A note on article numbers. The articles of the Labor Code have been administratively renumbered, so the same provision is often cited under a different number. Supreme Court decisions write both, in the form “Article 297 [282]” — the new number first, the original in brackets. The text on this page is published under its original number, which is the numbering both source texts use. When citing, check which numbering your source follows.

Cases interpreting this article

Note. The text of the provision above is reproduced in full from the official enactment (Presidential Decree No. 442), verified against the LawPhil and ChanRobles renderings. The Labor Code has been amended many times; this page reproduces the text as those sources carry it. The annotation and commentary around it are the work of Vivas & Nobles Law Office and are general legal information, not legal advice. How a provision applies to a particular situation depends on facts that only a lawyer reviewing your case can assess.