Apprenticeship

Highly technical industries

Practical training supplemented by related theoretical instruction

Apprenticeable occupations approved by the SOLE

Written apprentice agreement ratified by the appropriate
committees
More than 3 months, shall not exceed 6 months
When apprentice may be hired:

1. The person is at least 15 years of age, provided those who are at

least 15 years of age but less than 18 may be eligible for
apprenticeship only in nonhazardous occupation;

2. The person is physically fit for the occupation in which he

desires to be trained;

3. The person possesses vocational aptitude and capacity for the

particular occupation as established through appropriate tests; and

4. The person is able to comprehend and follow oral and written

instructions.

Wage rate shall begin at not less than 75% of the minimum wage
No compensation if SOLE authorizes, as OJT is required by the
school [Art. 72].
The employer is not compelled to continue one’s employment
upon termination of apprenticeship.

Deductibility of ½ of training costs incurred, provided:

• Program is duly recognized by DOLE

• Deduction shall not exceed 10% of direct labor wage
• Payment of minimum wage to apprentice
 Learnership
Semi-skilled industrial occupations
Practical training whether or not such practical training is supplemented by
theoretical instructions
Non-apprenticeable occupations
Learnership agreement

Shall not exceed 3 months

When learner may be hired:

1. When no experienced workers are available;

2. The employment of learners is necessary to prevent curtailment of

employment opportunities; and

3. The employment does not create unfair competition in terms of labor

costs or impair or lower working standards.

Wage rate shall begin at not less than 75% of the minimum wage
Learners in piecework shall be paid in full for the work done

Learnership agreement must contain a commitment to employ the learners

if they so desire, as regular employees upon completion of the learnership

No additional deduction from taxable income for undertaking a learnership

agreement