The study investigates the importance of parental and teacher collaboration in fostering the social and intellectual development of learners with special educational needs (SEN), particularly within SPED classes. The research examines the profile of respondents, evaluates the level of collaboration between parents and teachers, and explores its relationship with the social and intellectual development of SPED learners as outlined in their Individualized Educational Plans (IEPs). Utilizing a descriptive-correlational design, the study includes 10 special education teachers and 50 parents, employing a researcher-made questionnaire to collect data. Ultimately, the research seeks to identify effective strategies that enhance collaboration, thereby improving the overall well-being and academic success of learners with SEN.  The study examined the profiles of respondents, highlighting age, gender, educational background, and child disabilities among teachers and parents of SPED learners. Findings indicated a high level of collaboration between parents and teachers, with average scores of 3.60 for teachers and 3.53 for parents, particularly in areas like knowledge enhancement and participation in school activities. Both groups perceived SPED learners social and intellectual development as fairly developed, with teachers rating social skills at 3.11 and intellectual skills at 3.09. Although positive correlations between parental and school collaboration and student development were noted, they lacked statistical significance. The study culminated in the proposal of the ELOSS program to enhance collaboration between parents and educators in SPED classes. The study concludes that teachers and parents collaborate effectively to support SPED learners, despite differing views on guidance and homework. The ELOSS program seeks to improve communication and tailored support, enhancing educational outcomes for students with disabilities. The study recommends that SPED schools should enhance teacher training on specific disabilities and provide workshops for parents to bridge educational gaps. Implementing the ELOSS program can strengthen collaboration between parents and teachers, improving support systems for special needs students.