NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  _____ 
EXPLANATORY NOTE 
Data from the Department of Budget and Management shows that there are around 880,000 
public school teachers in the Philippines. The latest report also shows that the teacher-to-
learner ratio in 2018 is 1:29 in the elementary level, 1:25 in high school, and 1:29 in senior 
high. 
This highlights the difficulties that our teachers face in providing quality education to our 
students. Despite the importance of their work, they are among the lowest paid government 
workers.  
It is vital that the government attract the most competent and efficient teachers for the 
benefit of our students. To do this, the government must provide compensation and benefits, 
whether monetary or otherwise, commensurate to the work they perform and the contribution 
they make to the society.  
In view of the foregoing, immediate approval of this measure is earnestly requested. 
 RUFUS B. RODRIGUEZ 
September 11, 2023
8:00 am
9106


NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  _____ 
AN ACT 
PROVIDING NON-WAGE BENEFITS FOR PUBLIC SCHOOL TEACHERS AND FOR 
OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION. 1.  Statement of Policy. - It is hereby declared the policy of the State to assign 
the highest budgetary priority to education and ensure that teaching will attract and retain its 
rightful share of the best available talents through adequate remuneration and other means 
of job satisfaction and fulfillment.  
It is further declared a policy and commitment of the State to promote and improve 
the economic status of all public school teachers, including those in State colleges and 
universities by increasing their take home pay through exemption from tax all allowances 
and benefits granted to them. 
SEC.  2. Exclusions from Payment of Withholding Taxes. - All salaries, wages, 
allowances and benefits granted to public school teachers, including those in the State 
colleges and universities at all levels, shall be exempted from the withholding taxes as 
provided for by pertinent laws, rules and regulations pertaining to withholding taxes. 
SEC. 3.  Rules and Regulations. - The Commissioner of the Bureau of Internal Revenue is 
hereby authorized to promulgate such rules and regulations as may be necessary to 
implement the provisions of this Act. 
SEC. 4.   Repealing Clause. - All laws, decrees, executive orders, letters of instruction, 
letters of instruction, letters of implementation, rules and regulations, and other issuances 
inconsistent with any provision of this Act are hereby repealed, modified, superseded or 
amended accordingly. 
SEC. 5. Separability Clause. - If any provision of this Act of the application of such 
provision to any person or circumstance is held invalid for any reason, the remainder of this 
Act or the application of such provision to other persons or circumstances shall not be 
affected thereby. 
SEC. 6. Effectivity. - This Act shall take effect fifteen (15) days after its complete publication 
in any two (2) newspapers of general circulation. 
 Approved, 
9106