Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
First Regular Session

42

HOUSE BILL NO.

Intuoduced by Rep. Wilfiide Mark M. Enverga

EXPLANATORY NOTE

As one writer notes "The teacher is an architect of man”. He/she designs the
destiny of the nation by preparing the blueprint of desirable, innovative, self-reliant,
productive and above all, a God fearing Filipino youth. He or she prepares the lesson
everyday and does not stop thinking of good things that he/she may add to the
improvement of knowledge, attitudes and skills of children so that they would be
adequately prepared to face actual life in the near future.

Aside from educating our children, teachers are likewise the most reliable
and dedicated public servants. They are being constantly called upon by officials of the
local and national governments to assist in various extra-curricular and civic activities
which contribute to the welfare of the community and the country, most notable of
which is when they are called upon by the government to assist during election period
and the gathering during census period.

Teachers’ data was reported at 450,134 for Elementary and 237,083 for
Secondary Public Schools in March 2017 (CEIC-WB Report). Teacher-student ratio
during the same period is 1:36.

Public school teachers are among the lowest paid government workers
considering the nature and importance of the services they render. This phenomenon
has thus resulted in an exodus of our competent teachers who find higher paying jobs
and better terms of employment abroad.

It is imperative therefore that to attract the most competent and efficient to
The teaching profession, government must provide compensation and benefits
commensurate to the work they perform and the contribution they make to the society.
However, in difficult times, the government cannot easily provide increase in their
salaries and wages hence provisions for non-wage benefits become necessary.


This bill seeks to provide public school teachers exemption to payments of
withholding taxes in their salaries and allowances. It is the sincere belief of the
undersigned author of this bill that with this privilege of tax exemption more new
teachers will be encouraged to accept teaching jobs. It will increase their take home pay
and will also encourage teachers to opt to stay in the public school system where we
need the brightest of them.

It cannot be ignored that the tax exemption on the income of teachers will
mean extra money for them to spare for their other needs and will stop the teachers
from availing the high interest loan being offered by usurers to compensate the little
take home pay they received.

In view of the foregoing considerations, approval of this bill is highly and
earnestly recommended.

FRHIO . ENVERGA


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
EIGHTEENTH CONGRESS
First Regular Session

542
HOUSE BILL NO.

Introduced by Rep. Wilfride Mark M. Ewwerga

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
Temuneration 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,