EIGHTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES )
First Regular Session )

HOUSE OF REPRESENTATIVES.

House Bill No, 9955

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-
leamer 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 eamestly requested

UY

RUF! }. ROD! EZ


EIGHTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES )
First Regular Session ) 5

HOUSE OF REPRESENTATIVES.

_Introduced by Representative Rufus B. Rodriguez
5555

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,