E IG in EIlM  11 CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
S. No.
SENATE
42
Introduced by Senator Ralph G. Recto
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JUL -1 
All :34
RCCli
AN ACT
INSTITUTIONALIZING H IE  GRAM OF A TEACHING SUPPLIES ALLOWANCE FOR 
PUBLIC SCHOOL TEACHERS AND APPROPRIATING FUNDS THEREFOR
Explanatory Note
For the fiscal year 2019, the Department of Education (DepEd) received the biggest share in the 
national budget pie with P500 billion out of the P3.757 trillion appropriation. This amount is intended to 
fully address the shortage in classrooms, teachers and textbooks to enhance the implementation of the K to 
12 program and other reforms in our educational system. Amid these envisioned funding support, little is 
yet provided for the benefits received by teachers.
The salaries ol our public school teachers are unquestionably not commensurate with the volume of 
work and responsibility entrusted to them. Aside from spending for their personal and family needs, teachers 
also have to shell out some more money from their own pockets for the materials they use in teaching. This 
is on top of the current P3,500 amiual teaching supplies allowance they receive from the FY 2019 DepEd 
budget. In spite of the increasing budget allocation that the Department enjoys, the cash allowance they 
provide to teachers just translates to a 16-peso subsidy per day, which is relatively insufficient in assisting 
classroom teachers to deliver informative lectures and stimulating class discussions to the countiy's 22.1 
million1 public school students.
Republic Act No. 4670 otherwise known as the Magna Carta for Public School Teachers mandates 
that the salaries of public school teachers "shall be such as to insure teachers a reasonable standard of life 
for themselves and their families. ” Unfortunately, the salaries of public school teachers are currently bound 
by the Salary Standardization Law (SSL), hence, compensation increases would be subject to comparisons 
with the qualifications, skills and difficulties of other positions in the government. Thus, one of the urgent 
ways to respond to the clamor of our public school teachers for much needed support is to grant them with 
additional benefits in the form of cash allowances which would not be subject to the SSL.
This bill, therefore, institutionalizes the grant of a Teaching Supplies Allowance for the 840,0002 
public school teachers and at the same time increases the cash allowance cun ently appropriated in the DepEd 
budget by 185% from the cunent P3,500 to PI0,000 per teacher per school year. In order to come up with a 
deficit neutral measure, this bill proposes to initially souree the additional funds from the savings of the 
National Government and thereafter, it shall be included in the General Appropriations Act under the DepEd 
budget. The grant of teaching supplies allowance shall also be exempt from income taxes.
Teachers should be given priority attention, they being contributors to the mental development and 
the formation of moral and ethical values of our youth. With this additional allowance, the burden on public 
school teachers will be alleviated and their working conditions will certainly improve.
In view of the foregoing, the passage of this bill is earnestly soimht.
1 Number of students enrolled from Kindergarten to Grade 12 as of SY 2017-2018. Source: Dcparlmem of Education
2 FY 2019 data. Source: DepEd


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First Regular Session
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SENATE
S. No. 42
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o[ ;i>.' iiiarrtnry
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JUL -1 
A11 34
Introduced by Senator Ralph G. Reeto
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AN ACT
INSIITUTIONALIZING H IE  GRANT OF A TEACHING SUPPLIES ALLOWANCE FOR 
PUBLIC SCHOOL TEACHERS AND APPROPRIATING FUNDS THEIHlFOR
Be it enacted by the Senate and House of Representatives oj the Philippines in Congress assembled:
SECTION I. Title. -  This Act shall be known as the "Teaching Supplies Allowance Act”.
SEC. 2. Declaration of Policy. -  It is hereby deelared to be the policy of the State to promote and 
improve the economic status of teachers and assist them in providing quality education to their students.
SEC. 3. Teaching Supplies Allowance. -  A Teaching Supplies Allowance for the purchase of chalks, 
erasers, fomis, and other classroom supplies and materials in the amount of Ten thousand pesos (PI 0,000) 
per teacher per sehool year is hereby authorized.
SEC. 4. Coverage. -  The grant of the cash allowance authorized in this Act shall be limited to teachers 
who are engaged in aetual classroom teaching in public basic education.
SEC. 5. Funding. -  In the first year of the effectivity of this Act, the amount of Three thousand five 
hundred pesos (P3,500.00) per teacher per school year, shall be charged against the current appropriations of 
the Department of Education (DepEd) for the Teaching Supplies Allowance, while the additional Six 
thousand five hundred pesos (P6,500.00) per teacher per school year, shall be charged against any available 
funds and/or savings of the DepEd. Thereafter, the amount of Ten thousand pesos (PIO.OOO.OO) per teacher 
per school year, shall be included in the DepEd budget for the Teaching Supplies Allowance under the 
General Appropriations Act.
SEC. 6. Exemption froin Income Ta.xes. -  The teaching supplies allowance provided in Section 3 hereof 
shall be exempt from tax on income.
SEC. 7. Periodic Review for Increases. -  The Secretary of Education is hereby mandated to conduet a 
periodic review of the Teaching Supplies Allowance, taking into account the current prices of classroom 
supplies, and, if warranted, recommend the necessary increase in the amount of the allowance to be ineluded 
in the General Appropriations Act.
SEC. 8. Separability Clause. -  If any provision of this Act is subsequently declared invalid or 
unconstitutional, the other provisions hereof which are not affected thereby shall remain in full force and 
effect.
SEC. 9. Repealing Clause. -  All laws, decrees, resolutions, orders or ordinances, rules and regulations 
or parts thereof inconsistent with this Act, are hereby repealed, amended or modified accordingly.
SEC, 10. Effectivity Clause. -  This Act shall take effect fifteen (15) days after its publication in the 
Official Gazette or in at least two (2) newspapers of general circulation.
Approved,