NINETEENTH CONGRE'^S op THp 
REPUBLIC OF THE PHILIPPINES” 
First Regular Session
SENATE
s. No. 677
Stiv Ti! Gnu'llE
fp of tllP €r>iCi I'taflJ
'22 JUL 18 A 9 39
RECEIVED BY:
Introduced by Senator Jinggoy Ejercito Estrada
INSTITUTIONALIZING TH*= GRAi^n^ op a
ALLOWANCE FOR PUBLIC 
TEACHING SUPPLIES
FUNDS THEREFOR 
CHOOL TEACHERS AND APPROPRIATING
EXPLANATORY NOTE
One of the most noble professions is teaching as the famous theoretical 
physicist Albert Einstein once said that, "It is the supreme art of the teacher to 
awaken joy in creative expression and knowledge."
Whiie they are respected and acknowiedged for their invaluable contribution
to nation building, teachers in our countiy, particulariy those who are in the public
education system, are hurdling various challenges in the practice of their profession.
y, Pressures on public school teachers and implications on quality"
published by the Philippine Institute for Development Studies in February 2019
Illustrated the conditions of public school teachers who are chronically overworked
and the detrimental results of the same. Apart from these, financial considerations
in t e performance of their duties is also a concern. It is usual to hear stories of
teachers drawing from their own pockets money to buy the necessa^ school 
supplies.
To respond to this, the Department of Education (DepEd) initiated the grant 
of Chalk Allowance" to teachers which they can use to purchase chalk, erasers and 
other classroom supplies, Initially, PIOO.OO per teacher per school year was


granted, until it gradually Increased over the years and was eventually called "Cash 
Allowance to Teachers" This is an allowance granted through the Special Provisions
in the budget of the Office of the Secretary in the annual General Appropriations Act 
(GAA).
In the 2016 GAA, the amount given to teachers was PI,500.00. This 
increased to P2,500.00 and P3,500.00 in 2017 and 2018, respectively. The amount 
of P3,500.00 was retained in they years 2019 and 2020. During these years also, an 
amount of P500.00 per teacher was allocated Medical Examination for Public School 
Teachers pursuant to Republic Act No. 4670, otherwise known as the "Magna Carta 
for Public School Teachers".
In the 2021 and 2022 GAA, the Cash Allowance to Teachers was increased to 
P5,000.00 per classroom teacher for every school year, and considering the changes 
in the learning delivery modalities during the COVID-19 pandemic, it was provided 
that such amount may be utilized for internet subscription and other communications 
expenses. However, the allocation for annual medical examination, which was
previously being granted separate from the Cash Allowance, was incorpo.rated under 
the Cash Allowance.
The Tedching Supplies Allows nee Act of 2022" proposes to provide a 
legislation for the grant of the allowance to public school teachers. Through this 
proposed law, the allowance will be institutionalized and will not be subjected to any 
possible whimsical amendments, reductions, or even removal under the GAA. In 
other words, the teachers will be assured to receive It every year in the amount 
provided under the law. It also mandates the DepEd to conduct periodic review of 
the said allowance and recommend Increases as necessary to ensure that it is 
commensurate to the prevailing prices of the time.
Measure of similar nature was approved by the Senate on Third Reading In 
the 18th Congress.


In view of the foregoing, the Immediate passage of this measure is earnestly
sought.
^-'^rtNOCOTEJEROTO ESTRADA


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
s. No. 677
Senate
'' 
of ti;f .^’•rcrctarp
•22 JUL18 A 9 39
RLCEIVCD bv.
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES 
ALLOWANCE FOR PUBLIC SCHOOL TEACHERS AND APPROPRIATING 
FUNDS THEREFOR
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
Section 1. Short Title. - This Act shall be known as the " Teaching Supplies 
Allowance Act of2022'.
Sec. 2. Declaration of Policy. — It Is hereby declared 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 Is 
hereby authorized for the purchase of teaching supplies and materials, tangible or 
intangible, for the implementation or conduct of various learning delivery modalities 
(LDMs) in the following amounts:
(a) Five thousand pesos (P5,000.00) per teacher for the school year 2023-2024;
(b) Six thousand pesos (P6,000.00) per teacher for the school year 2024-2025;
(c) Seven thousand pesos (P7,000.00) per teacher for the school year 2025-
2026;
(d) Eight thousand pesos (P8,000.00) per teacher for the school year 2026-2027;
(e) Nine thousand pesos (P9,000.00) per teacher for the school year 2027-2028;


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20
(f) Ten thousand pesos (P10,000.00) per teacher for the school year 2028-2029
and thereafter;
Provided, That this allowance shall be exempt from income tax.
Sec. 4. Coverage. - The grant of the cash allowance authorized in this Act 
shall cover teachers who are engaged In teaching public basic education, consistent 
with the learning modalities recognized by the Department of Education (DepEd).
Sec. 5. Funding. - The amount necessary for the grant of Teaching Supplies 
Allowance per teacher per school year authorized under this Act shall be charged 
against the appropriations of the DepEd under the General Appropriations Act (GAA).
Sec. 6. Periodic Review for Increases. — The Secretary of Education is hereby 
mandated to conduct a periodic review of the Teaching Supplies Allowance, taking 
into account the current prices of teaching supplies and materials, and, if warranted, 
recommend the necessary increase in the amount of the allowance.
Sec. 7. Separabiiity Ciause. - If any part, section, or provision of this Act is 
held invalid or unconstitutional, other provisions not affected thereby shall remain in 
full force and effect.
Sec. 8. Repealing Ciause. - All laws, decrees, orders, rules and regulations or 
parts thereof inconsistent with this Act are hereby repealed or amended accordingly.
Sec. 9. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the Officiai Gazette or In two (2) newspaper of general circulation.
Approved,