TWENTIETH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez and 
Representative Maximo B. Rodriguez, Jr. 
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 
  MAXIMO B. RODRIGUEZ, JR. 
July 29, 2025
12:37 pm
2442


TWENTIETH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez and 
Representative Maximo B. Rodriguez, Jr. 
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, 
2442