Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
         NINETEENTH CONGRESS 
       Third Regular Session 
HOUSE BILL NO. ______________ 
     ____________________________________________________________________________ 
Introduced by Rep. Wilfrido 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 every 
day 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.  
 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. 
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December 18, 2024
5:50 pm


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. 
       WILFRIDO MARK M. ENVERGA 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
       Third Regular Session 
HOUSE BILL NO. ______________ 
_____________________________________________________________________________________________ 
  Introduced by Rep. Wilfrido Mark M. Enverga 
________________________________________________________________________________________________________ 
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. 
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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,