NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
SENATE 
s. B. no1045
Senate
of tijr gf’ccretfU'jP
•22 AUG -4 PS 27
RECEIVED BY:
Introduced by SENATOR JOEL VILLANUEVA
AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES 
ALLOWANCE FOR PUBLIC BASIC EDUCATION TEACHERS AND 
APPROPRIATING FUNDS THEREFOR
EXPLANATORY NOTE
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.”
However, the salaries of public school teachers remain inadequate given the 
volume of work and responsibility entrusted to them. In addition, despite the 
increasing cost of living, the living and working conditions of teachers remain the 
same, if not worse, especially with the unprecedented global and domestic inflation, 
the rising fuel prices and the over-all global economic downturn brought about by the 
COVID-19 pandemic. This dire situation makes it unattractive for the brightest 
graduates to take on a public school education career. Meanwhile, seasoned 
educators choose to leave their teaching profession in search of greener pastures in 
other industries or even abroad. To illustrate, the salary of an entry level public 
school teacher in 2022 is only Php25,439,1 an amount which is barely enough to 
sustain an average Filipino family size of four.
Asioe from spending for their personal and family needs, teachers are often 
constrained to shell out personal funds for the materials they use in teaching. To give 
teachers a lifeline, this bill seeks to institutionalize the grant of a Teaching Supplies 
Allowance for public school teachers.
It is high time that our public school teachers are given priority attention as 
key contributors to the development of Filipino youth. This increase in allowance 
hopes to ease the economic burden on public school teachers, boost their morale,
1 “Heads up! DepEd confirms salary increases of teachers until 2023.” May 6, 
2021. Retrieved from
https://mb.com.ph/2021/05/06/heads-up-deped-confirms-salary-increases-of-teachers-until-2023/ ( date last accessed; July 31, 
2022).


and continue to motivate them to work harder in molding the next generation of 
Filipino leaders.
In view of the foregoing, the passage of this bill is earnestly sought.
SENATOR Jj^L VILLANUEVA/(;i^


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
)
SENATE 
S.B. No. 1045
Senate
of tl)i? ,%ccri?farp
•22 ftUG-4 P6 27
received BY.
Introduced by SENATOR JOEL VILLANUEVA
1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22
23
24
25
26
AN ACT
INSTITUTIONALIZING THE GRANT OF A TEACHING SUPPLIES 
ALLOWANCE FOR PUBLIC BASIC EDUCATION TEACHERS AND 
APPROPRIATING FUNDS THEREFOR
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
SECTION 1. Short Title. - This Act shall be known as the “Teaching Supplies 
Allowance for Public Basic Education Teachers Act.”
SEC. 2. Declaration of Policy. - It is the policy of the State to protect and 
promote the right of all citizens to quality education at all levels, and to take appropriate 
steps to make such education accessible to all. It is also the policy of the State to give 
the highest budgetary priority to education and ensure that the teaching profession will 
attract and retain best available talents through adequate remuneration and other 
means of job satisfaction and fulfillment.
SEC. 3. Coverage. - The benefits under this Act shall apply to all teaching 
personnel in basic education, including alternative learning system, regardless of 
employment status.
SEC. 4. Additional Support. - The covered personnel shall be entitled to the 
following teaching allowance for the purchase of teaching supplies and materials, 
whether tangible or intangible for the implementation or conduct of various learning 
delivery modalities:
Year of Implementation Amount
Year 1 
P5,000.00
Year 2 
P7,000.00
Year 3 onwards 
P10,000.00
Provided, That the foregoing amounts shall be adjusted every three (3) years to account 
for inflation and the prices of teaching supplies and materials


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22
23
24
25
26
27
28
These additional benefits shall not be taxable, unless the total amount of benefits 
received by the covered personnel exceeds the threshold provided under Section 32(B), 
Chapter VI of the National Internal Revenue Code of the Philippines.
SEC. 5. Appropriation. - The amount necessary to carry out the initial 
implementation of this Act shall be sourced from the current budget of the Department of 
Education. Thereafter, the amount shall be included in the annual General 
Appropriations Act.
SEC. 6. Impiementing Rules and Regulations. - Within ninety (90) days from 
the effectivity of this Act, the Department of Education, in coordination with the 
Department of Budget and Management and other relevant stakeholders, shall 
promulgate the necessary rules and regulations for the effective implementation of this 
Act.
SEC. 7. Separability Clause. - Any portion or provision of this Act that is 
declared unconstitutional or invalid shall not have the effect of nullifying other portions or 
provisions hereof as long as such remaining portions can still subsist and be given effect 
in their entirety.
SEC. 8. Repealing Clause. - All laws, ordinances, decrees, executive orders, 
rules and regulations, other issuances or parts thereof, which are inconsistent with this 
Act are hereby repealed or modified accordingly.
SEC. 9. Effectivity. - This Act shall take effect fifteen (15) days from its 
publication in the Official Gazette or in at least two (2) newspapers of general circulation.
Approved,