EIGHTEENTH CONGRESS OF THE _)
REPUBLIC OF THE PHILIPPINES )
First Regular Session )

HOUSE OF REPRESENTATIVES

H.B.No,_3449

Introduced by Rep. Vilma Santos-Recto
6" District of Batangas

AN ACT
INSTITUTIONALIZING THE GRANT 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 of 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 annual 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 country’s 22.1 million' 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
840,000? public school teachers and at the same time increases the cash allowance currently
appropriated in the DepEd budget by 185% from the current P3,500 to P10,000 per teacher per school
year. In order to come up with a deficit neutral measure, this bill proposes to initially source 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

" Number of students enrolled from Kindergarten to Grade 12 as of SY 2017-2018, Source: Deparment of Education
2 FY 2019 dat Source: Depd


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

VILMA SANTOS-RECTO.


EIGHTEENTH CONGRESS OF THE)
REPUBLIC OF THE PHILIPPINES )
First Regular Session )
HOUSE OF REPRESENTATIVES

H.B.No. 3449

Introduced by Rep. Vilma Santos-Recto
6" District of Batangas

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:

SECTION 1. Title. — This Act shall be known as the "Teaching Supplies Allowance Act”
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 for the purchase of
chalks, erasers, forms, and other classroom supplies and materials in the amount of Ten thousand pesos
(P10,000) per teacher per school year is hereby authorized.
is Act shall be limited to

SEC. 4. Coverage. — The grant of the cash allowance authorized in
teachers who are engaged in actual 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
(P10,000.00) 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 from Income Taxes. — 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
conduct 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 included 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


aAUueune

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,