Dear PAO,
My niece will teach at a public elementary school in our province this coming school year. This will be her first regular job, and while she is quite excited about her new endeavor, she is concerned about the possible expenses she may incur as a teacher. A barangay official told her that public elementary school teachers are entitled to a P5,000 allowance, which will reportedly increase to P10,000 next school year. If this is true, it will surely help a lot of teachers. But is it subject to tax? Also, can that allowance be used for the teacher’s personal needs or expenses? I was a public school teacher but do not recall receiving such an allowance. Please advise.
Gemena
Dear Gemena,
Our government has always been aware of the challenges faced by our public school teachers, as with other public professions. Over time, through our legislators, bills are drafted, and laws are passed to address the needs of public workers and professionals. It is undeniable that the benefits accorded to them by our laws will eventually redound to the benefit of each and every citizen.
One such law is Republic Act (RA) 11997, otherwise known as the “Kabalikat sa Pagtuturo Act,” which was signed into law by His Excellency President Ferdinand Romualdez Marcos Jr. on May 31, 2024. This law aims to provide much-needed financial assistance to the country’s public school teachers in basic education by covering their teaching expenses. To be specific, Sections 3 and 4 of RA 11997:
“Section 3. Coverage. – This grant of the cash allowance authorized in this Act shall cover all public school teachers who are engaged in basic education curriculum, consistent with the policy guidelines and learning delivery modalities recognized and implemented by the Department of Education (DepEd).
“Section 4. Teaching Allowance. – All public school teachers shall be granted a Teaching Allowance for the purchase of tangible or intangible teaching supplies and materials, the payment of incidental expenses, and the implementation or conduct of various learning delivery modalities in the total amount of Five thousand pesos (P5,000.00) per teacher for School Year 2024-2025; and Ten thousand pesos (P10,000.00) per teacher for School Year 2025-2026 and thereafter.
“The Teaching Allowance shall not be subject to income tax.”
Accordingly, the allowance provided under this law will indeed be of great help to your niece and other public elementary school teachers. We hope that the grant under RA 11997 will ease off any concern she might have as regards the possible teaching expenses, which she may incur as a public elementary school teacher, especially since said allowance is not subject to tax.
However, we wish to emphasize that such allowance is intended solely for expenses related to her teaching work as a public elementary school teacher. Corollary, it may not be used by the concerned teacher for his or her personal needs or expenses.
We hope that we were able to answer your queries. This advice is based solely on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.
Editor’s note: Dear PAO is a daily column of the Public Attorney’s Office. Questions for Chief Acosta may be sent to [email protected]
