Question & AnswerQ&A (Republic Act No. 11997)
The short title of Republic Act No. 11997 is the "Kabalikat sa Pagtuturo Act."
The policy declares that the State shall protect and promote the right to quality education at all levels and provide assistance to teachers by covering expenses necessary for delivering such education.
All public school teachers engaged in basic education curriculum consistent with DepEd policy guidelines and learning delivery modalities are covered.
The teaching allowance amount for School Year 2024-2025 is Five thousand pesos (P5,000.00) per teacher.
The teaching allowance amount starting School Year 2025-2026 and thereafter is Ten thousand pesos (P10,000.00) per teacher.
The teaching allowance can be used for the purchase of tangible or intangible teaching supplies and materials, payment of incidental expenses, and implementation or conduct of various learning delivery modalities.
No, the teaching allowance is not subject to income tax.
The initial amount will be charged against the current budget of the Department of Education (DepEd).
Funding will be included in the annual General Appropriations Act (GAA).
The Secretary of Education, in consultation with the Department of Budget and Management, shall promulgate the IRR within sixty (60) days from the approval of this Act.
This Act shall take effect fifteen (15) days after its publication in the Official Gazette or a newspaper of general circulation, regardless of the non-issuance of the IRR.
If any provision is declared unconstitutional, the remainder of the Act not affected shall remain in full force and effect (Separability Clause).
All laws, presidential decrees, executive orders, letters of instruction, proclamations, or administrative regulations inconsistent with this Act are repealed, amended, or modified accordingly.