Coverage of the Teaching Allowance
- The allowance applies to all public school teachers engaged in the basic education curriculum.
- Teachers involved must comply with the policy guidelines and learning delivery modalities recognized and implemented by the Department of Education (DepEd).
Teaching Allowance Details
- Teachers receive a cash teaching allowance for purchasing teaching supplies, paying incidental expenses, and conducting various learning delivery methods.
- Amounts are: P5,000 per teacher for School Year 2024-2025; P10,000 per teacher for School Year 2025-2026 and beyond.
- The allowance is exempt from income tax.
Appropriations and Funding
- Initial funding for implementation comes from the current DepEd budget.
- Subsequent funding will be included in the annual General Appropriations Act (GAA).
Implementation and Rulemaking
- The Secretary of Education, in consultation with the Department of Budget and Management, must issue implementing rules and regulations within 60 days post-enactment.
- These rules are essential for effective implementation.
Legal Provisions: Separability Clause
- If any part of the Act is declared unconstitutional, the rest remains effective and enforceable.
Repealing Clause
- Laws, orders, or regulations inconsistent with this Act are repealed, amended, or modified accordingly.
Effectivity Clause
- The Act takes effect 15 days after publication in the Official Gazette or a newspaper of general circulation.
- This effectivity applies even if implementing rules have not been issued yet.