Teachers’ election benefits, honoraria and allowances for serving as Electoral Board Member for the 2019 Mid-term Election on Monday, May 13.
According to DepEd, half (50%) of the Honorarium and Travel Allowance of around 255,000 teachers will be paid in advance before the start of election in May 13. These will be paid in cash instead of cash cards which were used to withdraw payments from the previous elections.
Honoraria, Allowances and other Benefits of Electoral Board Members as per RA 10756 (Election Service Reform Act)
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Chairperson:
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Php 6,000 + Php 1,000 Travel Allowance
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Member:
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Php 5,000 + Php 1,000 Travel Allowance
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Deped Supervisor Official (DESO):
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Php 4,000 + Php 1,000 Travel Allowance
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Support Staff:
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Php 2,000 + Php 1,000 Travel Allowance
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DESO Technical Support Staff:
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Php 2,000 + Php 1,000 Travel Allowance
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Other Benefits for ALL Electoral Board Members
- Minimum of 5 days service credits which can be converted to leave credits or can be monetized
- Php 200,000 worth of Medical benefits (to be shouldered by the government)
- Php 500,000 worth of benefits in case of injury or death.
- Legal indemnification amount (in partnership with the Public Attorney’s Office)
According to DepEd, the advanced payment of honorarium and travel allowance is to compensate teachers from their expenses from orientations and various election related preparations. These will be paid in installment since there may be instances of no show or teachers getting sick. The remaining half will be given after the election when the election paraphernalia are returned. And if by any reason the remaining 50% is not paid right after the election, DepEd has 15 days to complete the payment of teachers’ honorarium and travel allowance.
For some teachers, it would be truly favorable and a good incentive if the honorarium and travel allowance is given full amount in advance.
According to BIR Ruling 759-18, issued in May 2018, ONLY teachers with annual taxable income (which includes the honoraria and allowances) that does not exceed Php 250,000 are exempted to the 5% tax for the honorarium and travel allowance.
“If the annual taxable income which includes the honoraria and allowances of teachers who will serve in the Electoral Boards does not exceed P250,000, such honoraria and allowances shall not be subject to income tax, and consequently to the withholding tax.”
“Conversely, if the annual taxable income which includes the honoraria and allowances of teachers who will serve in the electoral boards exceeds P250,000, such honoraria and allowances shall be subject to income tax and consequently to the withholding tax on compensation,”
– BIR Ruling 759-18, issued in May 2018
