Gatchalian to pursue tax exemption on poll workers' election honoraria

Re-electionist Senator Win Gatchalian vows to pursue the enactment of his bill that will grant tax exemption on the honoraria, travel allowance, and other benefits of poll workers, including teachers, officials, and personnel of the Department of Education (DepEd).

The election honoraria and allowances of poll workers, including public school teachers, have never been subjected to tax until the 2018 Barangay and SK Elections and the 2019 midterm elections when the Bureau of Internal Revenue (BIR) imposed a 5 percent withholding tax on their honoraria. But for the upcoming 2022 national elections, the BIR is imposing a 20% withholding tax on the honorarium and travel allowance that poll workers will receive. Over 300,000 teachers will serve in the electoral boards on election day.

Poll workers' election honoraria remain subject to income tax if their annual taxable income exceeds the P250,000 threshold under the Tax Reform for Acceleration and Inclusion or TRAIN Law. Those earning P250,000 a year had to submit a declaration of tax exemptions, a process that adds burden to poll workers according to Gatchalian.

In 2019, Gatchalian filed Senate Bill No.1193 so that poll workers can receive the full amount of their honoraria, travel allowance, and other benefits.

In filing the proposed measure, Gatchalian acknowledged the hard work, resourcefulness, and perseverance of teachers who render more than 24 hours of continuous service to finish the transmission of results. For the lawmaker, giving poll workers the full amount of their election honoraria and allowances is the best way to show gratitude and appreciation for ensuring clean, honest, and orderly elections in the country.

In November 2021, the Commission on Elections (COMELEC) issued a resolution which provides the honoraria rates for poll workers. The Chairperson of the electoral board will receive P7,000. Members of electoral boards will receive P6,000, DepEd Supervisor Officials (DESO) will receive P5,000, support staff and medical personnel will receive P3,000.

Poll workers will also get P2,000 transportation allowance, P1,500 communication allowance, and P500 anti-COVID allowance, medical and accident insurance.

"Patuloy nating isusulong na maibigay nang buo ang sahod at mga benepisyo ng ating mga guro sa panahon ng halalan. Ito pa rin ang pinakamagandang paraan upang pasalamatan sila sa kanilang malaking sakripisyo upang tiyakin ang kaayusan ng ating eleksyon at pangalagaan ang demokrasya ng ating bansa," said Gatchalian, Chairman of the Senate Committee on Basic Education, Arts and Culture.

# # #

____________________________________________________________

Tax exemption sa election honoraria ng poll workers patuloy na isusulong ni Gatchalian

Nanindigan si Senador Win Gatchalian na muli niyang isusulong hanggang sa maisabatas ang panukala niyang huwag nang patawan ng buwis ang honoraria, travel allowance, at iba pang mga benepisyo ng mga poll workers, kabilang ang mga guro, mga opisyal, at mga kawani ng Department of Education (DepEd).

Hindi pinapatawan ng buwis noon ang election honoraria at allowances ng mga poll workers, kabilang ang mga public school teachers. Pero noong 2018 Barangay at SK Elections at 2019 midterm elections ay nagsimulang patawan ng Bureau of Internal Revenue (BIR) ng 5% na withholding tax ang kanilang honorarium. Sa parating na halalan, magiging 20% na ang ipapataw na withholding tax sa honorarium at travel allowance ng mga poll workers. Inaasahang mahigit tatlong daang libong mga guro ang magsisilbi sa mga electoral boards sa araw ng halalan.

Sa ilalim ng Tax Reform for Acceleration and Inclusion o TRAIN Law, ang election honoraria ng mga poll workers ay papatawan ng income tax kung ang kanilang taunang taxable income ay lagpas sa dalawang daan at limampung libong (P250,000) piso. Para sa mga kumikita ng dalawang daan at limampung libong (P250,000) piso, kinakailangan pang magsumite ng declaration ng tax exemptions, bagay na nagdudulot pa ng abala sa mga poll workers na tatanggap ng kanilang sahod, ayon kay Gatchalian.

Inihain ni Gatchalian noong 2019 ang Senate Bill No. 1193 upang matanggap ng mga poll workers ang buong halaga ng kanilang honoraria, travel allowance, at iba pang mga benepisyo.

Sa kanyang paghain ng panukalang batas, kinilala ni Gatchalian ang pagsasakripisyo, pagkamalikhain, at patuloy na pagsisikap ng mga guro na madalas ay nagtatrabaho ng higit sa dalawampu't apat na oras upang matapos ang transmission ng mga resulta. Para kay Gatchalian, ang pagbibigay ng buong halaga ng sahod at mga benepisyo sa mga poll workers ang pinakamagandang paraan upang pasalamatan sila sa kanilang papel sa pagpapanatili ng kaayusan ng halalan.

Noong nakaraang Nobyembre, nag-isyu ang Commission on Elections (COMELEC) ng resolution kung saan nakasaad ang honoraria na matatanggap ng mga poll workers. Ang mga chairperson ng electoral board ay nakatakdang makatanggap ng pitong libong (P7,000) piso sa darating na halalan. Anim na libong (P6,000) piso naman ang matatanggap ng mga miyembro ng electoral boards, limang libong piso (P5,000) para sa mga DepEd Supervisor Officials (DESO), at tatlong libong piso (P3,000) para sa support staff at medical personnel.

Ang mga poll workers ay nakatakda ring makatanggap ng dalawang libong (P2,000) pisong transportation allowance, isa't kalahating libong (P1,500) communication allowance, at limang-daang (P500) pisong anti-COVID allowance, medical at accident insurance.

"Patuloy nating isusulong na maibigay nang buo ang sahod at mga benepisyo ng ating mga guro sa panahon ng halalan. Ito pa rin ang pinakamagandang paraan upang pasalamatan sila sa kanilang malaking sakripisyo upang tiyakin ang kaayusan ng ating eleksyon at pangalagaan ang demokrasya ng ating bansa," ani Gatchalian, Chairman ng Senate Committee on Basic Education, Arts and Culture.

# # #