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.