To : Undersecretaries
Assistant Secretaries
Bureau Directors
Directors of Services, Centers and Heads of Units
Regional Directors
Schools Division Superintendents
Heads, Public Elementary and Secondary Schools
All Others Concerned

1. Section 46, Authorized Deductions of the General Provisions of Republic Act (RA) No. 10633, otherwise known as the General Appropriations Act for Fiscal Year (FY) 2014, stipulates that:
   Deductions from salaries, emoluments or other benefits accruing to any government employee chargeable against the appropriations for Personnel Services may be allowed for the payment of an individual employee’s contributions or obligations due the following, and in the order of preference stated below:
   1. The BIR, PHILHEALTH, GSIS and HDMF;
   2. Other government financial institutions not listed in item (a) hereof such as banks and other similar entities which have authority to engage in lending as approved by the appropriate government regulating bodies; mutual benefits associations, thrift banks and non-stock savings and loan associations duly operating under existing laws which are managed by and/or for the benefit of government employees;
   3. Associations/cooperatives/provident funds organized and managed by government employees for their benefit and welfare; and
   4. Duly licensed insurance companies accredited by the appropriate government agency:
      PROVIDED, That such deductions shall in no case reduce the employee’s monthly net take home pay to an amount lower than Three Thousand Pesos (P3,000.00).
2. In this regard, all Department of Education (DepEd) offices/units involved in payroll servicing at the central, regional and division as well as the fiscally autonomous secondary schools are hereby ordered to implement the aforesaid provision. The new threshold of P3,000.00 shall take effect this Fiscal Year 2014 and shall apply to all deductions, whether new or queued deductions in the monthly payroll of the concerned DepEd personnel.
3. Immediate dissemination of and strict compliance with this Order is directed.

Reference:
DepEd Order: No. 1, s. 2013

To be indicated in the Perpetual Index under the following subjects:
BENEFITS
CHANGE
EMPLOYEES
OFFICIALS
POLICY
SALARY

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