Sec. 48. Authorized Deductions. Deductions from salaries and 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 to the following, and in the order of preference stated below:

(a) The BIR, PHILHEALTH, GSIS and HDMF;
(b) Non-stock savings and loan associations and mutual benefit associations duly operating under existing laws and cooperatives which are managed by and/or for the benefit of government employees;
(c) Associations or provident funds organized and managed by government employees for their benefit and welfare;
(d) GFIs authorized by law and accredited by appropriate government regulating bodies to engage in lending;
(e) Licensed insurance companies; and
(f) Thrift banks and rural banks accredited by the BSP.

In no case shall the foregoing deductions reduce the employee’s monthly net take home pay to an amount lower than Five Thousand Pesos (P5,000).

1. The payment for employees’ contributions or obligations to the Bureau of Internal Revenue (BIR), Philippine Health Insurance Corporation (PhilHealth), Government Service Insurance System (GSIS), and Home Development Mutual Fund (HDMF), shall be accorded first order of preference in deductions from their salaries. For the proper guidance of all concerned, employees’ contributions or obligations to the GSIS and HDMF include both premiums and loans.
2. In the categories covered by Section 48, paragraphs (b), (c), (d), (e), and (1), the “first-in, first-served” system, which is based on the date of receipt of the Authority to Deduct, shall be applied to contributions and obligations within each category.
3. There shall be no splitting of deductions covered by Section 48, paragraphs (b), (c), (d), (e), and (f).