SEC. 21. The salaries and allowances of all officers and employees payable from any lump-sum appropriation authorized either in this Act or in any other special Act, including those payable from any special or trust fund created by an Act of the Legislature, shall be reduced according to the following schedule, the reduction to be based upon the rates of salaries and allowances prior to the reduction prescribed in the Memorandum Order of the Governor-General, dated April 8, 1932:
More than P1,200 a year, more than P100 a month or more than P4 a day ............... 15%
P1,200 a year, P100 a month or P4 a day, but not less than P301 a year, P26 a month or in P1.01 a day .......................................... 10%
Allowances ..................................................... 20%
Provided, That the officer or employee whose fixed salary is P300 a year, P25 a month or P1 a day, or less shall suffer no reduction: Provided, further, That the officer or employee whose fixed salary has been reduced by 15% shall not receive less than P1,080 a year, P90 a month or P3.60 a day, and the officer or employee whose fixed salary has been reduced by 10% shall not receive less than P300 a year, P25 a month or P1 a day.