Salaries and Compensation in General  SECTION  326 . Salary of Official Determined by Appropriation . — A statute fixing the salary of a Government officer or employee at a definite amount shall, in the absence of special provision, be deemed to be repealed, so far as relates to the amount of suc h salary, by any subsequent appropriation Act making a different definite sum available therefor. [See 2319-1 (last par.).] SECTION  327 . Pay of United States Officer Detailed for Duty in Philippine Service . — An officer of the United States Army or Navy, when detailed to perform the duties of an office under the Insular Government, shall receive in lieu of the salary authorized f or said office the difference between the pay actually received by him from the Army or Navy during said detail and the amount of said salary. TCaEIc [1407-39.] SECTION  328 . Division of Annual Salary into Fractional Parts . — All annual salaries shall be divided into twelve equal installments, one of which shall be the pay for each calendar month; and in making payment for part of a month the amount to be paid for  each day shall be determined by dividing the monthly pay into as many parts as there are days in the particular month. SECTION  329 . When Salary Begins to Accrue . — Unless otherwise specially provided by law, the salary of any person appointed to a position in the Philippine service shall begin on the day he enters upon the discharge of the duties of his position. aDSAEI SECTION  330 . Date of Taking Effect of Appointments and Promotions . — Where a new position is created or the salary of an existing position is increased, appointment to such new position or promotion to the increased salary shall not be effective, unless ex pressly so provided, prior to the enactment of the law creating the new position or authorizing the higher salary; and aside from exceptional cases, approved as such by the proper head of Department, an appointment or promotion shall not be effective as of  a date prior to that upon which the appointment or promotion is actually made. [Com. Res., July 27, 1906.] SECTION  331 . Salary of Employee Transferred to Other Branch of Service . — When an employee stationed in the Philippine Islands is transferred 109 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011