The Armys 21st Infantry Battalion identified the three as Cpl. Toribio Raras and Pfcs. Rey Galong and Rodel Libatiqui. Two government militiamen, Pedro Salvador and Milino Awingan, were wounded in the attack.
The military said the three fatalities, who belonged to the Armys non-combatant squad, were on their way back to their camp after getting the P45,000 for a water system and pathway project in Barangay Poswoy, Balbalan town when they were waylaid.
The NPA attackers, believed led by a certain Antonio Cagyawan, alias Ka Senyas, took the money and the victims valuables, the military said.
Army non-combatants have been deployed in the area for years to undertake social infrastructure projects as part of the governments counter-insurgency campaign.
Barangay Poswoy is reportedly among the Kalinga barangays infested with communist guerrillas, making it a priority area for such social infrastructure projects.
Also last week, communist rebels swooped down on a military detachment in Taga, Pinukpuk town, also in Kalinga, leaving two militiamen seriously wounded.
Although outnumbered, the military said those manning the detachment outmaneuvered the rebels, who withdrew after 45 minutes of heavy fighting.
The attack reportedly occurred while residents of Barangay Taga were attending Mass.
Taga used to be the seat of the municipal government of Pinukpuk town, which was later transferred to the barangay junction, some 15 kilometers away, after communist rebels burned the town hall sometime in the 80s.