Chapter13.Terminal Benefits

E2-E3/Finance Rev. Date: 01-04-2011

BSNL, India For Internal Circulation Only 1

E2-E3/FINANCE

CHAPTER-13

TERMINAL BENEFITS (PENSION,

GRATUITY, LEAVE

ENCASHMENT,GPF,EPF,DOT CELL)

(Date of Creation: 01/04/2011)



Terminal Benefits(Pension, Gratuity, Leave Encashment,

GPF, EPF, DOT Cell)

Pension and Gratuity

Introduction

DTO/DTS/DOT Employees as on 30-9-2000 & absorbed in BSNL are eligible for

Pension/Family Pension & Gratuity as applicable to Central Government Servants.

(Rule 37 A CCS Pension Rules, 1972 )

Pension is the series of periodic money payments to a person who retires from service

on completion of the agreed span of service. The payment continues for the rest of

natural life of the receipient and sometimes to a widow of the survivor.

Principles Governing Pension

There are certain underlying principles governing the grant of pension. An employee

is not eligible for pension unless the qualifying service is paid for and rendered in a

post under the Government and he is holder of a substantive appointment at the time

of retirement. In the recent past provision was made for grant of pension to the

employees who did not hold substantive appointment at the time of retirement, but

had rendered not less than 10 years of service if they retire on superannuation or

invalidation or rendered not less than 20 years and retire voluntarily. Future good

conduct is implied condition for grant of pension and it continuance in future. Various

rules relating to conditions, and regulation of amounts of pension etc., are contained

in C.C.S (Pension) Rules 1972. In this handout the procedure for verification of

services, processing the pension cases, issue of pension payment order etc., are

described in the succeeding paras.

Verification of Services

The verification of services rendered by an employees is the first step of the

settlement of a pension case. Verification cases received in DOT cell is of two types

viz.,

LEARNING GOALS

After reading this section, you will be conversant with

Calculation of Pensionary Benefits viz (a) Pension (b) Gratuity

(c) Family Pension (d) Commutation (e) Leave Encashment.

Classes of Pension and its description.

Processing of Pension papers.



i) Verification of qualifying service after completion of 25 years of service or 5

years before the date of retirement and

ii) Verification of services while finalising the pension case.

As a matter of fact the second category of case doe not come under verification cases,

but final verification of qualifying service is also done while issuing the Enfacement

Report and as such, they are entered(treated) as pension cases received for issue of

Enfacement Report.

Procedure for Verification

A service statement along with the service book is received in pension section from

the Head of the Office. The particulars of the case are entered in Register of

Applications ( SY.133) for verification of services which is maintained to watch

the proper disposal of the cases for verification of services. The serial number

assigned in the register is noted on the statement to signify the entry in the register.

The service statement is examined to see:-

1. that it is complete in all respects;

2. that the date of birth shown in it tallies with the service book;

3. that all periods of non-qualifying service agree with the entries in the service

book and no spell is left out;

4. that necessary notes regarding verification of service exist in the Service

Book;

5. that the periods of service not verified with reference to acquittance rolls have

been verified in accordance with the provisions of Rule 58(iv) of C.C.S (Pension)

Rules, 1972.

6. that necessary note exists in the Service Book under the signatures of the

Circle Accountant or other competent authority for counting any military service

which qualifies for Civil Pension;

7. in the case of foreign service the period should be verified from the

particulars already recorded in a Service Book (Part- III) by the Chief Accounts

Officer (TA).

While checking if any discrepancies affecting the qualifying service are noticed, the

case should be returned to the Head of the Office for reconciliation. If the

discrepancies are such which do not affect the qualifying service, the same can be

communicated to the Head of Office while returning the case after verification of the

qualifying service.

Issue of Verification Memo

If the case is found fit for issue of a verification memo, it is prepared and signed by

the Accounts Officer (DOT Cell). The Statement of services along with the service

book should be returned to the Unit concerned. The disposal should be noted in the

Register of Applications for verification of services. The maximum period allowed for

disposal of verification statement is 15 days from the date of receipt of the case.

Procedure followed in the Units

Preparation of List of officials due to retire



A list of officials (MSO(T)-26) who are due to retire within the next 24 to 30 months

is prepared twice a year i.e., on 1st January and 1

st July by the Head of Office. A copy

of the list is supplied to the Accounts Officer(DOT Cell).

Intimation to Directorate of Estates

If the official is in occupation of Government accommodation, the Head of Office

should write to the Directorate of Estates two years before the date of retirement for

issue of ―No Demand Certificate‖ in respect of the period preceding 8 months of

retirement.

Preparation of Pension Paper

The work of preparing the pension papers of an official due to retire on

superannuation is undertaken 2 years before the date of retirement. This work is

completed in the following stages:

a) Checking the Service Book & see whether certificates of verification are

recorded.,

b) Verification of unverified portions with reference to pay rolls / acquittance

rolls etc., and recording necessary certificates.,

c) Referring to the concerned office in respect of unverified portion relating

to other offices.,

d) Obtaining the declaration from the official in respect of service which

could not be verified with any source available with the office.,

e) Admitting the unverified portion for qualifying service on the basis of the

written statement (declaration) submitted by the official.,

f) Taking all possible steps for making good any omissions/ imperfections/

deficiencies(in S.B) affecting qualifying service.

g) Determining qualifying service omitting such portion the verification of

which was found not possible.

h) Calculation of average emoluments after verifying the correctness of

emoluments for a period of 10 months preceding the date of retirement.,

i) Not later than ten months prior to the date of retirement of the Govt.

Servant, the Head of Office shall furnish to the retiring Govt. Servant a certificate

regarding the length of qualifying service proposed to be admitted for the purpose of

pension and gratuity as also the emoluments proposed to be reckoned with for

retirement gratuity and pension. In case the certified service and emoluments as

indicated by the Head of Office are not acceptable to him, he shall furnish to the Head

of Office the reasons for non acceptance, inter alia, supported by the relevant

documents in support of his claim.

j) Obtaining Form- 5 from the retiring official ( along with the documents to

be attached to Form-5) 8 months before retirement.

k) Completion of Part-I of Form-7 and

l) Forwarding Pension Papers before 6 months.



Procedure followed in DOT Cell

Processing of Pension and Gratuity cases

1. Verification of service.

2. Reporting on applications for pension (including Family Pension, Gratuity,

Commutation of pension) in the form of Enfacement Report.

3. Issuing Pension or Gratuity, or Family Pension Payment Orders.

4. Checking of pension and Gratuity payment vouchers (by territorial Circle

Accountatns.)

5. Compilation of periodical returns etc.

(a) The procedure regarding the first item (Verification of service) has been

described already. Now the procedure for other items of work is described in the

succeeding paras.

(b) Reporting on applications for Pension: On receipt of the applications

(Pension Papers) for pension and gratuity from the Head of Office the particulars are

entered in the Register of Applications for Pension and Gratuity in Form No. SY. 134.

The serial number assigned to each application in the register should be noted on the

application to signify its entry in the Register. Each application should be scrutinized

in respect of the following points.

The following general checks are exercised in respect of the pension cases.

Sl.No. Item Points to be seen

1 Forms used that it has been drawn up in proper forms.

2 Name of official that uniformity of spelling in all accompanying

documents was adopted.

3 Date of beginning of

service

that it confirms with entry in service book and boy service

etc., are omitted as per rules.

4 Date of ending of

service in case of

superannuation

pension.

in the afternoon of the last day of the month in which the

official attains the age of 60 years.

An official, whose date of birth is 1st of a month, retires

on the afternoon of the last day of the preceding month on

attaining the age of 60 years.

5 Period of Military

service

that it was treated as qualifying service for civil pension

under the provision of Rule 19 of CCS (Pension) Rules.

6 Class of Pension that the class of pension admissible is properly specified.



7 Qualifying Service i) that the periods such as-

a) boy service

b) suspension adjudged as penalty.

c) EOL without MC where specific entries that it does

not count for pension,

d) Overstayal of leave and joining time and

e) Interruption declared as non- qualifying service

have not been counted.

ii) that the period of training before appointment was

taken into account.

iii) that the service book contains the certificate of

verification

iv) that proper action was taken by the Head of Office

completing omissions

v) that the calculations in leave account are correct

vi) that the entries of condonation of interruptions

were properly made.

vii) that the omissions, imperfections or deficiencies in

Service Book which could not be completed were

ignored.

viii) that in the case of foreign service, contributions

were recovered and entries to this effect were made.

ix) Rounding Off of qualifying service: Rates of

Pension/ gratuity have been prescribed with reference to

the number of six-monthly periods of qualifying service.

Under Rule 49(3) of CCS(Pension) Rules read with

GID(2) thereunder, the period of three months and above

will be reckoned as one completed half-year.

This means that the fraction of a year consisting of—

Less than 3 months …… to be ignored

3 months and above ….…one completed

but less than 9 six monthly or

months. Half year period.

9months & above ........ Two completed

six monthly or

half year periods.



Calculation of Average Emoluments

Points to be seen:

i) that periods of EOL, Dies-non, overstayal and suspension treated as non-

qualifying service if any, falling within the period of 10 months were disregarded and

equal period before 10 months was included.

ii) that the month is reckoned as 30 days irrespective of actual number of days.

iii) that the calculation of average emoluments is correct.

iv) If the employee was on leave of any kind with leave salary, the ‗emoluments‘

admissible if he was on duty during that period will be taken as ‗emoluments‘ and not

the leave salary actually drawn by him. Similarly, if he was under suspension and

subsequently reinstated in service without forfeiture of service (i.e., if the period of

suspension is allowed to count as qualifying service), the ‗ emoluments‘ which he

would have drawn but for suspension will be taken into account and not the

proportionate pay allowed for the period of suspension. However any increase in pay

which is not actually drawn shall not form part of his emmoulments.But annual

increment falling due during the period of earned leave ( and not other kinds of leave)

not exceeding 120 days (or during the first 120 days of earned leave) but not actually

drawn will be taken into account as ‗emoluments‘ drawn.

v) If the employee was on leave with leave salary after holding higher

appointment in an officiating/ temporary capacity, the benefit of ‗ emoluments‘ drawn

in such higher post will be given (for the period of leave) only in cases where it is

certified that he would have continued to officiate in the higher post but for leave.

vi) The pay drawn by an employee while on foreign service will not be treated as

‗emoluments‘ but the pay which he would have drawn under Government but for

foreign service will alone be taken as ‗emoluments‘.

vii) In the case of re-employed Civil/ Military pensioner who retains the

pensionary benefit for his past service, the element of pension, if any, by which his

pay in the re-employed post is reduced, will be taken into account as ‗ emoluments‘.

Calculation of Pension, Gratuity, Family Pension, Commutation Value

Points to be seen

o That the calculations have been made correctly as per the CCS(Pension)

Rules

1972.

Submission of other documents

Points to be seen: that the documents viz.,

a) 3 passport photographs (two in the case of unmarried) duly attested by the

Head of the Office.



b) 2 slips of specimen signature duly attested by Gazetted Officer.

c) 2 slips showing height & personal identification marks.

d) Details of Family in Form-3 in case it was not submitted already.

Special Checks to be Exercised

In addition to the general points detailed in the preceding paragraph, some special

points requiring notice are stated below for each class of pension.

Invalid Pension

i) that the applicant is declared by the appropriate medical authority to be

permanently incapacitated for further service in accordance with the instructions on

the subject.,

ii) if, however, the medical certificate is submitted by the applicant while on

leave, the service upto the date of termination of the leave is taken into account i.e.,

the retirement in such case does not take effect from the date of report of the medical

authority.,

iii) that the amount of leave as debited against the leave account together with any

period of duty beyond the date of the medical authority‘s report should not exceed six

months.,

iv) Invalid Pension should not be less than the normal Family Pension. However

maximum commutation of Pension will be 40% of original Invalid Pension (before

raising to that of Family Pension).

Voluntary Retirement on Completion of 20 years of Qualifying Service (Rule 48-

A, CCS Pension Rules, 1972)

i. The employee should give in writing to the appointing authority of his

intension to retire at least three months before the intended date of retirement. The

employee may, in writing, request for acceptance of notice of less than 3 months

giving reasons therefor. This request may be considered by the appointing authority

on merits on the condition that the employee shall not apply for commutation of his

pension before the expiry of full notice period of 3 months.

ii. Date of retirement will be a non-working day.

Calculation of Pension and Gratuity

PENSION:

a) In the case of Govt. Servant retiring after completing qualifying service of not

less than 33 years, the amount of pension will be 50% of the average emoluments

subject to maximum of Rs.15000 per month (w.e.f 1.1.96) [Rs.22500 w.e.f. 1-4-2004

(CDA scale)]

e.g. Pension = Average Emoluments.

2



b) In the case of Govt. Servants retiring before completing the qualifying service

of 33 years but after completing 10 years of qualifying service the amount of pension

will be proportionate to the amount calculated under (a) above and subject to the

minimum of Rs. 1275 per month (w.e.f. 1.1.96). [Rs.1913 w.e.f. 1-4-2004 (CDA

scale)]

e.g. Pension for 63 six monthly period = AE X 63

2 66

Average Emoluments= Total of last 10 months emoluments

10

Emoluments = Basic Pay, N.P.A., & Stagnation Inct.

Emoluments for drawing in CDA scale w.e.f. 1-4-2004 = Basic Pay, NPA, &

Stagnation Increment + Dearness Pay (50% of Basic Pay)

In respect of civil and military pension, the floor ceiling of Rs.1275 taking the two

pensions together will not apply and the individual pensions will be governed by

respective pension rules.

(Dept. Pen. P.W. No.38/38/02-P&PW(A) dt. 23-4-2003)

W.E.F. 1-1-2006

Basic Pay in the revised pay structure means the pay drawn in the prescribed pay band

plus the applicable grade pay but does not include any other type of pay like special

pay, etc. (para 4.2 dt. 2-9-2008) ( the pay in the pay scale in the case of HAG + and

above)

The amount of pension shall be subject to minimum of Rs.3500 and maximum up to

50% of highest pay in the Government (The highest pay in the Govt. is Rs.90000

w.e.f. 1-1-2006) [para 5.5 dt. 2-9-2008]

W.E.F. 2-9-2008 (applicable to Government servants retiring on or after 2-9-

2008)

Linkage of full pension with 33 years of qualifying service shall be dispensed with.

Once a Government servant has rendered the minimum qualifying service of twenty

years, pension shall be paid at 50% of the emolument or average emoluments received

during the last 10 months, whichever is more beneficial to him (para 5.2 dt. 2-9-2008)

In cases where Government servant becomes entitled to pension on completion of 10

years of qualifying service in accordance with Rule 49(2) of the CCS (Pension) rules,

1972, pension in those cases shall also be paid at 50% of the emoluments or average

emoluments, whichever is more beneficial to the Government servant. (para 5.3 dt. 2-

9-2008)

It has now been decided that the provision for payment of pension at 50% of the

emoluments (pay last drawn) or 50% of average emoluments received during the last

10 months, whichever is more beneficial to the retiring employee, shall be applicable

to all Government servants retiring on or after 1-1-2006.

[Dept. of Pension & PW no.38/37/08-P&PW(A) dt. 11-12-2008]

It has now been decided that linkage of full pension with 33 years of qualifying

service shall be dispensed with, with effect from 1-1-2006 instead of 2-9-2008. The



revised provisions for calculation of pension in para 5.2 and 5.3 of the OM

No.38/37/08-P&PW(A) dated 2-9-2008 shall come into force with effect from 1-1-

2006 and shall be applicable to the Government servants retired/retiring after that

date. Para 5.4 will further stand modified to that extent.

Consequent upon the above revised provisions, in partial modification of para 7.1 of

the OM No.38/37/01-P&PW(A) dated 2-9-08, the extant benefit of adding years of

qualifying service for the purpose of computation of pension and gratuity shall stand

withdrawn with effect from 1-1-2006.

The overall calculation may take into account revised gratuity and revised

pension/including arrears up to date of revision based on these instructions. However,

no recoveries would be made in the cases already settled.

[Dept. of Pension & PW no.38/37/08-P&PW(A) dt. 10-12-2009]

c) The full pension in no case shall be less than 50% of the minimum of the

revised scale of pay introduced with effect from 1st January, 1996 for the post last

held by the employee at the time of his retirement. [From 1-4-2004, pension should

be not less than 50% of the minimum of the CDA scale plus Dearness Pay of the post]

However such pension will be suitably reduced pro rata, where the pensioner has less

than maximum required service for full pension as per the rule (Rule 49 of CCS

(Pension) Rules, 1972) applicable to the pensioner as on the date of his/her

superannuation/ retirement and in no case it will be less than Rs. 1,275 p.m. [Rs.1913

w.e.f. 1-4-2004 (CDA scale)]

W.E.F 1-1-2006

The full pension shall also not be lower than fifty percent of the sum of the minimum

of the pay in the pay band and the grade pay (or 50% of the minimum of the scale in

the case of HAG+ and above)

For those who have retired between 1-1-2006 and 2-9-2008, the pension will be

reduced pro-rata, where the pensioner had less than 33 years Q.S. (But, it should not

be less than Rs.3500). In case the pension calculated in accordance with Rule 49 of

CCS(Pension) Rules 1972, as applicable before 2-9-2008, is higher than the pension

calculated in the manner indicated above, the same (higher pension) will be treated as

Basic Pension.

[Dept. P&PW OM NO.38/37/08-P&PW(A) pt.II dt. 3-10-2008]

d) Government Servants retiring before completing qualifying service of 10 years

are not eligible for pension. However they will be entitled for lumpsum payment

termed as Service Gratuity calculated @ half emoluments for each completed 6

monthly period. Emoluments for Service Gratuity = Basic Pay, NPA, Stagnation

Increment + DA

[W.E.F. 1-1-2006 Pay drawn in the prescribed pay band plus the applicable grade pay

(the pay in the pay scale in the case of HAG + and above) +DA on the date of

retirement] (para 4.1 & 4.3 of OM dt. 2-9-2008)



e) In the case of re-employment of a military pensioner in civil service, the pensionery

benefits for second spell of service shall not be subject to any limitation as per

provisions of Rule 18(3) of CCS Pension rules, 1972

W.E.F. 1-1-2006

The quantum of pension available to the old pensioners shall be increased as follows:-

Age of pensioner Additional quantum of pension

From 80 years to less than 85 years 20% of basic pension




100 years or more 100% of basic pension

The pension sanctioning authorities should ensure that the date of birth and the age of

a pensioner is invariably indicated in the pension payment order to facilitate payment

of additional pension by the Pension Disbursing authority as soon as it becomes due.

(para 5.7 of OM dt. 2-9-2008)

The additional quantum of pension, on attaining the age of 80 years and above, would

be admissible from the 1st day of the month in which his date of birth falls.

(Dept. of P&PW OM no.38/37/08-P&PW(A).pt.II dt.3-10-2008)

GRATUITY.

1. Government Servants retiring after completing 5 years of qualifying service,

Gratuity shall be calculated at the rate of 1/4

th of emoluments for each completed six

monthly period subject to a maximum of 16 ½ times of emoluments or Rs. 3.5 lakhs

whichever is less.(w.e.f. 1.1.1996)

[Maximum Gratuity Rs.10 lakhs w.e.f. 1-1-2006] (para 6.1 dt. 2-9-2008)

2. Emoluments for this purpose shall be last pay drawn or Average Emoluments,

whichever is higher plus DA on the date of retirement on Average Emoluments / Last

Pay.

3. Last Pay / Average Emoluments = Basic Pay, NPA & Stagnation Increment.


(the pay in the pay scale in the case of HAG + and above) +DA on the date of

retirement]

4. A temporary G.S. who retires on superannuation or discharged from service or

declared invalid for further service or absorbed in an autonomous body before

completing ten years of continuous service shall be eligible to gratuity on the same

scale and rates as are applicable to permanent civil G.S. under the provisions of CCS

(Pension) Rules 1972.



Clarification regarding payment of pensionary benefits to a retiree against whom

personal court case (other than Department) is pending in the Competent court.

The department of Pension & PW (vide their I.D.No.17729/03-P&PW(F) dated 10-3-

2003) have advised that the term judicial proceedings mentioned in Rule 69 of CCS

(Pension Rules )1972 is relating to judicial proceedings initiated against a Govt.

Servant in his official capacity by the Government authorities. The judicial

proceedings initiated against the Government servant by a private person/agency will

not come the ambit of this rule. Hence there is no objection in releasing DCRG and

final pension to those Govt. servants against whom judicial proceedings have been

initiated by private parties.

The Department of Legal affairs (vide their U.O. No.10412/03 dated 18-3-

2003) have concurred in the above views of Department of Pension & PW.

(DOT Lr.No.36-9/2002-Pen(T) dt. 24-3-2003)

Retirement Benefits in respect of Government service to persons

Dismissed/Removed after their Absorption in BSNL

―As per Sub-rule 24© of Rule 37-A of CCS (Pension) Rules, 1972, the absorbed

employees of BSNL are entitled to retirement benefits for the service rendered under

the Government even if they are dismissed/removed from the service after their

absorption in BSNL for any misconduct during service in BSNL. The retirement

benefits in such cases shall be admissible from the day following the date of

dismissal/removal from BSNL‖

(DOT No.318-12/2008-Pen(T) dt. 21-7-2009)

Terminal/ Death Benefit to Temporary Employees.

a) Terminal Benefits

1. Quasi- Permanent and temporary employees, who retire on superannuation or

on being declared permanently incapacited for further Government service by the

appropriate medical authority after having rendered temporary service of not less than

10 years, shall be eligible for grant of superannuation / invalid pension, retirement

gratuity and family pension at the same scale as admissible to permanent employees

under the C.C.S (Pension) Rules 1972.

2. Temporary and quasi-permanent employees who seek voluntary retirement

after completion of 20 years of service shall continue to be eligible for retirement

pension and other pensionary benefits like gratuity and family pension.

3. In case not covered by paragraphs 1 and 2 above the terminal benefits will

continue to be admissible as at present under C.C.S (Temporary Service) Rules, 1965.

b) Death Benefits: In the event of death in harness of temporary/ quasi permanent

Government Servants, their families shall be eligible to family pension and death



gratuity on the same scale as admissible to families of permanent Government Servant

under the C.C.S(Pension) Rules, 1972.

Commutation Pension

A retired official is entitled to commute a fraction of his pension subject to a

maximum of 40% of pension sanctioned.(w.e.f. 1.1.1996)

a) The amount payable shall be calculated as shown below:

Amount of Pension to be commuted x 12 x commutation factor.

b) The commutation factor as per the commutation table on the basis of

age of next birth day shall be taken into account.

Commuted value of Pension is rounded off to the next higher rupee.

The application for commutation of pension are of two categories. A brief description

of each category is given below:

Commutation Without Medical Examination

a) A retiring official on superannuation pension can submit his application in

Form 1-A for commutation of pension before the date of superannuation to the Head

of Office. The application is forwarded to the Accounts Officer. After verification of

the application, the Accounts Officer authorises the Head of Office to draw the

amount of commuted value and disburse to the retiring official on or after the date

following date of retirement.

b) A retired official (as indicated in Rule 12 of( CCS Commutation of Pension)

Rules 1981) can submit his application in Form-1 for commutation before the expiry

of one year to the Head of office. The application is forwarded to the Accounts

Officer. After verification of the application and receiving the PPO from the Post

Office, the Accounts Officer will issue the authority for the payment of commuted

value to the pension disbursing authority concerned and endorse a copy to the

pensioner with instruction to collect the commuted value from the pension disbursing

authority. A revised PPO for the reduced value of pension is issued.

Commutation With Medical Examination

All the retired officials listed in Rule 18 of CCS(Commutation of Pension) Rules

1981 will apply in form-2. Commuted Value of Pension will be authorised after

medical examination and verification of the application etc.

Cases where medical examination is necessary:

1) In Superannuation Pension & Retiring Pension, if the application for

commutation is received after one year of date of retirement.

2) Invalid Pension.

3) Compulsory Retitrment Pension.

A Government Servant or a pensioner against whom Departmental or judicial

proceedings are pending is not eligible to commute a part of his pension till the

finalization of the proceedings.



Commutation is permissible on the provisional pension except in cases where the

provisional pension is sanctioned due to pendency of Departmental or judicial

proceedings.

Reduction of Pension after commutation

The reduction in the monthly pension as a result of commutation will take from

i. If pension is drawn from the Pension Disbursing Officer, the date of receipt of

the commutation amount by the pensioner or at the end of 3 months from the date of

issue of authority for payment by the Accounts Officer, whichever is earlier.

ii. If pension is drawn through Bank, the date of credit of the commutation

amount to the applicant‘s account.

iii. If the application for commutation is submitted before superannuation, from

the date following the date of retirement. However, if payment of commutation

amount could not be effected due to administrative reasons within the first month

after retirement , the difference of pension due for the period, i.e., from the day

following the day of retirement and the day preceding the date of receipt of

commutation amount is payable to the pensioner.

iv. Nomination: Along with the application for commutation Nomination

should be submitted in Form.5. In the event of the death of the pensioner before

receipt of the commutation amount, the commutation amount will be paid to the

nominee. In the absence of a valid nomination, the amount will be paid as in the case

of ‗Death Gratuity‘, failing which to the legal heirs.

The part of the pension commuted will be restored after fifteen years from the date

following the date of retirement, if the reduction in pension due to commutation is

effected in the first month pension itself. Otherwise, it will be restored after fifteen

years reckoned from the date of payment of the commutation amount.

W.E.F 2-9-2008

The existing Table of commutation value for pension annexed to the CCS

(Commutation of Pension) Rules, 1981 shall be substituted by a new table at Annex.I

of this O.M. (para 9.2 dt. 2-9-2008)

The revised table of commutation value for pension will be used for all commutations

of pension which become absolute after the date of issue of this O.M. (2-9-2008) In

the case of those pensioners, in whose case commutation of pension became absolute

on or after 1-1-2006 but before the issue of this OM, the pre-revised table of

commutation value for pension will be used for payment of commutation of pension

based on pre-revised pay/pension. Such pensioners shall have an option to commute

the amount of pension that has become additionally commutable on account of

retrospective revision of pay/pension on implementation of the recommendations of

the Sixth Central Pay commission. On exercising such an option by the pensioner, the

revised Table of commutation value for pension will be used for the commutation of

the additional amount of pension that has become commutable on account of

retrospective revision of pay/pension. In all cases where the date of

retirement/commutation of pension is on or after the date of issue of this OM, the



revised table of commutation value for pension will be used for commutation of entire

pension. (para 9.3 dt. 2-9-2008)

S. No. Points raised Clarifications

1 What would be the age to be used for

commutation of additional

commutable pension and which

factor would be used for such

additional commuted value of

pension

The age reckoned for calculation of

commuted value of pension at the

time of original application for

commutation of pension will apply

for calculation of commutation value

of additional commutable pension.

However, as mentioned in the OM

dated 2-9-2008, the commutation

factor in the revised Table of

commutation value for pension will

be used for commutation of the

additional amount of pension that

has become commutable on account

of retrospective revision of

pay/pension

2. From which date the reduction in

pension on account of additional

commutation of pension will take

effect?

Reduction in pension on account of

additional commutation of pension

will be in two stages as per the

provisions contained in Rule 6 of the

CCS (Commutation of Pension)

Rules, 1981.

3. What will be the date of restoration

of additional commutation of

pension?

The commuted portion of pension

shall be restored after 15 years from

the respective dates of commutation

as provided in Government of India

decision no.1 under rule 10 of CCS

(commutation of Pension) Rules,

1981. Necessary endorsement should

be made in the PPO.

[Dept. Pen &PW OM No.38/79/2008-P&PW(G) dt. 16-2-2009]



ANNEXURE I

COMMUTATION VALUE FOR A PENSION OF Re.1 PER ANNUM

Age

next

birth

day

Commutation

value expressed

as number of

year‘s purchase

Age next

birth day

Commutation

value

expressed as

number of

year‘s

purchase

Age next

birth day

Commutation

value

expressed as

number of

year‘s

purchase

20 9.188 41 9.075 62 8.093

21 9.187 42 9.059 63 7.982

22 9.186 43 9.040 64 7.862

23 9.185 44 9.019 65 7.731

24 9.184 45 8.996 66 7.591

25 9.183 46 8.971 67 7.431

26 9.182 47 8.943 68 7.262

27 9.180 48 8.913 69 7.083

28 9.178 49 8.881 70 6.897

29 9.176 50 8.846 71 6.703

30 9.173 51 8.808 72 6.502

31 9.169 52 8.768 73 6.296

32 9.164 53 8.724 74 6.085

33 9.159 54 8.678 75 5.872

34 9.152 55 8.627 76 5.657

35 9.145 56 8.572 77 5.443

36 9.136 57 8.512 78 5.229

37 9.126 58 8.446 79 5.018

38 9.116 59 8.371 80 4.812

39 9.103 60 8.287 81 4.611

40 9.090 61 8.194



Sub:- Voluntary Retirement from BSNL Service

The undersigned is directed to say that consequent upon insertion of sub-rule 37-A

(11A) in Central Civil Services (Pension) rules, 1972 vide Central Civil Services

(Pension) Amendment Rules, 2002 notified in the Gazette of India on 28-12-2002, a

doubt arose as to whether Rule 48 and Rule 48-A of the same rules would continue to

be applicable to the employees permenently absorbed in BSNL. It also required to be

clarified as to whether the benefit of rule 48-B of CCS (Pension) Rules would be

available to the govt. employees absorbed in BSNL covered under Rule 37-A(11A).

Accordingly, all Telecom. Circle offices were advised to withhold further processing

of voluntary retirement cases till further orders vide this office letter no.17-29/2004-

Pers.II dated 20-7-2004.

After examining the matter in consultation with BSNL finance and Department of

Telecom, it is hereby clarified that after notification of CCS(Pension) amendment

rules, 2002, rule 48 and rule 48B of CCS (Pension) rules, 1972 are no more applicable

to the Govt. employees absorbed in BSNL and consequently all voluntary reitrement

requests of such employees are now covered under the provisions of sub-rule 37-

A(11A) of the same rules.

As regards benefit of additional qualifying service as available under Rule 48-B of

CCS(Pension) Rules, 1972, it is clarified that the same is not available to the

employees retiring under sub-rule 37-A(11A) of CCS(Pension) Rules.

Accordingly, Government employees absorbed in BSNL shall be required to submit

their application/notice afresh under Rule 37A(11A) of the same rules for

consideration and acceptance by the appointing authority.

(BSNL HQ No.31-94/2004-Pen/BSNL dt. 8-10-2004)

Family Pension

Receipt of Pension Papers

1 On receipt of the intimation about the death of an employee while in service

the Head of office will ascertain whether any Gratuity or family pension will be

payable.

2 If the deceased employee is eligible for Death Gratuity, the Head of office

shall address the concerned person to whom the amount is payable as per rules, in

form-10 or form-11 as the case may be for making a claim in form-12.

3 If the family of the deceased employee is eligible for family pension, a claim

in form-14 is obtained from the family by addressing (form-13) to make a claim.

Where the family is residing in the place of duty of Head of office, the forms and

documents, if possible, are obtained personally and for this purpose the services of

Welfare Officer can be utilised.

4 If the deceased employee was an allottee of Government accomodation,

Estates Officer should be addressed for issue of ‗No Demand Certificate‘.

Verification of Service

The Service Book of the deceased employee is verified to see whether the certificates

of verification are accepted as verified on the basis of the available entries in the



service book. While accepting such periods, it should be ensured that the service was

continuous and was not forfeited on account of dismissal/ removal or resignation from

service or participation in strike.

(a) For the purpose of determination of emoluments for family pension and

Gratuity the verification of correctness of emoluments is confined for a maximum

period of one year preceding the date of death of employee.

Cases of incomplete service records

a) Family Pension

1. If the deceased employee rendered more than one year but less than 7

years: The service and emoluments for the last one year of service is verified and the

amount of family pension is determined.

2. If the service rendered is more than 7 years: The service for the last 7 years

and emoluments for the service rendered in last one year should be verified and

accepted and family pension is determined.

3. If the service rendered is more than 7 years and the service for the last 7 years

is not capable of being verified and accepted, but the service for the last one year is

capable of being verified and accepted :

Pending verification of services for 7 years, family pension is calculated.

The services for the last 7 years should be verified and accepted within the next two

months and the amount of Family Pension at enhanced rate and the period for which it

is payable should be determined.

b) Death Gratuity

1) If the deceased employee rendered more than 5 years of service but less than

20 years of qualifying service and the spell of the last 5 years has been verified and

accepted: The amount of gratuity will be equal to 12 times of emoluments. Where the

verified and accepted service is less than 5 years of qualifying service the gratuity will

be the amount as indicated in the table reproduced in Para No.9.1

2) If the deceased employee had rendered more than 24 years of service and

entire service is not capable of being verified and accepted, but the service for the last

5 years has been verified and accepted, the gratuity equal to 12 times of the

emoluments is allowed on provisional basis. Final amount of gratuity should be

determined on the acceptance and verification of the entire service, to be done within

a period of 6 months of the issue of the authority of provisional gratuity and the

balance, if any, will be authorised to the beneficiaries.

Admissibility: Family Pension is admissible on the death of a Government Servant

while in service after having put in one year‘s service, and also to those with less than

one year‘s service if proper medical fitness certificate for appointment has been

submitted. It is also admissible in the case of death of a pensioner, receiving any

pension or compassionate allowance.

Definition of ‘Family’:- ‗Family‘ in relation to a Government Servant for the purpose

of Family Pension means:-



i) Wife or Husband (even in cases where the marriage took place

after retirement),

ii) A judicially separated wife/ husband if such separation was not

granted on the ground of adultery and the surviving spouse was not held guilty of

adultery;

iii) Sons, unmarried daughters, Widowed and divorced daughters,

legally adopted son/ unmarried daughter born/ adopted before or after retirement, who

have not attained 25 years of age;

iv) Posthumous child and

v) Parents who were wholly dependent on the Government Servants

when he/she was alive provided the deceased employee had not left behind a widow

/widower, eligible son or daughter or a widowed/divorced daughter, who will have a

prior claim to the family Pension in the order indicated.

It has since been decided by the Government that the income criteria in respect of

parents and widowed/divorced daughters will be that their earning is not more than

Rs. 2,550/- per month. The parents will get family pension at 30% of basic pay of the

deceased employee subject to a minimum of Rs. 1,275/- per month. They also will

have to produce an annual certificate to the effect that their earning is not more than

Rs.2,550 per month. Further, the family pension to the widowed/ divorced daughters

will be admissible till they attain the age of 25 years or upto the date of her re-

marriage, whichever is earlier.

It has also been decided by the Government on the basis of the recommendations of

the Fifth Central Pay Commission and in partial modification of this Department‘s

O.M No. 1(26)-P&PW/90-(E). dated 18.1.1993 that the Family Pension in respect of

sons /daughters (including widowed/ divorced daughter) will be admissible subject to

the condition that the payment should be discontinued/ not admissible when the

eligible son/ daughter starts earning a sum of Rs. 2,550/- per month from employment

in Government, the private sector, self employment, etc. It is further clarified that the

family pension to the son/daughter will be admissible till he/ she attains 25 years of

age or up to the date of his/ her marriage/ re-marriage whichever is earlier. There is

however, no change in the provisions about admissibility of family pension in respect

of sons/ daughters suffering from any disorder or disability of mind or who is

physically crippled or disabled as mentioned in the O.M dated 18.1.1993.

Admissibility of family pension to parents and widowed/ divorced daughter will be

effective from 1.1.1998 subject to fulfilment of other usual conditions. The cases

where family pension has already been granted to sons/ daughters after 1.1.1998

before issue/ implementation of this OM without imposition of earning condition need

not be reopened.

(G.I Dept. of Pen & Pen.Welfare O.M No. 45/51/97-P&PW(E) dtd. 5.3.98)



Parents of Government servants who died prior to 1-1-98 will also be entitled to

family pension, w.e.f. 1-1-98. The family pension wherever admissible to parents, the

mother will receive first and after her death, the father will receive the family pension.

Parents are eligible for family pension at the ordinary rate only i.e. 30% of the pay of

the deceased employee.

Payment of family pension is to be discontinued in the event of the eligible

sons/daughters (including widowed/divorced daughters) getting married/remarried or

on their earning a monthly income exceeding Rs.2550 or on attaining 25 years of age

whichever is earlier.

It has been decided that if the marriage of the disabled daughter is legally annulled,

she would be eligible for family pension for life from the date her marriage stands

annulled, subject to the following conditions:-

(i) Divorce is valid in law

(ii) Divorced daughter comes back to her parental home.

(iii) Disability is certified by an appropriate authority as required under

the rules.

(iv) The requirement regarding submission of the requisite certificates

as laid down under rule 54(6) of the CCS (Pension) rules for becoming eligible to

family pension for life shall continue to remain operative.

Similarly, the widowed disabled daughter would also be eligible for family pension

for life from the date of death of her husband, subject to fulfillment of above

mentioned conditions, as applicable in her case.

(Deptt. of Pension & P.W. No.45/51/97-P&PW(E) Vol.II dt. 25-7-2001)

Payment of family pension is to be allowed to the judicially separated spouse of the

deceased G.S. after his/her children cease to be eligibility for family pension till his/

her death or remarriage whichever is earlier.

(Deptt. of Pension & P.W. No.1/6/98-P&PW(E) dt. 5-7-1999)

Eligibility of divorced /widowed daughter for grant of Family Pension

The undersigned is directed to say that as per Clauses (ii) and (iii) of sub-rule (6) of

Rule 54 of the CCS (Pension) Rules, 1972 read with clause (b) of para 7.2 of this

Department‘s O.M. No. 45/86/97-P& P W(A)-Part I, dated the 27th

October, 1997,

son/daughter including widowed/divorced daughter shall be eligible for grant of

family pension till he/she attains the age of 25 years or up to the date of his/her

marriage/remarriage, whichever is earlier (subject to income criterion to be notified

separately). The income criterion has been laid down in this Department‘s

O.M.No.45/51/97-P&PW(E), dated the 5th

March, 1998 according to which, to be

eligible for family pension, a son/ daughter (including widowed/divorced daughter)

shall not have an income exceeding Rs.2550 per month from employment in

Government, the private sector, self employment, etc. Further order were issued vide

this Department‘s O.M. No.45/51/97-P&PW(E) (Vol.II), dated the 25th

July 2001

regarding eligibility of disabled divorced/widowed daughter for family pension for

life subject to conditions specified therein.



2. Government has received representations for removing the condition of age limit

in favour of divorced/widowed daughter so that they become eligible for family

pension even after attaining the age limit of 25 years. The matter has been under

consideration in this Department for some time. In consultation with the Ministry of

Finance, Department of Expenditure and the Ministry of Lay and Justice, Department

of Legal affairs etc., it has now been decided that there will be no age restriction in

the case of the divorced/widowed daughter who shall be eligible for family pension

even after their attaining 25 years of age subject to all other conditions prescribed in

the case of son/daughter. Such daughter, including disabled divorced/widowed

daughter shall, however, not be required to come back to her parental home as

stipulated in para 2(ii) of this Department‘s O.M. dated the 25th

July, 2001, which

may be deemed to have been modified to that extent.

(Dept. of Pen. & PW OM No.1/19/03-P & PW (E) dated 25-8-2004)

Extension of scope of family pension to unmarried daughters of Central

Government servants/pensioners

The undersigned is directed to say that as per existing provisions under clauses (ii)

and (iii) of sub-rule (6) of Rule 54 of the C.C.S. (pension) Rules, 1972, read with of

para 7.2 (b) of this Department‘s O.M. No.45/86/97-P&PW(A)-Part I dated the 27th

October 1997, son/daughter including widowed/divorced daughter is eligible for grant

of family pension till he/she attains the age of 25 years or up to the date of his/her

marriage/remarriage, whichever is earlier subject to income criterion laid sown in this

Department‘s O.M.No.45/51/97-P&PW(E) dated the 5th

March 1998 which stipulates

that a son/daughter, including widowed/divorced daughter, shall not have an income

exceeding Rs.2550/- per month from employment in Government, the private sector

and self employment, etc., to be eligible for family pension. Orders were also issued

vide this Department‘s O.M.No.45/51/97-P&PW (E) (Vol. II) dated 25th

July 2001

regarding eligibility of disabled divorced/widowed daughter for family pension for

life subject to conditions mentioned therein. Further, orders were issued for making

the widowed/divorced daughter eligible for family pension vide this Department‘s

O.M. of even number dated 25th

August, 2004.

2. The staff side of National Council (JCM) had raised the issue of extension of

scope of family pension to unmarried daughters of the government

servants/Pensioners even after attaining the age of 25 years at par with the

widowed/divorced daughters, which has been agreed to in principle. It has,

accordingly, been decided that the unmarried daughters beyond 25 years of age shall

also be eligible for family pension at par with the widowed/divorced daughters subject

to other conditions being fulfilled. Grant of family pension to

unmarried/widowed/divorced daughters shall be payable in order of their date of birth

and younger of them will not be eligible for family pension unless the next above her

has become ineligible for grant of family pension. It is further clarified that family



pension to unmarried/widowed/divorced daughters above the age of 25 years shall be

payable only after the other eligible children below the age of 25 years have ceased to

be eligible to receive family pension and that there is no disabled child to receive the

family pension.

(Dept. of Pension & Pensioners‘ welfare No.1/19/03-P&PW(E) dt. 6-9-2007)

WE.F. 1-1-2006

For the purpose grant of Family Pension, the ‗Family‘ shall be categorized as under:

Category-I

(a) Widow or widower, up to the date of death or re-marriage, whichever is

earlier;

(b) Son / daughter (including widowed daughter), up to the date of his/her

marriage/re-marriage or till the date he/she starts earning or till the age of 25 years,

whichever is the earliest

Category-II

(c) (c) Unmarried/Widowed/Divorced daughter, not covered by Category I above,

up to the date of marriage/re-marriage or till the date she starts earning or up to the

date of death whichever is earliest

(d) (d)Parents who were wholly dependent on the Government servant when

he/she was alive provided the deceased employee had left behind neither a widow nor

a child.

Family pension to dependent parents, unmarried/divorced/widowed daughter will

continue till the date of death.

Family pension to Unmarried/widowed/divorced daughters in Category II and

dependent parents shall be payable only after the other eligible family members in

category I have ceased to be eligible to receive family pension and there is no

disabled child to receive the family pension. Grant of family pension to children in

respective categories shall be payable in order of their date of birth and younger of

them will not be eligible for family pension unless the next above him/her has become

ineligible for grant of family pension in that category. (para 8.4 of OM dt. 2-9-2008)

The dependency criteria for the purpose of family pension shall be the minimum

family pension along with dearness relief thereon (para 8.5 dt. 2-9-2008)

The childless widow of a deceased Government employee shall continue to be paid

family pension even after her remarriage subject to the condition that the family

pension shall cease once her independent income from all other sources becomes

equal to or higher than the minimum prescribed family pension in the Central

Government. The family pensioner in such cases would be required to give a

declaration regarding her income from other sources to the pension disbursing

authority every six months. (para 8.6 dt. 2-9-2008)

It has now been decided to include the dependent disabled siblings (i.e.

brothers/sisters) of Government servants/pensioners in the definition of ‗family‘ for

the purpose of eligibility for family pension. Such disabled siblings shall be eligible



for family pension for life in the same manner and following the same disability

criteria, as laid down in rule 54 of the CCS (Pension) rules, 1972 in the case of

son/daughter of Government employees/Pensioners suffering from any disorder or

disability of mind (including mentally retarded) or physically crippled or disabled, so

as to render him/her unable to earn a living even after attaining the age of 25 years.

[Dept. of Pen. & PW no.1/15/2008-P&PW(E) dt. 17-8-2009]

RATES OF FAMILY PENSION. (W.E.F 1.1.96)

Last Pay or Average Emoluments whichever is higher--- 30%

Minimum-- Rs. 1,275/- [CDA scale w.e.f. 1-4-2004 =Rs.1913]

Maximum – Rs. 9,000/- [CDA scale w.e.f. 1-4-2004 =Rs.13500]

Last Pay/ Average Emoluments = Basic Pay, NPA & Stagnation Increment [CDA

Scale (1-4-2004) Basic Pay, NPA & Stagnation Increment + Dearness Pay (50% of

Basic Pay)]


( the pay in the pay scale in the case of HAG + and above)]

The family pension shall not be less than 30% of the minimum pay (not NPA) in the

revised scale introduced w.e.f. 1-1-96 of the post last held by the pensioner/deceased

Government servant.

W.E.F. 1-1-2006

Minimum Rs.3500 Maximum Rs.27000 (30% of highest Pay Rs.90000)

(para 8.1 of OM dt. 2-9-2008)

ENHANCED RATES OF FAMILY PENSION

i) A higher rate of family pension is payable for a period of 7 years

from the date following the date of death or for a period up to the date on which the

deceased Government Servant would have attained the age of 65 years (67 years in

cases where government is to retire at the age of 60 years in pursuance of the

notification No.GSR 248(E), DATED 13-5-1998 AND NOT WHERE Government

servant has already retired at the age of 58 years or would have retired at the age of 58

years but for his premature demise) had he survived whichever is earlier, if the

Government servant has rendered not less than 7 years of continuous service.

ii) In the case of death while in service the family will be entitled for

higher rate of family pension at the rate of 50 % of basic pay or twice the family

pension whichever is less.

iii) In the event of death of Government servant after retirement the

family is entitled for higher rate of family pension at the rate of 50% of basic pay or

twice the family pension or normal pension whichever is less.

W.E.F. 1-1-2006

The enhanced family pension under Rule 54(3)(a)(i) shall be payable to the family of

a Government servant who dies in service from the date of death of the Government



servant for a period of ten years, without any upper age limit. (para 8.2 of OM dt. 2-9-

2008)

Whether the period of 10 years for

payment of enhanced family pension

would also apply in the case of a

Government servant who dies before 1-1-

2006 and in respect of whom the family

was receiving enhanced family pension

as on 1-1-2006.

Yes. The period of 10 years for payment

of enhanced family pension will count

from the date of death of the Government

servant. These orders will, however, not

apply in a case where the period of seven

years for payment of enhanced family

pension has already been completed as on

1-1-2006 and the family was in receipt of

normal family pension on that date.


The quantum of family pension available to the old family pensioners shall be

increased as follows:-

Age of family pensioner Additional quantum of family pension

From 80 years to less than 85 years 20% of basic family pension




100 years or more 100% of basic family pension

The pension sanctioning authorities should ensure that the date of birth and the age of

a family pensioner is invariably indicated in the Form 3 (regarding details of family)

and the pension payment order to facilitate payment of additional family pension by

the pension disbursing authority as soon as it becomes due. The amount additional

family pension will be shown distinctly in the pension payment order (para 8.3 of OM

dt. 2-9-2008)

The additional quantum of family pension, on attaining the age of 80 years and above,

would be admissible from the 1st day of the month in which his date of birth falls




DEATH GRATUITY

In the event of death in harness, the Death Gratuity shall be admissible at the

following rates:-

Emoluments = Average Emoluments / Last Pay whichever is higher

Plus DA on the date of death.

Average Emoluments/ Last Pay = Basic Pay, NPA & Stagnation Increment.

Length of Service Rate of Gratuity

Less than one year 2 times of emoluments.

One year or more but less than

5 years.

6 times of emoluments.

5 years or more but less than

20 years.

12 times of emoluments.

20 years or more Half of emoluments for every completed six

monthly period of qualifying service subject to a

maximum of 33 times emoluments provided that

the amount of Death Gratuity shall in no case,

exceed 3.5 Lakh rupees w.e.f. 1.1.96. [Rs.10

Lakhs, w.e.f. 1-1-2006 (para 6.1 of OM dt. 2-9-

08)]

Definition of Family: For the purpose of payment of death gratuity, ‗family‘ in

relation to a Government servant means:

i) Wife or wives (including judicially separated),

ii) Husband(including judicially separated),

iii) Sons/stepsons/adopted sons,

iv) Unmarried daughters/ stepdaughters/adopted daughters,

v) Widowed daughters/ stepdaughters/ adopted daughters,

vi) Father including adoptive father if personal law permits adoption;

vii) Mother including adoptive mother if personal law permits adoption;

viii) Brothers/ step brothers below 18 years of age;

ix) Unmarried/ Widowed sisters including step-sisters;

x) Married daughters; and

xi) Children of pre-deceased son. (Rule 50(6))

Persons to whom gratuity is payable.

i) Where a valid nomination exists:- If the nominee- family member or members

are surviving and are eligible to receive the gratuity, payment will be made to all such

nominees in the shares indicated in the nomination. Eligibility will have to be checked

whether the nominees fulfill the conditions as on the date of death. For example,

brother attaining the age of 18 years or sister getting married before death of the



official becomes ineligible. If these events take place after the death of the official but

before the payment is made, their eligibility will not be affected. If all the nominees

are alive and are eligible, payment will be made as per the nomination without any

difficulty.

ii) Where a part of the nomination only is valid:- If only some members of the

family become ineligible and the others nominated are eligible, the share/ shares of

the ineligible members will be paid equally to the eligible nominees.

iii) Where there is no valid nomination:- In cases where the entire nomination

becomes invalid due to the nominee(s) as also the alternate nominee(s) either pre-

deceasing the official or becoming ineligible or where no nomination was made,

payment will be made as under:

a) in equal shares to the surviving members of the family,

viz., spouse, sons and daughters .

b) if there are no surviving members as in (a) above, to other

members of the family as in (v) to (xi) of Para 9.2 above.

After obtaining the claim/ claims from the family, Form-18 is completed. It is sent to

Accounts Officer with a covering letter in Form-19 alongwith the documents listed

therein (from-19) within one month of the claim.

The DOT Cell(CCA) will issue a sanction letter in favour of claimant or claimants

indicating the amount of provisional family pension and 100% of gratuity. The

amount recoverable from the gratuity is also indicated.

After the issue of sanction letter, the provisional family pension and gratuity after

deducting the dues are drawn & disbursed by the DOT Cell (CCA) to the

claimant/claimants

On receipt of the papers requisite checks are exercised and section I of Part-II of

Form-18 is completed. The amount of balance of gratuity is determined after

adjusting all dues. Then DOT Cell to draw & disburse the balance of gratuity to the

claimant/ claimants. The fact of issue of pension payment order is reported to the

Head of Office.

When both husband and wife are Government servants

On the death of both husband & wife, the children of the deceased couple will be

granted two F.P. subject to the following limits: - (1-1-1996)

1. If both or one of the family pension is payable at the higher rate- Maximum

Rs.15000

2. If both the F.Ps. are payable at the normal rate –Rs.9000

(No.45/1/2001-P&PW(E) dt. 30-6-2005)

Payment of benefits when an official’s where-abouts not known.

If an employee is missing and his whereabouts are not known, his family can be paid

the retirement benefits. For this purpose, the family should have lodged a complaint



with the Police Station concerned and obtained a report that the employee has not

been traced after all efforts had been made.

Benefits payable in the first instance.: Salary due, leave encashment due and the

amount of GPF.

After one year.: i) Death Gratuity limited to the amount of Retirement

Gratuity; (ii) Family Pension from the date of FIR or expiry of leave whichever is

later ; and (iii) Accumulations from the Savings Fund under Group Insurance Scheme.

The nominees/ dependants should furnish an Indemnity Bond that all payments shall

be adjusted against the payment due to the employee in case he/ she appears on the

scene at a later date and makes a claim.



After death is established or seven years.:

i) Difference between death gratuity and retirement gratuity;

ii) Insurance cover admissible under Group Insurance Scheme;

iii) Deposit Linked Insurance Scheme(If conditions are satisfied.)

The claimants should produce proper and indisputable proof of death or

Decree of the Court that the employee concerned should be presumed to be dead as

laid down in Section of 108 of the Indian Evidence Act.

Subscriptions for one year and insurance premium alone for the next six

years will be recovered with interest from the amounts payable on account of Savings

Fund and Insurance Fund respectively under Group Insurance Scheme.

If an employee dies while in service, his family will be eligible for immediate

monetary relief of three months‘ pay or Rs.8000, which ever is less in the form of

advance(payable only to the person, in the same manner as payment of death

gratuity), which is adjustable within 6 months from arrears of pay & allowances,

leave salary, death gratuity, balance in GPF or any other payment due in respect of

deceased official.

Benefits from Welfare Fund

Immediate financial assistance

to the family of BSNL

employees who die in Harness.

Rs.7000/- irrespective of the status of the employee

i.e. whether he was a permanent or temporary official

or temporary status Mazdoor.

The basic pay of the deceased employee should not be

more than Rs.12750/-(CDA Pay-scale) on the date of

his/her death.

Financial assistance in cases of death occurred due to attack by robbers, terrorist, riots

etc.,

(i) Death due to attack by robbers, terrorist, riots etc., while on duty Rs.10000/-

(ii) Death due to attack by robbers, terrorists riots etc., while not on duty Rs.5000/-

In case of Temporary Status Mazdoors and casual labourers also the above amount is

to be paid to the bereaved families.

The financial assistance indicated above will be in addition to the immediate relief of

Rs.7000/- and lump sum compensation wherever applicable as provided under the

company‘s orders.

5.Financial Assistance in case of death and Booking of expenditure thereof:- It has

been decided that henceforth immediate financial assistance to the family of deceased

employee be raised from Rs.7000/- to Rs.10000 and expenditure may continue to be

met from the Welfare Fund.

These orders shall be effective from the financial year 2006-07.

(BSNL HQ No.12-1/2005-BSNL (Welfare) dt. 24-4-2006)]



4. Financial assistance in case of death: It has been decided that the immediate

financial assistance of Rs.15000 in case of death of employee be paid immediately to

the family of deceased employee from the administrative fund, if the welfare fund is

not available,. It can be recouped later from the Welfare fund

[BSNL HQ No.12-1/2009-BSNL(WL) dt. 1-6-2009)

Dearness relief to re-employed pensioners and employed family pensioners:-

(1) Dearness Relief at the rates applicable from time to time shall be admissible

on Family Pension.

(2) Re-employed pensioners (who held posts below Group ‗A‘ and those Ex-

servicemen who held posts below the ranks of commissioned officers at the time of

their retirement ) will be entitled to dearness relief on their pension.

(3) Re-employed pensioners(who held Group-A post or posts of the ranks of

commissioned officers at the time of their retirement ) will not be entitled to dearness

relief on pension.

POINTS OF DOUBT CLARIFICATION

Who will make the payment of:

i)DCRG

ii)Commuted value of pension

iii)Provisional pension

iv)Leave encashment

v)Accumulation in the CGEGIS‘80 &

CGEIS‘77

vi)GPF final payment on

superanuation/retirement

In respect of item no.(i) to (iii) payments will

be made by the DOT Cell for the employees

whether on deemed deputation or absorbed in

BSNL.

For item no.(iv) to (vi) payment will be made

by the DOT Cell to employees who are on

deemed deputation but BSNL will make

payments to the employees who are absorbed

in BSNL.

(DOT Lr.No.7-1/2000-TA-I/17 dt. 18/10/2000)

Central Civil Services (Pension)Rules,1972

“37A. Conditions for payment of pension on absorption consequent upon

conversion of a Government Department into a Central Autonomous body or a

Public sector Undertaking:-

(1) On conversion of a department of the Central Government into a public sector

undertaking or an autonomous body, all government servants of that Department shall

be transferred en-masse to that public sector undertaking or autonomous body, as the

case may be, on terms of foreign service without any deputation allowance till such

time as they get absorbed in the said undertaking or body, as the case may be, and

such transferred government servants shall be absorbed in the public sector under

taking or autonomous body, as the case may be, with effect from such date as may be

notified by the government.



(2) The central government shall allow the transferred government servants an

option to revert back to the government or to seek permanent absorption in the public

sector undertaking or autonomous body, as the case may be.

(3) The option referred to in sub-rule(2) shall be exercised by every transferred

government servant in such manner and within such period as may be specified by the

government.

(4) The permanent absorption of the government servants as employees of the

public sector undertaking or a autonomous body shall take effect from the date on

which their options are accepted by the government and on and from the date of such

acceptance, such employees shall cease to be government servants and they shall be

deemed to have retired from government service.

(5) Upon absorption of government servants in the public sector undertaking or

autonomous body, the posts which they were holding in the government before such

absorption shall stand abolished.

(6) The employees who opt to revert to government service shall be re-deployed

through the surplus cell of the government.

(7) The employees including quasi-permanent and temporary employees but

excluding causal labourers, who opt for permanent absorption in the public sector

undertaking or autonomous body, shall on and from the date of absorption, be

governed by the rules and regulations or bye laws of the public sector undertaking or

autonomous body, as the case may be.

(8) A permanent government servant who has been absorbed as an employee of a

public sector undertaking or autonomous body shall be eligible for pensionary

benefits on the basis of combined service rendered by him in the government and in

the public sector undertaking or autonomous body in accordance with the formula for

calculation of pension/family pension under these rules as may be in force at the time

of his retirement from the public sector undertaking or autonomous body, as the case

may be.

[ For at his option, to receive prorata retirement benefits for the service rendered

under the Central Government in accordance with orders issued by the Central

Government.(Dept. of P & P.W.No.4/66/2005-P&PW(D) dt. 14-10-2005)]

EXPLANATION:- The amount of pension/family pension of the absorbed

employee on superannuation from public undertaking/autonomous body shall be

calculated in the same way as would be the case with a Central Government

servant, retiring on superannuation, on the same day;



(9) The pension of an employee under sub-rule(8) shall be calculated on the basis

of his last ten months‘ average pay.

(10) In addition to pension or family pension, as the case may be, the employees

shall also be eligible to dearness relief as per industrial dearness allowance pattern.

(11) The benefits of pension and family pension shall be available to quasi-

permanent and temporary transferred government servants after they have been

confirmed in the public sector undertaking or autonomous body.

(11.A) A permanent Government servant absorbed in a public sector

undertaking/autonomous body or a temporary/quasi permanent government servant

who has been confirmed in the public sector undertaking/ autonomous body

subsequent to his absorption therein, shall be eligible to seek voluntary retirement

after completing 10 years of qualifying service with the government and autonomous

body/public sector undertaking taken together, and he/she shall be eligible for pro-rata

pensionary benefits on the basis of combined qualifying service

(12) The Central government shall create a Pension fund in the form of a trust and

the pensionary benefits of absorbed employees shall be paid out of such pension fund.

(13) The Secretary of the administrative Ministry of the public sector undertaking

or autonomous body shall be the chairperson of the Board of Trustees which shall

include representatives of the Ministries of finance, Personnel, Public grievances and

Pensions, Labour, concerned public sector undertaking or autonomous body and their

employees and experts in the relevant field to be nominated by the central

government.

(14) The procedure and the manner in which pensionary benefits are to be

sanctioned and disbursed from the pension fund shall be determined by the

government on the recommendation of the Board of trustees.

(15) The government shall discharge its pensionary liability by paying in lump sum

as a one time payment to the Pension fund the pro rate pension or service gratuity and

retirement gratuity for the service rendered till the date of absorption of the

government servant in the public sector undertaking or autonomous body.

(16) The manner of sharing the financial liability on account of payment of

pensionary benefits by the public sector undertaking or autonomous body shall be

determined by the government.



(17) Lump sum amount of the pro rate pension shall be determined with reference

to commutation Table laid down in central Civil services (commutation of Pension)

rules,1981.

(18) The public sector undertaking or autonomous body shall make pensionary

contribution to the pension fund for the period of service to be rendered by the

concerned employees under that undertaking or body at the rates as may be

determined by the Board of trustees so that the pension fund shall be self-supporting.

(19) If, for any financial or operational reason, the trust is unable to discharge its

liabilities fully from the pension fund and the public sector undertaking or

autonomous body is also not in apposition to meet the shortfall, the government shall

be liable to meet such expenditure and such expenditure shall be debited to either the

fund or to the public sector undertaking or autonomous body, as the case may be.

(20) Payments of Pensionary benefits of the pensioners of a government

Department on the date of conversion of it into a public sector undertaking or

autonomous body shall continue to be the responsibility of the government and the

mechanism for sharing its liabilities on this account shall be determined by the

government.

(21) Nothing contained in sub-rules(12) to (20) shall apply in the case of

conversion of the Departments of Telecom services and Telecom Operations into

Bharat sanchar Nigam Limited, in which case the pensionary benefits including

family pension shall be paid by the government.

(22) For the purposes of payment of pensionary benefits including family pension

referred to in sub-rule(21), the government shall specify the arrangements and manner

including the rate of pensionary contributions to be made by Bharat sanchar Nigam

Limited to the government and the manner in which financial liabilities on this

account shall be met.

(23) The arrangements under sub-rule(22) shall be applicable to the existing

pensioners and to the employees who are deemed to have retired from the government

service for absorption in Bharat sanchar Nigam Limited and shall not apply to the

employees directly recruited by the Bharat sanchar Nigam Limited for whom it shall

devise its own pension scheme and make arrangements for funding and disbursing the

pensionary benefits.

(24) Upon conversion of a Government department into a public sector undertaking

or autonomous body:-

(a) the balance of provident fund standing at the credit of the absorbed employees

on the date of their absorption in the public under taking or autonomous body shall,

with the consent of such undertaking or body, be transferred to the new Provident

fund account of the employees in such undertaking or body, as the case may be;



(b) earned leave and half pay leave at the credit of the employees on the date of

absorption shall stand transferred to such undertaking or body, as the case may be;

© the dismissal or removal from service of the public sector undertaking or

autonomous body of any employee after his absorption in such undertaking or body

for any subsequent misconduct shall not amount to forfeiture of the retirement

benefits for the service rendered under the government and in the event of his

dismissal or removal or retrenchment the decisions of the undertaking or body shall

be subject to confirmation by the Ministry administratively concerned with the

undertaking or body.

(25) In case the government disinvests its equity in any public sector undertaking

or autonomous body to the extent of fifty-one percent or more, it shall specify

adequate safeguards for protecting the interests of the absorbed employees of such

public sector undertaking or autonomous body.

(26) The safeguards specified under sub-rule(25) shall include option for voluntary

retirement or continued service in the undertaking or body, as the case may be, or

voluntary retirement benefits on terms applicable to government employees or

employees of the public sector undertaking or autonomous body as per option of the

employees, assured payment of earned pensionary benefits with relaxation in period

of qualifying service, as may be decided by the government.

[(Department of Pen. and PW) (The Gazette of India-Extraordinary)

No.4/61/99-P&PW(D) dt. 30-9-2000 & No.4/61/99-P&PW(D) dt. 28-12-2002]

S.O.1821(E). In exercise of the powers conferred by the proviso to article 309 and

clause (5) of Article 148 of the constitution and after consultation with the

Comptroller and Auditor General of India in relation to persons serving in the Indian

Audit and Accounts Department and in supersession of the notification number S. O.

1487(E) dated 14th

October, 2005 except things done or omitted to be done before

such supersession, the President herby makes the following rules further to amend the

Central Civil Services (Pension) Rules, 1972, namely:-

1. (1) These rules may be called the Central Civil Services (Pension)

(Amendment) Rules, 2007.

(2) They shall be deemed to have come into force from the 30th

day of

September, 2000 i.e. date from which provision of pro-rata pension was withdrawn.

2. In the Central Civil Services (Pension) Rules 1972, in rule 37A, for sub-

rule(8), the following sub rule shall be substituted namely:-

A permanent Government servant who has been absorbed as an employee of a public

sector undertaking or autonomous body shall be eligible for pensionary benefits on

the basis of combined service rendered by him in the Government and in the public



sector undertaking or autonomous body in accordance with the formula for

calculation of pension/family pension under these rules as may be in force at the time

of his retirement from the public sector undertaking or autonomous body, as the case

may be or at his option to receive pro-rata retirement benefits for the service rendered

under the Central Government in accordance with the orders issued by the Central

Government.

Explanation:- The amount of pension/ family pension of the absorbed employee on

superannuation from Public Sector Undertaking/Autonomous Body shall be

calculated in the same way as would be the case with a Central Government servant

retiring on superannuaion, on the same day.

EXPLANATORY MEMORANDUM

Option to draw pro-rata monthly pension available to the Government servants who

were transferred and absorbed in Public Sector Undertakings or autonomous Bodies

set up consequent upon conversion of a Government Department under Department of

Pension and Pensioner‘s Welfare‘s O.M.No.41/18/87-P & PW (D) dated 5-7-1989

was withdrawn w. e .f. 30-9-2000 vide Notification No. S.O. 904(E) dated 30-9-2000.

The same provision was restored through Notification No. S. O. 1487(E) dated 14-10-

2005 w. e. f. 14-10-2005. The same provision has been restored through this

notification w. e. f. 30-9-2000. This is certified that no one shall be adversely affected

by giving retrospective effect to this notification.

(Dept. Pen. &PW Notification F.No.4/66/2005-P& PW (D) dated 25-10-2007)

Applicability of revised rules of CCS (Pension )Rules 1972 consequent to the 6th

CPC to the Government employees absorbed in BSNL –Clarification -reg

I am directed to refer to this Department‘s letter of even number dated 4th

/ 15th

May,

2009 to give the following clarification on the applicability of revised rules of CCS

(Pension) Rules, 1972 consequent to 6th

CPC to the Government employees absorbed

in BSNL with regard to emoluments, qualifying service, family pension, DCRG and

commutation of pension:-

Pension

1.Emoluments: The emoluments for the purpose of all pensionary benefits (other

than gratuity) shall be equal to Basic pay plus Dearness Pay (wherever applicable).

The para 5.2 and 5.3 of DOP & PW shall be applicable from 1-1-2006 subject to

provisions of para 2 of DOP & PW‘s OM no.38/37/08-P&PW(A) dated 11-12-2008.

2. Qualifying Service: The revised rules shall be applicable from 2-9-2008

3. Minimum Pension: The present method of calculation of minimum pension which

is 50% of the minimum of the lowest pay scale shall continue.

4. Minimum Family Pension: The minimum family pension shall be 50% (should be

30%) of the minimum of the lowest pay scale



DCRG

1. Emoluments: Emoluments for the purpose of all types of gratuities shall be equal

to Basic Pay plus Dearness Pay (Wherever applicable) plus IDA (as applicable)

2. Enhancement in maximum limit of DCRG: The enhanced limit for all kinds of

gratuities may be made applicable from 1-1-2006

Commutation of Pension

1. For those retiring between 1-1-2006 to 1-9-2008 (both inclusive):

Cases have not become absolute as on 2-9-2008: New table shall be made

applicable with prevalent pay scale as on date of retirement

Cases which have already become absolute: The additional amount of commutable

pension due to revision of pay shall be commuted in accordance with new table.

2. For those retiring on or after 2-9-2008: New commutation table shall apply

with prevalent pay scale as on date of retirement

This issues with the approval of the competent authority

(DOT Lr. No.40-31/2008-Pen(T) dt. 12-8-2009)

Pension Liability for Bharat Sanchar Nigam Ltd. (BSNL) towards pensionary

benefits including Family Pension to its employees

Reference this Department‘s letter No.1045/2003-B dated 15th

June, 2006 on the

above noted subject conveying the following position:-

(i) Annual pension liability of the Government in respect of employees who

retired prior to 1-10-2000 and those who have worked/ are working in BSNL on

deemed deputation and those who are absorbed in BSNL shall not exceed 60% of the

receipt to the Government on the following items:-

(a)Dividend income from MTNL/BSNL

(b)Licence fee from MTNL/BSNL

©corporate Tax/Excise Duty/Service Tax paid by BSNL

(ii) Any amount exceeding (i) shall be borne by BSNL

(iii) Pensionary contribution from BSNL would be made to Government as per

FR-116

(iv) Employees recruited directly by BSNL on or after 1-10-2000 shall not be

covered under this section

2. In this context, it is hereby clarified that the above said limit of 60% is for

normal funding. This does not in any way distract from the fact that the ultimate

liability towards pensionary benefits including family pension to the BSNL

employees (excepting those recruited after 1-10-2000), as per sub-rule 21 of Rule 37-

A of CCS (Pension) Rules, 1972, lies with the Government of India. If BSNL, for any

reason, is not able to contribute to the extent prescribed in para 1 above, the

Government of India will still pay the admissible pensionary benefits including family

Pension to BSNL employees (excepting those recruited after 1-10-2000)



(DOT No.40-12/2007-Pen.(T) dt. 5-1-2009)

Sub : Payment of gratuity as per provisions of BSNL Employees' Gratuity Trust

Rules.

1. Bharat Sanchar Nigam Limited on its formation has appointed many persons

as its

employees on or after 01.10.2000. In addition, BSNL has regularized many persons

who were working in DOT/DTS/DTO and not having temporary status as on

30.09.2000, as its employees on or after 1.10.2000. The above-mentioned employees

hereinafter called as ‗directly recruited employees‘ are covered by EPF Act & EPF

Rules 1952 regarding their provident fund and other related benefits etc.

2. As per the Payment of Gratuity Act 1972 above-mentioned ‗directly recruited

employees‘ are eligible to get death-cum-retirement gratuity. In order to comply with

the provisions of the Payment of Gratuity Act 1972, BSNL has framed BSNL

Employees Gratuity Rules for its ‗directly recruited employees‘. The Board of

Directors of BSNL in its 108th Meeting has approved BSNL Employees Gratuity

Rules.

3. BSNL Employees Gratuity Rules are applicable to its ‗directly recruited

employees‘ as mentioned in Para 1 above. This Gratuity Rules will also be applicable

to persons who will be appointed in future.

4. BSNL Employees Gratuity Rules will not be applicable to the employees of

the

Department of Telecommunications and erstwhile Department of Telecom Services &

Department of Telecom Operation who have already been absorbed and / or will be

absorbed in future in BSNL through Presidential Order issued by the Department of

Telecommunications / to be issued in future by the competent authority and who are

covered by Rule 50 of CCS (Pension) Rules 1972 read with Rules 37A of CCS

(Pension) Rules 1972 and accordingly pension contributions are paid by BSNL to

CCA on their account so that pension and death cum- retirement gratuity are paid by

the Govt. of India to such employees.

5. BSNL Management have also extended the benefit of gratuity as per BSNL

Employees Gratuity Trust Rules to following categories of employees or nominees of

such employees.

(a) Casual labourers / Mazdoors not having temporary status, who were regularized

by BSNL on or after 01.10.2000, retired or died in harness & governed by the order

No. 500-85/CA II/BSNL/EPF/Vol. III dt. 10.05.2007, 25.05.2007 & 21.06.2007 and

not paid pensionary and other retirement benefits including death-cum-retirement

gratuity by Department of Telecommunication



(b) Persons who were appointed by BSNL on compassionate ground on or after

1.10.2000 and governed by the order No. 500-85/CA II/BSNL/EPF/Vol. III dt.

10.05.2007, 25.05.2007 & 21.06.2007 and not paid pensionary and other retirement

benefits including death-cum-retirement gratuity by Department of

Telecommunication

6. The copy of BSNL Employees Gratuity Rules is enclosed.

7. Various eligibility criteria i.e. conditions for grant of gratuity to the ‗directly

recruited employees‘ have been given in Para 1, 22, 23, 24, 25, 26, 28 & 29 of BSNL

Employees Gratuity Trust Rules. The salient features of BSNL Employees Gratuity

Rules are as follows:

a) To be eligible for getting the gratuity benefit the employees as mentioned in Para 1

& 5 above, must have completed 5 (five) years continuous service before their

retirement on superannuation / resignation / retirement / termination / permanent

incapacity due to bodily or mental infirmity

b) ‗Retirement‘ means termination of the service of any employee otherwise than on

superannuation

c) ‗Continuous Service‘ means uninterrupted service and includes service, which is

interrupted by sickness, accident, leave, lay-off or lockout, or cessation of work not

caused due to any fault of the employee concerned.

d) In case of death i.e. died in harness and disablement the condition of completion of

the 5 (five) years continuous service is not applicable. In such case the amount of

gratuity will be paid to nominee(s) of the employee and in the absence of nomination

to the legal heir(s) of the employee

e) In case of termination on account of misconduct, insolvency or inefficiency the

employee is not eligible for getting the gratuity

f) In case the employee is terminated from service for riotous or disorderly conduct or

any other act of violence on his part or for any act, which constitutes an offence

involving moral turpitude provided such offence, is committed by him in the course of

his employment, the amount of gratuity may be wholly or partly forfeited.

g) In case the employee is terminated from service for any act, willful omission or

negligence causing any damage or loss or destruction of property belonging to BSNL,

the amount of gratuity to the extent of the damage or loss so caused, shall be forfeited.

h) The amount of gratuity payable will be equal to fifteen days‘ salary for each

completed year of service subject to a maximum of Rs. 3.5 lakh (Rupees three lakh

fifty thousand)

i) Fifteen days wages / salary shall be calculated by dividing the monthly rate of

wages /salary last drawn by him, by twenty-six and multiplying the quotient by

fifteen.



j) Salary / wages for the purpose of calculation of gratuity means the sum paid by

BSNL to the employee as basic salary / wages i.e. basic pay together with any

dearness allowance and it shall not include commission, HRA, PLI, overtime and

other allowance & perquisite etc.

k) Any part of service period of six months or more, after completion of the initial

period of 5 years is to be treated as one year. However, all the concerned authority of

Circle / SSA / Civil & Electrical Division /Maintenance & Project areas / other must

scrupulously observe and follow the various provisions of BSNL Employees Gratuity

Trust Rules before allowing the gratuity benefit to the eligible employees as

mentioned above.

8. In case of eligible employees as per BSNL Employees Gratuity Trust Rules

the

concerned Head of Circle / SSA / Civil & Electrical Division / Maintenance & Project

Area / Other Administrative Units shall sanction the amount of gratuity amount

payable to such employees as permissible under BSNL Employees Gratuity Trust

Rules and account for the expenditure to accode for ‗Gratuity‘ under respective

‗Remuneration‘ Schedule.

8.1 In case the superannuation / resignation / retirement / termination / death /

permanent incapacity due to bodily or mental infirmity of the directly recruited

employees, has taken place up to 31.03.2008 and in case of employees mentioned in

Para 5 above necessary liability for gratuity amount payable to such employees as

permissible under BSNL Employees Gratuity Trust Rules shall be created in the

accounts of 2007-08 positively by debiting the expenditure to accode for ‗Gratuity‘

under respective ‗Remuneration‘ Schedule and crediting the amount to liability

accode under 119 / 419 schedule. All such liabilities on account of retirement-cum-

death gratuity must be paid to the employees / nominees of employees / legal heirs of

employees within 30 days from the date of issue of this order.

(BSNL HQ No. No. 500-50/2007-08/CA II/BSNL Dated 15th May 2008)

Sub: Nomination in respect of BSNL directly recruited Employees covered under

BSNL Employees’ Gratuity Trust Rule.

Ref: This office letter No. 500-50/2007-08/CA II/BSNL dt. 15.05.2008 (Circular

No. 135)

Please refer to Para 37 of BSNL Employees Gratuity Trust Rules regarding

nomination in respect of death-cum-retirement gratuity to be submitted in the

prescribed form by the ‗directly recruited employees‘ of BSNL as mentioned in Para

2 of the letter under reference. Copies of Nomination Form i.e. Form ‗F‘, Form ‗G‘ &

Form ‗H‘ in respect of gratuity are enclosed.



Nomination in Form ‗F‘ for death-cum-retirement gratuity shall be obtained from all

the ‗directly recruited employees‘ who are eligible for getting gratuity as per BSNL

Employees Gratuity Trust Rules, which has been circulated through letter under

reference. Nomination in Form ‗G‘ shall be obtained from the concerned ‗directly

recruited employees‘ as per terms &conditions mentioned in Sub – Para (D) of Para

37 of BSNL Employees Gratuity Trust Rules. The ‗directly recruited employees‘ may

modify their nomination and in such case they will submit modification particulars in

Form ‗H‘. Nomination Form for death-cum-retirement gratuity submitted by the

‗directly recruited employees‘ shall be countersigned by the concerned Head of the

Circle / SSA / Civil & Electrical Division / Maintenance & Project Area / Other

Administrative Units or by an officer nominated who is not below rank of SDE or

equivalent rank. Such counter-signed nomination form shall be pasted in the Service

Book of the concerned ‗directly recruited employees‘

In respect of all the existing ‗directly recruited employees‘ the process of obtaining

nomination form in prescribed form, countersigning and keeping the same in Service

Book shall be completed within one month from date of this letter.

(BSNL HQ No. 500-50/2007-08/CA II/BSNL Dated 19th May 2008)

Encashment of Leave

[Encashment is admissible if no reduction in the amount of Pension/ gratuity has been

ordered.(Rule 39(5)(A)]

In terms of the instructions issued by his Department vide O.M.No.14028/18/86-

Estt.(L), dated 22-6-1987, a Government servant, who is compulsorily retired as a

measure of punishment under disciplinary rules and the disciplinary authority has

imposed any reduction in the amount of his pension (including gratuity) under Rule

40 of the CCS (Pensions) Rules 72, he is not being allowed encashment of leave on

such retirement.

2. The demand of the staff side to allow encashment of unutilized earned leave to

those Central Government employees, who are compulsorily retired as a measure of

punishment and in whose case a cut in pension (including gratuity) has been imposed

by the disciplinary Authority, has been reconsidered in consultation with the Ministry

of Finance. It has now been decided that in such cases where the government servants

are compulsorily retired as a measure of punishment and in whose cases even if a cut

in pension (including gratuity) has been ordered, the benefit of encashment of earned

leave at the time of such retirement shall be allowed. It has accordingly been decided

to delete the relevant Rule 39(5-A) of Central Civil Services (Leave) Rules, 1972.

These orders will be effective from the date of issue

(M. O. Per. & Trg. O.M.No.14028/1/2004-Estt.(L) dt. 13-2-2006)

When an employee retires on superannuation while under suspension or while

disciplinary or criminal proceedings are pending against him, the whole or part of

cash equivalent of leave salary may be with held to meet recoveries from him possibly



arising on conclusion of the proceedings. On conclusion of the proceedings, payment

may be released after adjustment of government dues, if any;

In the case of death while on leave with leave salary, the benefit of increment falling

due during the period of leave will be given even though the increment was not

actually drawn. The benefit will be in the form of ex-gratia payment which should be

got sanctioned by Head of Department. The ex-gratia payment will be the difference

between (1) leave salary and cash equivalent of leave salary actually paid ( which will

be based on the pay last drawn ) and (ii) the leave salary and cash equivalent of leave

salary that would be admissible if the increment falling due during the period of leave

is also taken into account. (G.I.D (3) Rule 39)

Encashment of leave may be sanctioned by the authority competent to sanction

EL.(Rule 39-C)

After payment of cash equivalent of leave salary, if DA is sanctioned with

retrospective effect, the difference due on the basis of enhanced DA is to be paid.

(G.I.O (9) Rule 39)

A Govt. Servant may be permitted to encash 10 days earned leave at the time of

availing of L.T.C subject to the condition that -

a) the total leave so encashed during the entire career does not exceed 60 days in

the aggregate;

b) earned leave of at least an equivalent duration is also availed of

simultaneously by the employee;

c) a balance of at least 30 days of earned leave is still available to the credit of

the employee after taking into account the period of encashment as well as leave;

d) the total encashment of EL allowed to a Govt.Servant along with L.T.C while

in service and as per the provisions of the CCS(Leave) Rules (on death/ retirement or

resignation) should not exceed the maximum limit / ceiling of 300 days or 150 days as

the case may be. (Dept. of Per & Trg O.M. No. 14028/7/97- Estt. (L) dtd. 7.10.97)

Formula for Encashment of EL

{(Pay + DA admissible on Date of retirement / Death ) x (Number of days of E.L. at

credit on the date of retirement / Death subject to a maximum of 300 days)} ÷ 30

(Rule 39 (2) (b))

Personal Pay granted to Govt. Servant either for passing Hindi examination or for

adopting small family norms cannot be taken into account for the purpose of

computing encashment of leave.

( DOT Lr No. 1-4/92-NCG dtd. 17.7.92)

In the case of resignation from service encashment is permissible up to 50% of earned

leave at credit or 150 days, whichever is less.

Pay for the purpose of Leave Encashment: Basic Pay, NPA, Stagnation Increment,

Deputation Allowance, Personal Pay (except P.P for Hindi/ Small Family Norms)



Only Pay admissible on the date of retirement plus Dearness allowance admissible on

that date are to be taken into account for leave encashment. The teaching allowance

will not be included in the calculation as it is not the part of pay defined in FR 9(21)

(DOT Lr.No.36-2/2002-Pen(T)Pt. Dt. 25-2-2003 )

Treatment of Headquarter Allowance for computation of Earned Leave at the time of

retirement-clarification regarding

I am directed to forward a photocopy of DOP&T, ID No.14028/1/2005-Estt.(L), Part

file, dated 2-9-2005 on the above subject.

2.The clarification on the issue was sought by Department of Telecom from

Department of Personnel and Training. In Department of Posts, the PLI Directorate

has also taken up a similar issue for clarification. In view of the clarification given to

Department of Telecom by DOP&T, the Headquarter Allowance is not to be taken

into account for calculating leave encashment benefits at the time of retirement. The

said clarification may be followed scrupulously.

(Dept. of Posts Lr.No.1-10/2004-PAP dt. 9-12-2005)

Encashment of HPL against shortfall in Earned Leave of 300 days on retirement

in respect of unabsorbed officers working in BSNL on deemed

deputation/deputation as per 6th

CPC recommendations

Orders for encashment of Half pay Leave (HPL) against the shortfall in Earned Leave

of 300 days w.e.f. 1-1-2006 for Central Government employees have been issued vide

DOP&T OM No.14028/3/2008-Estt.(L) dated 25-9-2008 and 16-11-2009 (copy

enclosed)

2. It has been decided with the approval of the competent authority that orders of

Government for encashment of HPL against the short fall in Earned Leave of 300

days may be implemented for unabsorbed officers who have retired /will retire from

BSNL as per provisions of DOP&T OMs mentioned above. The payment made in this

regard may be got reimbursed from DOT as per procedure followed in past for

encashment of Earned Leave.

(BSNL HQ No.1-13/2010-PAT(BSNL)dt. 17-5-2010)

Recommendations of the Sixth Central Pay Commission relating to encashment

of leave in respect of Central Government employees

The undersigned is directed to refer to this Department‘s OM of even number dated

25th

September, 2008 on the subject mentioned above according to which encashment

of leave in respect of central Government employees will be considered both for

earned leave and half pay leave subject to overall limit of 300 days and in respect of

encashment of half pay leave, no reduction shall be made on account of pension and

pension equivalent of other retirement benefits. In case of shortfall in earned leave, no

commutation of half pay leave is permissible. The order was made effective from the

1st September 2008. The matter was reconsidered in this department in consultation



with department of expenditure (implementation cell) and it has been decided to

modify the date of effect of this department‘s OM if even number dated 25th

September, 2008 to 1-1-2008 instead of 1-9-2008 subject to the following conditions:-

(i)The benefit will be admissible in respect of past cases on receipt of applications to

that effect from the pensioners concerned by the administrative ministry concerned.

(ii)In respect of retirees who have already received encashment of earned leave of

maximum limit of 300 days together with encashment of HPL standing at their credit

on the date of retirement, such cases need not be reopened. However, such cases in

which there was a shortfall in reaching the maximum limit of 300 days can be

reopened.

(iii)Calculations cash equivalent in respect of HPL at credit shall be made mutatis

mutandis in the manner given in this department‘s OM of even number dated 25-9-

2008

(Dept. Of Pers & Trg. No.14028/3/2008-Estt.(L) dt. 16-11-2009)

Encashment of HPL against shortfall in Earned Leave of 300 days on retirement

in respect of Executive/Non-executives absorbed/directly recruited in BSNL

The orders for applicability of DOP&T OM No.14028/3/2008-Estt.(L) dated 25-9-

2008 and 16-11-2009 for encashment of HPL against the short fall in Earned Leave of

300 days has been issued in respect of unabsorbed officers who have retired/will retire

from BSNL vide this office order of even number dated 17-5-2010. The case for

applicability of DOP&T OM no.14028/3/2008-Estt.(L) dated 25-9-2008 and 16-11-

2009 for encashment of HPL against the shortfall in Earned Leave of 300 days in

respect of BSNL absorbed/directly recruited Executives/Non-executives has been

under consideration in this office.

2.It has been decided with the approval of the Board of Directors of BSNL that orders

of Government for encashment of HPL against the short fall in Earned Leave of 300

days may be implemented for BSNL absorbed /directly recruited Executives/Non

Executives w.e.f. 1-1-2006 as per provisions of DOP&T OMs mentioned above.

(BSNL HQ No.1-13/2010-PAT(BSNL)encashment of HPL dt. 1-7-2010)

Payment of leave encashment on revised pay w.e.f. 1-1-2007

Consequent on revision of pay of Board level and below Board level executives w.e.f.

1-1-2007, the issue of grant of encashment of leave on cessation of service due to

superannuation/resignation on revised pay has been under consideration this office.

2. The approval of the competent authority is, hereby, conveyed for the grant of

encashment of Earned Leave to Board level and below Board level Executives on

retirement/resignation on their revised IDA pay w.e.f. 1-1-2007.

3. The lumpsum cash payment will be only to the extent of 300 days of earned leave

in case of superannuation and 150 days in case of cessation of service due to



resignation from service, including the number of days for which encashment was

availed along with LTC. The existing method of calculation for encashment earned

leave on retirement/resignation will remain unchanged.

(BSNL HQ No.1-59/2009-PAT(BSNL) dt. 4-1-2010)

Payment of leave encashment on revised pay to Non-executive employees w.e.f. 1-

1-2007

The pay of Non executives employees has been revised w.e.f.1-1-2007 vide this office

order no.1-16/2010-PAT(BSNL) dated 7-5-2010. The case for grant of encashment of

leave to Non-executive employees on cessation of service due to superannuation

/resignation on revised pay has been considered by this office.

2. It has been decided with the approval of the competent authority that payment

of encashment of Earned Leave to Non-executive employees on

retirement/resignation may be made on their revised IDA pay we.f. 1-1-2007

3. The lumpsum cash payment will be only to the extent of 300 days of earned

leave in case of superannuation and 150 days in case of cessation of service due to

resignation from service, including the number of days for which encashment was

availed alongwith LTC. The existing method of calculation for encashment earned

leave on retirement/resignation will remain unchanged.

(BSNL HQ No.1-18/2010-PAT(BSNL) dt. 23-6-2010)

In case of death while in service and after retirement etc., but before the amount could

be paid, payment will be made to the family member in the following order.

i) Widow / Widower

ii) Eldest Surviving son

iii) Eldest Surviving unmarried daughter.

iv) Eldest Surviving widowed daughter.

v) Father

vi) Mother

vii) Eldest Surviving brother below 18 years.

viii) Eldest Surviving unmarried sister.

ix) Eldest Surviving widowed sister.

The payment can be made to only one person. (Rule 39-C)

GENERAL PROVIDENT FUND

Admission to the Fund

DOT/DTS/DTO employees as on 30-9-2000 & working in BSNL are subscribers to

the GPF. The officials / Officers recruited on or after 01.10.200 are not eligible to

subscribe to this fund. However. They are covered under EPF Scheme 1952. Each



subscriber is allotted with an account number by the GPF section. The account

number thus allotted shall be noted down in the service book.

Necessary nominations should be obtained by the Head of Office from the employees

and forwarded to the Accounts Officer (TA) of SSA/Circle for placing in the service

book. On receipt of the statement of nominations, an account number is allotted

through a Register of account numbers/ General Index register and a ledger account is

opened. Nominations received shall be kept in safe custody after noting down the

account number in the nomination and making necessary entries in a Register of

nominations. Serial number of the register of nomination shall also be noted in the

nomination and ledger card.

Subscription

Once the account number is allotted recovery of subscription, subject to a minimum

of 6% of pay as on 31st March ( maximum 100% of pay), shall be commenced and

continued to be recovered for the entire service including foreign service. The rate of

subscription once fixed can also be increased twice and reduced once in a year.

The subscription shall not be recovered during suspension but the subscriber shall be

permitted, on reinstatement, to remit the arrears in lump sum or in instalments. The

subscriber shall also have an option not to subscribe the fund during EXOL/HPL. The

subscription to GPF shall be stopped before three months to retirement.

Advances

An advance up to three months pay or half the amount at credit, whichever is less,

may be sanctioned by the Head of office to a subscriber for one or more of the

following reasons:

(Advance in the case of Head of Office will be sanctioned by the next higher

authority)

(a) to pay expenses in connection with the illness, confinement or a disability,

including the traveling expenses of the subscriber and members of the family or any

person actually dependant on him;

(b) to meet cost of higher education including the traveling expenses of the

subscriber and members of his family or any person actually dependant on him in the

following cases:-

(i) for education outside India for academic, technical, professional or vocational

course beyond the high School stage, and

(ii) for any medical, engineering or other technical or specialized course in India

beyond the High School stage, provided that the course of study for not less than three

years.



(c) to pay obligatory expenses on a scale appropriate to the subscriber‘s status

which by customary usage the subscriber has to incur in connection with betrothal or

marriages, funerals or other ceremonies;

(d) to meet the cost of legal proceedings instituted by or against the subscriber,

any member of his family or any person actually dependant on him; this may be

availed in addition to any advance for the same purpose from any other Government

source;

(e) to meet the cost of the subscriber‘s defence where he engages a legal

practitioner to defend himself in an enquiry in respect of any alleged official

misconduct on his part;

(f) to purchase consumer durable such as TV,VCR/VCP,Washing Machines,

Cooking range, geysers and Computer.

Note: Production of documentary proof for drawal of advance should not be insisted

upon. It would suffice, if the applicant gives sufficient details in support of the

application.

(Rule 12(1),GID(2,3,4 and 11)



Special Advances

An advance in excess of 50% of the amount at credit or three months pay or involving

recovery in more than 24 installments or when the earlier advance is not fully

recovered or where the advance is required for reasons other than those mentioned

under para 3, is treated as Special Advance. This can be sanctioned by Heads of

departments and various other authorities specified in V schedule to GPF rules. Heads

of Offices authorized to exercise the powers of Heads of Departments under DFPRs

can also sanction the special advance. Special reasons are to be recorded for sanction

of such advances

If the Special Advance is sanctioned before the completion of the earlier advance, the

balance of the previous advance remaining outstanding will be added to the amount

sanctioned as special advance and the total consolidated amount recovered in suitable

number of installments not exceeding 36. (Rule 12(2)(3)).

Advance is not to be sanctioned during the last three months of service before

superannuation. (GID

12,Rule12)

Recovery of Advance:

Recovery should commence with issue of pay for the month following the one in

which the advance was drawn.

Suspension of recovery

Recovery not to be made except with official's consent in cases of suspension, or on

leave for ten days on HPL or LWP in a calendar month. When advance of pay is

being recovered, recovery may not be made on subscribers written request.

Withdrawals

Authorities competent to sanction special Advances as mentioned in Para 3.1 above

can sanction withdrawals from GPF for one or more of the following purposes, if

advance for the same purpose is not drawn at the same time.

(A) after completion of 15 years or within 10 years of superannuation, whichever

is earlier:

Withdrawal is normally allowed upto 50% of the amount at credit or six

months pay, whichever is less, and in special cases up to 75% of the at credit for:-

(a) meeting the cost of higher education, etc. as per Rule 12(1)

(b) meeting the expenditure in connection with the betrothal/marriage ceremony

of the subscriber or his sons/daughters, or any other female relation actually

dependent ;



(c) meeting expenses on the illness, etc. as per rule 12(1)(a)

(d) meeting the cost of consumer durable such as TV, VCR/VCP,Washing

Machines, Cooking range.Geysers and Computer.

(B) At any time during the service:- Withdrawal is allowed up to 90% for:-

(a) building or acquiring a suitable house or ready-built flat for his residence

including the cost of the site or any payment towards allotment of a plot or flat by the

DDA,State Housing Board or a House Building Society;

(b) repaying an outstanding amount on account of loan expressly taken for

building or acquiring a suitable house or ready-built flat for his residence;

(c) purchasing a house-site for building a house thereon for residence or repaying

any outstanding amount on account of loan expressly taken for this purpose;

(d) reconstructing or making additions or alterations to a house or a flat already

owned or acquired by a subscriber;

(e) renovating additions or alterations or upkeep of the ancestral house or a house

built with the assistance of loan from Government; and

(f) constructing a house on a site purchased under clause (c)

Notes:- 1. Withdrawal for construction/purchase of a house or flat or site or for

additions/alterations to a house/flat already owned, will be ,subject to the condition

that the total of such withdrawal and advance availed from other Government sources

should not exceed the maximum limit of cost ceiling prescribed under the house

Building advance Rules.

2. Withdrawal for construction/purchase of house or flat or site will be permissible,

at the place of his duty, if the subscriber had taken a loan from Government for

acquiring a house at a place other than the place of duty.

3. Withdrawal for construction the above purposes will be sanctioned only after

submission of a plan duly approved by the local municipal authorities, if the plan is

actually got to be approved

Withdrawal for repayment of loan taken for construction/purchase of

house/flat under clause(b) will be limited to 3/4ths of the balance at credit plus

withdrawal made under clause (a) reduced by the amount of withdrawal. For example,

if the withdrawal already sanctioned for construction/purchase etc., is Rs.50000, the

amount asked for now for repayment of loan under clause (b) is Rs.15000, and the

amount at credit is Rs.30000 the entitlement will be worked out as under:

75% of (30000 +50000) i.e., 60000 (-) 50000 = 10000



Hence withdrawal under clause (b) will be allowed only up to Rs.10000.

Withdrawal for purchase /construction of house/flat under Clause (a) or

for additions/alterations to an existing house will be allowed, even if the house-site or

house is in the name of the spouse, provided the spouse is the first nominee to receive

the GPF accumulations as per the nomination made by the subscriber.

WITHIN 12 MONTHS BEFORE THE DATE OF SUBSCRIBER`S RETIREMENT

ON SUPERANNUATION:- Withdrawal is allowed up to 90% of the amount at credit

without linking to any purpose.

ONCE DURING THE COURSE OF A FINANCIAL YEAR:-Withdrawal is allowed

of an amount equal to one year‘s subscription towards Group Insurance Scheme for

the central Government employees.(Rule 15, notes 1 to 6, Rule 16(1))

FOR THOSE WITH 15 YEARS OR ARE DUE TO RETIRE ON

SUPERANNUATION WITHIN 5 YEARS AND ONCE DURING SERVICE.:

(i) Withdrawal up to Rs.110000 is allowed for purchase of motorcar for officers

with basic pay+NPA+stagnation increment not less than Rs.10500; and

(ii) Withdrawal up to Rs.20000 is allowed for purchase of motor cycle /scooter for

officers with basic pay+DP+NPA+stagnation increment not less than Rs4600, subject

to certain conditions. GID (1),Rule 15)

(iii) Withdrawal in respect of the officers at (i) above up to Rs.,22000 for making

deposit for booking a car and up to Rs.4000 for making deposit for booking a

scooter/motor cycle for officers at (ii) above, will be permitted, subject to the

condition that this amount will be taken into account for the purpose of overall ceiling

prescribed for withdrawal for purchase.

Note 6: Part-final withdrawals are also allowed for repaying the Government

loan already taken for the purpose.

Note 7: For those whose service falls short of the prescribed limit of 15 years by not

more than 6 months, ministry may sanction advance for purchase of car/scootor,

which may be converted as withdrawal on their completing the 15 year period of

service.

For those with 28 years service or are due to retire on superannuation within 3

years:



Withdrawal upto Rs.10000 or one-third of the amount at credit is admissible once in

the career for the extensive repairs or overhauling of motor car for officers drawing

pay not less than Rs.1400 (under 1973 pay rules) , if at least five years have elapsed

since the car was purchased. ( In the case of secoond-hand car the date of first

purchase to be taken into account)

Final Withdrawals should Not Be Allowed For More Than One House

(G.I.M.F.O.M.No.f.4(I)-E.V(B)/62 dt. 17/4/62)

Conversion of advance into withdrawal:

an advance (or advances) drawn under Rule 12 may be converted as withdrawal,

subject to fulfilment of the conditions under rules 15 and 16, viz., purposes. limits

etc., prescribed. For this purpose the outstanding balance(s) of earlier advances will

be taken into account as credit along with the amount at credit on the date of

conversion.(Rule 16 A)

If any one or more advances do not qualify for conversion, the outstanding

balance of such advance(s) should be worked out notionally. And the total balance

treated as fresh advance which can be recovered in not more than 24 instalments /36

instalments.

Preparation of GPF Ledger

Separate Schedules for GPF Subscriptions and Refunds of Advances (Credit

Schedule) and withdrawals from the fund (Debit Schedule) are prepared furnishing

Account No, Name of the Subscriber, Amount of Subscription, Amount of Refund of

advances in the credit schedule and amount withdrawn in the debit schedule and

forwarded to AO (TA) of SSA/Circle. The following information should be given in

the remarks column of the schedule.

i) reasons for discontinuance of subscriptions and of refund of advances

ii) The period of leave and date of its commencement in the case of subscriber

who is on leave and discontinued payment of subscription or repayment of advances.

iii) a brief explanatory note in cases where-

a) The amount of subscription in a particular month differs from that realized in the

preceding month.

b) Where a subscriber‘s name appears for the first time.

Copies of sanction for withdrawal from the fund shall also been send along with the

debit schedule.

The total of subscriptions/ refund of advances and withdrawals as arrived in the

schedules for that month should agree with the figure booked against the head in the

detailed head wise statement enclosed with the Trial Balance. This is a very

important check to be exercised before sending the schedules to the AO(CA). The



difference if any due to misclassification/ rectification thereof etc., shall also be

explained.

Maintenance of Ledger Accounts

On receipt of the Credit/Debit Schedules the amount of subscription, refund of

advances and withdrawals shall be posted in the ledger account after verifying the

name, account number with entries in the ledger on monthly basis. If any item could

not be posted for want of ledger card or insufficient information in the schedule the

same shall be posted in a register of un-posted items and clearance of the un-posted

items shall be watched separately.

Maintenance of Broad-sheet

Broad-sheets are maintained unit-wise to verify the accuracy of posting in the Ledger

Cards. The amounts of subscriptions, refund of advances and the withdrawal are

posted in the Broad Sheet from the Ledger accounts.. The totals amounts of the

subscriptions, refund of GPF advances and the with-drawls are worked-out in the

Broad Sheet. The amounts of total credits and debits so arrived for the month as

worked out in the unit wise broad-sheets are entered in a Consolidated Broad-Sheet.

a) The total of Debits and Credits as per broadsheet should agrees with figures in

the monthly Trial Balance

b) If there is any difference between the broadsheet and detail book figures, the

postings in the broadsheet should be checked with the schedules. The amounts shown

in each schedule against individual account number should be ticked with the

corresponding figures posted in the broadsheet and discrepancy located and rectified.

Reconciliation Sheet.

Receipts/Payments. Month………………

Name of the Unit Figures as per Trial

Balance

Figures as per

Broad-Sheets.

Differences

1 2 3 4

Particular care should be taken to see that all discrepancies are settled without any

delay and that action taken in each case is recorded in detail in the explanatory sheet

before it is submitted to the Accounts officer for review. When reviewing the Unit

broadsheets and the consolidated broadsheet the JAO/AAO should also see;

i) that the Unit Broadsheet is prepared from the ledger. This is tested by

checking a few entries in the broadsheet with the corresponding figures in the ledger.



ii) that all causes of omissions of subscriptions due to discontinuance, leave,

suspension, death, discharge or retirement are properly explained against the blank

numbers in the Unit broadsheet.

iii) that variations in subscriptions are due to authorized causes and not due to

wrong postings.

iv) That in the case of differences between the unit broadsheets and the figures in

departmental accounts, the classification of differences is made under the rules and

action taken where necessary and

v) Those in cases of differences due to posting of any amounts in the wrong

ledgers, the items concerned are taken to the correct ledgers.

Missing Credits

In case credits for subscription do not appear in their respective accounts, it is

essential that ledger accounts should be scrutinized thoroughly and omissions

completed. The cases, in which subscriptions have not appeared, should be entered in

a Register of Missing Credits. This register is intended only for recording missing

credits i.e., original subscriptions. Debits on account of temporary advances and

missing credits on account of refunds may, if considered necessary, also be watched

through the Missing credits register.

As soon as the missing credits are posted in the registers, references should be made

to the Drawing and Disbursing Officers concerned with a view to ascertain the exact

position of the missing credits. Replies to these references should be closely watched

and necessary note kept in the register as well as in the respective ledger account

before the documents containing the requisite information are recorded under the

orders of the JAO/AAO.

The missing credits registers should be closed each month after recording the action

taken up to date against each item and submitted to the Accounts Officer on the last

working day of each month.

Interest (8% Financial year 2007-2008)

At the end of the year, after completion of posting (for the year) interest due on each

accounts is calculated and added to the balance of the account. The closing balance is

struck. The interest calculations should be checked independently. Test examination

of the accounts also is done by the examiner and JAO/AAO and initialled by them.

The interest as calculated in the individual ledger account should be posted in the unit

Broadsheets concerned in the column prescribed there-for against the respective

Account Number. The total of interest column in each unit Broadsheet should then be

struck and carried over, after careful check, to the consolidated Broadsheet.



(i) The total amount of interest added to all the accounts as ascertained from the

consolidated broadsheet shall be adjusted in the accounts by Debiting A/C per contra

Credit to the GPF A/C.

ii) The debit should not include the amount of interest paid during the year on

closed accounts as the adjustment must have been made before making the payment.

After the accounts for March (Final) are closed, the total of opening balance, receipts

and interests should then be struck individually for each Account and entered in the

column provided for the purpose in the unit broadsheet. After deduction of the

amounts withdrawn, if any,(which are also totalled up and noted in the relevant

column) the closing balance should be worked out and entered in the column intended

there-for. The closing balance for each account as per Broadsheet should be verified

with that shown in the ledger account. Any discrepancy noticed should be settled

immediately.

The totals of the Unit Broadsheets should then be compared and agreed with the

figures in the consolidated broadsheet.

Review of GPF Accounts

The review work of the group should be carried out regularly and systematically and

the results of the review recorded in a register in Form No. SY-3 which should be

maintained separately for each Junior Accountant. Any discrepancy should be settled

immediately.



Maintenance of Broad Sheet by Controller Communication Accounts

As the employees of BSNL are treated as on deputation from DOT, the GPF accounts

are to be maintained by the Controller Communication Accounts (DOT Cell).

Since the detailed accounts together with GPF Ledger Cards are maintained in the

Telecom Accounts Section of SSA/Circle, only Broad Sheet is maintained by the

DOT Cell. On receipt of the Claims Payable/ Claims Receivable from the SSAs

along-with the GPF Schedules in support of the Claim, the broad sheet is posted from

these schedules.

Final Payment

Final payment of GPF accumulations arises in the following events:-

(a) Resignation, termination of service, dismissal and removal from service; or

(b) Retirement; or

(c) death

The payment of GPF balance at the credit of the employee is done by the DOT Cell

by a cheque on the basis of the details available in the Broad Sheet maintained in

DOT Cell.

Transfer of balances

On transfer from one Circle to another Circle :

The balances of GPF moneys including interest will be transferred by the DOT Cell

(on the basis of LPC) by issuing cheque to the DOT Cell under whose jurisdiction the

employee has been transaferred under intimation to the Circle Corporate Accounts

Offices/SSAs concerned.

DEPOSIT-LINKED INSURANCE SCHEME

Under this an additional amount equal to the average balance in the account during

the 36 months preceding the month of death is payable, subject to a maximum of

Rs.60000 (w.e.f.25-4-98) and subject to the following conditions:-

(i) The balance at the credit of such subscriber should not be less than the

minimum given below:

Maximum of the scale of post which the

subscriber was holding (CDA)

Monthly minimum balance

during the period

Rs. 12000 or more 25000

Rs.9000 to Rs.11999 15000

Rs.3500 to Rs.8999 10000



Less than rs.3500 6000

(ii) The subscriber should have put in at least 5 years service at the time of death.

While calculating average monthly balances during the 36 months the balance at the

end of March as also at the end of the month preceding the month of death will

include interest credited

Death taking place before midnight of the last working day should be treated a death

in service entitling the nominee of the subscriber to the benefit of this scheme

Applicable in the case of suicide also.

The Accounts Officer will make payment of this additional amount at the time of

making final payments of GPF balance, without any further sanction.

In the case of missing employees payment due under DLI scheme can be made to the

nominees/heirs after expiry of a period of seven years following the month of

disappearance of the subscriber provided the claimants produce a proper and

indisputable proof of death or a decree of the court that the employee concerned shall

be presumed to be dead as laid down in section 108 of the Indian Evidence Act.

Any dues to government are recoverable from the payments made under the scheme.

Though for administrative convenience recovery of subscription are discontinued

during the last three months of service, the official continues to be a subscriber during

this period and this will not affect payment under the scheme.



EPF

Employees Provident Fund and Miscellaneous Provisions Act, 1952

[Applicable to Establishments employing 20 or more persons including the persons

engaged by or through contractors]

The membership of an eligible employee under the Employees‘ Provident Funds &

Miscellaneous Provisions Act, 1952 is compulsory from the first day of his

appointment.

Contribution to P.F.is payable monthly by the employer and the employee both at

equal rate (12%). The employer is required to deposit both the shares of contribution.

Out of employer‘s share of contribution, 8.33% equivalent is to be diverted to pension

fund account while the balance of employer‘s share of contribution (3.67%) and the

employees share of contribution in toto will be credited to P.F. account.

Contribution to DLI (0.5%), Administration charges on PF (1.1%) & Administration

charges on DLI (0.01%) are also payable by Employer.

It shall be the responsibility of the Principal employer to pay the above contributions

& their administration charges by himself in respect of the employees directly

employed by him and also in respect of the employees employed by or through a

contractor.

In that connection, the following forms are to be filled in:

1.Form 5A (once in the beginning)

An employer in relation to a factory or establishment as covered under the Act shall

furnish the particulars of ownership in form 5A in duplicate along with branches and

departments to the R.P.F.C. Any change of ownership and particulars is to be

intimated within 15 days.

2.Form 9 (within one month of the date of coverage)

Contain a statement of all the employees in the establishment giving some details

about them viz., name of the employee, father‘s name, age, date of employment,

gender, date of his joining the establishment. This form has to be submitted to the

Regional Provident Funds Commissioner for the time once after coverage and not to

be repeated for subsequent period.



3.Form 2 (immediately on enrolment as members to be submitted to RPF with form

15)

It is a nomination form in which a member appoints his/her successor to provident

fund in case of his or her demise who has to be the member of his/her family. In case

there is no family then to any person.

4.Form 5 (15th

of the following month)

This form is similar to form 9 above giving necessary information in case of those

employees who join the establishment after submission of form 9 above.

5.Form 10 (15th


It is a list of employees who leave the establishment after submission of Form 9/ form

5 together with the date of leaving and reason for leaving therefore.

6.Form 12A (25th


This is to be submitted every month by giving the details of basic pay and DA paid,

contribution deducted, contribution paid, administration charges paid together with

the number of employees/members

7.Challan of deposit

On the coverage of establishment, the employer is required to deposit the following

dues in the account noted against each:-

(i) P.F. contribution @12% plus 3.67% in Provident fund Account No.1

(ii) Pension fund contribution @8.33% in Pension Account No.10

(iii) The administration charges (Provident fund) @1.1% of the Basic Pay +DA

in Account No.2

(iv) Insurance fund contribution @0.5% to be deposited in Account No.21

(v) Administration charges (D.L.I.) @0.01% in Account No.22

All these remittances are remitted on one challan in the State Bank of India by a

single cheque favouring SBI Account of Employees‘ Provident Fund. The amount can

also be remitted in cash.

The challan of remittance along with form 12A is to be sent to the R.P.F.C. by 15th

of

the following month.

The establishment is required to maintain a regular record of the amount deducted

from the salary of the member by providing appropriate columns in the pay sheet

which is open to the employee for inspection.



The establishment is required to maintain an inspection book which will be available

to the Inspector when he visits for recording his remarks regarding the maintenance of

record of provident fund.

The copies of all the returns sent to the R.P.F.C. will be maintained by the

establishment to be shown to the Inspector of Provident fund as and when he visits the

establishment.

The record of Provident fund for each of the employee is to be monthly posted in one

form 3A as required by paras 35 and 42 of the Employees‘ Provident funds Scheme

read with para 19 of the Employees‘ Pension Scheme, 1995. At the year end these

forms together with form 6A and the reconciliation statement of the dues and paid

shall be sent to RPFC. This is to be sent to RPFC by 30th

April.

The Employees’ Pension Scheme, 1995

Minimum 10 years‘ Contributory Service is required for entitlement to Pension

Normal Superannuation Pension is payable on attaining the age of 58 years

A Member, if he so desires, he may be allowed to draw monthly reduced pension

from a date earlier than 58 years of age but not earlier than 50 years of age. In such

cases, the amount of pension shall be reduced at the rate of 3%, for every year, the age

falls short of 58 years.

Pensionable Service

Total actual service shall be rounded off to the nearest year (service less than 6

months ignored)

Weightage of 2 years in case of superannuation on attaining the age of 58 years or

after rendering a service of 20years or more.

Pensionable salary:- Average of 12 months preceding the date of exit.

Kinds of Pension:

Superannuation Pension:- Served 20 years or more & retired on attaining the age of

58 years.

Retirement Pension:- Served 20 years or more & retired before attaining the age of 58

years.

Short Service Pension:- Served 10 years or more but less than 20 years

Monthly Pension= Pensionable salary x Pensionable service

70

For Pension for Permanent & Total Disablement during the service, no minimum

service. Minimum Pension Rs.250/-

Commutation of Pension

Maximum :- 1/3

rd of Pension

Commuted Value:- Portion of Pension to be commuted x 100



WIDOW PENSION

(Till death or remarriage whichever is earlier)

Death in Service Pension calculated up to death or Rs.450

or Table C Whichever is more

Retired before 58 years & eligible for

pension but dies before commencement

of pension

Pension calculated up to exit or Rs.450 or

Table C whichever is more

Died after commencement of Pension 50% of Pension (Minimum Rs.450)

CHILDREN PENSION (in addition to widow pension)

Each child 25% of Widow Pension (Minimum Rs.150) (up to 25 years of age,

Maximum 2 children at a time)

Children pension or orphan pension to Total & Permanently disabled children

for life ( in addition to children pension )

At the time of death No Widow or after death of widow

Children eligible to Orphan Pension:- 75% of Widow Pension

Minimum Orphan Pension for each child Rs.250/- (Maximum 2 children at a time)

If no spouse/child, the official can nominate nominee to receive monthly widow

pension

At the time of death of the official, no spouse/no child/no nomination, widow

pension to Dependent Father. Afterwards to Dependent Mother.

Payment of pension: The claims, complete in all respects submitted along with the

requisite documents shall be settled and benefit amount paid to the beneficiaries

within 30 days from the date of its receipt by the Commissioner.

Benefits on leaving service before being eligible for monthly members pension:-

If a member has not rendered the eligible service prescribed (10 years) on the date of

exit, or on attaining 58 years of age whichever is earlier, he/she shall be entitled a

withdrawal benefit as laid down in table ‗D‘ or may opt to receive the scheme

certificate (indicating the pensionable service, pensionable salary and the amount of

pension due on the date of exit from the employment) provided on the date he/she has

not attained the 58 years of age. If he/she is subsequently employed in an

establishment coverable under this Scheme, his/her earlier service as per the scheme

certificate shall be reckoned for pension alongwith the fresh spell of pensionable

service.

DEPOSIT LINKED INSURANCE SCHEME

Additional amount payable in addition to EPF balance, in case of death in

service

Average balance of EPF in preceding 12 months.

If average balance exceeds Rs.35,000, the amount payable shall be Rs.35000 + 25%

of amount of such excess (maximum Rs.60,000)



Withdrawals from Employees Provident fund

Type of Withdrawal Condition Amount

Receivable

Document Required

1. Withdrawal from

the fund for (Para 68-

B)

(Available once in

life time)

(a) The purchase of site

for construction of house

5 years of

membership of

the Fund ( Min.

balance in

member‘s a/c

should be

Rs.1000)

24 months wages

( Basic + DA)

OR

Member‘s own

share of

contribution + Co‘s

share of

contribution with

interest thereon

Original of allotment

order ( in case the

purchase is through

agency) with copy.

Original to be

returned after

verification. Original

Title Deed ( if

purchase is from

individual) with

copy. Original to be

returned after

verification.

Photocopy of the

Registered

Agreement with

Seller alongwith the

receipt of advance

paid alongwith

Original copy for

verification and

return.

(b) The Construction of

House

--- do --- 37 months wages

(Basic + DA)

OR

Member‘s own

share of

contributions +Co‘s

share of

contribution with

interest thereon

Same as per Col.(a)

Photocopy of the

plan approved by the

Colletcor‘s Office or

Municipal

Corporation or the

Local Bodies, Gram

Panchayat as the case

may be.

Type of Withdrawal Condition Amount Receivable Document Required

© The purchase of ---- do ---- --- do --- 1.Original allotment



dwelling flat order ( if purchase is

through agency) with

copy.

2.Copy of the

Agreement with

seller, duly registered

under the Indian

Registration Act,

1908 ( Photocopy +

Original) for

verification and

return.

4. Non-

encumbrance

declaration from the

member and seller.

5. Receipt of

advance payment

towards flat.

5. If purchase is in

the Co-op Housing

society, then

Registration No. of

the Society.

2nd

Advance

(d) Additions,

Alterations or

improvements to the

dwelling house

5 years from the

date of

completion of

dwelling house

12 months basic or

member‘s own

share of

contributions with

interest thereon

1.Proof of

ownership.

2.Details of addition/

alteration to be

carried out alongwith

permission to carry

out additions etc.

3.Estimate from the

appropriate authority.

3rd

Advance

(e) --- do --- 10Years from

the date of

completion of

the dwelling

--- do --- --- do ---



house

2. Withdrawal from the

fund for repayment of

loan in special cases to

State Govt., Registered

Co Op Societies, State

Housing Board,

Nationalised Banks,

Public Financial

Institutions, Municipal

Corporation or Secular

Bodies

10 years

membership of

the fund and

should have

Rs.1000 as

employee‘s

share of

contributions +

Co‘s share of

contributions

with interest

thereon.

36 months wages

(Basic + DA)

OR

Member‘s own

share

A certificate from

the leading

authority furnishing

the details of loan

and outstanding

amount and if they

are ready to accept

premature payment.

3. Advance from the fund

for illness viz.

hospitalization for more

than a month, major

surgical operation or

suffering from TB,

leprosy, Paralysis,

Cancer, Heart ailment

etc. ( for member of

family and self)

6 months wages

(Basic+DA) or

his share of PF

whichever is less.

1.Certificate from

the Regd. Medical

Practitioner, Govt

Doctor for

hospitalization or

operation. In case of

serious diseases, of

the specialists.

2.Certificate from

employer that ESI

benefits are not

available to the

member.



4.Advance from the

fund for marriage of

Self/son/daughter/sister/

brother etc.

7 years

membership of

the fund and the

minimum balance

of member‘s fund

a/c should be

Rs.1000/-

50% of member‘s

own share of

contribution.

(Max. advances

allowed 3)

Marriage invitation

Card / declaration

of member.

5.Advance from the

fund for education of

son/ daughter

---- do --- 50% of member‘s

own share of

contribution.

(Max. advances

allowed 3)

Certificate from

the institution

regarding the

course of study and

anticipated

expenditure.

6. Grant of Advance in

abnormal condition

(Para 68L) Natural

Calamities etc.

1.Ceritificate of

damage.

2.State Govt.

declaration.

Rs.5000 or 50% of

member‘s own

share of

contributions

Certificate from

the appropriate

authority within

the State Govt. (

To apply within 4

months)

7. Withdrawal within

one year before

retirement.

1.He should have

attained the age of

54 years.

2.to retire within

ensuing year.

90% of both

contributions

Certificate by the

employer to this

effect.

8. Option for

withdrawal for

investment in Pension

Beema Yojana

1.More than 55

years of age.

2.LIC Policy for

Beema Yojana

1.90% of both

contributions.

2.Payment to be

made to LIC

directly.

Proposal from LIC

duly accepted and

passed.

12A. Option for commutation: - A member eligible to pension may, in lieu of pension

normally admissible under paragraph 12, opt on completion of three years from the

commencement of this Scheme, to commute upto a maximum of one-third of his

pension so as to receive hundred times the monthly pension as commuted value of

pension. Balance pension will be paid on monthly basis as per option exercised under

paragraph 13.

Explanation: If for example, the normal pension under paragraph 12 is Rs.600 and the

pensioner opts to commute one third of this monthly pension, the commuted value

will be equal to 1/3 X 600 X 100 = Rs. 20,000 and the same shall be paid at the time

of exercise of option for commutation. The balance of pension payable on monthly

basis is Rs.400.00)



13. Option for return of capital:-- (1) A member eligible to pension may, in lieu of

pension normally admissible under paragraph 12, (subject to commutation of pension,

if any, under paragraph 12A) opt to draw for reduced pension and avail of return of

capital under any one of the three alternatives given below:

Sl.No Alternatives Revised Pension

payable

Amount payable as

return of capital

1 Revised pension during

lifetime of member with

return of capital on his

death.

90% of original

monthly pension.

100 times the original

monthly pension on

death of member to

the nominee.

2 Revised pension during the

lifetime of member, further

reduced pension during

lifetime of the widow or

her remarriage whichever

is earlier and return of

capital on widow‘s death/

remarriage.

90% of original

monthly pension to

the member. On his

death 80% of the

original monthly

pension to the

widow.


monthly pension on

dearth of widow/

remarriage to the

nominee.

3 Pension for a fixed period

of 20 years not

withstanding whether the

member lives for the period

or not

875% of the

original monthly

pension for a fixed

period of 20 years.

The pension will

cease thereafter.


monthly pension at

the end of 20 years

from the date of

commencement of

pension to the

member if he is alive,

otherwise to his

nominee.

Explanation 1:- In alternative 2, if the (spouse) dies or remarried before the death of

member, capital equal to 90 times the original monthly pension shall be paid to the

nominee on the member‘s death.

Explanation 2:- In alternative 3, if the member dies before the end of the 20 year

period, the pension shall be paid to his nominee for the balance period.

Explanation 3:- In the case of a member who is eligible for permanent total

disablement pension, and where the payment of such pension is to commence before

his attaining the age of 50 years, the option shall also be admissible but in such cases

the actual pension payable shall be reduced by 1 per cent. And the return of capital

shall be further reduced by Rs.1,000 for every year by which the age at the

commencement of pension falls short of 50 years.



Explanation 4:- In cases of exercise of option for commutation under paragraph 12A,

balance monthly pension payable after commutation shall be deemed to be the

original pension for the purpose of this paragraph.

TABLE C

(See Paragraph 16)

EQUIVALENT WIDOW PENSION.

Salary at day of

death not more

than

Equivalent widow

pension

Salary at day of

death not more

than

Equivalent widow

pension

(Rupees) (Rupees) (Rupees) (Rupees)

Upto 300

350

400

450

500

550

600

650

700

750

800

850

900

950

1000

1050

1100

1150

1200

1250

1300

1350

1400

1450

1500

1550

1600

1650

1700

1750

1800

250

327

343

359

375

391

408

425

442

459

476

493

510

527

544

561

578

595

612

629

646

664

682

700

718

736

754

772

797

808

826

3300

3350

3400

3450

3500

3550

3600

3650

3700

3750

3800

3850

3900

3950

4000

4050

4100

4150

4200

4250

4300

4350

4400

4450

4500

4550

4600

4650

4700

4750

4800

1401

1421

1441

1461

1481

1501

1521

1541

1561

1581

1601

1621

1641

1661

1681

1701

1721

1741

1751

1761

1771

1781

1791

1801

1811

1821

1831

1841

1851

1861

1871



1850

1900

1950

2000

2050

2100

2150

2200

2250

2300

2350

2400

2450

2500

2550

2600

2650

2700

2750

2800

2850

2900

2950

3000

3050

3100

3150

3200

3250

844

862

880

898

916

935

954

973

992

1011

1030

1049

1068

1087

1106

1125

1144

1163

1182

1201

1221

1241

1261

1281

1301

1321

1341

1361

1381

4850

4900

4950

5000

5050

5100

5150

5200

5250

5300

5350

5400

5450

5500

5550

5600

5650

5700

5750

5800

5850

5900

5950

6000

6050

6100

6150

6200

6250

6300

6350

6400

6450

6500

1881

1891

1896

1901

1906

1911

1916

1921

1926

1931

1936

1941

1946

1951

1956

1961

1966

1971

1976

1981

1986

1991

1996

2001

2006

2011

2016

2021

2026

2031

2036

2041

2046

2051

NOTE: In the case of employees drawing wages above Rs. 3500 p.m the widow

pension shall be increased by Rs. 20 p.m for every increase in wages of Rs. 50 or part

BSNL HQ ORDERS

Opening of Employees Provident Fund Account with Regional Provident fund

commissioners in respect of directly recruited BSNL Personnel.



In respect of the directly recruited personnel of BSNL –like JTOs etc., who have been

directly recruited by BSNL –Employees Provident fund accounts are required to be

got opened with the Regional Provident fund commissioners.

You are requested to take all necessary steps on priority to complete the above

process and to ensure timely remittance of the EPF deductions with the RPF

commissioners

(BSNL HQ No.500-85/TA-I/BSNL dt. 22-3-2002)

Kindly find enclosed copy of corporate office New Delhi letter No.500-85/TA-

I/BSNL dated 22-3-2002 regarding opening of employees provident fund accounts in

respect of directly recruited employees of BSNL. The SSAs/PAUs have to submit

applications in the prescribed format for allotment of code numbers for the purpose of

remittance of EPF deductions with the Regional Provident Fund Commissioner. The

particulars of sub regional offices of EPF and area covered by each sub region are

furnished below.

Name of RPF/Sub RPF office Units/SSA concerned

Regional Provident fund Office, Pattom,

Trivandrum

Trivandrum/Kollam & Pathinamthitta

Sub Regional Provident fund office

1.Kottayam

2.Ernakulam

3.Kozhikode

4.Kannur

Kottayam

Alleppey,/Ernakulam/Trissur

Kozhikode/Palghat/Malapuram

Kannur

Hence all the units where the directly recruited employees of BSNL are working at

present may take necessary action in this regard immediately. Other units shall take

action as and when direct recruit employees are appointed and report for duty. The

following information are furnished for ready reference.

1. Emoluments means Basic Pay + Dearness Allowance from time to time.

2. Contribution by the employees- 12% of emoluments

3. Employer-12% of emoluments

4. Administrative expenses towards PF-1.1 % of total emoluments of all the

employees (payable by the employer)

5. Contribution towards employees Deposit linked Insurance Scheme –0.5% of

the total emoluments as contribution and 0.01% of the total emoluments as

administrative expenses (payable by the employer)

6. Due date of remittance-within 15 days of close of every month.

7. Mode of remittance-the amount may be remitted by cheque by the local units,

i.e. the units where the RPF commissioners office is functioning and by demand drafts

by other units.

8. Rounding off-



a) The contributions by employees and employer in respect of each employee

may be rounded to nearest rupee.

b) The amount under item (4) & (5) above may be rounded to next higher rupee.

9. Accounting

a) The recovery of contributions from the employees through salary bills may be

credited under the head ―190501-CPF recoveries.

b) The contribution payable by the employer shall be accounted in the same

month through a journal slip as indicated below

Dr. XX1600 Employers contribution to CPF

Cr. 1190500 –CPF recoveries

―XX‖ indicates schedule number viz. 151 to 165 under Remuneration

c) Administrative expenses towards PF and the contribution & administrative

expenses towards Deposit Linked Insurance scheme shall be accounted through a

journal slip as below

Dr. XX 1700 Admn., charges on EPF

Cr 1190500-CPF recoveries

―XX‖ indicates schedule number viz. 151 to 165 under Remuneration

d) When the amount remitted to RPF the same may be debited to 1190500

10. Advances/Withdrawal-Advances and withdrawals from the fund will be

allowed only by the RPF commissioners directly to the employees.

11. Modification done in the pay bill package to this effect will be intimated

separately.

All required action may be taken for allotment of codes, recovery and remittance,

mtce. of relevant records in further consultations and coordination with the

/enforcement Officers of the Regional / Sub Regional offices of EPF.

(CGMT TVM Lr.No.TA/20/33-2/EPF/2002-03/4 dt. 31-7-2002 & TA/20/33-

2/EPF/02-03/17 dt. 9-10-2002)

Clarification were sought by various units regarding the limit of Basic Pay and IDA

on which the employer‘s share of EPF contribution as well as the administrative

charges are payable in respect of directly recruited employees.

The clarifications in this regard issued by Corporate office as Circular No.44 vide

letter No.500-85/2004-CAII/BSNL/KW dated 12-8-2005 is enclosed for further

necessary action at your end.

In order to enable the employee to contribute at a rate more than Rupees Six thousand

Five Hundred, it is required vide para 26(6) of EPF scheme 1952, that a joint request

has to be submitted by the employer and the employee to the EPF authorities. Further

the employer has to give an undertaking in writing that he shall pay the administrative



charges payable and shall comply with all statutory provisions in respect of such

employees.

In the light of the BSNL Board decision conveyed vide the circular no.44 dated 12-8-

2005, you are requested to submit the requests/undertaking as above on behalf of

BSNL

A compliance report of implementation of the above decisions may be furnished to

this office for further intimation to Corporate office.

(CGMT TVM No.CA/20/33-2/EPF/2004-2005/16 dt. 25-8-2005)



Sub:-Introduction of EPF facility to staff recruited directly by BSNL

Ref:-This office letter no.1)500-85/TA-I/BSNL dt. 22-3-2002

2)500-85/TA-I/BSNL dt. 14-5-2002

3)500-85/TA-IV?KW dt. 20-6-2003

4)500-85/2002/CA/BSNL dt. 21-4-2003

BSNL has already extended the facility of EPF to its directly recruited staff.

Instructions in this regard has been issued from time to time through letters under

reference.

However, it has been brought to the notice of BSNL Management that the circle are

not following uniform policy regarding extension of EPF facility to the directly

recruited staff of BSNL.

In order to remove all such anomalies, BSNL Board has taken the following decision

in its 61st meeting held on July11, 2005.

a. ―That the benefit of EPF Scheme as per EPF & M.P.Act 1952, be

extended to all the directly recruited employees of the company, either in temporary

or permanent status;

b. That the Basic Pay and IDA be taken for calculation of employer‘s

contribution to the EPF;

c. That the company shall pay employer‘s contribution @12% of

monthly basic pay and IDA drawn by each directly recruited employee:

d. That the company shall pay employer‘s contribution at the rate

proposed at above, on full basic pay and IDA drawn by each directly recruited

employee during each month without limiting the same to Rs.6500 (Rs.Six thousand

and five hundred only)

e. That during the period of suspension, the company shall pay 12% of

subsistence allowance (only the elements of Basic Pay and IDA of subsistence

allowance) payable to directly recruited employer on suspension, as employer‘s share

of contribution towards EPF; and

f. That Heads of Circles/regions/SSA & Units and the DDG (Personnel)

in respect of directly recruited employees of the Circles/Regions/SSA & Units and

Corporate Office respectively are authorized severally to submit request in writing on

behalf of the company, i.e. Bharat Sanchar Nigam Limited (BSNL) to EPF authorities

as required under paragraph 26(6) of EPF Scheme, 1952‖.

BSNL authorities will pay the applicable administrative charges to EPF authorities.

The concerned employee will pay Employees‘ contribution @ 12% of monthly basic

pay and IDA drawn by him.

It is requested to implement the above mentioned decision of BSNL Board

immediately. Past anomalies, if any, shall be settled in accordance with the decision

of BSNLBoard mentioned above.

A compliance report regarding implementation of Board‘s decision should be sent to

this office for submission of ‗Action taken report‘ to the Management of BSNL.

(BSNL HQ No.500-85/2004-CAII/BSNL/KW, dt. 12-8-2005)



Point of doubt Clarification

1.Whether the food allowance provided

to the non-executive employees from the

financial year 2005-06 and onwards is to

be included while calculating the

employee‘s and employer‘s contribution

1.No. The employee‘s and employer‘s

contribution for EPF should be calculated

@ 12% on Basic Pay plus IDA only as

communicated vide circular No.44 dated

12-8-2005

2.Whether the recovery at the revised rate

will be effected in respect of past cases in

view of circular no.44 dated 12-8-05

2. Yes. In para 5 of the circular no.44

dated 12-8-2005, it has already been

instructed to settle the past anomalies, if

any.

(BSNL HQ No.500-85/2004-CAII/BSNL dt. 6-10-2005)

Sub:-Recovery of Arrears of EPF contribution from the employees recruited by

BSNL

Ref:- Letter no.500-85/CAII/BSNL/EPF/Vol II dated 18-7-2006

Kindly refer to the above mentioned letter vide which it was instructed to pay

the arrears of EPF contribution toward employee‘s share in one installment to EPFO

by BSNL units initially and to recover the same from the pay and allowances of the

concerned employees in six monthly installments. It was also instructed for not

charging any interest from the employees for such payment by BSNL on behalf of the

employees.

Various Associations and officials have given their representation expressing

their hardship to repay the arrears which was paid by BSNL, in six monthly

installments and requested BSNL management to recover the arrears in easy

installments so that their take home salary is not reduced much.

The matter has been examined by the competent authority at BSNL corporate

office and it has been decided that the remaining portion of arrears towards

employees‘ share of EPF contribution which has been paid by BSNL, shall be

recovered from the pay & allowances of concerned employee on monthly basis

@18% of Gross Salary per month or Rs.3000 per month whichever is lower.

Therefore the remaining amount of recovery should be made in suitable installments

in accordance with the above guidelines. However it is reiterated that the normal

monthly recovery of EPF will be in addition to the installment of arrears.

(BSNL HQNo.500-85/CA-II/BSNL/EPF/Vol II dt. 11-10-2006)

EPF contribution in respect of labourers/employees employed by Contractors for

execution of works of BSNL

Of late Regional Provident Fund Commissioners of various States have started

serving notice to the BSNL Circles/Units for non-compliance of provisions of EPF &

Misc. Provisions Act, 1952 in respect of labourers/employees engaged by the

contractors for carrying out works of BSNL. In some cases RPFC has also instructed



the Circles to submit the details of the labourers/employees engaged by contractors

for performing works of BSNL right from 1-10-2000 onwards.

In view of above, the CS & GM (legal), Corporate office has issued instructions under

No.BSNL/SECTT/25-4/2004 dt. 26-10-2004 elaborating the course action to be taken

by the Circles in respect of contractors‘ employees. It is requested to adhere to the

instructions issued by the CS & GM (Legal). In additions the Circles and its Units

may take the following action:

(a) A clause specifying the terms and conditions towards

fulfillment/compliance of the provisions of EPF & Misc. Provisions Act. 1952 &

Employees Provident Fund Scheme 1952 by the Contractors in respect of

labourers/employees engaged by them for performing the works of BSNL, may be

inserted/added in the (i) Bid Documents (ii) orders issued for engagement of

contractors for executions of works of BSNL

(b) Conditions may also be included in the (i) Bid documents, (ii) orders

issued for engagement of contractors/contract agreement, to the effect that each claim

bill of contractors must accompany the (i) list showing the details of

labourers/employees engaged (ii) duration of their engagement (iii) the amount of

wages paid to such labourers/employees for the duration in question, (iv) amount of

EPF contributions (both employer‘s & employees‘ contribution) for the duration of

engagement in question, paid to the EPF authorities, (v) copies of authenticated

documents of payments of such contribution to EPF authorities and (vi) a declaration

from the contractors regarding compliance of the conditions of EPF Act. 1952.

(c) While passing the bills of contractors, the bill passing authority must

check the payment particulars regarding EPF contribution furnished by the contractors

along with the bill as mentioned in para (b) above and keep full records of the

payments etc. each contract wise. The bill will be passed by the bill passing authority

only if the contractor complies with the terms and conditions of EPF Act. 1952.

(d) The contract-wise information kept by bill passing authority as

mentioned in para © above may be produced to the EPF authorities as and when

demanded by the latter.

(e) The circles may take the legal advice from the local experts in dealing

with the cases on EPF in respect of contractor‘s labourers/employees.

[BSNL HQ No.500-85/2004-CA-II/BSNL DT. 8-11-2004 addressed to all

CGMs with copy to :-

1. The CGM, Chhattisgarh Telecom Circle, 2nd

floor, Doorsanchar Bhawan,

G.E.Road, Raipur-492001 for information with ref. to his No.SWP/CG/03-

03/EIP/PF/04-05/12 dt. 28-9-04. He is requested to take legal opinion for defending

the present case.



2. The GM(F), O/O the CGM Rajasthan Telecom Circle, Jaipur-302008 for

information w.r.t. his no.A/cs 25-43/EPF/03-04/139 dt. 18-10-04. BSNL has

extended the benefit of EPF scheme to its directly recruited employees on

voluntary basis under Section 1(4) of EPF Act. 1952 as per approval given by the

Management committee of BSNL Board. EPF Accounts for the directly recruited

employees may be opened at SSA/PAU level. The present cases may kindly be

defended legally.

3. All IFAs of BSNL Telecom Circles.

4. The DDG (Admn)/ADG(R&P), corporate Office, Statesman House, New

Delhi]

Clarifications regarding Temporary status Mazdoors and Casual Labourers

regularized in BSNL on or after 1-10-2000 –reg

A number of references have been received from various circle/units on the issues of

whether Temporary status Mazdoors as well as casual labourers regularized on or

after 1-10-2000 are to be treated as BSNL employees, whether Presidential orders are

to be issued and whether such employees will be covered under the GPF or EPF Act?

2. The above issues have been considered in consultation with the Department of

Telecom and the Finance wing of BSNL and it has been decided that on TSMs/Casual

Labourers including those appointed on compassionate grounds who have been

regularized on or after 1-10-2000, will be treated as BSNL employees and as such,

Presidential orders for absorption in BSNL are not required to be issued.

3. In view of above, further necessary orders relating to terminal/retirement

benefits, Leave, EPF etc. shall be issued by the concerned branches of the Corporate

office, separately.

(BSNL HQ No.269-5/2005-Pers-IV dt. 10/4/2006)

Counting of past services of the Temporary Status Mazdoors upon their

absorption in BSNL-reg

In supersession to previous orders for absorption in respect of temporary status

mazdoors (TSMs), it has been decided that those Temporary Status Mazdoors who

have been regularized in pursuance of this office letter no.269-94/98-STN-II dated 29-

9-2000 were to be absorbed in BSNL w.e.f. 1-10-2000 as per their status as existing

on 30-9-2000. Accordingly Presidential Orders may be issued in respect of those

Temporary Status Mazdoors who were having TSM status prior to 30-9-2000 so as to

allow them benefit of counting of 50% of the TSM period for pensionary benefits

related service matters of these TSMs absorbed in BSNL w.e.f. 1-10-2000 may be

resolved accordingly. It is further clarified that in respect of those casual labourers

who were not having TSM status as on 30-9-2000 and who have regularized in BSNL

after 1-10-2000, their status will be of a PSU appointee and therefore, no Presidential

Order need be issued in such cases.



Prior to issue of Presidential orders, the cases of eligible TSMs may be

examined and forwarded through BSNL HQ for approval for issue of Presidential

orders. The individual Presidential Orders will be issued at circle level under the

signature of the Director (Estt.) designated for the issue of P.O.

(DOT Lr.No.27-2/2006-SNG dt. 20-10-2006)

Applicability of GPF/EPF scheme to the casual labourers

Several references have been received from BSNL circles regarding applicability of

Provident fund scheme in respect of casual labourers who have been regularized in

BSNL on or after 1-10-2000 in view of CO BSNL letter no.269-5/2005-Pers-IV dated

10-4-2006.

In this connection DOT has issued a clarification vide their OM no.27-2/2006-

SNG dated 20-10-2006 which has been circulated vide CO BSNL letter no.269-

5/2005-Pers-IV dated 31-10-2006 as per which the Temporary status Mazdoors who

were having TSM status prior to 30-9-2000 and regularized in pursuance of DOT OM

no.269-94/98-STN-II dated 29-9-2000 were to be absorbed in BSNL w.e.f. 1-10-2000

as per their status as existing on 30-9-2000 and accordingly Presidential orders may

be issued so as to allow them benefit of counting of 50% of the TSM period for

pensionary benefits. In view of this clarification these officials will be under the

purview of GPF scheme like BSNL absorbed employees.

It has also been clarified by DOT in their OM referred above that the casual

labourers who were not having TSM status as on 30-9-2000 and who have been

regularized in BSNL after 1-10-2000, their status will be of a BSNL (PSU) appointee.

Therefore, these casual labourers will be covered under EPF scheme only.

Necessary action for EPF contribution may kindly be taken by all the circles

as per the laid down procedure.

(BSNL HQ No.500-85/CA-II/BSNL/EPF/Vol III, dt. 23-3-2007)

Sub:-Introduction of EPF Scheme

Ref:-NO.BSNL/4/SR/2002 Vol III dated 4-5-2007 of ADG (SR-I), C.O. BSNL

Kindly refer to the letter cited above, in which the status of certain category of

employees has been clarified. As per the said clarification, the under mentioned

category of employees have been treated as BSNL recruited employees only.

(a) Casual labours not having Temporary status in DOT prior to 1-10-2000 who

are regularized in BSNL

(b) Employees appointed on compassionate ground where appointment order has

been issued after 30-9-2000 by BSNL.

In view of the clarification, necessary action may kindly be taken to introduce EPF

scheme 1952 in respect of employees mentioned at serial (a) and (b) above.

(BSNL HQ No.500-85/CA-II/BSNL/EPF/Vol III, dt. 10-5-2007)

Allotment of Business Number and Social Security Number by EPF Authority

As intimated by Regional PF Commissioner-I, Delhi(north), EPF authority is going to

launch ―Project Reinventing EPF India‖ which aims at



Providing seamless trouble free service to establishments;

Prompt and efficient customer service including disposal of member

claims

Under the ―Porject Reinventing EPF India‖, there will be two products viz., (a)

Allotment of Business number to the establishment (b) Allotment of Social Security

Number. Employees provident fund organization, HQ, New Delhi has also confirmed

vide their leter dated 24-8-2007 that BSNL organizations may directly contact to

Regional offices/Sub regional offices in whose jurisdiction their establishments are

covered.

Therefore it is requested kindly to direct all the unit heads under your circle

jurisdiction to contact the EPF Regional Offices/Sub Regional offices where the EPF

contributions are being remitted by the units, for getting the Business Number for the

establishment to be allotted by EPF aurhority and SSN for the employees who

contribute iin the EPF scheme. All the BSNL employees of the units, who are

contributing towards EPF, should also submit their applications in the prescribed

proforma for getting the Social Security Number, which will facilitate faster

settlement of claims and extensionof other services.

Format of applications for Business number and Social Security number and further

details are available in the Website:www.epfindia.nic.in or www.epfindia.com

(BSNL HQ No.500-85/2007/CAII/BSNL/KW, dt. 13-9-2007)

CIRCULAR NO. 151

Ref : (1) This office letter no.500-85/CA II/BSNL/EPF/Vol III dated 14.03.2007

(2) This office letter no. 500-85/2004/CA II/BSNL/KW-I dated 03.04.2008

Sub : Non issue of Annual Statement of EPF Balances.

In spite of issue of several instructions on the above mentioned subject complaints are

being received in Corporate Office regarding non receipt of annual statement of EPF

balances by the concerned employees as per provisions of EPF Scheme, 1952.

In this context Action Point sl. No. 74 of the minutes of 14th HOCC held on 22nd &

23rd May 2008 on the above subject issue may also be referred to. It has been

reported by the representative Unions/Associations of the BSNL that the direct recruit

employees of BSNL are not getting the EPF statement in time nor their account no.

allotted has been intimated to them. In the said meeting CMD has expressed his views

that ―considering the merit of the cases, it needs to be resolved by the concerned

CGMs on the priority basis as it is their money and they should know where it is

going‖. In order to build confidence among the employees for whom BSNL is paying

towards employer contribution regularly to EPF authorities, the following measures

should be taken

immediately by all the DDOs under your control :-

http://www.epfindia.com/



1. Every month details of employees‘ contribution, employee-wise as being

deducted from the salary of each employee together with employers‘ contribution

may be displayed on the notice board positively. A proforma for displaying the same

is enclosed in Annexure ‗A‘. Concerned Employees Unions/Associations may also be

given a copy of the same every month. This statement should be displayed

immediately starting from the month of July‘08 for the contribution to be remitted in

the month of August‘08..

2. At the end of the financial year annual return is required to be submitted to the

EPF authorities vide Form–3A for every individual employee together with

consolidation in Form–6A. The specimen of the above forms are attached as

Annexure ‗B‘ & ‗C‘. Every individual employee should be given a photo copy of

Form–3A as furnished to EPF authorities. The photo copy of Form–6A may be

displayed on the Notice Board, so that the officials can also pursue with EPF

authorities for early issue of annual statement of accounts. Copies of Form ‗3A‘ &

‗6A‘ as specified above may be given from financial year 2008-09 onwards and the

photo copy of same may be supplied to individual employee positively by 30th April

of each year.

3. As already intimated vide reference (2), the matter may be pursued with the

concerned EPF authorities for furnishing the annual statement of EPF balances to the

employees concerned through the employer as per para 73 of EPF scheme, 1952. You

are also requested to monitor personally that annual statements are received from the

EPF authorities in time in respect of each SSA under your control and the same have

been handed over to the employee concerned properly under receipt.

Enclo : As above.

Copy to :

(1) GM (Finance) / IFA of all BSNL Circle for ensuring the above instructions are

strictly

adhered with.

(2) CGMT, IT Project Circle, Pune, with a request to explore the possibility so that

Annexure ‗A‘ on monthly basis and Form ‗3A‘ & ‗6A‘ on annual basis can be

generated from HRMS package DDO wise as reports.

(BSNL HQNo. 500-85/CA II/BSNL/EPF/ Vol II Dated 11.08.2008)



DOT Cell Functions:

CONTROLLER OF COMUNICATION ACCOUNTS

Bharat Sanchar Nigam Limited (BSNL) has been formed w.e.f. 1.10.2000 by

converting the erstwhile Department of Telecom. Services (DTS) and Department of

Telecom. Operations (DTO). A need was therefore felt for formation of a separate cell

in DOT to deal with the residual items of work relating to DOT and DTS.

Accordingly, a DOT Cell Unit has been formed at each Telecom Circle Accounting

unit.

These units have been subsequently, renamed as offices of CCA (Controller of

communication Accounts) from 27.06.2002 as per DOT letter NO.3-4/31/2000-SEA

dated 27.06.2002. The constitution in general of a CCA office will be as follows:

Controller of Communication Accounts - in the grade of SAG from

Accounts & Finance Service

Joint CCA - in the grade of JAG from Accounts

& Finance service.

Deputy CCA -in the grade of STS from Accounts

& finance service.

Communication Accounts Officer - in the grade Group B from

Accounts & Finance service.

Junior Communication Accounts Officer - in the grade of Group B from

Accounts & Finance services.

The office establishment comprises of Senior Accountants, Junior Accountants and

Lower Division Clerks etc.

It is necessary that closing balances as on 30.09.2000 in respect of various

transactions like loans and advances, GPF etc. are identified and balances agreed with

the books of accounts are transferred to the DOT. In addition to the above, the

recoveries made after 1.10.2000 in respect of the above transactions relating to DOT

period are transferred to CCA regularly on month to month basis so as to enable the

CCA to maintain necessary broad sheets for the same.

ITEM 1 (A)

The responsibilities of the SSAs in BSNL and the CCA unit in respect of items of

work relating to erstwhile DOT/DTS employees who are on deemed deputation to

BSNL and also for those who are absorbed in BSNL are summarized below:



S.NO ITEM OF

WORK

RESPONSIBILITY

OF BSNL FIELD UNITS

RESPONSIBILITY OF

THE CCA UNIT.

1 Settlement of

pension &

retirement

benefits

Will process the pension

cases and other retirement

cases and submit them

direct to the circle CCA

Will issue PPOs.

Authorize DCRG,

Commuted value of

pension, family pension,

insurance payment, GPF

final payment.

2 Pension and

leave salary

contribution

Assess correctly and remit

regularly the amount of

contribution to the CCA

Will undertake collection

and employee wise

scrutiny.

3 General

Provident Fund

accounting

Details of amount collected

and amounts paid will be

intimated to the CCA unit.

Will maintain employee

wise GPF broad sheet.

4 Recovery and

accounting of

HBA and other

long term

advances

Recovery particulars in

respect of such loans &

advances already taken by

the employees prior to

corporatisation will be

intimated by the BSNL

Will maintain the official

wise broad sheets and

watch for complete

recovery.

5 Settlement of

outstanding

balances under

remittance and

suspense heads

before transfer of

firm figures to

the balance sheet

of the

corporation

Will co-ordinate with CCA

unit for early

reconciliation.

Settlement will be done

by the CCA in

collaboration with the

BSNL



6 Settlement of

USO subsidy

claims

To submit the claim for

subsidy every quarter

To settle the claim after

exercising necessary

checks

Important

All claims of the govt. against the BSNL and those of the BSNL will be settled in

Cash. Further , there should be no netting of BSNL‘s claims against the GPF

contribution or pension contribution or leave salary contribution etc. A soft copy

(floppy) and hard Copy (print out) of the schedules is to be given.

Item 1 (B)

The other functions of CCA office are as below:

1. Collection of license fees in the form of revenue sharing from various

organizations on behalf of Govt.

2. Collection of service tax from the telecom service providers.(This has since

been dispensed with and SSAs are now to remit the service tax amount directly to

service tax authorities)

3. Will handle the budget, finance and accounting functions of the Wireless

Monitoring Organization.

4. Handling realization and accounting of revenue in the form of license fee and

royalty for use of spectrum.

5. Handle the budgeting, accounting and DDO functions of CCA unit.

It may be seen from the list given at item 1(A) above, that it shall be the responsibility

of the SSA units in BSNL to ensure that the monthly recoveries of GPF,CGEIS,

Leave salary & Pension Contribution, Loans & advances etc. are made regularly and

are transferred duly agreed in time every month to the CCA office. This work is

required to be completed before 15th

of the month following the month of account.

The amount due should be remitted in the form of DD. It is important to note that

the correctness of maintenance of accounts would depend upon the correctness

and promptness with which the returns are submitted by the BSNL.



Levy of penalty for delayed payments to CCA:

Of late undue delay has been observed in transferring the recoveries to the CCA unit.

It has been therefore been decided by the Govt. that the corporation will be liable to

pay penal interest on delayed pension contribution.

The following are the details of rates of penal interest decided for levy provisionally

by the DOT pending final approval by Ministry of Finance:

(i) Delay in remittance of LSC/PC: As per SR 307(1)

(ii) Delay in remittance of GPF/L&A:

2.5% above the applicable rate of interest. Interest will be charged from 1st of the

month following the recovery, if payment is not made by the specified date.

(iii) In case of CGEIS/CGEIS

2.5% of the ruling rate of interest on CGEIS per annum (Compounded quarterly).

Interest will be charged from 1st of the month following the recovery, if payment is

not made by the specified date.

Claims if any, by BSNL on the CCAs/DOT may be preferred separately by 7th

of

following month and CCA will settle the same within 7 days from the date of receipt

of the claim.. No netting is allowed to be made from the recoveries or any other

amount due and payable to CCAs/DOT.

Actions suggested by the CCA for timely payment of pension to BSNL staff :

So as to obviate the possible delays in settlement and to ensure that the pension and

other retirement benefits are settled in time, the following schedule of action has been

prescribed.

(A) Supply of six monthly list of the officials due to retire with in the next 24 to 30

months:

This should be supplied to the CCA office not later than 31 st of January or 31 st of

July as the case may be. In the case of officials retiring for reasons other than

superannuation, the office of CCA is to be informed as soon as the employee seeks

retirement.



Preparation of Pension Papers:

Immediate action should be taken to verify the qualifying service of all

employees retiring within 2 years.

Ensure 24 months before retirements that the Service Book contains the

certificates of verification for the entire period of service. Wanting certificates if any

should be called for and recorded in the SB.

If service verification relating to a different unit is not forth coming, the

official concerned may be asked to file a written statement certifying the service

rendered producing supporting evidence.

All Govt. dues to be ascertained in advance and kept ready.

In case of death/voluntary retirement, the head of the office should start

verifying qualifying service, dues, pending disciplinary cases if any, and try to obtain

the pension papers to avoid delay in settlement of the case.

The TA branch of the SSA should complete calculation of average

emoluments 10 months before retirement of retiring officials.

Pension papers in triplicate to be forwarded to the individual with in 8 months

of the retirement.

The pension case should be forwarded to the office of CCA by the TA wing of

the SSA not later than 6 months before the date of retirement, duly ensuring that -

(i) the Joint photo is duly attested and pasted in the application.

(ii) All columns in the data sheet are completed

(iii) The calculations are correct.

(iv) The bank account no. is clearly noted in the application if the govt. servant

wishes to draw pension through the bank.

(v) The place where the retiring govt.. Servant wishes to stay after retirement and

whether the place covered under the CGHS or otherwise.

Documents that should accompany the pension claims sent to the office of CCA:

1. Data sheet Two copies.

2. Pension application Two Copies

3. Photograph/Joint photograph Two copies

4. Specimen signature slip-claimant Two copies

5. Specimen signature slip-spouse Two copies

6. Details of family members One Copy

7. Nomination for DCRG/GPF/CGEIS One copy

8. Statement showing non-qualifying service One copy

9. Report of vfn. Of 25 yrs. Service One copy

10. Commutation application One copy



11. Vig/disciplinary clearance One copy

12. Identification marks of the individual One copy

13. Identification marks of the spouse. One copy

14. Detailed calculation sheet One copy

15. No dues certificate One copy

16. Succession certificate. One copy

17. (in case of no nomination)

18. LPC (Provisional/Final) One copy



Questions on Terminal Benefits:

1. What are the conditions to sanction Encashment of Leave along with LTC?

2. What is formula to calculate Pension, Retirement Gratuity, Family Pension

3. Write about BSNL Employees ‗Gratuity Trust Rules‘

4. How do you check the applications for withdrawals from GPF?

5. What are the benefits available in EPF Scheme? Write about contributions by

employee, employer and administrative charges payable by BSNL.

6. What is the new name of DOT CELL? When it is formed?

7. When BSNL formed?

8. Is it possible netting of BSNL‘s claims against the GPF Contribution?

9. What are other functions of CCA office?

10. Levy of penalty for delayed payments to CCA – Please elaborate?

11. Actions suggested by the CCA for timely payment of pension to BSNL staff?

12. Briefly explain the procedure of pension papers?

13. What are the documents should accompany the pension claims sent to the

office of CCA?

Chapter13.Terminal Benefits

Documents

high school

including

directly recruited

public sector

project area

social security

indian evidence

directly recruited