GPF Information
10 (1) A subscriber shall subscribe monthly to the fund except during a period of suspension or prior to four months of the date of retirement on superannuation:
Provided that a subscriber may, after making an option in writing, elect not to subscribe during those months in which the subscriber is on half pay leave for the whole month or extraordinary leave without pay for at least half of the month.
(2) A subscriber who has, under Rule 30, withdrawn the amount standing to his credit in the fund shall not subscribe to the fund after such withdrawal unless and until the subscriber returns to duty.
11(1) The amount of subscription shall be fixed by the subscriber, subject to the following conditions-
(a) It shall be expressed in whole rupees.
(b) It may be any sum so expressed, but it may not be less than seven percent of the emoluments and not more than his emoluments:
Provided that the Government may by order direct for a higher amount to be deposited in subscriber's fund.
Provided further that if a subscriber is repaying a house building loan to the Government, the subscriber may reduce the subscription subject to the condition that the reduction is not more than three fourth of the difference between the monthly subscription and seven percent of the emoluments.
(2) For the purposes of sub-rule (1) the emoluments of a subscriber shall be: -
(a) in the case of a subscriber who was in Government service on the 31st March of the preceding year, the emoluments to which he was entitled on that date, provided as follows: -
(i) If the subscriber was on leave on the said date and elected not to subscribe during such leave or was under suspension on the said date, his emoluments shall be the emoluments to which he was entitled on the first day after his return to duty;
(ii) if the subscriber was on deputation out of India on the said date or was on leave on the said date and continues to be on leave and has elected to subscribe during such leave, his emoluments shall be the emoluments to which he would have been entitled had he been on duty in India;
(iii) if the subscriber joined the Fund for the first time under the operation of rules 5 and 6 on a day subsequent to the said date, his emoluments shall be the emoluments to which he was entitled on such subsequent date;
(b) in the case of a subscriber who was not in Government service on the 31st March of the preceding year, the emoluments to which he was entitled on the first day of his service or, if he joined the Fund for the first time under the operation of rule 6 on a date subsequent to the first day of his service, the emoluments to which he was entitled on such subsequent date.
(3) The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner: -
(a) if he was on duty on 31st March of the preceding year, by the deduction which he makes in this behalf from his pay bill for that month;
(b) if he was on leave on the 31st March of the preceding year and elected not to subscribe during such leave, or was under suspension on that date, by the deduction which he makes in this behalf from his first pay bill after his return to duty;
(c) if he has entered Government service for the first time during the year, or if he is compulsorily required to join the Fund from a particular date under rule 5, or joins the Fund for the first time by the deduction which he makes in this behalf from his pay bill for the month during which he joins the Fund;
(d) if he was on leave on the 31st March of the preceding year, and continues to be on leave and has elected to subscribe during such leave, by the deduction which he causes to be made in this behalf from his salary bill for that month;
(e) If he was on foreign service on the 31st March of the preceding year, by the amount credited by him into the treasury on account of subscription for the month of April in the current year.
(4) The amount of subscription once fixed by a subscriber shall not vary, during the course of the year on account of any increase or decrease in the rate of his pay which might ultimately have been found to be due in respect of the 31st March preceding or which might have taken place during the year.
(5) The amount of subscription may be changed during the year only under the following circumstances:
(a) If a subscriber is on duty for a part of a month and on leave for the remainder of that month and if he has elected not to subscribe during leave, the amount of the subscription payable shall be proportionate to the number of days spent on duty in the month.
(b) If a subscriber dies during the course of a month, no subscription should be recovered for that month from subscriber's emoluments.
(c) If a change is covered under any proviso to clause (b) of sub-rule (1).
11-A Notwithstanding anything contained in clause (b) of Sub-rule (1) of Rule-2, Rule-5 and sub-rule (1) of rule 11 all Government servants including work charged employees or members of the work-charged service shall subscribe monthly to the Fund such portion of any dearness allowance, by whatever name called, as is specified by the Government, in the orders issued from time to time.for this purpose, subscription shall be in whole rupees. Fifty paise and above shall be treated as a rupee while less than Fifty paise shall be omitted.
The above amendment shall be deemed to have come into force with effect from 1-4-77.
12. When a subscriber is transferred to foreign service or sent on deputation out of India, he shall remain subject to the rules of the Fund in the same manner as if he were not so transferred or sent on deputation.