GPF monthly subscription should not be less than 6% of the emoluments and not more than the Basic Pay. Percentage is based on the emoluments to which the government servant is entitled as on the 31st of March of the preceding year.

Monthly subscription can be enhanced twice or reduced once during the course of the year. The GPF account can be credited by the subscriber by way of monthly subscription and by government by way of general or special orders to credit the arrears of pay and allowances due and admissible to the government servant’s GPF account. As it is the liability of the government to pay interest to the subscriber on the accumulation in GPF account hence any amount credited to GPF account, other than those described above, are treated as unauthorized credits to GPF account hence no interest is admissible on such amounts.