All temporary Government servants after a continuous service of one year, and all permanent Government servants shall subscribe to the Fund.

Conditions for subscription

The subscriber shall subscribe monthly to the Fund, except during: -

• Period of suspension
• Last four months of service before retirement

The amount of subscription for each subscriber shall not less than ten percent of his emoluments and not more than his total emoluments.

The amount of subscription may be reduced once or maybe enhanced twice at any time during the course of the year.

When a subscriber quits the service/ retired from service, the amount stands at his credit in the Fund shall become payable to him and in case of his death to his family asper nomination/ Legal heir.

Interest on the fund is credited to the subscribers' account on the last day of every financial year at the rate prescribed by Govt. of Odisha.

Other Guidelines

• Full name (not abbreviation) and correct GPF Account Number along with the suffix may be quoted in the GPF schedules, sanction orders of Advances/withdrawals, Bills drawing money from GPF and other correspondence regarding the GPF. 
• Schedules with full names and correct account numbers may be printed or cyclostyled legibly and changed periodically to prevent copying error.
• The account number may be arranged serially in ascending order in the schedule.
• Separate P.F. schedules may be prepared for subscribers holding separate suffixes viz. GA(O), EDN(O).
• In case of subscriber joining or transfter from some other office, the fact may be mentioned in the remarks column of GPF schedule.
• Change of rate of subscription may be recorded in the remarks column of the schedule.
• Recovery of advances may be shown in a separate column of the GPF schedule.
• When the GPF money deposited in treasury full particulars viz. full name, correct account numbers, subscription, refund, total in respect of each subscriber may be maintained in the challan itself.
• Copy of the latest GPF account slip and a copy of the sanction order may be attached to the Bill drawing money from GPF.
• The omission/mistake, if any, may be brought to the notice of A.G. Orissa within three months. Special care may be taken, if there is any omission in the withdrawal column of the account slip. Failure to bring the missing withdrawals to the notice of A.G may result minus balance in subscribers account at a later date which may cause hardship after retirement.
• The final payment application may be obtained well in time before retirement of the subscriber.