All Government servants, permanent and temporary, borne in the regular establishment and not paid out of contingencies shall subscribe to the Fund.  Temporary Government servants shall subscribe after continuous service of one year.

Provided that no such servant as has been required or permitted to subscribe to a Contributory Provident Fund shall be eligible to join or continue as a subscriber to the Fund, while he retains his right to subscribe to such a Fund.

After completion of one year continuous service by an employee, joining in this scheme is compulsory. In case of Group ‘D’ employees, Head of Office allots G.P.F. A/c. Number. But in case of Group ‘A’, ‘B’ and ‘C’ employees, Office of the Principal Accountant General (A&E), West Bengal allots G.P.F. account number.

Subscription to the Provident Fund Should not be deducted from the pay bills before the allotment of account number.

For obtaining G.P.F. account number application for this purpose in prescribed format should be sent to the Office of the Principal Account General (A&E),West Bengal a few weeks before the completion of one year service.

If delay occurs in obtaining G.P.F. account number from Principal Accountant General (A&E), West Bengal, arrear subscription is to be deducted. One installment for each month’s arrear subscription is to be deducted along with the present G.P.F. subscription.

A re-employed pensioner is also eligible to subscribe to the Fund afresh after completion of one year’s continuous service.  If however, he is re-employed for more than a year, he may subscribe afresh from the date of commencement of re-employment.  A separate new account No. will be allotted to the fund account of the re-employed pensioners to be opened afresh.