KSR PART III PENSION RULES
KSR PART
III PENSION RULES
Introduction
v
The supreme
court in SLP(c) No. 9425/1984, held that pension is a valuable right of an
officer in recognition of the satisfactory discharge of duties and
responsibility while in service
v
Pension
includes– Monthly pension, gratuity/D.C.R.G –Rule 12(24), Part I, KSRs
v
Future good
conduct is an implied condition for every grant of pension. R 2(A) & 90(12)
Part III
v
No pension,
gratuity or DCRG- resignation, dismissal or removal. R- 29(a) &(b) Part III
Different
kinds of Pensions
1) Superannuation Pension – R 55
2) Retiring Pension/ Voluntary retirement/Premature retirement-
R 56
3) Invalid Pension – R 42 & 43
4) Compensation Pension – R 33-41
Superannuation
Pension
—
Granted to an officer who was
retired from service at a particular age enforced by law. R 60 Part I, KSRs
—
Now the retirement age is 56
—
GO(P) No. 183/2012/Fin. Dated.
26.03.2012
—
Retirement age of PTCM is 70
—
Retirement age of NPS employees is
60
RETIRING PENSION
Given to an officer who was
retired voluntarily from service.
Ø
The officer should complete 20 years
of service without rounding of QS.
Ø
3 months prior notice should be
given
Ø
The service should be verified by AG
Ø
5 year weightage is given, should
not exceed actual date of superannuation
Ø
Total QS after adding weightage
should not exceed 33 years
Ø
No retiring pension if the officer
facing departmental or judicial proceedings.
Invalid
Pension
q Given to an officer who is found to be unfit due to physical or mental
disability
q Officer may undergo medical examination
q Medical officer in the case of NGOs, Medical board for GOs.
q Maximum weightage allowed 5 years, total QS should not exceed 30 years.
Compensation
Pension
— When a permanent post is abolished, the officer will get an option
— Either accept another appointment in government
— Or leave the service accepting pension benefits based on the QS so far
earned.
Ex-Gratia Pension
• G.O (P) No. 1851/99/Fin. Dated. 18.09.1999
• Those not have minimum QS for getting superannuation pension
•
Lost eligibility by availing LWA as per app. XIIA, B & C will not
get it
• Will not be given- resigned, terminated, absconded
• Scheme is optional either service gratuity or Ex-Gratia pension
• No DR and FP till the 10th Pension revision
• DR and FP to spouse is admissible w.e.f 01.07.2014
Amount of Ex-Gratia Pension
Revised as per G.O (P) No. 9/2016/Fin. Dated. 20.01.2016
|
Length of Service |
Rate of Pension admissible |
Rate of Family Pension admissible |
|
9 years |
7650 |
2295 |
|
8 years |
6800 |
2040 |
|
7 years |
5950 |
1785 |
|
6 years |
5100 |
1530 |
|
5 years |
4250 |
1275 |
|
4 years |
3400 |
1020 |
|
3 years & below |
2550 |
765 |
Calculation of Pension
Six elements in the calculation of pensionary benefits in the ordinary
case.
1. Qualifying service (QS)
2. Average emoluments (AE)
3. Monthly pension
4. Death-cum-retirement Gratuity (DCRG)
5. Family pension- Higher rate
6. Family pension- Normal rate
Qualifying Service – R 12(30) P I & R 9 to 31 & 57 P III
Service that qualifies for the grant of pension, calculated as
follows…..
Calculate the length of
service from the date of first entry in government regular service till the
date of ending the service, both days are inclusive…. Then deduct the non
qualifying service…. Then add additional or special service if any… then
rounding it.
|
Qualifying Service |
Non Qualifying Service |
|
LWA on MC LWA on study leave Suspension exonerated Suspension unjustified Suspension – eligible leave Foreign service Extra Ordinary Leave Maternity leave Paternity Leave HPL, CML, EL Dies non |
LWA on pvt employment LWA App XII A LWA App XII B LWA App XII C Suspension Suspension justified Suspension – penalty Suspension- SA is paid Boy service
|
Rounding of QS
QS for minimum pension – 9 years even a day – 10 years
QS for maximum pension – 29 years even a day- 30 years
In the case of physically
challenged- 2 years even a day- 3 years
QS for minimum DCRG – 5 years (no rounding is admissible in this case)
QS for maximum DCRG – 32 years even a day – 33 years
In normal case: - 6 months and above- upper rounding
below 6 months – ignored
Average Emoluments
— R 12(23) P I & R 63 P III
— Last ten months’ duty pay.
— If any NQS during last 10 months and equal period is taken before that
period.
— Pension, DCRG, CVP, FP should be rounded to the next higher Rs at last
— AE should not be rounded
— In CVP, 40% of pension should be rounded to lower Rs.
— DA: 50 Ps and above- upper rounding
below 50 Ps. – ignored
PENSION = (AE/2) X (QS/30)
D.C.R.G = (L.M.P+DA) X QS/2
F.P (Normal Rate) = 30 % of L.M.P
FP (Higher Rate) = Twice the normal rate
50% of L.M.P
Pension (whichever is least)
Minimum Pension/Family Pension with effect from 01.07.2014 – Rs. 8500
Maximum pension/ Family Pension with effect from 01.07.2014 – Rs. 60000
Commutation
of pension
— A portion of monthly pension can commute as lump sum.
— Maximum portion that can commute – 40%
— No commutation – if disciplinary proceedings is pending
— Commutation = CV X ….% of pension X 12
— Commutation value - based on next birthday
—
Restoration period = 12 years for those who commuted at age of 54,55,56
since the commutation factor is 11.73, 11.42 and 11.1 respectively.
— Restoration period is the rounded figure of commutation factor.
— Commutation factor - upper rounding only.
— 11.73 is rounded to 12, 11.42 and
11.1 is also rounded to 12
— No commutation after restoration.
— After commutation pension is reduced monthly pension
|
53 |
12.35 |
|
54 |
12.05 |
|
55 |
11.73 |
|
56 |
11.42 |
|
57 |
11.1 |
|
58 |
10.78 |
|
59 |
10.46 |
|
60 |
10.13 |
|
61 |
9.81 |
|
62 |
9.48 |
DCRG
— Death occurs in the first year of service – 2 months emoluments
— Death occurs after 1 and before 5
yrs – 6 times of the last emoluments
— Death occurs after completing 5 yrs – 12 times of the last emoluments
( if the min QS is 23 years or
less) more than that use the formulae.
Maximum amount of DCRG
From 01.03.1997 to 31.03.2005- 2.80 Lakhs
From 01.04.2005 to 30.06.2009- 3.30 Lakhs
From 01.07.2009 to 30.06.2014- 7 Lakhs
From 01.07.2014 till date- 14 Lakhs
DCRG and arrears to pension, if any due to a deceased Catholic Nun shall
be paid to the nominees. In the absence of any nomination, the amounts shall be
paid to the Mother Superior of the concerned convent. No Family pension is
admissible
Compassionate allowance
• Rule 5, P III KSR
• When an officer is dismissed or removed from service, no pension
will be given, only CA
• Shall not exceed 2/3rd of the pension which would have been
admissible
• No family pension is allowed
Residuary
Gratuity
— Ruling to R 69, P III KSR
— Officer dies after retirement without commuted any portion of his
pension
— If the total amount of pension and DCRG received before death are less
than 12 times last emoluments
— Deficiency amount is given to the family as residuary gratuity
Provisional
Pension
— If an employee is facing any departmental and judicial proceedings and
that time he was retiring
— Provisional pension is sanctioned
— Should not exceed actual pension
— DCRG will be given only after such proceedings.
Anticipatory
pension
— Likely to retire before his pension can be finally assessed and settled.
— 100% of probable pension
— Paid for 6 months at first instant
— Will be extended for another 6 months if necessary
— Found to be in excess of pension, pensioner should refund the excess
amount.
Family Pension
Contributory Pension Rules came into effect from 01.04.1964 which are
applicable to all regular employees.
In the case of death after retirement, the pension drawn by the deceased
pensioner shall be paid as family pension upto the date on which the deceased
pensioner would have attained the age of 63 years. ( Family Pension at higher
rate, 56+7=36) thereafter family pension at the normal rate (30 % of L.M.P)
In cases of death while in service, family pension for the first 7 years
shall be paid at the rate of 50% of L.M.P (Family Pension at higher rate for 7
years) and thereafter family pension at
the normal rate (30 % of L.M.P)
Higher rate of family pension shall be paid only if the deceased
employee has got 7 years or more service before death.
When two Family pension is received, maximum family pension shall not
exceed Rs. 60000 (w.e.f 01.07.2014)
Family pension shall be sanctioned irrespective of the length of service
Family for Family Pension:
(a)
Wife in the case of male employee till death
or remarriage
(b)
Husband in the case of female employee till
death or remarriage
(c)
Eldest eligible child till 25 years
of age/ employment/marriage
(d)
Children suffering from
physical/mental disorder or disability for life. If there are two such
children, family pension shall be paid to them in equal share
(e)
Unmarried daughters above 25 years
of age (independent annual income shall not exceed Rs.30000/-)
(f)
Son/daughter legally adopted before
retirement
(g)
Parents in equal share (independent
annual income below Rs.30000/-)
(h)
Judicially separated wife
(i)
Judicially separated husband
(j)
Widowed disabled daughter (annual
income below Rs.30000/-)
(k)
Disabled divorced daughter (annual
income below Rs.30000/-)
Eligibility certificate (income) should be submitted within two years.
Otherwise family pension shall be paid only from the date of eligibility
certificate.
SOLUTIONS
Average Emoluments
2) An officer was drawing pay Rs. 37940 on 01.01.2015 and Rs. 38840 on
01.01.2016. his normal date of retirement is 31.01.2016. The average emoluments
for pension is
(Average emoluments is the average of last 10 months duty pay)
Last 10 months are 04/15, 05/15, 06/15, 07/15, 08/15, 09/15, 10/15,
11/15, 12/15 & 01/16.
Pay from 04/15 to 12/15 is 37940. (9X37940) = 341460 (9 months pay)
Pay on 01/16 is 38840 (1X38840) = 38840 (1 month pay)
= 380300/10 = 38030
3) Calculate the average emoluments of an employee from the following details given. Date of retirement 31.03.2016, pay as on 01.04.2015 Rs. 45800, increment on 01.12.2015. pay raised to Rs. 46900
(Average emoluments is the average of last 10 months duty pay)
Last 10 months are 06/15, 07/15, 08/15, 09/15, 10/15, 11/15, 12/15,
01/16, 02/16 & 03/16
Pay from 06/15 to 11/15 is 45800 (6X45800) = 274800 (6 months pay)
Pay from 12/15 to 03/16 is 46900 (4X46900) = 187600 (4 months pay)
= 462400/10 = 46240
DCRG
1) DCRG admissible to a government
servant who retired on 30.04.2013, QS 28 years, last pay 26500, DA 53%
DCRG= (L.M.P+DA) XQ.S/2
= (26500+14045) X 28/2
=40545X14
=567630
2) Calculate the DCRG admissible to the officer with following details.
Date of Retirement: 31.08.2018
Qualifying Service : 23 years
Last Pay :- 116880
D.A:- 20%
DCRG= (L.M.P+DA) XQ.S/2
= (116880+23376) X 23/2
=140256X11.5
=1612944
=1400000 ( Maximum DCRG as per 10th pay revision order is 14 Lakhs.)
Pension & Family Pension
1)
An officer joined service on 01.07.83 and retired on 31.07.2016. If his
qualifying service is only 28 years. Both
average emoluments and Last
Pay is Rs. 55350. would be his monthly pension. Also calculate family pension admissible to
the family.
Pension = (A.E/2) X (Q.S/30)
Average Emoluments = 55350
Qualifying Service = 28
Pension = (55350/2) X (28/30)
= 25830
Family Pension
For the first 7 years from the date of retirement family will get
Family Pension @ Higher Rate thereafter
it reduces to normal rate.
Family Pension (Higher Rate) = 50% of Last Month Pay
= (50/100) X 55350
= 27675; Limited to 25830
(Family Pension higher rate will
not be greater than monthly pension of the pensioner)
Family Pension (Normal
Rate) = 30% of Last Month Pay
= (30/100) X
55350
= 16605
Commutation
1) An officers monthly pension is 25830, he commuted at the age of 56 with
commutation factor 11.1. Calculate the Lump sum amount commuted by the officer if he decided to commute maximum.
Commutation = 40% of pension X 11.1 X 12
= 10332 X 11.1 X 12
= 1376223
Part time contingent employees
§ Retirement at the age of 70
§ Minimum service for pension is 10 years
§ Maximum service for pension is 30 years
§ Rounding of qualifying service as in the case of regular employees
§ Pension calculation formula is admissible to that of regular employees
§ Minimum pension w.e.f 01.07.2014 is Rs. 4400/-
§ Maximum pension w.e.f 01.07.2014 is Rs. 8400/-
§ Maximum DCRG w.e.f 01.07.2014 is Rs.280000
§ Minimum family pension w.e.f 01.07.2014 is Rs. 2460/-
§ Maximum family pension w.e.f 01.07.2014 is Rs. 4938/-
§ Service conditions are regulated by special rules as per G.O (P) No.
152/75/PD dated, 02.08.1975
§ Medical Allowance admissible is Rs. 150/-
The scales of pay of various categories of Part-Time contingent
employees including Patient employees in health services department are revised
with effect from 01.07.2014 as follows:
|
Category |
Revised scale of pay |
|
Category I |
10620-240-12300-260-13600-300-15100-340-16460 |
|
Category II |
9340-220-11100-240-12300-260-13600-300-14800 |
|
Category III |
8200-200-10000-11100-240-12300-260-13340 |
The method of fixation of pay in the revised scales of pay is given in
annexure VI. Some illustrations for fixation of pay are shown in annexure VI B.
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