General Information

General Provident Fund (GPF) rules are applicable to those Central Government employees who have been appointed on or before 31st December 2003. Re-employed pensioners and permanent Government servants appointed before 01 January 2004 shall subscribe to GPF compulsorily. Minimum subscription to this fund is 6% of the emoluments and maximum subscription is equal to basic pay (pay in pay band + grade pay). Minimum subscription should be fixed with reference to the emoluments on the 31st March of the preceding year and in the case of new subscribers to the emoluments on the date of joining the fund.

“Emoluments” means pay in pay band plus grade pay, leave salary and any remuneration of the nature of pay received in Foreign Service. It does not include Dearness Allowance (DA). GPF subscription may be increased twice and/or reduced once at any time during the financial year. Interest rate on GPF for the year 2011-12 is 8%. A subscriber can nominate one or more persons conferring the right to receive the amount that may stand to his credit in his/her GPF amount in the event of his death.

A Government servant due to retirement on superannuation shall be exempted from making any subscription to the GPF during the last three months of his service. The discontinuance of subscription would be compulsory and not optional.

Subscription to the fund shall be stopped during suspension and at the option of the Government servant during leave on half pay, leave without pay and dies non. Proportionate subscription is to be recovered for the period of duty and any leave other than Half Pay Leave (HPL)/Extra Ordinary Leave (EOL).