1. GPF Rules applicable to the Central Govt. employees on or before 31.12.2003.
2. Minimum 6% of Emoluments (Only Basic, does not includes DA)
3. Maximum 100% of emoluments can be contributed towards GPF.
4. Contribution should be fixed at not less than 6% of his/her emoluments on the 31st march of the preceding year and in case of new subscribers to the emoluments on the date of joining the fund.
5. Subscription may be increased twice and/or reduced once at any time during the year.
6. Subscription to the fund shall be stopped during suspension.
7. Subscription to the Fund shall be stopped during Suspension and the option of the GS during leave on HPL, Leave without Pay and Dies Non. Proportionate subscription to be recovered for the period of duty and any leave than HPL/EOL.
8. Subscription recovery to be stopped 3 months before retirement on Superannuation.
9. Advance Permissible : 12 months of pay or three-fourth of the amount at credit, whichever is less. The amount of advance will be recoverable in a maximum of 60 instalments.
1. Every non-pensionable Government servant is to compulsorily subscribe to the fund.
2. Any sum as fixed by the subscriber is subject to a minimum of 10 percent of emoluments and not more than his emoluments.
3. Government contribution is also at 10 percent of subscriber’s emoluments.