DDO Summary Extract

Permanent Advance
7 PERMANENT ADVANCE
Purpose of Permanent Advance
Permanent Advance is granted to officers who have to make

payments, before they place themselves in funds by drawing on the
treasury. The amount of advance is fixed by the Government up
to the amount advised as appropriate by the Accountant General.
7.1 Procedure to Draw Permanent Advance

The Head of Departments may sanction permanent advances for
their subordinate officers in consultation with the Accountant
General, but in the case of a Head of Department himself, it will
be sanctioned by the next superior administrative authority. The
officer submits a request along with a statement of expenditure
for the last 12 months under the various detailed objects, excluding
object heads relating to employees related expenses and other
objects under which petty expenses are not incurred to the Account
Office concerned. The Account Office after considering the need
of the office in view of quantum of expenditure and nature of duties
involved recommend appropriates amount of permanent advance.
Then the office submits the case along with recommendations of
the Accounts Office to the Sanctioning Authority for sanction. On
having been sanctioned the concerned DDO submit a bill to the
Accounts Office for drawl of cheque/cash. The advances should
not be multiplied unnecessarily. The holder of the advance is
responsible for its safe custody and he must always be ready to
account for the total amount of money.
7.2 Enhancement of Permanent Advance

All applications for revision or increase of advance should be
submitted to the sanctioning authority through the Accountant
General who will advise as to appropriate enhanced amount of
advance. The difference between enhanced and previous amount
of permanent advance would be drawn in the same manner as
stated in above para.
7.3 Classification
The permanent advance is drawn under detail Object head “F02101-
Permanent Advances (Civil)” which is an “Asset” / Object head of
account. It is a non-budgeted head (object head of Public Account).
7.4 Closing of Permanent Advance

Amount of Permanent Advance once drawn remained with the
concerned officer for indefinite period. The claims of amount of
Permanent Advance utilized, temporarily, on various departmental
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Guide Book for Drawing & Disbursing Officers
expenses is drawn under the appropriate detailed objects and on receipt of cheque / cash the amount is
recouped under the column “Out of Permanent Advance” in the receipt side of the Cash Book and hence,
available for another cash payments (cash based purchases / expenses). In case of closing of the Project/Office
the amount is required to be deposited under the same detailed object head “F02101” in a branch of SBP
or designated branch of NBP.
(GFR.132, FTR.288-294, PFR. 2.8-2.9)
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Establishment
BLANK
Establishment
8 ESTABLISHMENT
8.1 Maintenance of Service Book
The service book is a contemporary record in minute detail of a

person's (non-gazetted) official career. Every entry should be
attested at the time by the Head of the Office. It is the duty of all
Heads of Offices to see that the service books of the establishments
employed under them are punctually and regularly written up, and
that no unauthorized member of the office has access to the books.
8.1.1 At a fixed time early in the year, the service books should be taken
up for verification by the Head of the Office who, after satisfying
himself that the services of the Government Servant concerned
are correctly recorded in each service book, should record in it
a certificate in the following form, over his signature:-
Service verified up to……………….(date) from (the record from
which the verification is made).
8.1.2 The verification of service referred to above should be in respect
of all service qualifying for pension whether permanent, provisional,
temporary or officiating. The head of the office in recording the
annual certificate of verification should in the case of any portion
of service that cannot be verified from office records, distinctly
state that for the excepted period (naming them) a statement in
writing by the Government Servants, as well as a record of the
evidence of his contemporaries, is attached to the book.
8.1.3 When, an official is transferred from one office to another, the

head of the office under whom he was originally employed, should
record in the service book his signature the result of the verification
of service, with reference to pay bills and acquittance rolls, in
respect of the whole period during which the Government Servant
was employed under him before forwarding the service book to
the office where the services are transferred.
(GFR. 120-122, PFR. 7.17-7.18, CSR (Pb) 12.1-12.9)
8.1.4 Date of birth recorded at time of appointment can not be changed
later on. However, correction may be made with in two years of appointment
(S&GAD letter # SOR-III-1-14/75 dated 15th November, 2000).
8.2 Excess Appointment in a Lower Unit/ Cadre against

Vacancy in Higher One
In the case of establishment divided into separate units on cadres carrying

different scale of pay, there is no objection to excess appointments being
made in a lower unit or cadre against on equal or greater number of
vacancies left unfilled in the higher. For each vacancy in a higher grade only
one extra post in a lower grade is admissible.
(GFR.113, PFR-7.15)
8.3 House Building and Conveyance Advance

(GFR.249-263, PFR. 10.13-10.23)
8.3.1 General Conditions

As a general rule advances are not payable to Government Servants who
are not in permanent employment, because their pay does not constitute
adequate security for the advances. In special cases, however, and subject
to such conditions as may be deemed appropriate, temporary Government
Servants may also be allowed the advances.
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8.3.2 Interest on Advances
Simple interest at the rate fixed by the Government should be charged on advances granted to Government Servant
for building houses or for purchase of conveyances. The interest is calculated on the last day of each month. If an
employee dies before retirement, no recovery will be made on account of interest. In case recoveries on account
of interest were in progress at the time of death, no recovery will be made for the remaining amount of interest.
The following exceptions are permissible to the general rule quoted above:-
(a) No interest will be charged from Government Servants on advances for the purchase of cycles.
(b) No interest will be charged from Government Servant in BPS 1 to 15 on house-building advances.
(c) In case an employee, who was in BPS 15 or below at the time when house-building advance was sanctioned to him, if
promoted to BPS-16 or above, no interest shall be charged from him. However, if the amount of advances is revised on
the basis of his pay in BPS 16 or above, interest will become payable under the normal rules/orders.
(d) In case an employee, who was in BPS 16 or above when house-building advance was sanctioned to him is
reverted to a post in BPS 15 or below, interest will be charged from him under the normal rules and others.
(e) The Government Servants, who do not claim interest on G.P.Fund balances, will be granted House Building
Advance and Conveyance Advances free of interest.
8.3.3 Recovery of Advance

The amount of the advance is recovered from the monthly pay in such installments as may be specified. This should
not be affected by the fact of the borrower being on leave of any kind and drawing leave salary. During the extra-
ordinary leave without pay and allowances, the installments should be recovered in cash. If the employee fails to
pay the installments in cash, the arrears of installments should be recovered in lump sum from the first payment
of pay and allowances, which may become due at the end of leave.
8.3.4 House Building Advance

(a) A competent authority may sanction the grant of advance to an employee for construction of house, purchasing
a house, completely reconstructing a house or extending or renovating a house already owned by him.
(b) The advance should not exceed maximum limit as per pay of the employee or actual price of the house/plot
whichever is lesser.
(c) Advance from G.P. Fund account for the construction of house will not be taken into account for the
purpose of calculating total house building advance to which an employee is entitled.
8.3.5 Advance for Purchase of Conveyance

The Government Servants may be granted advances for purchase of conveyances if the competent authority is
satisfied that the maintenance of a conveyance will be in the interest of public service.
Formula to Calculate Interest on HBA & Conveyance Advances
Amount of advance x (No. of Inst. +1) x Rate of Interest

12 2 100
Illustration 50000 x (50+1) x 15 = 15938

12 2 100
(The rates of interest on GPF are applicable to the HBA and Conveyance Advances in case of Provincial & District
Governments except those which follow the rules of Federal Government)
Year Rate of Interest 1994-1995 15.44 2001-2002 11.11
1989-1990 15.93 1995-1996 15.49 2002-2003 10.87
1990-1991 15.93 1996-1997 16.76 2003-2004 09.23
1997-1998 17.51 2004-2005 08.22
1991-1992 15.93 1998-1999 17.35 2005-2006 10.65
1992-1993 15.93 1999-2000 16.11 2006-2007 10.21
1993-1994 15.54 2000-2001 15.00 2007-2008 10.50
8.4 Computerization of Payrolls
Computerized payroll has been introduced for disbursement of pay and allowances to the Government
Servant's maintaining G.P. Fund accounts, accounting for various items of receipt and expenditure. The
46
Establishment
manual preparation and submission of regular monthly pay bills are dispensed with under this computerized
system. The detail audit of computerized pay rolls in respect of the officers is conducted by the Audit Office
and DDO is responsible for all payments/ deductions in respect of non-gazetted employees in accordance
with existing rules and orders.
(NAM.4.6.11-4.6.18)
8.5 Duties & Responsibilities of DDO regarding Computerization of Payrolls
The important responsibility of the DDO regarding computerized pay roll is to ensure that all input data
is correctly supplied and all changes like promotions, demotions, leave, transfer, retirements and variations
in the rates of entitlements and deductions etc. are promptly reported through change statements as any
omission or delay may result into over payment(s).
8.6 Computer Changes
8.6.1 The computerized pay roll is now being done through SAP system throughout Pakistan. The detail of
computer change forms is as under:
Sr.No Form No Description Remarks
1 Pay 01 Employees Master File Creation Form For new employee applicable for both
payroll and G.P.Fund
2 Pay 02 Amendment Form For single employee
3 Pay 03 Amendment Form For more than one employee's changes
(for multiple employee entry)
4 Pay 05 Temporary Loans & Advances Loans & Advances except non-refundable
Form (New & Amendment) G.P.Fund Advance
5 Pay 06 Permanent Loans & Advances For Non-Refundable G.P.Fund Advances
Form (New & Amendment)
Note: Guidance to fill these forms has been provided overleaf. Forms, duly filled, are annexed.
8.6.2 Main features of Computerization of Pay Roll, in SAP, are:

(a) Employees shall be paid by direct credit into their bank account regardless of their grade level. Payroll
payments in cash, through DDO, shall only be allowed by the Accountant General in special circumstances
for Class-IV employees.
(b) Monthly salaries and allowances of Government employees shall be paid on the first working day of the
following calendar month.
(c) No deduction shall be made from salaries or wages unless prescribed by an Act or Statute or by any order
of a Court of Law.
(d) Deductions / recoveries shall be made in accordance with rules and regulations.
(e) Income Tax deductions at source from the monthly pay shall be made strictly in accordance with the relevant
provisions of Income Tax Ordinance and instructions issued from time to time by the FBR.
(f) The last payment of salary and allowance shall not be made to the employee leaving the service of the
Government due to resignation, dismissal etc. until both the DDO, and the AG are satisfied that there is
no outstanding amount due from the employee. However where an employee is leaving service due to
retirement, the outstanding amount may be recovered from the pension (commutation) amount.
8.7 In-active / Stoppage of Pay
When an employee proceeds on EOL (leave without pay) or transfers to other station his salary should
immediately be de-activated through change statement. As soon as the employee returns from E.O.L his
pay may be got activated. On retirement, death, dismissal or removal an employee, his salary should be got
stopped immediately to avoid overpayment. Following points should be kept in view:
• Reason for stoppage of salary should be mentioned e.g. un-authorized absence, death, retirement or
resignation of the employee
• Date of inactivation of salary must be written
• In case of transfer of the employee, his data may be got transferred instead of stoppage of his pay
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8.8 Transfer in and out of Payroll to other circle in SAP System
When an employee is transferred from one province to other or province to Islamabad or vice versa, his
salary is transferred out by the previous Accounts Office and transferred in by the other Accounts Office
subject to condition that SAP is operative in both the Accounts Offices. In this way there is no need to
prepare and submit the detailed form “Pay-01” again. Following guidelines should be followed in this regard:
Transfer out
• Correct Payroll Area and Personal Area of posting should be entered
• In case of posting from one District to other District within a Province the functionality of re-organization
is used in SAP as in this case the “SERVER” remained same
• Cost Center (DDO) number of new office should be mentioned
Transfer in
• Bank details of new station must be provided
• Changes required in pay and allowances as per revised entitlements at new station must be sent to Accounts
Office (new) through appropriate change forms
• The balances of GPF and advances should be verified
8.9 Foreign Service
8.9.1 Foreign Service means service in which a Government Servant received his substantive pay, with the sanction of government,
from any source other than the General Revenues of the Federal Government or of a Provincial / District Government.
8.9.2 No Government Servant may be transferred to Foreign Service against his will (FR-110). However, in accordance
with Civil Servants Act, every Civil Servant, not recruited specifically to serve in a particular area or region, is
also liable to serve anywhere within or outside Pakistan, in any post under the Federal Government or any
Provincial Government or local authority, or a corporation or body, set up or established by any such Government.
8.9.3 Pay & Allowance/Other Fringe Benefits during the period of Foreign Service
(a) When the transfer of a Government Servant to Foreign Service in Pakistan is sanctioned, the period for
which he is so transferred, the post which he shall hold in Foreign Service and the pay which he shall
received in such service must be precisely specified in the order sanctioning the transfer. No Government
Servant will be permitted to receive any remuneration or enjoy any concession which is not so specified
and if the order is silent as to any particular remuneration or concession; it must be assumed that the
intention is that it shall not be enjoyed.
(b) During the period of foreign service, the person concerned will be entitled to pay, joining time pay, leave
salary, allowances and traveling facilities (including passage for himself and his family to the place of
employment under the borrowing Government and back on termination of the foreign service) in accordance
with the regulations of or the terms and conditions offered by the borrowing Government/Organization.
(FR-114).
(c) During the period of Foreign Service, the person concerned will not be entitled to any medical facility in
respect of himself and family members at the expense of the Government.
(d) The Traveling Allowance and Joining Time Pay of a Government Servant both in respect of the journey on
transfer to Foreign Service and the journey on repatriation therefrom on to government service will be
borne by the foreign employer. This rule applies even in cases where the Government Servant lent takes
leave on reversion before joining duty under Government. (SR.307-A)
8.9.4 Lien/Seniority & Promotion
While on Foreign Service Government Servant remains in the cadre or cadres in which he was included in a
substantive or officiating capacity immediately before his transfer to the Foreign Service. (FR-113)
8.9.5 Period & Extension of Foreign Service
The person concerned will be on deputation with the borrowing Government or Organization for the
period originally agreed upon. Any extension beyond the original period of deputation will not be made
without the approval of the Government, and will be treated as an irregularity on the part of the person
concerned and may call for disciplinary action.
48
Establishment
8.9.6 Contribution towards Funds
During the period of Foreign Service the Government Servant concerned will continue to subscribe to the G.P.
Fund, the remittance of which should invariably be supported with a G.P Fund schedule mentioning therein the
G.P. Fund Account Number and the name of the Accounts Officer maintaining the account. As regards the Benevolent
Fund and Group Insurance Premium contribution, this should be remitted directly by the Government Servant
concerned through the normal banking channels.
8.10 Pension Contribution With Object Classification Code
8.10.1 The foreign employer (and where foreign employer is not agreeable to pay the pension contribution) the
Government Servant concerned as the case may be, will during the period of foreign service, pay to the
Government pension contribution in accordance with relevant rules and at the rates prescribed from time
to time by the Government . The remittance shall be made by the foreign employer or the Government
Servant concerned through normal banking channels to the parent office of the Government Servant. The
parent office will send copies of challans and schedules to the Account Officer concerned for information
and necessary action. The foreign employer or the Government Servant concerned shall pay pension
contribution in foreign currency at a uniform rate of 33-1/3% (1/3) of the mean of minimum and maximum
of the pay scale of the post, plus other emoluments reckonable for pension which would have been admissible
to him had he not been deputed on foreign service. (FR-115)
8.10.2 To illustrate, the rate of the pension contribution will be as under in respect of an officer of BPS-17 the
minimum and maximum of the pays scale of which is Rs.9850 and Rs.24650 respectively:-
- Mean= 9850+24650 = Rs.17250

2
= Rate of Pension contribution at the rate of 33-1/3% will be
= Contribution (PM) = 17250 X 33.1/3% = Rs. 5750
8.11 Last Payment Certificate
8.11.1 The Last Payment Certificate in respect of officers is issued by the Audit Office i.e. AG or DAO and LPC
of non-gazetted employees is issued by the Head of Office/ DDO. The LPC of non-gazetted employees also
required to be countersigned by the concerned DAO of the District from where the employee has been
transferred. The LPC should give all the necessary information so that the classification of charge may be
correctly noted by the DDO in the bill of the new office. There are two main occasions of issuance of LPC:
(a) Transfer to enable the other office/account office to authorize the pay & allowances, deduct the various
funds and recover the outstanding balances of advances, along with interest, if any.
(b) Retirement to enable the Pension section of the Accounts Office to calculate and authorize the
pension/commutation/gratuity payments and to recovery the dues due to Government.
8.11.2 Apart from the date of relinquishment of charge, name of previous office, entitled joining time, certificate
regarding payment of salary up to the date made in the previous office following information is provided
in the LPC:-
(a) Particular of rates (monthly) of pay & allowances entitled to the employee on the last working day in the
previous office.
(b) Detail of recoveries of overpayment advances of TA, HBA and conveyance etc. In this part the total amount,
amount recovered and balance outstanding against the employee should be recorded. In case of interest
bearing advances (HBA or conveyance) the date of drawl and information of interest free or bearing should
also be given so that the new office may recover the dues due to Government accurately. The Form of the
LPC has been revised adding statement of service overleaf by the Controller General of Accounts. However,
the details of service are not required to be filled in the LPC issued for non-gazetted employees. A specimen
of LPC dully filled in is given on Annex-ix.
A table for entitlement of HBA and Conveyance Advance are place at ANNEX-V. In addition, sample HR forms in
required under SAP/R3 are placed at ANNEX-VI.
49
BLANK
Joining Time
BLANK
Joining Time
9 JOINING TIME
(FR. 105-108,
9.1 Joining Time means the time allowed to a Government Servant in

which to join a new post or to travel to or from a station to which
he is posted. [FR. 9(10)].
9.1.1 Admissibility of Joining Time:
The joining time is granted to a Government Servant in order to

enable him:
a) to join a new post to which he is appointed while on duty in his
old post
b) to join a new post:
9.1.2 Joining Time on Appointment/Training
The Government Servants who hold substantive permanent posts

(pensionable), who are appointed to the posts under the Government
on the results of the competitive examination which is open to
both Government Servants and others, are allowed the joining
time and joining time pay.
9.1.3 Overstayal of Joining Time
The overstayal of joining time is willful absence from duty and may be treated
as misbehavior for purposes of F.R.15. No pay or leave salary is admissible
after the expiry of the joining time as admissible under the rules.
9.1.4 Combination of Joining Time with Leave
Any kind of leave may be combined with joining time in accordance

with Revised Leave Rules.
9.2 Calculation of Joining Time
9.2.1 The joining time of a Government Servant in cases involving a

transfer from one station to another, neither of which is in a remote
locality not easy of access, is subject to a maximum of 30 days. Six
days are allowed for preparation and, in addition, a period to cover
the actual journey calculated as follows:
(a) A Government Servant is allowed-

For the portion of the journey
which he travels or might travel One day for each
By Air -- -- -- No. of days(s)
actually taken in the air journey (one day).
By Railway -- -- --250 miles/400 km or any longer
(b) A day is allowed for any fractional portion of any prescribed

distance.
(c) Travel by road not exceeding five miles to or from a railway station at the
beginning or end of a journey does not count for joining time.
53
(d) A Sunday does not count as a day for the purpose of the calculations in this rules, but Sundays are included
in the maximum period of 30 days.
9.2.2 For illustration if a Government Servant relinquished the charge of post at Islamabad on 8th December,
2007 (Saturday) to join his new post at Lahore (less than 400 KMs) and availed full joining time. He would
be due to assumed duties of his new post at Lahore on 18th December, 2007 (Tuesday) (after availing 7
days joining time i.e 6 days for preparation plus one day for transit) as per following calculation:
Date 9th 10th 11th 12th 13th 14th 15th 16th 17th 18th
Day Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue
Calculation
of Joining
Time X 1 2 3 4 5 6 X 7 Joining
Date
9.2.3 Other important rules made under FR 106
(a) Not more than one day is allowed to a Government Servant in order to join a new post when the
appointment to such post does not necessarily involve a change of residence from one station to another.
A holiday counts as a day for the purpose of this rule. (S.R.293)
(b) By whatever route a Government Servant actually travels, his joining time shall, unless a competent authority
for special reasons otherwise order, be calculated by the route which travelers ordinarily use. (S.R.296)
(c) If a Government Servant is authorized to make over charge of a post elsewhere than at its headquarters,
his joining time shall be calculated from the place at which he makes over charge. (S.R.297)
(d) If a Government Servant is appointed to a new post while in transit from one post to another his joining
time begins on the day following that on which he received the order of appointment. (S.R.298)
Note:- A second period of 6 days for preparation should not be allowed in calculating the joining time of
a Government Servant who appointed to a new post while in transit from one post to another.
(e) If a Government Servant is appointed to a new post while on leave on full pay of not more than 120 days
duration, his joining time will be calculated from his old stations or from the place in which he received
the order of appointment, whichever will entitle him to the less joining time. (S.R.300)
(f) Except in the case of joining time admissible under rules 294-A, a competent authority may in any case extend
the joining time admissible under these rules, provided that the general spirit of the rules is observed. (S.R.301)
9.3 Pay and Allowances during Joining Time
9.3.1 A Government Servant on joining time is treated as on duty and the joining time is regulated as under:-
(a) If transferred to join a new post, while on duty in his old post, he is entitled to the pay which he would
have drawn, had he continued in his old post or the pay which he will draw on taking charge of his new
post, whichever is less.
(b) No joining time pay is admissible on return from extraordinary leave, except the extraordinary leave, not
exceeding 14 days in continuation of other leave.
(c) For the joining time admissible from a specified station to and from a place in remote locality he would
be entitled to the pay as though he was on duty in his post in remote locality. This holds good even in the
case of a Government Servant, who is on straight transfer.
9.3.2 Miscellaneous Important Decisions
9.3.2.1 The following are important decisions under the rules referred to above:
(a) No joining time, joining time pay and traveling allowance should be granted to a Government Servant who is appointed
to a post, while on duty in his new post after termination of his employment by resignation or otherwise.
(b) The joining time and traveling allowance of Military Officers in civil employment are governed by the civil rules.
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Travelling Allowance
11 TRAVELLING ALLOWANCE
[TA Manual, DDO Hand Book, Punjab Travelling Allowance Rates (PTAR)]
11.1 Definitions (TA)
11.1.1 Travelling Allowance means an allowance granted to Government

Servant to cover the expenses, which he incurs in travelling in the
interest of public service {(FR-9 (32)}. Travelling Allowance is kind
of compensatory allowance granted to meet expenditure
necessitated by the special circumstances in which duty is performed.
Subject to the general rule, the amount of the allowance should
be so regulated that it is not on the whole a source of profit to
the recipient. (FR.9 (5), FR-44, PTAR-1.6)
11.1.2 Tour
Tour means absence on duty from the headquarters either within or
with proper sanction beyond his sphere of duty. (SR.61, PTAR-2.1)
11.1.3 Transfer
Transfer means the movement of a Government Servant from one
headquarters station in which he is employed to another such
station either: -
(a) To take up the duties of the new post, or
(b) In consequence of change of his headquarters (SR-2 (18)
11.1.4 Pay
Pay means the amount drawn monthly by a Government Servant
as basic pay (running), qualification pay, technical pay, special pay,
personal pay and any other emoluments which may be specially
classed as pay by the president. [(FR-9 (21) a (1)(ii) & (iii)
PTAR-1.5(O)]
11.1.5 Family
Family means a Civil Servant's:-
(a) Wife, or husband, as the case may be.
(b) Legitimate children and stepchildren under 12 years of age.
(c) Legitimate children and step-children [more than 12 years old but
if residing with and wholly dependent upon him, and
(d) Adopted child not subject to the following conditions:-
• The Civil Servant has no legitimate or step-child of his own.
• Prior approval of the Government is obtained for having adopted the child.
• Government's liability will be restricted to one adopted child only.
• Adopted child will cease to be a member of the family if after his
adoption, the Civil Servant has a legitimate or step-child of his own; and
• Adopted child is residing with and is wholly dependent upon him.
(Note: only one wife is included in the family of the Government
Servant according to TA rules per of Federal Government. This
condition is not applicable, however, in case of Punjab Government)
11.1.6 Head of Department

Head of a department means any authority whom Government may
declare to be Head of a Department for the purpose of these rules.
[(SR.2(10), PTAR-1.5(J)]
11.1.7 Day
Day means a calendar day beginning and ending at midnight, but
an absence from headquarters which does not exceed 24 hours
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reckoned for all purposes as not more than one day at whatever hours the absence begins or ends.
[(SR-2(7), PTAR 1.5(F)]
11.1.8 Headquarter
The headquarters and limits of the sphere of duty of a Government Servant are fixed and declared by a
competent authority. As a general rule, and subject to any special orders to the contrary in particular cases,
the headquarters are the head quarters of a Government secretariat/office to which he is attached, The
headquarters of any other Government Servant are either the station which has been declared to be his
home or, in the absence of such declaration, the station where the records of his office are kept.
[(SR 59 & 60 + para 2 & 3 part-II Appendix 3 of F
11.1.9 Transit Period

The period of absence from headquarters shall commence from the time of departure from his office or
residence, as the case may be.The competent authority authorizing the tour will decide whether the
Government Servant should proceed on temporary duty from his office or residence. The period of forced
delays in transit will be treated as part of the total transit period. [(SR - 70 (c) & (d) PTAR-
2.37 (Note-2)].
11.2 Kind of Travelling Allowances and Admissibility
11.2.1 The following are the different kinds of Travelling Allowances which may be drawn in different circumstances
by the Government Servants: - (SR - 21)
(a) Permanent travelling allowance
(b) Conveyance allowance
(c) Mileage allowance
(d) Daily allowance
(e) The actual cost of travelling
11.2.2 Permanent Travelling Allowance

Subject to the conditions laid down in S.R 22-24 (PTAR-2.6) a permanent monthly travelling allowance may
be granted by a competent authority to a Government Servant whose duties require him to travel extensively.
Such an allowance is granted in lieu of all other forms of travelling allowance for journeys within the
Government Servant's sphere of duty.
11.2.3 Conveyance Allowance

A competent authority under certain conditions may grant a monthly conveyance allowance to any
Government Servant who is required to travel extensively at or within a short distance from his headquarters
under conditions, which do not render him eligible for daily allowance. (PTAR 1.14)
11.2.4 Mileage Allowance

The mileage allowance is an allowance calculated on the distance travelled which is given to meet the cost
of a particular journey (SR 29, PTAR-2.20). The journey between two places should be performed by the
shortest of the two or more practicable routes or by the cheapest of such routes, if it is equally short.
The shortest route is that by which a traveler can arrive at his destination most speedily by the ordinary
modes of travelling. If a Government Servant has travelled by a route which is cheaper but not the shortest,
he may be allowed mileage allowance for the route actually used.
(SR-30)
11.2.5 Mileage allowance is admissible from the residence of the Government Servant to the railway station or
the airport or the sea/river/port as the case may be, at his headquarters and from the railway station or
the airport or the sea/river port to the place of his temporary duty/residence at the out-station.
11.2.6 A Government Servant is required to travel by the class of accommodation for which travelling allowance
is admissible to him. If he travels in a lower class of accommodate, he shall be entitled to the fare of the
class of accommodation actually used (SR-32-A).
11.2.7 Daily Allowance

The daily allowance is a uniform allowance for each day of absence from headquarter and is intended to cover
the ordinary daily charges incurred by a Government Servant in consequence of such absence. (SR-49, PTAR-2.36).
66
11.2.8 Daily allowance on domestic tours where stay for a night or more is involved will be admissible only for
the night(s) spent at out stations.
11.2.9 Half daily allowance will only be allowed when absence from headquarters exceeds four hours and duty
is performed beyond a redius of 10 miles/16 K.Ms.
11.2.10 Actual Expenses

As a general rule no Government Servant is entitled to be provided with means of conveyance by or at
the expense of Government or to draw as T.A. the actual cost or part of actual cost of travelling except
as otherwise provided in the T.A. Rules.
11.3 Travelling Allowance on Tour, Transfer and Retirement
11.3.1 TA on Tour: A Government Servant not in receipt of a permanent travelling allowance, draws travelling
allowance for journeys on tour in the shape of daily allowance.
(a) Daily allowance may be drawn for any day on which a Government Servant reaches a point outside a
radius of ten miles/16 K.Ms from his headquarters or returns to his headquarters from a similar point. Daily
allowance on domestic tours, where stay for a night or more is involved will be admissible only for the
night(s) spent at out stations. Half daily allowance will only be allowed when absence from headquarters
exceeds four hours duty is also performed beyond a radius of 16 k.ms and overnight stay is not involved.
(b) Mileage Allowance
Mode of Transport Entitled Fare

a. Rail/Air Actual cost of ticket(s)
b. Personal Car/Taxi Rs.5 per K.M.
c. Motor Cycle Rs.2 per K.M.
d. Public transport Rs.1 per K.M.
e. Bicycle/Animal back/on foot Rs.1 per K.M.
(c) Hotel/Guest House Room Rent

A Government Servant who stays in a hotel, Inspection Bungalow/ lodge or a residential club shall, in
addition to daily allowance, be allowed reimbursement of actual single room rent, subject to the production
of receipts/vouchers upto the following maximum per day:-
• Localities where special daily allowance rate is admissible - three times the amount of special daily allowance.
• Localities where ordinary daily allowance rate is admissible - One and a half times the amount of ordinary
daily allowance. [Finance Division O.M.No.F.2(1)/77, dated 29th April,1977, PTAR. 2.37(ii)]
• Federal Government Servants in BPS-20 and above are entitled to draw, in addition to above ceiling, fifty
percent of the room rent charges which are in excess of aforementioned maximum ceiling.
• The term "actual single room rent" includes taxes, duties and service charges relating to the rent of a single
room in a hotel. [Finance Division O.M.No.F.2(1)Rev.1/72, dated 31.5.1973]
• In case of non-availability of a single room the touring Civil Servant may be allowed to book a double room
for his exclusive use provided the rent thereof does not exceed the maximum permissible limit for a single room.
• Two officials while on tour at the same station, may be allowed to book a double suit in a hotel and share
it. In such a case, either of them shall jointly certify that separate single accommodation was not available
for them and that each one of them is claiming not more than one half of the room rent restricted to each
individual entitlement. [Finance Division O.M.No.1.2(19)Reg.9/78, dated 20.5.1978]
11.3.2 Travelling Allowance on Transfer (PTAR-3)
11.3.2.1 Transfer means the movement of a Government Servant from one Headquarters station in which he is
employed to an other such station either:-
67
(a to take up the duties of a new post, or

(b) in consequence of change of his headquarters.
11.3.2.2 However, no T.A. is admissible unless the transfer is for public convenience. A transfer at one's own request
is not treated as a transfer, for the public convenience, unless the competent authority for special reasons
to be recorded directs otherwise. (SR-114 read with SR-2(18)
11.3.2.3 A Government Servant is entitled to the following:-
(a) Transfer Grant

Government Servant Government Servant not
possessing a family. possessing a family.
One month's pay Half month's pay
(In case of Province of
Punjab the transfer Grant
is not entitled if the transfer
is within same District)
(b) Mileage Allowance/Fare

Actual railway, air or steamer fare for the Government Servant and one or half fare for each member of
the family may be drawn. (In province of Punjab a Civil Servant on his transfer to other station but within
same District is entitled to draw two fares of the class of accommodation to which he is entitled in case
of journey by rail and double the mileage allowance in case of journey by modes other than rail).
(c) Daily Allowance (Not Admissible to the employees of Punjab Government)

(i). One daily allowance at special rate is payable to the Government Servant for every 480 kilometers of road
distance. In case of journey on transfer by air one daily allowance for each calendar day of the actual period
taken in transit will be admissible
(ii). Daily Allowance on arrival at the new place of posting: One daily allowance at the rate applicable to the
station is payable in respect of the Government Servant and in respect of each member of his family above
12 years and one half of the full rate for every child above the age of 12 months, for the day of arrival at
the new place of his posting.
(d) Transportation of Personal Effects

(i). The maximum of limit upto which personal effects can be transported at Government expense is as follows: -
Category of Government Servant Kilograms
If possessing If not possessing
a family a family
Category-I 4500 2240*
Category-II 3000 1500
Category-III 1500 760
Category-IV 560 380
(ii). Cost of carriage of personal effects upto the maximum number of kilograms as in sub-para (i) will be
allowed at the rate of Rs.0.008 per kilogram per kilometer from the residence of the Government Servant
at the old station to his residence at the new station, irrespective of the mode by which the personal effects
are carried
[SR-116 read with the Ministry of Finance (Regulation Wing) O.M. No.F.1 (1) Imp/2005 dated 01.07.2005].
* 2250 KG to employees of Punjab Government.
Calculation of luggage: K.Gs(upto entitlement) x KMs x .008

Transporting charges of Conveyance
- Motor Car Rs.2.00 per K.M
- Motor Cycle Rs. 1.00 per K.M.
(iii). A Government Servant may draw the actual cost of transporting, subject to not exceeding the expenditure
for EVR at owner's risk conveyance and horses on the following scale:-
68
Category of Government Servant Scale allowed
Category-I Motor Car or Motor Cycle

Category-II Motor Cycle or a Motor Car
Category-III One Motor Cycle or a bicycle
Category-IV A bicycle
(iv). A member of a Government Servant's family who follows him within six months of the date of transfer
or precedes him by not more than one month may be treated as accompanying him. If any member of the
family travels from a place other than the old station of the Government Servant, travelling allowance may
be allowed to him provided it does not exceed the railway fare from old to the new station. For the purpose
of this rule, the category of a Government Servant should be determined with reference to the facts on
the date of journey. Where travelling allowance is claimed for the members of the family their number,
relationship and ages should be mentioned, in the T.A bill. {(SR-116(b)(iii)}
11.3.3 Journey on Retirement or Termination of Employment
A Government Servant is allowed T.A. to the extent specified below, in respect of the journey from the
place of his last posting to his home town, performed during leave preparatory to retirement or on or after
retirement.
(a) Actual fare by rail or steamer of the class of to which he was entitled immediately before his retirement
for himself and for each member of his family. For journeys by road between places not connected by rail
or steamer, mileage allowance will be allowed.
(b) Cost of transportation of personal effects to the extent admissible to him immediately before retirement
for journeys on transfer.
(c) Cost of transportation of personal car or motor cycle or scooter shall however be calculated by road and
restricted to the distance by the practicable route. (Finance Division O.M. No.1-2(1)Rev.1/72 dated 20.12.72)
(d) Transfer Grant to the extent admissible on transfer from one station to join duty at an other station.
(Finance Division O.M. No.1.2(1)Imp-1/77, dated 26.7.78)
(e) Advance payment for expenditure as at (a) above shall be made and be treated as final payment.
(f) The home town shall be determined according to entries pertaining to the permanent address of the
Government Servant in his service record. (Finance Division O.M.No.1.2(1)Rev.1/72, dated 20.12.72)
(g) A Civil Servant who did not avail himself of the concession of retirement. T.A. during leave preparatory to
retirement may do so within six months after the actual date of his retirement.
(h) The T.A in all these cases will be granted as on tour, but no daily allowance is admissible for halts on the
journeys. (SR-153)
11.4 Tables of Rates and Categories of Employees
Rates of Daily Allowance w.e.f. 01.07.2005 Transportation of Personal Effects (KG)

BPS Special Ordinary Categtory of If possessing If not
Rate Per Rates Per Day Government family possessing
Day (Rs.) (Rs) Servant a family
01-04 200 125 Category-I 4500 2240*
05-11 220 155 Category-II 3000 1500
12-16 365 280 Category-III 1500 760
17-18 640 500 Category-IV 560 280
19-20 825 625
21-22 1000 700
69
Gradation of Government Servants for * 2250 In Case of Punjab Government (PTAR)

Purpose of Travelling Allowance (Punjab)
Category-1 Civil Servants in BPS-17 and above
Calculation of luggage charges
Accommodation of the highest class by whatever name KG (as per entit.) X KMs (distance) x 0.008
be it called Mileage Allowance
Category-II Civil Servants in BPS-14 to 16 S# Mode of Transport Entitled Fare
(Punjab -BPS -11 to 16) per KM
AC lower (special) if travelling on a line which does not
(a) Rail/Air Actual
provide AC lower (special) the next lower class (b) Personal Car/Taxi Rs. 5.00 per KM
Category-III Civil Servants in BPS-11 and 13 (Punjab -BPS -03 (c) Motor Cycle Rs.2.00 per KM
to 10) AC lower (ordinary) if travelling on a line which (d) Public Transport Rs.1.00 per KM
does not provide (e) Bicycle, animal back Rs.1.00 per KM
AC lower (ordinary) the next lower class
Transporting Charges of Conveyance
Category-1V Civil Servants in BPS-1 to 10
(Punjab -BPS -01 to 02) Lowest class by whatever name
Motor Car Rs.2.00 per KM
be it called Motor Cycle Rs.1.00 per KM
11.5 Misc. TA Rules
11.5.1 Mileage allowance is admissible from the residence of the Government Servant to the railway station or
the airport or the sea/river/port as the case may be, at his headquarters and from the railway station or
the airport or the sea/river port to the place of his temporary duty/residence at the out-station.
11.5.2 Journey by Air The travel by air means journeys performed in the machines of public air transport
companies regularly plying for hire. It does not include journeys performed by private aeroplanes nor air taxis
(SR - 48-A).
Travel by air is permissible on tour or transfer:
(a) In the case of an officer of first category, at his discretion.
(b) In any other case, where a competent authority certifies that air travel is urgent or necessary.
(c) Those who are not authorised to travel by air, if they perform an air journey on tour, are entitled to travelling
allowance as if they had travelled by rail, road or steamer. (PTAR-2.33)
11.5.3 In case of transfer if a government servant and his family travel in their own car he can draw actual railway
fare for himself and one or half for each member of his family. In that case transportation charges for car
will not be admissible.
11.5.4 The travelling allowance of a Civil Servant who is promoted or reverted or is granted an increased rate
of pay with retrospective effect, should not be revised in respect of the period intervening between the
date of promotion, reversion or increase in pay. In case of TA bills not presented or audited before the
promotion is ordered the Audit Officer should recognize the retrospective effect of the order.
11.5.5 TA Advance on Tour and Transfer
(a) TA Advance on Tour The advance on tour is directly booked as expenditure of the office under the detail
object head “A03805-TA”. If funds are not available under this head then TA Advance on tour can not be paid.
(b) TA Advance on Transfer The Government Servant may be paid advance of TA on transfer as admissible
under the rules. (PTAR-6.11)
(c) The above advances on transfer are sanctioned by a head of office or any other authority empowered in
this behalf. In case of transfer to any other office or Government from where he is paid from the general
revenues / expenses of his pay and TA advance are to be booked his new office. However advance are to
be paid through previous office and Accounts Offices of both the station's settle this expenditure through
“F02119-OB Advance (Civil)” in case of transfer within same Government. Where transfer (from one
station to another station) of the employee involves change of Government as well as Accounts Office, the
debit of TA & Pay advances would be raised under one of the appropriate head out of following detail objects:-
G05116-Inter District GovernmentAccount*
G05114-Adjusting Account between Federal & District Governments*
G05106-Inter Provincial Settlement Account.
G05107-Adjusting account between Federal & Provincial Governments.
(* presently these two heads are not operated by the DAOs / AG)
(d) Pay Advance on Transfer from one Station to another A Government Servant under orders
of transfer may be allowed advance of pay not exceeding one month's substantive pay. The advance pay
would be recorded in (3) installments at new station of his posting. (PTAR-6.11)
70
Fixation of Pay And Pay /
Service Verification
BLANK
Fixation of Pay And Pay / Ser vice Verification
12 FIXATION OF PAY AND PAY /

SERVICE VERIFICATION
(SRs,DDO Hand Book, Notification of FD, Chapter-IV of CSR-Punjab)
The fixation of pay is within the competence of a Local Government,

except that if the personal pay is allowed to a Government Servant
on certain considerations, the pay of the Government Servant
cannot be so increased as to exceed the pay sanctioned for this
post. (F.R. 19)
12.1 Pay Fixation on Initial Appointment
12.1.1 On first appointment to a post The pay of a Government

Servant is fixed at the minimum of the time scale of the post.
[F.R. 22(b)]
12.1.2 Premature Increments In case of first appointment fixation
of initial pay can be done by grant of not more than six premature
increments subject to the conditions:
(a) In cases of persons recruited through the Federal Public Service
Commission (FPSC) premature increments should be granted on
the recommendations of the FPSC and in consideration of the fact
that suitable persons of requisite qualifications are not available on
the minimum pay of the post.
(b) No premature increment should be granted in cases of adhoc
appointments in anticipation of FPSC recommendations.
(c) In posts where recruitment is not made through FPSC premature
increments should be granted only after the appointing authority
certifies that suitable persons of requisite qualifications are not
available on the minimum of the sanctioned pay scale of the posts.
[Item 16 of Annex-II to the M.O.F.O.M.No.F1(5) R-12/80, dated
11.3.1981 and F.1(7) R-12/81, dated 14.10.1981)]
12.1.3 Protection of Pay On appointment, through proper channel,

from one department (having regular / pensionable services) to
other or one government (Federal, Provincial or District) , to other
government the pay of the employee is protected and fixed as per
following procedure:
On appointment in the same pay scale the employee will retain
the same pay and period of previous service during the current
increment would also count for annual increment.
In case of appointment from lower to higher pay scale, the pay will
be fixed just like case of regular promotion i.e. after allowing
premature increment after next stage on appointment in a office
of a Federal Government. If the appointment is in an office of the
Provincial or District Government of Province Punjab then fixation
would be made at next stage and premature increment would not
be allowed.
If such appointment is made from higher to lower pay scale, the
pay will be fixed at immediate lower stage and difference between
previous and new pay will be granted as Personal Pay which would
be absorbed in the pay on earning of increment or other
enhancement in the pay.
The protection of pay is also admissible to contract employees
who apply, through proper channel, in terms of S & GAD OM Wing
# DS (O & M) 5-3/2004/Contract (MF), dated 2nd August,2007.
73
12.2 Annual Increment

12.2.1 The increment in a time-scale is drawn as a matter of course, unless it is withheld by the competent
authority as a disciplinary measure due to misconduct or unsatisfactory work. (F.R. 24)
12.2.2 Annual increment is allowed in a pay scale on 1st December each year provided duty period, during the
period under increment (1st December - 30th November) is at least six months in that pay scale or higher
pay scale.
12.2.3 Conditions of service for increments (F.R. 26):- The service in a post on a time-scale counts
for increments as follows:
12.2.3.1 All duty in a post on a time-scale and periods of leave other than extraordinary leave count for increments
in that time-scale.
12.2.3.2 If a Government Servant holds lien or a suspended lien against a post, the service in another post, whether
in a substantive or officiating capacity, service on deputation counts for increment in that post.
12.2.3.3 If a Government Servant officiating in a post or holding a temporary post in a time-scale is appointed to
officiate in another post which does not carry pay less than the pay of his original post, his service in the
higher post shall count for increments in the lower post. This also covers the case of a Government Servant
who might not actually have been officiating in the lower post at the time of his appointment to the higher
post.
12.2.3.4 Foreign Service counts for increments in the time-scale of the post in Government service on which the
Government Servant holds a lien or a suspended lien.
12.2.3.5 Following are the important decisions having a bearing on the calculation of increments: -
(a) The joining time counts for increment in the same post.
(b) The period of training will count towards increment in the time-scale of the post.
12.3 Increment During the Year of Retirement

Increment during the year of retirement has been allowed to be included in the emoluments reckonable
for pension if the Civil Servant retired during the period 1st June to 30th November. This increment is
allowed only when all the conditions for the drawl of increment including minimum qualifying service of
6(six) months in the relevant pay scale are fulfilled.
12.4 Annual Increment as Personal Pay on Reaching Maximum of Pay Scale

All those Government Servant who exhausted the relevant pay scale (reached the maximum of their PS)
are entitled to draw annual increment, as Personal Pay, subject to having six months service in respective
PS, from 1st December 2005.The amount of personal pay on this account will not be reduced but treated
as part of Pay Scale for the purpose of fixation of pay, pension etc. The rate of such increments over and
above the maximum of basic pay will also be revised on revision of pay scales.
(FD OM # F.1(6)/Imp/2005 , dated 13th October 2006)
12.5 Fixation and Presumptive Fixation on Promotion

12.5.1 In cases where an employee, before reaching the maximum of a basic scale of pay, is appointed to another
post on a higher basic scale of pay between 2nd June and 30th November of a calendar year may, at this
option, get his pay in the higher scale re-fixed from 1st December of that year of promotion with reference
to his presumptive pay on that date, in the pre-promotion scale.
[Ministry of finance O.M. No.F.3(2)Gaz-Imp-1/75, dated 14.10.1975]
12.5.2 The above benefit of re-fixation of pay is also admissible when a Government Servant has already reached
the maximum of his pay scale and increment is to be allowed as personal pay in terms of Finance Division
OM # F-1(6) Imp/2005, dated 13 October, 2006.
[Finance Division O.M. No.F.3(1)R-2/2006-01, dated 23.01.2007]
(a) Occasions on which Fixation of Pay is made with One Premature Increment after Allowing Next above Stage
In the following cases, pay of a Government Servant is fixed at next above stage + one pre-mature increment,
but not beyond the maximum of scale. If his pay in the old scale is less than the minimum of his new scale,
the pay will be fixed at a stage which is not lower than the minimum of the new scale, and also gives a
benefit of more than one increment in the new pay scale. A simpler method would be to add, one increment
of the higher new scale to the Government Servant's pay in the old scale and fix the pay in the new scale
at a stage above the total so arrived at. However, where benefit of next stage and premature increment is
74
admissible in the same pay scale, the pay is fixed by granting two increments.
(a) Promotion from lower to higher post in the higher pay scale.
(b) Promotion to higher post in the same pay scale to which a Government Servant has already reached by
way of move-over.
(c) Award of Selection Grade to the same pay scale to which the Government Servant has already moved-
over.
(d) Appointment to higher post/pay scale, where previous pay is (pension able service) protected.
(e) Appointment on acting charge basis to higher post in the higher pay scale.
Only next stage in case of Punjab Government.
Period of acting charge appointment does not count for earning of annual increment until completion of
the prescribed length of service. However, the Government Servant may opt for re-fixation of pay on 1st
December each year with reference to his presumptive pay on that date in the pre-appointment scale.
In Punjab Government correspondence stage, if there is no equal stage then next stage.
(b) Occasions on which Pay is fixed only on the Next Stage

(a) Move-over to the next higher pay scale.
(b) *Up-gradation of post along with its incumbent.
(c) Promotion in the same pay scale which a Government Servant is already holding by way of selection grade.
(d) Promotion to higher post where the Government Servant is already drawing pay in the pay scale higher
than the pay scale of the post to which he is promoted (e.g. moved-over pay scale followed by Selection
Grade).
*corresponding stage or next stage if there is no equal stage in the higher pay scale
12.6 Combination of Appointment

12.6.1 The combination of appointments in terms of F.R.49 should be made as a temporary measure and should
not ordinarily be made for a period of more than 6 months and additional remuneration as special allowance
should not exceed an amount equal to 20% or Rs.6000 whichever is less. In case of additional charge of
lower post, the remuneration will not exceed @10% or Rs.3000 whichever is less. When an officer is
appointed to hold additional charge of an equivalent post, it will not be necessary to obtain the approval
of the Central Selection Board. The Ministry / Department concerned may make such an appointment in
consultation with the FD which comes under preview of Selection Board. But when an officer is appointed
to hold current charge of a higher post for a period exceeding two months, the approval of Selection Board
is necessary. (FD O.M No.26(13)/63-AI,dated 2nd July,1964)
12.6.2 Some important instructions are as under:-

(a) The work of the vacant post, as far as possible, be distributed among more than one Government Servants
of the same status and designation available in the Ministries/Division/Departments.
(b) Where the distribution of the work among more than one Government Servant is not feasible, the charge
of the vacant post may be entrusted, in its entirety, to another Government Servant. This arrangement
should not be made for a period less than one month and should not exceed three months and it should
be allowed with specific approval of the Secretaries / Additional Secretaries / Heads of Attached Departments
/ Heads of Department not below BPS-21. However, it may be extended by another three months with
the approval of next higher authority.
(c) Immediately on the expiry of six months of the full additional charge of the particular vacant post, the post
shall be treated as having been abolished and its duties automatically becoming part of the normal duties
of the other existing posts of he same category in the Divisions / Departments concerned.
12.7 Current Charge / Pay of Higher Post

12.7.1 In current charge appointment cases where a vacancy in a higher post occurs and it is considered impossible
for good reasons to make arrangements for day to day work of that post to be carried on otherwise, the
current charge of the duties of that post may be given temporarily, with the approval of the authority
competent to make appointments to the said post, to the senior most officer in the cadre present at the
place or in the organization where the vacancy may have occurred if he is otherwise fit and eligible for
promotion.
75
12.7.2 In Province Punjab instead of 20% pay on holding current charge appointment the temporary fixation of
pay to the pay scale of higher post is granted and pay of the employee is fixed just like promotion case by
allowing one pre-mature increment over and above the next stage as laid down in the S&GAD letter No.
SOR-I (S&GAD) 16-32/94. The period of current charge should not be more than one year and posting
of a regular officer should be made within one year.
(a) Appointment on Acting Charge Basis

In accordance with Civil Servants (Appointment, Promotion and Transfer) Rules a Civil Servant can not
be promoted on regular basis to posts carrying BS.18 to BS.21 before completion of prescribed length of
service in the lower Basic Scale(s) as per following detail:
Sr.No Description Prescribed Length of Service

1 Posts in BPS-18 5 Years of Service in BS-17
2 Posts in BPS-19 12 Years of Service in BS-17 and above
(promotions in BPS-22 from BPS-21 are made without any restriction of length of service when promotion
is required to be made against a vacancy for which all other conditions are fulfilled except length of service,
the appointment on acting charge basis would be allowed, instead of regular promotion, till the time the
incumbent complete the requisite length of service period subject to following conditions:
(a) The Civil Servant will assume full duties and responsibilities of the post and exercise all statutory administrative
and financial powers vested in the regular incumbent of the post.
(b) The pay of the Civil Servant in higher Pay Scale would be fixed just like regular promotion. The service
rendered on Acting Charge basis in the scale applicable to the post shall not count for purposes of drawl
of increment. It will, however, count towards increments in the scale of pay held immediately before
appointment on Acting Charge basis therefore, the Acting Charge appointment holder get his pay re-fixed
on presumptive basis, as on 1st December.
(c) In the event of regularization of promotion, after completion of the prescribed length of service, no further
benefit in pay fixation is admissible.
(d) The case for appointment on acting charge appointment would be processed/done and recommended/approved
in the same manner by the DPC/SB as in case of regular promotion.
12.8 Pay Fixation on Imposition of Penalties

12.8.1 The future occurrence of the increment(s) can be stopped in accordance with E&D Rules. For example if
a penalty of stoppage of 2 increments was imposed on 15th September, 2005 the employee would not earn
increment falling on 1st December, 2005, 1st December, 2006. On 1st December, 2007 the employee would
earn one increment plus restoration of above two with held increments. In case demotion, the pay of the
employee can not be fixed more than the maximum of the lower pay scale and personal pay is also not
permissible in such case of reversion due to disciplinary measures.
12.8.2 The major penalties of reduction to a lower rank/post or time scale or to lower stage in the grade can
also not be imposed permanently under FR-29. Such punishments should, therefore, be for a specific period.
(Auditor General's office letter No.582-NGE-I/91-73, date
12.9 Pay Fixation and Pay Verification by Accounts Offices

12.9.1 Pay of the employee (non-gazetted) on appointment, promotion, revision of scales and earning of annual
increment etc. is done by the office concerned and pay verification, on revision of scales only, is carried
out by the concerned Accounts Office (AG/DAO).
12.9.2 Service verification of the employees is required on annual basis by recording following certificate in the
service book:
“Service verified up to…………… (date) from (the record from which the verification is made)
Note: The verification of service referred to above should be in respect of all service qualifying for pension
76
(a) Verification of 25 years Qualifying Service

Government Servants can be retired on completion of 25 years qualifying service. It is accordingly necessary
to ensure that when the career of a Government Servant is reviewed he should have actually, completed
25 year qualifying service. The prescribed proforma should be filled, in each case relating to a Government
Servant and should be sent to the Audit Officer concerned so that Part-II of the proforma is filled by the
Audit Officer and transmitted back to duly verified, to the administrative authority concerned. This exercise
should be undertaken well in advance of the date on which the Government Servant would complete 25
years qualifying service, so that the formal certificate of the Audit Office is available to the competent
authority in time, if it decides to retire the Government Servant. The orders of the competent authority
regarding the retirement of a Government Servant should be passed only after the receipt of the formal
certificate from the Audit Officer concerned as in Part-II of the proforma.
(b) FORM OF CALCULATION OF 25 YEARS QUALIFYING SERVICE

Part-I
(To be completed by the office/department in which the Government Servant is serving)
1. Name of Government Servant.
2. Father's name.
3. Nationality
4. Post held.
5. Date of Birth.
6. Date of commencement of service.
7. Date of completion of 25 years qualifying service.
8. Details of calculation of 25 years qualifying service:-
a) Length of service, including interruption, etc (No.7-8)

b) Add:
i. Military service, if any, which has been allowed to count as qualifying for pension.
ii. Any other addition to qualifying service.
c) Total Length of Service (a) + (b).

d) Deduct:--
i. Extraordinary leave.
ii. Suspension not treated as duty or leave.
iii. Periods of break in service.
iv. Service rendered before break if break not condoned.
v. Service forfeited by resignation.
vi. Unauthorized absence
Total (i) to (vi) =
e) Net qualifying service.
(c-d)
Head of Office / Department

PART-II
FOR USE IN THE ACCOUNTANT GENERAL'S OFFICE
Calculations contained in Part-I have been checked. Length of qualifying service accepted in Audit.
OR
Reasons for difference, in any, between this and the length of service worked out by the Department.
Assistant Accountant General

Accounts Officer
77
Tables of Pay Fixation are placed at ANNEX-VIII and a sample Last Pay Certificate is given at ANNEX-IX
HOUSE RENT ALLOWANCE GPF RATES

Small Cities 30% Big Cities 45% 2008
BPS 2007 2008 BPS 2007 2008 BPS @
01 743 891 01 1114 1337 01 130
02 759 911 02 1139 1366 02 230
03 785 942 03 1177 1413 03 250
04 810 972 04 1215 1458 04 270
05 834 1002 05 1251 1503 05 290
06 858 1029 06 1287 1544 06 305
07 882 1059 07 1323 1589 07 320
08 917 1100 08 1375 1649 08 340
09 956 1146 09 1433 1719 09 365
10 989 1187 10 1483 1780 10 395
11 1029 1235 11 1544 1852 11 415
12 1089 1307 12 1634 1960 12 720
13 1161 1394 13 1742 2090 13 780
14 1230 1476 14 1845 2214 14 850
15 1305 1566 15 1958 2349 15 925
16 1515 1818 16 2273 2727 16 1050
17 2463 2955 17 3695 4433 17 1380
18 3228 3873 18 4842 5810 18 1780
19 4920 5904 19 7380 8856 19 2350
20 5837 7004 20 8755 10505 20 2715
21 6470 7764 21 9704 11646 21 3025
22 6017 8304 22 10379 12456 22 3330
MEDICAL ALLOWANCE Con. Allowance

EFFECTIVE FROM Rate BPS Rate
1/6/1991 60 01-04 680
1/11/1995 90 05-10 920
1/12/2001 160 11-15 1360
1/7/2002 210 16-19 2480
1/7/2005 425 Integrated
1/7/2008 500 Allowance
**PM Rs. 150
78
Leave Ruels and Leave Account
BLANK
Leave Rules And Leave Account
13 LEAVE RULES AND LEAVE

ACCOUNT
(Leave Rules 1980 (Federal), 1981 (Punjab) and 1979 (NWFP)
13.1. Casual Leave

Casual Leave is not treated as absence from duty and the pay of
the Government Servant is not intermitted. The grant of casual
leave is always subject to condition that it does not cause evasion
of the rules regarding date of reckoning pay & allowances, charge
of office, commencement and end of leave and return to duty. The
maximum period of casual leave admissible during a calendar year
is 20 days (25 days in case of Provincial & District Governments).
Any balance of casual leave not availed of lapses with the end of
year. The casual leave cannot be combined with any other type of
leave or joining time.
13.2. Leave Rules
13.2.1. These rules may be called the Revised Leave Rules, 1980 (Punjab
Leave Rules 1981, NWFP, Leave Rules-1979)
13.2.2. When Leave Earned:All service rendered by a Civil Servant qualifies him
to earn leave in accordance with these rules, but shall not be earned
during the period of leave (except during C.L and Quarantine Leave).
13.2.3. Earning and accumulation Leave: A Civil Servant shall earn leave only
on full pay which shall be calculated at the rate of four days for every
calendar month of the period of duty rendered and credited to the
leave account as “Leave on Full Pay”. Duty period of fifteen days or
less in a calendar month being ignored and those of more than fifteen
days being treated as a full calendar month for the purpose.
13.2.4. Civil Servants in Vacation Department:
13.2.4.1.When he avails himself of full vacation in a calendar year at the
rate of one day for every calendar month of duty rendered.
13.2.4.2. When during any year he is prevented from availing himself of the
full vacation----------as for a Civil Servant in a non-vacation
department for that year, and
13.2.4.3.When he avails himself of only a part of the vacation as in (a) above
plus such proportion of thirty days as the number of days vacation
not taken bears to the full vacation.
Illustration
A Civil Servant in Vacation Department did not avail half of vacation
during a calendar year he earned 30 days LFP during that year as
per following detail:
Leave earned (one for each calendar month) = 12
Leave earned on account of un-availed vacation (48-12)x1/2 = 18
Total LFP earned =30 days
13.2.5.Leave to be Applied, etc., in terms of days: Leave shall

be applied for, expressed, and sanctioned, in terms of days.
13.2.6.Reasons need not be Specified, etc: It shall not be necessary
to specify the reasons for which leave has been applied so long as
that leave is due and admissible to a Civil Servant. Leave applied
for on medical certificate shall not be refused; provided that the
authority competent to sanction leave may, at its discretion, secure
a second medical opinion by requesting the Civil Surgeon / Medical
Board to have the applicant medical examined.
13.2.7.Leave when starts and ends: Leave may commence from
the day following that on which a Civil Servant hands over the
81
charge of his post and may end on the day preceding that on which resumes duty.The weekly or gazetted holidays
which fall in immediate before the commencement and after the leave period are “prefixed” and “suffixed” on
request of the applicant and are not counted in the period of leave taken.
13.2.8. Recall from Leave, etc: If a Civil Servant is recalled to duty compulsorily with the personal approval
of the head of his office from leave of any kind that he is spending away from his headquarters, he may be
granted a single return fare plus daily allowance as admissible on tour from the station where he is spending
his leave to the place where he is required to report for duty. In case the Civil Servant is recalled to duty
at headquarter and his remaining leave is cancelled, the fare then admissible shall be for one way journey
only. If the return from leave is optional, the Civil Servant is entitle to no concession.
13.2.9.Overstayal after Sanctioned Leave etc: Unless the leave of a Civil Servant is extended by the head
of his office, a Civil Servant who remains absent after the end of his leave shall not be entitled to any
remuneration for the period of such absence, and without prejudice to any disciplinary action that may
be taken against him, double the period of such absence, shall be debited, against his leave account such
debits shall, if there is insufficient credit in the leave account, be adjusted against future earning.
13.2.10. Any type of Leave may be Applied: A Civil Servant may apply for the type of leave which is due
and admissible to him and it shall not be refused on the ground that another type of leave should be taken
in the particular circumstances, for example, a Civil Servant may apply for extraordinary leave for leave on
half pay even if leave on full pay is otherwise due and admissible to him, or he may proceed on extraordinary
leave followed by leave on half pay and full pay rather than that on full pay, half pay, and without pay.
13.2.11. Combination of Different Types of Leave, etc: One type of leave may be combined with
joining time or with any other type of leave otherwise admissible to the Civil Servant; provided that leave
preparatory to retirement shall not be combined with any other kind of leave.
13.2.12. Civil Servant on Leave not to Join Duty without Permission before its expiry:
Unless he is permitted to do so by the authority which sanctioned his leave, a Civil Servant may not return
to duty before the expiry of the period of leave granted to him.
13.2.13. Leave Due may be Granted on Abolition of Post etc: When a post is abolished, leave due to
the Civil Servant, whose services are terminated in consequence thereof, shall be granted without regard to the
availability of a post for the period of leave.The grant of leave in such cases shall so long as he does not attain the age
of superannuation, be deemed automatically to have also extended the duration of the post and the tenure of its
incumbent.
13.2.14.Pay during Leave: A Civil Servant shall be entitled to the leave pay at revised rate of pay if a general revision
in pay of Civil Servant takes place or an annual increment occurs during the period of leave of the Civil Servant.
13.2.15.Relaxation of Rules: The Government may in a case of hardship, relax all or any of the provisions of these Rules,
provided that such relaxation shall not be less favourable to any benefit available to a Civil Servant under these Rules.
Table-Various Kind of Leaves

KIND OF LEAVE AMOUNT OF LEAVE REMARKS
Leave on Full Pay 120 days at a time 120 on domestic affairs
+180 with medical certificate
+365 on medical certificate (once in entire service)
Leave on Half Pay No limit so long it is available o Extra ordinary leave is granted without pay & Allowances
One LFP will be debited for 2 days o No effect on seniority
LHP Extraordinary Leave (EOL) o Such period is taken as non-qualifying service
- Up to 2 years when service is period for pension and increment etc.
less than 10 years o After availing EOL, this leave can not be converted
- Up to 5 years when service is 10 into any other kind of leave (LFP or LHP etc)
years or more
Recreation Leave 15 days once a calendar year Leave account is debited by 10 days and conveyance
allowance is also deducted for 10 days
Leave not due - 90 days -up to 5 years o Off set against the leave to be
service earned in future
- 365 days when service o 365 days in entire service
is more than 5 years o May be converted into half pay
Special leave 130 days to female Civil Servant on Out side leave account
death of her husband
82
Leave Rules And Leave Account
Maternity leave - Up to 90 days Out side leave account up to 3 times this limit is
- 45 days before and 45 days form not applicable in Vacation Department
date of confinement
Disability leave Up to 720 day to the Civil Servant who o Out side leave account
injured in performance of official duties o First 180 day on full pay and Remaining on Half pay
Leave Ex - Pakistan Extra title when leave is availed The conditions of the kind of leave e.g. LFP, LHP or
in a foreign country EOL would apply
LPR (Leave - 365 days 25 year service or 59 years age
Preparator y to - No limit for bs-21 & 22 officers
Retirement) in Federal Government
Quarantine leave - Nature of extra CL o In consequence of infectious disease
- 21 days to 30 days o Forced leave
- Leave is earned during this kind of leave
Study leave - Up to two years* in entire service o On half pay**
- A period of 12 months of study o Service counts for pension & promotion
leave at one time be regarded a o On applying retirement without returning, the
suitable maximum in entire service study leave will be debited to leave account. If
- Within or outside Pakistan there is no balance, period would be treated as
- Should not ordinarily be granted if
service is less than 5 years EOL
- A study allowance shall be granted
- Ordinarily Civil Servant shall bear
the expenses of traveling & fees etc
* The period of study leave may be extended to four years on the merit of each case for obtaining Doctorate in terms of FD (Govt. of Punjab) Notification # FDSR-II-2-124/06 dated 1st March, 2007.
**Full pay on study leave has been allowed to the Government Servant, who is admitted in the Ph.D course vide Govt. of Punjab No.FD SR-II-2-42/88 dated 10th September, 2007.
13.3 Leave Preparatory to Retirement (LPR) and Encashment of LPR

Leave Preparatory to Retirement
13.3.1 The maximum period upto which Civil Servant may be granted leave preparatory to retirement shall be upto 365 days.
13.3.2 It may taken on completion of 25 years of qualifying service and subject to availability, either on full pay,
or partly on full pay and partly on half pay, or entirely on half pay, at the discretion of the Civil Servant.
13.3.3 This officer of BPS-21 or BPS-22 who, on or after 19.02.1991, opts to retire voluntarily after he has
completed 25 years of service qualifying for pension may be granted LPR equal to the entire LFP at his
credit or till the date of superannuation. Such LPR shall not be converted into leave on half pay.
Encashment of Leave Preparatory to Retirement
13.3.4 If in case of retirement on superannuation or voluntary retirement on completion of 25 years qualifying service
(30 years in case of Federal Government) a Civil Servant cannot, for reasons of public service, be granted leave
preparatory to retirement duly applied for in sufficient time, he will in lieu thereof be granted. Lump-sum leave
pay for the leave refused to him subject to a maximum of the hundred and eighty days leave on full pay.
13.3.5 Such leave can be refused partly and sanctioned partly but the each compensation shall be admissible for
the actual period of such leave so refused not exceeding one hundred and eighty days.
13.3.6 The payment or leave pay in lieu of such refused leave may be made to the Civil Servant either in lump-sum at
the time of retirement or may, at his option, be drawn by him month-wise for the period of leave so refused.
13.3.7 For the purpose of lump-sum payment in lieu of such leave, pay, basic pay and all other emoluments termed
as pay and “Senior Post Allowance” will be included in “Leave Pay” so admissible.
13.3.8 In case of Civil Servant on leave preparatory to retirement dies before completing one hundred and eighty days of such
leave, his family shall be entitled to lump-sum payment equal to the period falling short of one hundred and eighty days.
13.3.9 A Civil Servant may on superannuation or 30 years (25years in case of Federal Govt.) qualifying service,
be allowed to encash his leave preparatory to retirement if he undertakes in writing to perform duty in
lieu of the whole period of three hundred and sixty-five days or lesser period, after 30 and 25 years so
that total service including un availed LPR is 31 and 26 years respectively, which is due and admissible.
13.3.10 Encashment of L.P.R upto 180 days will be admissible to a Civil Servant who renders 31 years (26 in case
of Punjab Govt.) or more qualifying service and who seeks voluntary retirement on three month's notice
in treating the last year of his service (including the notice period) as duty performed during L.P.R.
13.3.11 A Civil Servant who does not exercise the option within the specified period shall be deemed to have
opted for encashment of L.P.R.
83
13.3.12 If any other kind of leave including E.O.L. is taken during the last 12 months by a retiring Government
Servant, who opts for encashment of L.P.R. the period of such leave will be reduced from 180 days or lesser
period for which the encashment is allowed. If at any time during such period leave is granted on account
of ill health supported by medical certificate or performance of Hajj, the amount of cash compensation
on account of leave pay shall be reduced by an amount equal to leave pay for half the period of leave. For
illustration, if an employee avail (40) days leave on medical grounds or performance of Hajj, encashment
of LPR would be reduced by 20 days.
13.3.13 The Civil Servant shall submit the option to the authority competent to sanction leave preparatory to
retirement, who shall accept the option and issue formal sanction for the payment of cash compensation.
13.3.14 Formula to calculate the encashment of LPR
*180 x 12 x Last pay drawn
365
* Or lesser number of days as admissible under the rules.
[Auditor General of Pakistan letter #.204 /Reg.I/13/C/85/kW , dated 25th May 1999]
Exercise (Encashment Of LPR)
Date of retirement…………… 06-01-2008 180-30

BPS- 01-07-2007………………. 20,060 (Pay) =150 days
" 1-12-2007 …….. 20,835 (Pay)
Leave at credit
is for 305 days
Payment for 18
,therefore,
encashment
be
reduced by 30
( 6 0 / 2 ) d ay s .
d ay s w o u l d
account of leave
for 36 days on
medical grounds
further be
reduced on
Availed 36 Days leave on MC 23/11/ 2007 to 28/12/2007
Leave at credit 305 days
would
On Lump sum Basis
= 150-18 x 12 x 20835 90418
365
On Month to Month Basis
Month Rate Calculation Amount Calculation Of period
Jul-07 20,060 - Jul-07 0
Aug-07 20,060 20060x23/31 14883.23 Aug-07 23
Sep-07 20,060 20060x1 20060.00 Sep-07 30
Oct-07 20,060 20060x1 20060.00 Oct-07 31
Nov-07 20,060 20060x*26/30 17385.33 Nov-07 30
Dec-07 20,835 20835x*17/31 11425.65 Dec-07 31
Jan-08 20,835 20835*5/31 3360.48 Jan-08 5
Total 87,175 Total 150
*Encashment reduced due to medical leave
13.4 Encashment of Leave in Case of In-Service Death

13.4.1 In case a Civil Servant dies while in service or is declared permanently incapacitated for further service by a
Medical Board, while in service, lump-sum payment equal to full pay upto one hundred and eighty days out
of the leave at his credit shall be made to his family or to the Civil Servant as the case may be. If credit is less
than 180 days the payment would be made upto the leave credit subject to maximum for 180 days only.
13.4.2 In addition to above in Province Punjab, pay of four (4) months would be paid to the family of the deceased
Government Servant is paid vide #FD SR-1-3-2/99 dated 1st July, 2007.
13.5 Deduction of Conveyance during Leave
No conveyance allowance is allowed to the employees, who are entitled to draw the same due to their
posting in big cities, while on leave of any kind, except casual leave. The conveyance allowance for 15 days.
Recreation Leave is deducted for 10 days as debit of this kind of leave (15 days) is only for 10 days.
13.6 Maintenance of Leave Account
The leave is earned for 4 days for a calendar month, therefore, individual calendar month should be counted
to calculate the leave earned in accordance with Revised Leave Rules instead of old method. For illustration
leave for the duty period 20th October to 15th December, 2007 works out to 4 days only days because
duty period in both the incomplete calendar months of October and December is less than 16 days, whereas
in accordance with old method applicable prior to Revise Leave Rules the leave earned will be 8 days i.e.
incorrect. A leave account, in the prescribed format, is annexed.
A sample Leave Account is given at ANNEX-X
84
General Provident Fund
15 GENERAL PROVIDENT FUND

The fund was established under the Provident Funds Act, 1925 as
amended from time to time. Originally subscription to the General
Provident Fund was optional, but from 1st September, 1953 it has
been made compulsory. All Government Servants including re-
employed personnel required to subscribe to the General Provident
Fund. As soon as a subscriber joins the Fund he should send to the
Accounts Officer a nomination conferring on one or more persons
the right to receive the amount that may stand to his credit in the
event of his death before that amount has become payable or
having become payable has not been paid. The nomination can be
in favour of any person, but if a subscriber has a family (wife or
wives, legitimate children, widow or widows and children of a
deceased son and husband in the case of a female employee) he
cannot nominate any person other than the members of his family.
A bachelor, having given nomination in favour of any person has to
revise it as soon as he gets married.
A copy of the nomination paper may be kept in the service books

of the subscribers drawing pay in Basic Pay Scale 15 and below and
in the case of those drawing pay in the Basic Pay Scale 16 and
above, in their personal file.
15.1 Monthly Subscription and Refund of Withdrawal:

The subscription to the General Provident Fund is made by
deduction from the monthly pay bills. If a Government Servant is
on Foreign Service, he can pay his subscription in cash in a branch
of SBP or a designated branch of NBP and forward the treasury
chalan to the respective Accounts Officer. The subscription can be
suspended during leave and suspension. From 01.07.1987 there is
a uniform rate of subscription for every employee based on the
mean of his Basic Pay Scale. If the subscription is deposited (in
bank) before the 5th day of a month then the same shall be posted
in that very month and if it is deposited on or after the 5th day
of that month then it will be posted in the next succeeding month.
15.2 Interest of GPF Balances

15.2.1 The Government pays to the credit of the account of a subscriber
interest at such rate as is determined for each year. The interest
is calculated on the amount at the credit of a subscriber on the
last day of the preceding year, less any sums withdrawn during the
current year interest for 12 months and on all sums credited to
the subscriber's account after the last day of the preceding year
interest from the date of deposit up to the end of current year.
The amount of interest is rounded to the nearest rupee. In addition
a benefit of 30% over and above the normal interest for the year
payable to the subscriber was allowed during the period from 1st
July, 1986 to 30th June, 2000.
93
RATE OF PROFIT AND BONUS ON GPF ACCOUNTS

Year ROI % * Year ROI % * W Bonus
53-64 04.000 86-87 14.660 19.058
64-65 05.000 87-88 14.000 18.200
65-66 05.250 88-89 14.840 19.292
66-68 06.000 89-90 15.930 20.709
68-71 06.250 90-91 15.930 20.709
71-72 06.500 91-92 15.930 20.709
72-73 07.250 92-93 15.930 20.709
73-74 08.250 93-94 15.540 20.202
74-75 10.250 94-95 15.440 20.072
75-76 10.500 95-96 15.490 20.137
76-77 10.750 96-97 16.760 21.788
77-78 11.750 97-98 17.510 22.763
78-79 12.000 98-99 17.350 22.555
79-80 12.500 99-00 16.110 20.943
80-81 13.000 00-01 15.000 -
81-82 13.000 01-02 15.000
82-83 13.200 02-03 14.500
83-84 14.000 03-04 13.500
84-85 14.600 04-05 12.000
85-86 14.720 05-06 10.500
06-07 11.000
*ROI- Rate of interest 07-08 12.50
15.2.2 While making the final payment in respect of G.P.Fund, the interest will be paid up to the end of the month
preceding that in which payment is made. In the case where the Accounts Officer has intimated to the
subscriber a date on which he is prepared to make payment in cash, interest would be payable only up to
the end of the month preceding the date so intimated. If the subscriber claiming the payment does not send
an application in that behalf within six (6) months of the date on which the amount standing in the credit
with the subscriber become payable, interest would be payable up to the end of six months after the month
in which the amount became payable. In case of delayed payment of G.P.Fund and residual balance thereof,
the payment of interest may be made up to the end of the month preceding that in which the payment of
residual balance (s) is/are made.
15.2.3 If a subscriber requests the Accounts Officer in writing that interest may not be calculated on his accumulation
it will be done accordingly, but if he subsequently asks for interest, it will be credited from the first day of
the financial year in which he asks for it.
15.2.4 No interest shall be allowed on the amount recovered on account of the G.P.Fund subscription in excess
of the amount due.
15.3 Transfer of GPF Balances:On transfer from one Accounts Office circle to the other the GPF balance
is to be transferred from the previous to current Accounts Office as per following procedure:
(a) The subscriber submits an application requesting therein to transfer his GPF balance. The application is
addressed to the previous Accounts Office and is forwarded by the current Accounts Office verifying the
GPF account number which is being maintained by that office.
(b) In the application the subscriber must mention his GPF account number of both the Accounts Offices.
(c) Period of posting should also be mentioned in the application so that G.P.Fund balance without any missing
credit, may be transferred.
(d) The (previous Accounts Office), after receipt of letter from the present Accounts Office will transfer the
GPF balance, through Credit or Transfer Memos, as the case may be.
(e) On receipt of balance, the present Account Office would enter the balance in the GPF account of the
94
General Provident Fund
subscriber. In case of computerized salary the balance so transferred is also required to be added in the
salary slip through submitting a computer change statement.
Note: Automatic transfer of GPF balance, along with salary details, through SAP system on transfer “in”
and “out”, of the employee (subscriber) is under consideration.
15.4 Advances from the GPF Balances: There are two main categories of G.P.Fund Advances i.e.
Refundable and Non-Refundable Advances. No recovery of Non-Refundable Advance is made and the
amount advanced is treated as part of final payment of the amount standing to the credit of the subscriber
when the final payment becomes due. An advance drawn from G.P.Fund account on refundable basis, may
be allowed to be converted into a non-refundable advance.
15.5 Refundable Advances
A temporary advance may be granted to a subscriber from the amount standing at his credit in his General
Provident Fund Account subject to the following conditions:-
(a) To pay expenses incurred in connection with the prolonged illness of the applicant, the applicant's spouse
or any person actually dependent upon him.
(b) To pay for the overseas passage for reasons of health or education of the applicant or any person actually
dependent upon him.
(c) To pay obligatory expenses on a scale appropriate to the applicant's status in connection with funerals or
ceremonies which by his religion it is incumbent upon him to perform or in connection with his marriage
or the marriage of any member of his family or a female relative actually dependent upon him;
(d) The amount should not exceed three months pay or half the amount at the credit of the subscriber in the
fund, whichever is less;and
(e) To purchase motor car/motor cycle/bicycle by a subscriber, whose deposits carry no interest and who does
not take any advance from the Government for the purpose.
(f) In Punjab Government the GPF subscribers are allowed to draw 12 months pay or 50% balance whichever
is less as Car Advance and four (4) months pay as Motor Cycle Advance. The recovery would be effected
at rate of 7% of the subscriber's pay
(g) A second advance may be allowed but in rare and exceptional cases and subject to the following conditions:
1) A second advance shall be sanctioned by the authority next above the sanctioning authority.
2) The outstanding balance of first advance with interest, if any, shall be recovered from the amount of the
second advance being sanctioned so that only one advance remains outstanding at one time.
3) The advance is recoverable in such installments as a sanctioning authority may direct, but such number
should not be less than 12 and more than 48. The recovery will commence from the pay of the month in
which the advance is drawn. A competent authority may order the postponement of recovery of advance,
if so requested by the subscriber. After the principal has been repaid the interest will be recovered.
(h) An advance for the construction of a house for occupation by the subscriber himself or for the purpose
of completely reconstructing or for extending / renovating a house owned by him or by his wife and children
or by any of them may be granted subject to the following conditions:
i) Advance should be nearly as possible to the terms and conditions laid down for House Building Advances.
ii) Advance should not exceed 36 months pay (24 months pay in case of Province of Punjab) of the subscriber
or 80% of the amount at the credit of the subscriber in the Fund, whichever is less;
iii) Land and house constructed thereon is mortgaged to the President within three months of the drawal of advance;
iv) Recovery to be made, at the rate of 7% of the subscriber’s pay. If the amount of advance does not exceed
18 months pay of subscriber, recovery is made at rate of 5% pay (in case of Province Punjab recovery is
made at rate of 7% of the pay).
v) The advance from the GPF account of a Government Servant granted for the construction of a house, will
not be taken into account for the purpose of calculating the total house building advance to which a
Government Servant is entitled.
95
15.6 Non-Refundable Advances
15.6.1 The G.P.Fund subscribers who have attained the age of 50 years have been allowed to draw 100% balance
at their credit on the date of application for grant of advance and no reasons are required to be given for
the advance in accordance with Regulation Wing O.M No. F.1(5) R-7/87 dated 22.03.2001.
15.6.2 A non-refundable advance up to 80% of the G.P.Fund balance or 36 month's pay (24 months pay in respect
of GPF subscribers of Punjab Govt.) applied for after the subscriber had attained the age of 45 years shall
be admissible for the purposes and subject to the conditions mentioned hereunder:-
(a) Construction of a house (anywhere in Pakistan) on land owned by him or by his wife or children or by any of them;
(b) Completely re-constructing or for extending or renovating a house already owned by the Government
Servant concerned or by his wife and children or any of them;
(c) Purchase of agricultural land;
(d) Purchase of a house for his residence; and
(e) Repayment of loan taken from a financial institution.
15.7 Final Payments on Quitting Service: When a subscriber proceeds on L.P.R or finally quits the
service, the amount standing at his credit in the Fund is payable to him. In case a subscriber does not
proceed on LPR he can draw the final payment of G.P.Fund during the period of 12 months preceding the
date of retirement on attaining the age of superannuation. Following documents are required to be submitted
to the Accounts Office (AG/DAO) for issuance of GPF final payment authority:
(a) GPF-10 form, duly filled in and signed by the subscriber and competent authority.
(b) Copy of retirement / termination / dismissal order.
(c) Forwarding letter of the office.
(d) Copy of computerized salary slip (if the pay is computerized).
(e) No Inquiry / No Demand Certificate.
A sample General Ledger card showing the General Provident Fund calculations are given at ANNEX-XI
96
Pension Rules
BLANK
Pension Rules
16. PENSION RULES

(CSR, DDO Hand Book, Pension Compendium, Notification, Circular
issued by the FD)
The word 'Pension' means an allowance for retired servants. In official

terminology, Pension is a periodical payment made by Government on
consideration of past services rendered by a Government Servant.
General
• The appointing authority of the Civil Servant is the pension
sanctioning authority.
• In case of death, salary is admissible for the day of death and pension
becomes due from the following day.
• If the suspension is followed by reinstatement but period is not
decided, it will be treated as spent on duty.
• 2 percent additional benefit (up to 30th November 2001), of gross
pension, was also admissible for each extra year of qualifying service
put in after 30 years service subject to maximum of 10% of gross
pension.
• When a Government Servant is required to retire on attaining a
specific age, the day on which he attains that age is reckoned as a
non-working day and Government Servant must retire with effect
from and including that day.
(Art.14
• No pension is admissible to a Civil Servant who is dismissed or
removed from service for reasons of discipline, but Government
may sanction compensatory allowance to such a Civil Servant, not
exceeding 2/3 of the pension or gratuity which would have been
admissible to him had he been invalidated from service on the date
of such dismissal or removal.
• Further good conduct after retirement is an implied condition for
grant of pension. (Art 351-CSRs)
• If a Government Servant died before signing pension papers /
completion of pension payment case, his pension case would be
processed as per live cases i.e. commutation (35% of gross pension
& 65% net pension) and family pension will be converted on the
next day of death.
Calculation of Penson
Gross Pension = Emoluments X Scale of Pension, as per following table:
SCALE OF PENSION
Completed year Scale of pension expressed as

qualifying service fraction of average emoluments
10 70/300
11 77/300
12 84/300
13 91/300
14 98/300
15 105/300
16 112/300
99
17 119/300
18 126/300
19 133/300
20 140/300
21 147/300
22 154/300
23 161/300
24 168/300
25 175/300
26 182/300
27 189/300
28 196/300
29 203/300
30 210/300
Commutation
A pensioner can opt to commute his pension up to:
o 50 percent (%) of his total gross pension up to 30th November 2001
o 40 percent for the period 1st December 2001 to 30th June 2005
o 35 percent from 1st July 2005
Calculation of amount of commutation

Commutation= Amount of Gross Pension (Max. 35%) X 12 X Rate of Commutation
Note: The commutation is not subject to any medical certificate if it is asked within one year from the
date of retirement. If commutation is applied after one year of retirement it becomes subject to medical
certificate. A Civil Servant who is retired on medical grounds is also entitled to commutation subject to
production of medical certificate even if it is asked for within one year from the date of retirement.
REVIS ED COMMUTATION T A BLE WEF 01-12-200 1
Age No. of Age N o. of Age No. of
Next years Next years Next Years
birthday purchased birthday purchased birthday purchased
20 40.5043 41 24.6406 62 11.3684
21 39.7341 42 23.9126 63 10.8872
22 38.9653 43 23.1840 64 10.4191
23 38.1974 44 22.4713 65 9.9639
24 37.4307 45 21.7592 66 9.5214
25 36.6651 46 21.0538 67 9.0914
26 35.9006 47 20.3555 68 8.6742
27 35.1372 48 19.6653 69 8.2697
28 34.3750 49 18.9841 70 7.8778
29 33.6143 50 18.3129 71 7.4983
30 32.8071 51 17.6526 72 7.1314
31 32.0974 52 17.0050 73 6.7766
32 31.3412 53 16.3710 74 6.4342
33 30.5869 54 15.7517 75 6.1039
34 29.8343 55 15.1478 76 5.7858
35 29.0841 56 14.5602 77 5.4797
36 28.3362 57 13.9888 78 5.1854
37 27.5908 58 13.4340 79 4.9030
38 26.8482 59 12.8953 80 4.6321
39 26.1009 60 12.3719
40 25.3728 61 11.8632
100
Pension Rules
Calculation of Pension
Emoluments Qualifing Services
Basic Pay (BS-20) 41,465 Description Day Month Year
Usual Increment* 1,510 DO Retirement 20 07 2008
Qualification Pay 1,200 DO Appointment 01 11 1974
Senior Post Allowance 1,100 Total Service 19 08 33
EOl 20 10 02
Total Emoluments 45,275 Net Q. Service 29 09 30
*On having six months qualifiying service in the year (incerement) of retirement Say 31 years
Communication Rate Age on Next Birthday
Rate of commutation as per table Description Day Month Year
at age of 57 years DO Retirement 20 07 2008
13.9888 DO Appointment 22 03 1952
Total Service 28 03 56
i.e. the pensioner will get aginst one rupee
Rs. 167.8656=[13.9888*12]
Scale 210/300 Say 57 years
(I) Gross Pension 45,275x210/300 = 31,692.50
(II) Commutation =**11092.38x13.9888x12 = 1,862,029
(III) Net Pension =(31692.50)x(65/100) = 20,600
(IV) Spl Additional Pension in lieu of Ord All 3,000 =
Inservice death case (all calculation upto Gross Pension would same)
Gratuity (31692.5/4)*13.9888*12
1,330,020
Net Family (31692.5)*50/100 15,846
Net Family Pension in case of Federal employee (3/4) 23,769
After retiremetnt death
Net Family Pension 20600*50/100 i.e 50% of net pension 10,300
Note: - 10% and 15% increases on pension (carry home), excluding Special Addl.
Pension ( Orderly Allowance) are also admissible.
- Spl Additional Pension is not abmissible to the family of the employee / pensioner
BPS Senior Post All ( 01.07.2005) Orderly Allowance
20 1100
21 1200
22 1600 3000
16.1 Basic Conditions of service for grant of pension

16.1.1 First: - The service must be under Government. (Art-263 C.S.Rs).
16.1.2 *Second: - The employment must be substantive and permanent. (Art-361 C.S.Rs.)
*The continuous temporary and officiating service followed by confirmation or the regular temporary service without interruptions shall also count for gratuity/pension.
16.1.3 Third: - The service must be paid by Government. (Art-361 C.S.Rs.)

(Foreign Service also counts for pension subject to payment of contribution towards the cost of pension
to general revenues.) [FR-115 (a) & 117(a)]
16.2 Minimum Service for grant of Gratuity and Pension

16.2.1 In the following cases, on completion of 5 years service, and less than 10 years, only gratuity is allowed:
Description Amount of Gratuity (For each completed year of service)
a) Death while in service………………………..One & half months emoluments
b) Invalidation…………………………… - do -
c) Discharged from service due:
• to abolition of post. One month's emoluments
• Retired on attaining age of - do -
superannuation (60 years)
101
16.2.2 A Civil Servant can seek voluntary retirement on completion of at least 25 years of service. In above cases,
pension /family pension is admissible subject to completing at least 10 years of service.
16.3 Classification of Pension

16.3.1 Superannuation Pension: It is admissible to a Civil Servant who retires on attaining the age of superannuation
(60 years).
16.3.2 Retiring Pension
It is admissible to a Government Servant who seeks retirement after completing 25 or more years of
qualifying service. However if due to late joining of service, the age of superannuation (60 years) is reached,
the condition of completion of 25 years qualifying service will not apply and the Government Servant will
retire without any formal permission or orders.
16.3.3 Invalid Pension: It is admissible to a Civil Servant who is declared permanently in-capacitated or invalid
for further service by a competent medical authority. The minimum qualifying service shall be 10 years for
invalid pension. It is allowed from the date of invalidation and if, the Civil Servant is on regular long leave,
the pension will be allowed from the date after expiry of such leave. (441 CSR).
16.3.4 Compensation Pension: It is admissible only to permanent Civil Servant when the discharge/ retirement
is owing to the abolition of the permanent post, and he/she is not appointed to another post, (the conditions
of which are deemed by authority competent to discharge him to be at least equal to those of his/her
own), has the option of taking compensation pension or to accept another appointment even on lower
pay if offered and continuing to count his/her previous service for pension. (426 CSR).
16.3.5 Extra-ordinary Pension: This is sanctioned by the Ministry of Finance as an additional pension to a
Government Servant who receives injury which disables him/her for further service or is killed and such
injury or death is caused in due performance of, or in consequence of his official duty or position. Government
has discretionary powers in granting extra-ordinary pension or gratuity in other cases (e.g. National Heroes)
in terms of para 746 D of Compendium of Pension Rules.
16.3.6 Family Pension: In the event of the death of a Civil Servant, whether before or after retirement, his
family shall be entitled to receive such pension or gratuity, or both, as may be prescribed. (Section 19 Civil
Servant Act 1973).
16.3.6.1 Nomination: As soon as a Civil Servant completes 5 years of service, he/she shall furnish a nomination
conferring on one or more persons of his/her family, the right to receive any gratuity under the rules, clearly
specifying the amount of share payable to each nominee (Art 371-A C.S.R). The nomination shall be
countersigned by the head of office indicating the date of its receipt and shall be kept in safe custody. In
case of staff in BPS 1-15 a copy of nomination shall be pasted in the Service Book and in case of officers
of BPS-16 and above, after countersignature, be forwarded to the respective Audit/Accounts Office for safe
custody.
16.3.6.2 Family: In case of a married Government Servant, only wife/children are included in the family and they
are only legal nominees for Pension/Gratuity irrespective of the fact that nomination is in their names or
not. However a female Government Servant can exclude her husband from her family for this purpose.
(a) If the Government Servant had more than one wife and the number of his wives and children does not exceed 4, the
pension shall be divided equally amongst the surviving widows, for life, and children. If the number of surviving widows
and children is more than 4, the pension shall be divided in the following manner viz., each widow shall get 1/4 of the
pension and balance, if any, shall be divided equally amongst the surviving children (below 21 years of age).
(b) Failing a widow or husband, as the case may be, to the eldest surviving son below the age of 21 years.
(c) Failing (a) and (b) to the eldest surviving unmarried daughter (Family Pension is admissible for life to
disabled child or unmarried daughter of deceased Government Servant / Pensioner)
(d) Failing (a) to (c), to the eldest widowed daughter for 10 years or unexpired portion of 10 years.
(e) Failing (a) to (d) to the eldest widow of the deceased son for ten years or unexpired portion of ten years.
(f) Failing (a) to (e):
i) To the father (for life).
ii) Failing the father to the mother (for life).
iii) Failing (i) to (ii) to the eldest surviving brother below 21 years.
iv) Failing (i) to (iii) to the eldest surviving unmarried sister below 21 years, if the eldest sister marries or dies,
then the eldest below 21 years.
v) Failing (i) to (iv) to the eldest surviving widowed sister for 10 years or unexpired portion of 10 years.
16.3.6.3Amounts of Family Pension
(a) In case of death of a Government Servant before retirement, having at least 10 years qualifying service,
his family is entitled to gratuity equal to 1/4th of the gross pension as per commutation table and family
pension equal to 1/2 of gross pension.
102
Pension Rules
(b) In case of death after retirement, family of the deceased pensioner is entitled to receive 50% of the net
pension (last drawn).
16.3.7 Compulsory Retirement: Due to disciplinary measures, major penalty of compulsory retirement may
be imposed by the authority. The Government may retire a Government Servant having 20 years qualifying
service in terms Section-13 of Civil Servant Act-1973 as amended vide Civil Servant (Amendment) Ordinance,
2001 dated 4th August, 2001.
(The Govt. of Punjab letter # SR-111-4-14/2002 dated 24th June, 2002)
16.4 Qualifying and Non-Qualifying Periods of Service

16.4.1 Periods of Qualifying Service: Beside duty period, following periods are also taken as service qualifying
for pension.
(a) Probation period followed by confirmation
(b) Suspension period followed by re-instatement
(c) All types of leave other than Extraordinary Leave
(d) Foreign Service subject to recovery of pension contribution
(e) Period condoned by the competent authority.
(f) Joining time
(g) Half period of apprenticeship.
(h) Any other period decided as qualifying period for pension by the competent authority or a Court.
16.4.2 Periods of Non-Qualifying Service
(a) Period of previous service after resignation/removal/dismissal from service
(b) Un-authorized absences and over-stayals of leave and joining time reduce the period of qualifying service
(c) Extraordinary leave
(d) Service period after attaining the age of superannuation
(e) Period of training before joining the service
(f) Half period of apprenticeship
(g) Period of suspension followed by compulsory retirement.
16.4.3 Condonation of Deficiency in service: Deficiency in qualifying service upto six months is condoned
automatically in terms of CSR-423. A deficiency exceeding six months but less than a year, approve of the
competent authority is required to condone the deficiency.
16.5 Emoluments Reckonable for Pension: The emoluments reckonable for pension include the following:-
(a) Basic pay of the scale.
(b) Personal pay.
(c) Qualification pay.
(d) Indexed pay
(e) Technical pay
(f) Special pay.*(Special pay of current drawn during the 12 previous months will be averaged out and counted towards emoluments).
(Auditor General Office letter # 391/Reg.II/Pen/1-94/C, dated 9th September, 1996 & FD Government of
Punjab FD letter SR.III.4.58/86 dated 12th December, 1998)
(g) Senior Post Allowance
(h) Any other addition to pay which may be classed as emoluments for pension by the President
Note: From 1.7.1986.The average of last 12 months or last pay drawn on retirement whichever is beneficial.
No. Option will, however, be available to persons entering service on or after 1.7.1986 and in their case
pension shall be calculated at the prescribed rate on last pay/emoluments drawn.
16.6 Pension Papers-checklist

16.6.1 Live Cases
(a) Covering / forwarding letter.
(b) Service Book (in case of non-gazetted employees) / service statements in case of gazetted employees.
(c) Retirement Order / Pension sanction order.
(d) Last Payment Certificate.
(e) Copy of National Identity Card.
(f) Form CSR 25 Pension Papers (in duplicate).
(g) List of Family Members.
(h) Last computerized salary slip (in case of computerization of pay roll).
(i) Descriptive Roll.
(j) 3 Photographs duly attested
103
(k) Specimen signatures / thumb impression.

(l) No Demand Certificate (Departmental)
(m) No Demand Certificate (Building Department/Estate Office)
(n) Income Tax clearance certificate, where applicable.
(o) Invalid certificate by the appropriate Medical Board in case of Invalid Pension.
(Major part of forms / certificates etc. are included in the Forms of pension papers)
16.6.2 Family Pension (In-service death case) (In addition to above documents)
(a) Death Certificate
(b) Affidavit of widow regarding Non-Marriage / Non-separation
(c) National Identity Card of widow instead of deceased Government Servant
16.7 Pension Contribution and Share

The pension contribution deposit record for the period of Foreign Service if any, should be produced along with
the pension case to claim the service benefit of such period, as detailed in under topic of foreign service. If the
retired employee has served under more than one Government then his pension/commutation would be allocated
/ debited to the concerned Governments proportionately as per qualifying service period.
16.8 Assistance package for families of government employees (Federal Govt.) who die in service
(Establishment Div. OM No./7/40/2005-E.2 ISD dated June 13, 2006.)
Item In Service Deaths Security Related Deaths
Lump Sum BS Amount BS Amount
1-4 Rs.200,000 1-15 Rs. 500,000
5-10 Rs.320,000 16-19 Rs. 1,000,000
11-15 Rs.400,000 20 & Avobe Rs. 1,500,000
16-17 Rs.500,000
18-19 Rs.800,000
20 & above Rs.1,000,000
Pension o 75% pension to the spouse or eldest son till the youngest child o Full pension to the spouse or eldest son till the youngest child
attains the age of 18 years. attains the age of 18 years.
o Normal pension to the spouse after that for life. o Normal pension to the spouse after that for life.
Accommodation Retention of Government house or payment of rent for hired Retention of Government house or payment of rent for hired
house for 05 year or till the age of superannuation, which ever house till superannuation or for 05 year which ever is later.
is earlier but for a minimum period of 03 years.
Employment Employment for posts in BS-01 to BS-15 on two years contract Employment for posts in BS-01 to BS-15 on two years contract without
without without advertisement. without advertisement.
Education Free education to one child up to the age of 18 years. Free education to all the children up to the age of 18 years.
Health Free Health facilities to widow for life and for and to children Free Health facilities to widow for life and for children upto age of 18
upto age of 18 years in Government Hospitals. years in Government Hospitals.
Plot of Land o Allotment of a plot as per FGEHF policy against 2% quota o Allotment of a plot as per FGEHF policy against 2% quota fixed for
fixed for deceased employees. deceased employees.
o The widow would also be eligible to be considered for allotment o The widow would also be eligible to be considered for allotment of
of plot as per FGEHF policy applicable to serving Federal plot as per FGEHF policy applicable to serving Federal Government
Government employees. However, allotment of plot against employees. However, allotment of plot against one category would
one category would render her ineligible for consideration in render her ineligible for consideration in second category.
second category.
House Building In case of advance against salaries sanctioned by the AGPR or In case of advance against salaries sanctioned by the AGPR or the
Advance the Provincial AG office, the unpaid balance to be waived. Provincial AG office, the unpaid balance to be waived.
Family Package in Province Punjab

Sr # Description of Package Reference # (Govt. of Punjab)
1. A spouse of the deceased Government Servant can retain In case of Designated house Govt. will arrange alternate accommodation.
accommodation for 5 years or till the age of superannuation, FD.PR-17-1/99 dated 27th May, 1999.
whichever is earlier.
2. Employment for posts in BS-01 to BS-05 to one son or daughter S&GAD letter No. SOR-1 (S&GAD) 9-1/2000 dated 8th September,
or wife, or the deceased Govt. servant. Upper age for 2000.
5 years to the son / daughter would also be allowed.
3. Lump-sum grant is also admissible as financial assistance to the FD.SR-1/3-10/2004 dated 10th November, 2004.
family of a civil servant of Government of Punjab who dies while
in service as per above entitlement of families of deceased
Federal Government Servant.
4. Four (4) months pay (pay last drawn plus allowances) FD.SR-1/3-2/1999 dated 1st July, 2002.
104
Mode of Payment
LAST PAYMENT CERTIFICATE IX
NO. PR-V/V-1/P-/HM-187 Date 9/21/07 Issuing office Accountant General Punjab Lahore
1. Name Muhammad Saleem Seikh N.I.C NO. 3520-21659049-7
Designation Dy Director Office of ABC (DDO # LO4130)
Proceeding on transfer to / retirement XYZ
Made over charge on 12th December 2007
2. Paid in BS - 18 upto and for November ,2007 at the following rate:
Any other pay / allowances

Pay Spl.Pay. P.A HR CA Q. Pay Total
20% 15% 15% 15% D All
20,060 776 4842 1240 776 1,978 1,978 2,618 34,268
Deductions
Any other deductions
HR BF B. Ins GPF with AC/No I. Tax Total
401 219 1290 -GNL 12220 200 2,110
3. The amount of income tax recovered from the beginning of the financial year todte Rs. 2,200
N.I.T No.
-----Nil---
4. Any arrear of pay taken into /to be taken into account for calculation of income tax -
5. Entitled to joining time of 7 days
6. Recoveries to be made from pay as detailed below:-

Monthly
Nature of recovery Year of advance drawn Principle amount Amount recovered Balance With/or Without int.
instalment
HBA
M Car
Bicycle
Annexure
175
GPF Advance 2006-2007 80,000 18,000 62,000 2,000 With interest
TA
Any other 2007-08 21,608* - 21,608 ROP wef 13 to 31 Dec. 07*
30th November
7. LFP for 226 days stands at his credit on 2007
8. GPF Account No. balance as on Rs. Int bearing / non interest bearing
Note: GPF balance to be remitted with in 45 days of issuing LP & S Certificate.Falure to comply with will have to be reported to Auditor General with
rason
Signature
Designation
Issued to
Copy to:
(i) The District Accounts Officer Khanewal
(ii) XYZ khanewal
(iii)
(iv) Officer concerned
(v) BO GPF Section concerned who will intimate transfer of GPF account giving amount with T.E No. Exchange Account Month etc.
176
Annexure
177

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Permanent Advance

Permanent Advance is granted to officers who have to make

7.1 Procedure to Draw Permanent Advance

7.2 Enhancement of Permanent Advance

7.4 Closing of Permanent Advance

The service book is a contemporary record in minute detail of a

8.1.3 When, an official is transferred from one office to another, the

8.2 Excess Appointment in a Lower Unit/ Cadre against

In the case of establishment divided into separate units on cadres carrying

8.3 House Building and Conveyance Advance

8.3.1 General Conditions

8.3.2 Interest on Advances

8.3.3 Recovery of Advance

8.3.4 House Building Advance

8.3.5 Advance for Purchase of Conveyance

Amount of advance x (No. of Inst. +1) x Rate of Interest

Illustration 50000 x (50+1) x 15 = 15938

8.5 Duties & Responsibilities of DDO regarding Computerization of Payrolls

8.6 Computer Changes

8.6.2 Main features of Computerization of Pay Roll, in SAP, are:

8.7 In-active / Stoppage of Pay

8.8 Transfer in and out of Payroll to other circle in SAP System

8.9 Foreign Service

8.9.4 Lien/Seniority & Promotion

8.9.5 Period & Extension of Foreign Service

8.9.6 Contribution towards Funds

8.10 Pension Contribution With Object Classification Code

- Mean= 9850+24650 = Rs.17250

= Contribution (PM) = 17250 X 33.1/3% = Rs. 5750

8.11 Last Payment Certificate

9.1 Joining Time means the time allowed to a Government Servant in

9.1.1 Admissibility of Joining Time:

The joining time is granted to a Government Servant in order to

9.1.2 Joining Time on Appointment/Training

The Government Servants who hold substantive permanent posts

9.1.3 Overstayal of Joining Time

9.1.4 Combination of Joining Time with Leave

Any kind of leave may be combined with joining time in accordance

9.2 Calculation of Joining Time

9.2.1 The joining time of a Government Servant in cases involving a

(a) A Government Servant is allowed-

(b) A day is allowed for any fractional portion of any prescribed

9.3 Pay and Allowances during Joining Time

9.3.2 Miscellaneous Important Decisions

11.1 Definitions (TA)

11.1.1 Travelling Allowance means an allowance granted to Government

11.1.6 Head of Department

11.1.9 Transit Period

11.2 Kind of Travelling Allowances and Admissibility

11.2.2 Permanent Travelling Allowance

11.2.3 Conveyance Allowance

11.2.4 Mileage Allowance

11.2.7 Daily Allowance

11.2.10 Actual Expenses

11.3 Travelling Allowance on Tour, Transfer and Retirement

(b) Mileage Allowance

Mode of Transport Entitled Fare

(c) Hotel/Guest House Room Rent

11.3.2 Travelling Allowance on Transfer (PTAR-3)