Table of Contents
| SL No. | Subject |
|---|---|
| 1 | Eligibility |
| 2 | Compulsory Subscription |
| 3 | GPF No. Allotment |
| 4 | Subscription Deduction |
| 5 | Application Process |
| 6 | Delay in Account No. |
| 7 | Re-employed Pensioners |
| 8 | Subscription Requirement |
| 9 | Subscription Amount |
Eligibility To Join GPF
Who are eligible?
- All government servants, both permanent and temporary, in the regular establishment.
- Temporary government servants must subscribe after one year of continuous service.
Exclusions:
Servants required or permitted to subscribe to a Contributory Provident Fund cannot join or continue in the Fund while retaining their right to the Contributory Provident Fund.
Also Read: West Bengal Government Schemes List 2024: Download PDF
Compulsory Subscription Of GPF
After One Year of Service:
- Joining the scheme is compulsory for all employees after one year of continuous service.
GPF Account Number Allotment
Group ‘D’ Employees:
- Head of Office allots G.P.F. Account Number.
Group ‘A’, ‘B’, and ‘C’ Employees:
- The Office of the Principal Accountant General (A&E), West Bengal allots G.P.F. Account Number.
Subscription Deduction
Before Account Number Allotment:
- Subscription to the General Provident Fund should not be deducted from pay bills of employees before the allotment of the account number.
Also Read: Swasthya Sathi Card Hospital List in West Bengal: District Wise Full List
Application Process for GPF Account Number
GPF Application Format:
- Application for allotment of GPF account of Government servant is forwarded by the DDO to Principal Accountant General (A&E), West Bengal within three months of their appointments in the prescribed format.
- The subscriber can subscribe after one year from the date of appointment. The application should contain the following information-
| Details |
|---|
| Name of subscribers |
| HRMS Employee ID |
| Father’s/Husband’s name |
| Date of birth |
| Date of Joining Service |
| Designation |
| Monthly Emoluments |
| Monthly rate of subscription (in whole rupee) |
| Month from which subscription to commence |
| Mobile number of subscriber for receiving SMS alerts |
| Email id of subscriber |
| Head of account to which pay and allowances are debited |
| DDO’s name |
| DDO’s code |
| Nominee Name along with Nomination Form |
Application Timing:
- Application in the prescribed format should be sent to the Office of the Principal Accountant General (A&E), West Bengal a few weeks before completing one year of service.
Also Read: West Bengal Health Scheme Cashless Hospital List: Comprehensive List
GPF Account Number Delay
Arrear Subscription Deduction:
- If there is a delay in obtaining the G.P.F. account number, arrear subscription must be deducted.
- One installment for each month’s arrear subscription should be deducted along with the present G.P.F. subscription.
Re-employed Pensioners
Eligibility:
- Re-employed pensioners are eligible to subscribe to the Fund afresh after one year of continuous service.
Immediate Subscription:
- If re-employed for more than a year, they may subscribe from the date of re-employment.
New Account Number:
- A new G.P.F. account number will be allotted for re-employed pensioners.
GPF Subscription Requirements
Mandatory Subscription:
- A subscriber must continue to subscribe monthly to the Fund even during periods of suspension.
Option to Suspend Subscription During Leave:
- Subscribers may choose not to subscribe during periods of leave.
Reinstatement After Suspension:
- Upon reinstatement after suspension, a subscriber can opt to pay arrears in one sum or in installments. The amount of arrears should not exceed the permissible maximum for the period.
Also Read: West Bengal Health Scheme Cashless Limit
GPF Subscription Amount
Minimum and Maximum Subscription Amount:
- Subscription must be at least 6% of the subscriber’s emoluments and not exceed the total emoluments.
Changes in Subscription Amount:
- The subscription amount can be increased twice and decreased once per year.
- The adjusted amount must still be between 6% and the total emoluments.
Emoluments for Subscription Calculation
Definition of Emoluments:
- For determining the subscription amount, emoluments include Basic Pay, Dearness Pay, Special Pay, etc., as defined in Section 5(28) of the W.B.S.R. Part-I.
- Emoluments encompass Pay, Leave Salary, subsistence grant, and any pay-like remuneration from foreign service.
Unauthorized Subscription
What is Unauthorized Subscription ?
- Subscriptions less than 6% or more than the subscriber’s total emoluments are considered unauthorized.
- Unauthorized subscriptions do not earn interest.
- Failure to mention the basic pay as of March 31st in the schedule will result in all subscriptions for the year being treated as unauthorized, and they will not earn interest.
Stoppage of Subscription
Compulsory Stoppage Before Retirement:
- Subscription to the GPF must be stopped three months before the retirement date, as per Finance Department, Government of West Bengal Memo No. 1991-F dated 01.3.1999.
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