Emoluments and Average Emoluments under Central Civil Services Pension Rules 2021

Emoluments and Average Emoluments under Central Civil Services Pension Rules 2021- How to calculate Emoluments for the purpose of determining Pension for retiring Central Government Employees

CHAPTER IV

Emoluments and Average Emoluments

31. Emoluments.- (1) The expression ’emoluments’ means basic pay, as defined in rule 9 (21) (a) (i) of the Fundamental Rules, 1922 which a Government servant was receiving immediately before his retirement or on the date of his death; and will also include non-practicing allowance granted to a medical officer in lieu of private practice.

Explanation.- Stagnation increment shall be treated as emoluments for calculation of retirement benefits.

(2) Where a Government servant immediately before his retirement or death while in service had been absent from duty on leave for which leave salary is payable or on extraordinary leave on medical certificate or, having been suspended, had been reinstated without forfeiture of service, the emoluments which he would have drawn had he not been absent from duty or suspended shall form part of his emoluments:

Provided that any increase in pay [other than the increment referred to in sub-rule (5) and the notional increase in pay referred to in sub-rule (10) or sub-rule (11)] which is not actually drawn shall not form part of his emoluments.

(3) Where a Government servant immediately before his retirement or death while in service had proceeded on leave for which leave salary is payable after having held a higher appointment whether in an officiating or temporary capacity, the benefit of emoluments drawn in such higher appointment shall be given only if it is certified that the Government servant would have continued to hold the higher appointment but for his proceeding on leave.

(4) Where a Government servant immediately before his retirement or death while in service had been absent from duty on extraordinary leave or had been under suspension, the period whereof does not count as service, the emoluments which he drew immediately before proceeding on such leave or being placed under suspension shall form part of his emoluments.

(5) Where a Government servant immediately before his retirement or death while in service, was on leave, and earned an increment which was not withheld, such increment, though not actually drawn, shall form part of his emoluments.

(6) Pay drawn by a Government servant while on deputation to an ex cadre post in the same or some other Department of the Government or to the Armed Forces of India shall be treated as emoluments:

Provided that in the case of a Government servant while on leave after release from the ex-cadre post on completion of the period of deputation, the pay which he would have drawn in the parent department had he not been on leave shall be treated as emoluments.

(7) Pay drawn by a Government servant while on deputation to a State Government or while on foreign service shall not be treated as emoluments, but the pay which he would have drawn under the Central Government had he not been on deputation to the State Government or on foreign service shall alone be treated as emoluments.

(8) Where a pensioner who is re-employed in Government service elected to retain his pension for earlier service and whose pay on re-employment had been reduced by an amount not exceeding his pension, the element of pension by which his pay is reduced shall be treated as emoluments.

(9) When a Government servant has been transferred to a public sector undertaking or an autonomous body consequent on the conversion of a Department of the Government into such public sector undertaking or autonomous body and the Government servant so transferred opts to retain the pensionary benefits under the rules of the Government, the emoluments drawn under the public sector undertaking or autonomous body shall be treated as emoluments.

(10) Where the pay of a Government servant is notionally increased with retrospective effect in any of the following circumstances after his retirement, such notional pay shall be treated as emoluments, namely:-

(i) the pay scale of the post from which the pensioner retired is increased with retrospective affect from a date when the pensioner was in service and his pay in the higher pay scale is fixed from such date on notional basis;

(ii) the retired Government servant is promoted from a retrospective date on the recommendation of a Review DPC or on exoneration in any departmental proceedings or in compliance of a court order and the benefit of fixation of pay is allowed to the pensioner on notional basis from the date of such promotion.

(11) Where a Government servant dies during the currency of a penalty which has the effect of reducing his pay only during the currency of that penalty and on expiry of which he would have regained the pay admissible to him without any impact of the said penalty, the notional pay on the date of death ignoring the effect of such penalty shall be treated as emoluments.

32. Average Emoluments.- (1) Average emoluments shall be determined with reference to the emoluments drawn by a Government servant during the last ten months of his service.

(2) In case during the last ten months of his service a Government servant had been absent from duty on leave for which leave salary is payable or on Extraordinary leave on medical certificate or having been suspended had been reinstated without forfeiture of service, the emoluments which he would have drawn had he not been absent from duty or suspended shall be taken into account for determining the average emoluments :

Provided that any increase in pay [other than the increment referred to in sub-rule (4) and the notional increase in pay referred to in sub-rule (5) or sub-rule (6)] which is not actually drawn shall not form part of his emoluments.

(3) In case during the last ten months of his service, a Government servant had been absent from duty on extraordinary leave, or had been under suspension the period whereof does not count as service, the aforesaid period of leave or suspension shall be disregarded in the calculation of the average emoluments and equal period before the ten months shall be included. In order that the fractions of a month, when added, worked out to one full month, a month for this purpose shall be reckoned as consisting of thirty days.

Illustration: A Government servant retires on 16th July, 2019. The last ten months comprise nine full months and fractions of fourteen days of September, 2018 and sixteen days of July, 2019. The emoluments for fractional periods shall be computed by multiplying the emolument by the factor 14/30 and 16/30 irrespective of the number of days in the month. This formula shall also apply in the case of the month of February, irrespective of whether the month has twenty eight days or twenty nine days.

(4) In the case of a Government servant who was on leave during the last ten months of his service and earned an increment, which was not withheld, such increment though not actually drawn shall be included in the average emoluments.

(5) Where the pay of a Government servant is notionally increased with retrospective effect during the last ten months of his service in any of the following circumstances after his retirement, such notional pay shall be taken into account for determining the average emoluments for the purpose of this rule,-

(i) the pay scale of the post from which the pensioner retired is increased with retrospective affect from a date when the pensioner was in service and his pay in the higher pay scale is fixed from such date on notional basis;

(ii) the retired Government servant is promoted from a retrospective date on the recommendation of a review Departmental Promotion Committee or on exoneration in any departmental proceedings or in compliance of a court order and the benefit of fixation of pay is allowed to the pensioner on notional basis from the date of such promotion.

(6) Where a Government servant dies during the currency of a penalty which has the effect of reducing his pay only during the currency of that penalty and on expiry of which he would have regained the pay admissible to him without any impact of the said penalty, the notional pay during the last ten months of his service ignoring the effect of such penalty shall be taken into account for determining the average emoluments.

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