Admission to the GPF and subscription rate

Admission to the GPF

The Head of Office has to send a statement showing particulars of Government servants as in the Revised Application Form prescribed in Govt.Circular No.21/2007/Fin dated 28.03.2007 (Form available in the site under downloads) to the Accountant General (A&E) for admission to the Fund.  The GPF account number is allotted to each subscriber by the Accountant General with a ‘Prefix’ indicating the department of the subscriber in the case of full-time employees. The Account Number once allotted will be operative till quitting service despite change of Department/District. In the case of part-time Contingent Employees, the prefix will be "CNT" with no Department prefix. The receipt of Applications for Admission to GPF and allotment of account numbers have been centralised. Therefore, all applications for admission to GPF and allotment of account numbers are to be forwarded to the Office of the Accountant General (A&E), Kerala, PB No.5607,MG Road, Thiruvananthapuram 695 039.

The Drawing and Disbursing Officers in the State Government prepare the staff pay bills along with GPF recovery schedules in respect of the subscribers to the Fund under their payment control and submit the same to the Treasury Officers for payment.   After making payment the Treasury Officer forward the vouchers along with the Schedule of Payment to the Accountant General. Likewise, the bills preferred by the Gazetted Officers are also forwarded to the Accountant General.  From the GPF schedules attached with the salary vouchers and GPF payment vouchers the Accountant General posts the remittances/withdrawals into the accounts of the subscribers concerned.

The account maintained in respect of a subscriber shows the particulars of subscriptions, refunds, dearness allowance and pay revision arrears credited to the Fund, interest allowed and withdrawals made there from during the year.

Rate of Subscription

The amount of subscription is fixed by the subscriber himself. However, it cannot be less than 6% of the basic pay and not more than the basic pay in the case of full-time employees and it can not be less than 3% of the emoluments and not more than the emoluments in the case of part-time contingent employees.  The minimum subscription is determined on the basic pay drawn on 31st March of the preceding financial year.  The rate of subscription can be reduced once and enhanced twice during the course of a financial year.

Conditions for Subscription

The subscriber shall subscribe monthly to the Fund, except during:

1. Period of suspension.

2. Last three months of service before retirement.

A subscriber on reinstatement after a period of suspension is allowed to pay in lump or in installments any sum not exceeding the maximum amount of arrear subscriptions permissible for that period.  A subscriber may at his option choose not to subscribe during leave without allowances or leave on half-pay.  A subscriber may stop subscribing to the Fund at any time during the last one year of service immediately preceding the date of his retirement.