IREC Rule No.915: Special Contribution To Provident Fund
915. Special Contribution To Provident Fund:-
(1) If a subscriber being a railway servant belonging to Group ‘A’ or Group ‘B’ quits service on;
(a) Completion of 30 years’ service; or
(b) Attainment of the age of 50 years; or
(c) Retirement on account of permanent incapacity due to bodily or mental infirmity; or
(d) Abolition of appointment due to a reduction of establishment, if other suitable employment, cannot be found for the gazetted railway servant;
Note: A Group ‘C’ Railway servant, who is officiating in a Group ‘A’ or Group ‘B’ post at the time of quitting service shall be regarded as a Group ‘A’ or Group ‘B’ railway servant for the purpose of this sub-rule.
OR
(2) If subscribers being a Group ‘C’ or Group ‘D’ railway servant, quits service on;
(a) Completion of 30 years service; or
(b) Attainment of the age of 55 years; or
(c) Retirement or resignation after 15 year’s service on grounds admitted by the controlling officer as good and sufficient from the point of view of the administration; or
(d) Discharge, as distinguished from dismissal after 15 years service for reasons other than misconduct; or
(e) Retirement due to permanent physical or mental incapacity, or abolition of appointment, if other suitable employment cannot be found for him;
The controlling officer, may order that in addition to the contribution credited under Rules 912 and 914 subscriber’s provident fund account shall be credited with a special contribution calculated in the manner prescribed below;
Provided, that special contribution shall not be credited to a subscriber’s account if he is dismissed from service, and shall not be credited, save with the sanction of the President, if he is a Group ‘A’ or Group ‘B’ railway servant, and otherwise of the controlling officer, if he has been removed from service by reason of misconduct;
Provided further that the retrenchment compensation, if any, payable under the Industrial Disputes Act, will be offset against special contribution otherwise payable under these rules.
Railway Ministry’s Decision: A railway servant who is physically or mentally incapacitated for the post which he occupies but is not incapacitated for performing other duties and who does not accept an alternative employment offered to him in terms of Rule (304) may be granted special contribution under this clause provided the controlling officer is satisfied that the alternative employment offered to him was not suitable.
[Authority: No.E55 RG6-19, 26.04.1957]
(3) Special contribution shall be calculated as follows;
(a) In the case of Railway servants retiring prior to 31st March 1985;
(i) If the service does not falls short of 15 years, ¼ (one-fourth) of a month’s pay for each completed 6 monthly period of service but not exceeding 16½ months pay or Rs.45000 whichever is less; and
(ii) If service falls short of 15 years, ¼ (one-fourth) of a month’s pay for each completed 6 monthly period of service but not exceeding 6 month’s pay provided that in the case of Group ‘C’ and Group ‘D’ railway servants, the Controlling Officer may, on being satisfied that the circumstances are special, increase special contribution to half month’s pay for each completed 6 monthly period of service subject to a maximum of 6 month’s pay.
(b) In the case of railway servants retiring on or after 31st March 1985;
(i) If service does not fall short of 15 years, ¼ of a month’s pay for each completed 6 monthly period of service but not exceeding 16½ months pay, or Rs.50000 whichever is less; and
(ii) If service fall short of 15 years, ¼ of a month’s pay for each completed 6 monthly period of service but not exceeding 6 months pay provided that in the case of Group ‘C’ and Group ‘D’ railway servants, the Controlling Officer may, on being satisfied that the circumstances are special, increase the special contribution to half month’s pay for each completed monthly period of service subject to a maximum of 6 month’s pay.
(4) If a subscriber dies while in service, the controlling officer may, in addition to the contribution admissible under Rules 912 and 914, direct a special contribution to be made to the subscriber’s provident fund account in the manner prescribed above as if the subscriber had, on the date of his / her death quitted service on retirement on account of permanent incapacity provided that the special contribution so credited shall not be less than the following;
| Service In Years | Amount Of Special Contribution | |
|
a |
if the subscriber had not completed one year service | The amount by which Government contribution together with interest thereon standing to his credit in the fund falls short of two month’s pay. |
|
b |
If the subscriber had completed 01 year’s service but not 05 year’s service | The amount by which the Government contribution together with interest thereon standing to his credit in the fund falls short of six month’s pay. |
|
c |
If the subscriber had completed 5 years service or more. | Twelve month’s pay.
|
(5) The General Manager may delegate the powers under sub-rules (1), (2), (3) and (4) of this rule to a Head of a Department or a Divisional Railway Manager, as the case may be, or in respect of subscribers in Group ‘C’ and Group ‘D’ categories to a Divisional Officer (including a Senior Scale Officer in Group B who is in independent charge of a Division / Sub-Division.