2021 Emoluments – Central Civil Services (Implementation of National Pension System) Rules, Rule 5
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Pension and Pensioners’ Welfare)
New Delhi, the 30th March, 2021
5. Emoluments. – (1) The expression `emoluments’ for the purpose of determining the amount of mandatory contribution under the National Pension System includes basic pay as defined in rule 9 (21) (a) (i) of the Fundamental Rules, 1922, non-practicing allowance granted to medical officer in lieu of private practice and admissible dearness allowance in a calendar month.
(2) Subject to the proviso to sub-rule (1) of rule 7, if a Subscriber had been absent from duty on leave for which leave salary is payable, the amount representing pay and dearness allowance in the leave salary actually drawn shall be taken into account for emoluments for the purpose of this rule. The amount of pay, non-practicing allowance and dearness allowance, actually drawn during leave shall be taken into account as emoluments for the purpose of this rule.
(3) Subject to the proviso to sub-rule (1) of rule 7, if a Subscriber had been absent from duty or was on extraordinary leave, during whole or part of a calendar month, the pay or the amount representing pay, non-practicing allowance referred to in this rule and dearness allowance in the leave salary which he actually drew for the part of that calendar month during which he was on duty or was on leave for which leave salary is payable, shall be taken into account for emoluments for the purpose of this rule.
(4) If a Subscriber had been under suspension, the subsistence allowance drawn during the period of suspension in a calendar month shall be taken into account for emoluments for the purpose of this rule.
(5) Pay drawn by a Subscriber while on deputation in India shall be taken into account for emoluments for the purpose of this rule.
(6) In the case of a Subscriber on foreign service or deputation outside India, the pay which he would have drawn under the Government had he not been on foreign service or such deputation, shall be taken into account for emoluments.
(7) Where a retired Subscriber, who is re-employed in Government service and to whom these rules are applicable and whose pay on re-employment has been reduced by an amount not exceeding his monthly pension, the element of monthly pension by which his pay is reduced shall be included in emoluments.
Related to Your Search:
- Government contribution-Rule 7 of the Central Civil Services (Implementation of the National Pension System) Rules, 2021
- Contribution to the National Pension System by Subscribers – Rule 6 of the CCS (Implementation of NPS) Rules, 2021
- Central Civil Services Payment of Gratuity under National Pension System Rules 2021
- Regulation of pension and other retirement benefits of Government servants who were on Extraordinary leave/ unauthorized absence/ suspension as on 1.1.2016 and retired/ died thereafter without joining duty
- 2021 Central Civil Services (Implementation of National Pension System) Rules, Rule 8: Interest on Overdue Deposits
- Taxable and Non-Taxable Elements of Pay and Allowances
- Bonus orders 2015 – Ad-hoc Bonus for Rajasthan Govt Employees
- New Pension Scheme in Ordnance Factories: FAQ
- Income Tax : List of Taxable Elements of Pay – PCDA