120 ILLUSTRATIONS - Pension Illustration 1 Pensionable emoluments Workout pensionable emoluments of an officer B-20 working in civil secretariat Peshawar

, from the following particulars. S# Pay & allowances P.M S# Pay & allowances 1 Basic Pay 44485 7 Special Pay 2 House Rent Allowance 10505 8 Senior Post Allowance 3 Conveyance Allowance 2480 9 Deputation Allowance 4 Adhoc relief 2634 10 Entertainment Allowance 5 Special Additional Allow; 2719 11 Orderly-allowance 6 Qualification Pay 0f NIPA 500 12 Special relief Allowance Solution Pensionable emoluments S# Pay & allowances P.M 1 Basic Pay 44485 2 Qualification Pay 500 3 Special Pay 300 4 Senior Post Allowance 1100 Total 46385 Note:-Orderly allowance is part of gross pension if he opts for not maintaining orderly at his residence Illustration 2 Retiring Pension,family pension Date of Birth 1/9/1948 Date of Joining Service 8/10/1970 Date of retirement/death/invalidation 1/9/2008 Remained under Suspension 1 year From 1-1-1982 To 1-12-1982 Availed Extra-Ordinary Leave 4 years From1-7-1984 To 30-06-1988 Pay on 1-7-2008 44485 Qualification Pay 500 Special Pay 300 Senior Post Allowance 1100 Total Pensionable Emoluments 46385 Work out Superannuation pension and commuted value of an officer from the following particular. a) If he retired on Superennuation pension b) If he died on 01-08-2008 c) if he died on 01-10-2008 i.e After getting the pension in case of (a) above. d) if He died after rendering 8 years & 6 months service. Solution: Qualifying service Length of service From 8-10-1969 to 31-08-2007 37years 10 Months 24 days Add: Military service if any allowed to count for pension Deduct: Spells of service not qualifying for pension 4 years Net qualifying service 33 years 10 Months 24 days Say 30 Years Last pay/pensionable emoluments 46385

P.M 300 1100 6000 600 3000 2634

121 PENSION A B C D Gross Pension (Last payxServisex7/300) 32,469.50 32,469.50 32,469.50 Less commuted portion of pension up to 35% OR 11,364.33 11,364.33 Less th (in case for death while in service) 8,117.38 Net pension 21,105 21,105 Net pension (in case for death while in service) 16,235 Net pension ( died after getting the pension) 10,553 Commuted value of pension or Gratuity in case of family pension. a) Amount of pension to be commuted/surrendered 11,364.33 8,117.38 Age next birthday 60 years 60 years b) Rate of commuted value/gratuity for every one rupee 148.4628 148.4628 (see commutation table) Commuted value of pension/gratuity (axb) 1,687,180 1,205,128 Gratuity Total qualifying service (Years) 9 Pensionable emoluments 1-1/2 months pay 69,577.50 Amount of gratuity (in case where qualifying 626,198 Service is 5 years or more but less than 10 years) Amount of gratuity on discharge from temporary Service where qualifying service is 10 years or more but less than 25 years Illustration 3 Pension Contribution. Work out pension contribution for the month of August,2008 in respect of an Officer BPS-20 who was deputed to SDA w.e.f. 1-9-2005 to 31-08-2008. In addition to his pay he was drawing the following emoluments. 1 Senior Post Allowance Rest. 1100/- PM 2 Qualification Pay for advance course in NIPA Rs.500/- PM Solution BPS-20 23345 1510 44485 Mean of the scale (23345+44485/ 2 33915 Add Senior Post Allowance 850 Qualification Pay 500 Total Pensionable emoluments 35265 Pension contribution 35265*33.33% 11755 Illustration 4 Qualifying Service/Non-Qualifying Service Place a check mark in the appropriate column to indicate whether the following kinds of service are qualifying or non-qualifying. S# Service Non-qualifying Qualifying 1 All types of leave other than E.O.L. 2 Period of suspension followed by compulsory retirement. 3 Joining time. 4 Extraordinary leave. 5 Period of training before joining service. 6 Overstayal of joining time. 7 Service after attaining the age of superannuation. 8 Suspension followed by reinstatement. 9 Half period of apprenticeship. 10 Military service if pension is not received. 11 Foreign service subject to recovery of pension contribution. 12 Period of previous service after resignation/dismissal 13 Intervening period between abolition of post & joining a new post. 14 Overstayal of leave. 15 Probation period followed by confirmation. 16 Period condoned by competent authority. 17 Unauthorized absence from duty. 18 Leave on full pay 19 Leave on half pay Solution:-The service at serial No 3, 8, 9, 10, 11, 12.14, 19, & 20 are qualifying.

120 ILLUSTRATIONS - Pension Illustration 1 Pensionable emoluments Workout pensionable emoluments of an officer B-20 working in civil secretariat Peshawar , from the following particulars. S# Pay & allowances P.M S# 1 Basic Pay 44485 7 2 House Rent Allowance 10505 8 3 Conveyance Allowance 2480 9 4 Adhoc relief 2634 10 5 Special Additional Allow; 2719 11 6 Qualification Pay 0f NIPA 500 12 Solution Pensionable emoluments S# Pay & allowances P.M 1 Basic Pay 44485 2 Qualification Pay 500 3 Special Pay 300 4 Senior Post Allowance 1100 5 Incurrement 6 months services 1510 Total 47895 Note:-Orderly allowance is part of gross pension if he opts for not maintaining orderly at his residence Illustration 2 Retiring Pension,family pension Date of Birth 1/9/1948 Date of Joining Service 8/10/1970 Date of retirement/death/invalidation 1/9/2008 Remained under Suspension 1 year From 1-1-1982 To 1-12-1982 Availed Extra-Ordinary Leave 4 years From1-7-1984 To 30-06-1988 Pay on 1-7-2008 45995 Qualification Pay 500 Special Pay 300 Senior Post Allowance 1100 Total Pensionable Emoluments 47895 Work out Superannuation pension and commuted value of an officer from the following particular. a) If he retired on Superennuation pension b) If he died on 01-08-2008 c) if he died on 01-10-2008 i.e After getting the pension in case of (a) above. d) if He died after rendering 8 years & 6 months service. Solution: Qualifying service Length of service From 8-10-1969 to 31-08-2007 37years 10 Months Add: Military service if any allowed to count for pension Deduct: Spells of service not qualifying for pension 4 years Net qualifying service 33 years 10 Months Say 30 Years Last pay/pensionable emoluments 47895

PENSION A B Gross Pension (Last payxServisex7/300) 33,526.50 33,526.50 Less commuted portion of pension up to 35% OR 11,734.28 Less th (in case for death while in service) 8,381.63 Net pension 21,792 Net pension (in case for death while in service) 16,763 Net pension ( died after getting the pension) Commuted value of pension or Gratuity in case of family pension. a) Amount of pension to be commuted/surrendered 11,734.28 8,381.63 Age next birthday 60 years 60 years b) Rate of commuted value/gratuity for every one rupee 148.4628 148.4628 (see commutation table) Commuted value of pension/gratuity (axb) 1,742,103 1,244,360 Gratuity Total qualifying service (Years) Pensionable emoluments 1-1/2 months pay Amount of gratuity (in case where qualifying Service is 5 years or more but less than 10 years) Amount of gratuity on discharge from temporary Service where qualifying service is 10 years or more but less than 25 years Illustration 3 Pension Contribution. Work out pension contribution for the month of August,2008 in respect of an Officer BPS-20 who w to SDA w.e.f. 1-9-2005 to 31-08-2008. In addition to his pay he was drawing the following emoluments. 1 Senior Post Allowance Rest. 1100/- PM 2 Qualification Pay for advance course in NIPA Rs.500/- PM Solution BPS-20 23345 1510 Mean of the scale (23345+44485/ 2 Add Senior Post Allowance Qualification Pay Total Pensionable emoluments Pension contribution 35265*33.33% Illustration 4 Qualifying Service/Non-Qualifying Service Place a check mark in the appropriate column to indicate whether the following kinds of service are qualifying or non-qualifying. S# Service 1 All types of leave other than E.O.L. 2 Period of suspension followed by compulsory retirement. 3 Joining time. 4 Extraordinary leave. 5 Period of training before joining service. 6 Overstayal of joining time. 7 Service after attaining the age of superannuation. 8 Suspension followed by reinstatement. 9 Half period of apprenticeship. 10 Military service if pension is not received. 11 Foreign service subject to recovery of pension contribution. 12 Period of previous service after resignation/dismissal 13 Intervening period between abolition of post & joining a new post. 14 Overstayal of leave. 15 Probation period followed by confirmation. 16 Period condoned by competent authority. 17 Unauthorized absence from duty. 18 Leave on full pay 19 Leave on half pay Solution:-The service at serial No 3, 8, 9, 10, 11, 12.14, 19, & 20 are qualifying.

Pensionable emoluments g in civil secretariat Peshawar Pay & allowances Special Pay Senior Post Allowance Deputation Allowance Entertainment Allowance Orderly-allowance Special relief Allowance P.M 300 1100 6000 600 3000 2634

or not maintaining orderly at his residence Retiring Pension,family pension

an officer from the following particular.

24 days

24 days

C 33,526.50 11,734.28 21,792 10,896

9 71,842.50 646,583

Pension Contribution. gust,2008 in respect of an Officer BPS-20 who was deputed y he was drawing the following emoluments.

44485

33915 850 500 35265 11755 Qualifying Service/Non-Qualifying Service

Non-qualifying

Qualifying

120 ILLUSTRATIONS - Pension Illustration 1 Pensionable emoluments Workout pensionable emoluments of an officer B-20 working in civil secretariat Peshawar , from the following particulars. S# Pay & allowances P.M S# 1 Basic Pay 44485 7 2 House Rent Allowance 10505 8 3 Conveyance Allowance 2480 9 4 Adhoc relief 2634 10 5 Special Additional Allow; 2719 11 6 Qualification Pay 0f NIPA 500 12 Solution Pensionable emoluments S# Pay & allowances P.M 1 Basic Pay 44485 2 Qualification Pay 500 3 Special Pay 300 4 Senior Post Allowance 1100 5 Increment 6 months services 1510 Total 47895 Note:-Orderly allowance is part of gross pension if he opts for not maintaining orderly at his residence Illustration 2 Retiring Pension,family pension Date of Birth 1/9/1948 Date of Joining Service 8/10/1970 Date of retirement/death/invalidation 1/9/2008 Remained under Suspension 1 year From 1-1-1982 To 1-12-1982 Availed Extra-Ordinary Leave 4 years From1-7-1984 To 30-06-1988 Pay on 1-7-2008 45995 Qualification Pay 500 Special Pay 300 Senior Post Allowance 1100 Total Pensionable Emoluments 47895 Work out Superannuation pension and commuted value of an officer from the following particular. a) If he retired on Superennuation pension b) If he died on 01-08-2008 c) if he died on 01-10-2008 i.e After getting the pension in case of (a) above. d) if He died after rendering 8 years & 6 months service. Solution: Qualifying service Length of service From 8-10-1969 to 31-08-2007 37years 10 Months Add: Military service if any allowed to count for pension Deduct: Spells of service not qualifying for pension 4 years Net qualifying service 33 years 10 Months Say 30 Years Last pay/pensionable emoluments 47895 PENSION Gross Pension (Last payxServisex7/300) A B 33,526.50 33,526.50

Less commuted portion of pension up to 35% OR 11,734.28 Less th (in case for death while in service) 8,381.63 Net pension 21,792 Net pension (in case for death while in service) 25,145 Net pension ( died after getting the pension) Commuted value of pension or Gratuity in case of family pension. a) Amount of pension to be commuted/surrendered 11,734.28 8,381.63 Age next birthday 60 years 60 years b) Rate of commuted value/gratuity for every one rupee 148.4628 148.4628 (see commutation table) Commuted value of pension/gratuity (axb) 1,742,103 1,244,360 Gratuity Total qualifying service (Years) Pensionable emoluments 1-1/2 months pay Amount of gratuity (in case where qualifying Service is 5 years or more but less than 10 years) Amount of gratuity on discharge from temporary Service where qualifying service is 10 years or more but less than 25 years Illustration 3 Pension Contribution. Work out pension contribution for the month of August,2008 in respect of an Officer BPS-20 w to SDA w.e.f. 1-9-2005 to 31-08-2008. In addition to his pay he was drawing the following emoluments. 1 Senior Post Allowance Rest. 1100/- PM 2 Qualification Pay for advance course in NIPA Rs.500/- PM Solution BPS-20 23345 1510 Mean of the scale (23345+44485) / 2 Add Senior Post Allowance Qualification Pay Total Pensionable emoluments Pension contribution 35265*33.33% Illustration 4 Qualifying Service/Non-Qualifying Service Place a check mark in the appropriate column to indicate whether the following kinds of service are qualifying or non-qualifying. S# Service 1 All types of leave other than E.O.L. 2 Period of suspension followed by compulsory retirement. 3 Joining time. 4 Extraordinary leave. 5 Period of training before joining service. 6 Overstayal of joining time. 7 Service after attaining the age of superannuation. 8 Suspension followed by reinstatement. 9 Half period of apprenticeship. 10 Military service if pension is not received. 11 Foreign service subject to recovery of pension contribution. 12 Period of previous service after resignation/dismissal 13 Intervening period between abolition of post & joining a new post. 14 Overstayal of leave. 15 Probation period followed by confirmation. 16 Period condoned by competent authority.

17 Unauthorized absence from duty. 18 Leave on full pay 19 Leave on half pay Solution:-The service at serial No 3, 8, 9, 10, 11, 12.14, 19, & 20 are qualifying.

Pensionable emoluments ecretariat Peshawar Pay & allowances Special Pay Senior Post Allowance Deputation Allowance Entertainment Allowance Orderly-allowance Special relief Allowance P.M 300 1100 6000 600 3000 2634

ntaining orderly at his residence ension,family pension

180*12/365

result

rom the following particular.

24 days

24 days

C 33,526.50

11,734.28 21,792 10,896

9 71,842.50 646,583

in respect of an Officer BPS-20 who was deputed awing the following emoluments.

44485 33915 850 500 35265 11755 Service/Non-Qualifying Service

Non-qualifying

Qualifying

b.p