Emoluments (for pension)

Emoluments, for central government pension, are the basic pay defined in FR 9(21)(a)(i) of the Fundamental Rules, 1922 that a Government servant was receiving immediately before retirement or on the date of death, together with any non-practising allowance, under Rule 31 of the Central Civil Services (Pension) Rules, 2021. The figure is the base for the pension, the retirement gratuity, the death gratuity and the family pension of every civilian employee under the Old Pension Scheme.

The definition is narrow. In the 7th Central Pay Commission structure it means the cell of the pay matrix on the last day of service, plus non-practising allowance for a medical officer. Dearness allowance, house rent allowance, transport allowance, special pay, personal pay and deputation allowance are all outside it, so a Level 10 officer on a basic pay of Rs. 1,36,000, whose basic pay and dearness allowance at 60% from 1 January 2026 together come to Rs. 2,17,600, retires on emoluments of Rs. 1,36,000.

Rule 31 does more than state the definition. Its ten further sub-rules decide the emoluments where the last day of service was spent on leave, under suspension, on deputation, on foreign service, in re-employment or in a converted public sector undertaking, and where pay was raised notionally after retirement. Rule 32 then averages the emoluments over the last ten months as average emoluments, and Rule 44 pays pension at 50% of whichever is more beneficial.

Gratuity uses the same Rule 31 figure with one addition: Rule 45(6) adds the dearness allowance admissible on the date of retirement or death. Family pension uses the higher of emoluments and average emoluments under Explanation 1 to Rule 50(2)(a). The sections below take the definition clause by clause, show where each benefit departs from it, work two examples on actual pay matrix cells, and separate this meaning from the other uses of the word in FR 45-C, the CCS (Revised Pay) Rules, 2016 and the leave rules.

Definition in Rule 31(1) of the CCS (Pension) Rules, 2021

Rule 31(1) of the CCS (Pension) Rules, 2021, notified by the Department of Pension and Pensioners’ Welfare as G.S.R. 868(E) on 20 December 2021, reads in full:

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-practising allowance granted to a medical officer in lieu of private practice.

The Explanation beneath it adds one line: “Stagnation increment shall be treated as emoluments for calculation of retirement benefits.”

Three elements fix the figure. The first is the component, basic pay under FR 9(21)(a)(i). The second is the moment, immediately before retirement or on the date of death, which makes emoluments a single month’s rate and not an average. The third is the two additions, non-practising allowance and stagnation increment, which are the only items beyond basic pay the Rule names.

Rule 31 is the successor to Rule 33 of the CCS (Pension) Rules, 1972, which the 2021 Rules repealed under Rule 87. The operative sentence is in substance the one substituted into Rule 33 by DoPPW Notification No. 2/18/87-P.&P.W.(PIC) dated 20 July 1988, published as S.O. No. 2388 on 6 August 1988 and effective from 1 January 1986, the date of the 4th Central Pay Commission pay revision.

What FR 9(21)(a)(i) includes and leaves out

FR 9(21)(a) of the Fundamental Rules defines pay as the amount drawn monthly under three heads, and Rule 31 borrows only the first. Clause (i) is “the pay, other than special pay or pay granted in view of his personal qualifications, which has been sanctioned for a post held by him substantively or in an officiating capacity or to which he is entitled by reason of his position in a cadre”. Clause (ii) is overseas pay, special pay and personal pay. Clause (iii) is any other emolument specially classed as pay by the President.

The consequence is that the whole of clauses (ii) and (iii) sits outside pension emoluments. A servant drawing Rs. 1,500 of personal pay on top of the cell retires on the cell alone. The basic pay in clause (i) is the pay of the post held, whether substantively or officiating, so officiating pay drawn on the last day counts, subject to the leave rule in Rule 31(3).

The narrowest reading on record is the Ministry of Health and Family Welfare’s OM No. Z-28016/14/90-PMS dated 20 July 1992, issued with the concurrence of the DoPPW Pension Unit. Paragraph 2 states that emoluments “includes only basic pay (substantive or officiating) drawn by him/her but does not include Special Pay, Personal Pay, Deputation (Duty) Allowance, etc.” Paragraph 3 applied that to nursing staff in central hospitals and in bodies such as AIIMS New Delhi and PGIMER Chandigarh: nursing allowance, uniform allowance, washing allowance, special pay and qualification pay do not count for retirement benefits.

Allowances that are compensatory under FR 9(5), such as cycle allowance or conveyance allowance, are not pay and never enter the figure. An honorarium is outside it for the same reason.

Non-practising allowance and stagnation increment

Non-practising allowance is the only allowance Rule 31(1) names. It is paid to medical officers at 20% of basic pay under Department of Expenditure OM No. 12-2/2016-E.III.A dated 7 July 2017, provided basic pay plus NPA does not exceed Rs. 2,37,500, and the NPA drawn on the last day of service is added to the cell to give emoluments. A doctor retiring at Rs. 1,36,000 basic pay with NPA of Rs. 27,200 has emoluments of Rs. 1,63,200 and a pension of Rs. 81,600, against Rs. 68,000 for a non-medical officer in the same cell.

A stagnation increment was paid under the pre-2006 scales to an employee who had reached the maximum of a scale. The 7th CPC pay matrix has no stagnation increment, so the Explanation to Rule 31(1), which counts it as emoluments, now matters only in revising the pension of those who retired on the old scales. It entered Rule 33 of the 1972 Rules through DoPPW Notification No. 38/52/90-P.&P.W./A dated 5 March 1991, published as S.O. No. 1294 on 11 May 1991, with effect from 1 January 1986.

Emoluments against average emoluments under Rule 44

Rule 44(1) of the CCS (Pension) Rules, 2021 computes pension for an employee with at least ten years of qualifying service at 50% of “emoluments or average emoluments, whichever is more beneficial to him”, subject to a minimum of Rs. 9,000 and a maximum of Rs. 1,25,000 a month. Rule 32(1) defines average emoluments by reference to the emoluments drawn during the last ten months of service.

For an employee whose pay only rose during the last ten months, emoluments are always the higher figure and Rule 32 plays no part. Average emoluments win only where pay fell: a major penalty of reduction to a lower stage, or a reversion from officiating to substantive pay. The more-beneficial test in Rule 44(1) means a late promotion or annual increment is never diluted by the months before it.

The same test carries across the other pension classes. The invalid pension under the proviso to Rule 44(1) is 50% of the same figure; the compulsory retirement pension under Rule 44(4) and the compassionate allowance under Rule 44(5) are portions of a pension computed on it. The minimum and maximum pension of Rs. 9,000 and Rs. 1,25,000 then apply to the result.

The detailed averaging rules, the 30-day month and the Rule 32(3) illustration of a retirement on 16 July 2019, are covered in the article on average emoluments.

Emoluments for gratuity under Rule 45

Gratuity takes the Rule 31 figure and adds dearness allowance. Rule 45(6) of the CCS (Pension) Rules, 2021 provides that the emoluments for gratuity “shall be reckoned in accordance with rule 31”, and its second proviso adds that “the dearness allowance admissible on the date of retirement or death, as the case may be, shall also be treated as emoluments for the purpose of this rule.”

This single addition is why gratuity is so much larger than the pension formula suggests. Retirement gratuity under Rule 45(1)(a) is one-fourth of emoluments for each completed six-monthly period of qualifying service, up to 16½ times emoluments, and death gratuity under Rule 45(1)(b) runs from two times emoluments for under one year of service to half of emoluments for each completed six-monthly period from 20 years, capped at 33 times. With dearness allowance at 60% of basic pay from 1 January 2026 under Department of Expenditure OM No. 1/1(i)/2026-E.II(B) dated 22 April 2026, the gratuity base is 1.6 times the pension base.

Both gratuities are capped. The proviso to Rule 45(1) as notified set the ceiling at Rs. 20 lakh; DoPPW OM No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024 raised it to Rs. 25 lakh with effect from 1 January 2024, when dearness allowance reached 50%. The ceiling is reached well inside the pay matrix: at 60% dearness allowance, any employee with 33 years of service or more whose basic pay exceeds about Rs. 94,700 reaches it.

The first proviso to Rule 45(6) mirrors Rule 44: “if the emoluments of a Government servant have been reduced during the last ten months of his service, average emoluments as referred to in rule 32 shall be treated as emoluments.” Service gratuity under Rule 44(2) and (3) uses the same pair of rules, half a month’s emoluments for each six-monthly period, with average emoluments substituted where pay was reduced and dearness allowance added. The residuary gratuity under Rule 45(3) is measured against 12 times emoluments.

Dearness allowance has counted for gratuity since 1 January 1996, under DoPPW OM No. F. 45/86/97-P&PW(A) Part I dated 27 October 1997. The Government of India decision printed under Rule 33 of the 1972 Rules records it as applying to “all types of gratuity”.

Pay for family pension under Rule 50

Family pension uses a third formulation. Explanation 1 to Rule 50(2)(a) of the CCS (Pension) Rules, 2021 defines pay for the ordinary and enhanced rates as “(i) emoluments as referred to in rule 31 or (ii) average emoluments as referred to in rule 32, whichever is more.” There is no dearness allowance element, because the family draws dearness relief on the family pension itself.

Ordinary family pension under Rule 50(2)(a)(i) is 30% of that pay, subject to a minimum of Rs. 9,000 and a maximum of Rs. 75,000 a month. The enhanced family pension under Rule 50(2)(a)(ii) is 50% of pay for ten years after a death in service. After a death following retirement, Rule 50(2)(a)(iii) pays the enhanced rate for seven years or until the pensioner would have turned 67, whichever is less, capped at the pension authorised on retirement. Clause (iv) sets the enhanced floor at Rs. 9,000 and the ceiling at Rs. 1,25,000.

For a superannuation pensioner the first proviso to Rule 50(2)(a)(iii), which caps the enhanced rate at the pension authorised, does not bite, because that pension is itself 50% of the same pay. It bites where the pension authorised was lower, as with a compulsory retirement pension or a compassionate allowance, both of which Explanation 3 brings within the term. Under the second proviso, where the pension authorised is below the ordinary family pension, the enhanced rate is limited to the ordinary rate. Explanation 2 counts any portion lost to commutation of pension as part of the pension authorised. The full working is in family pension calculation.

Leave, extraordinary leave and suspension before retirement

Rule 31(2) to (5) decide the emoluments where the last day of service was not a day on duty. The governing idea is that a period counting as service is valued at duty pay, and a period not counting as service is ignored.

The proviso to Rule 31(2) excludes other undrawn increases:

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.

A pay revision or promotion that would have taken effect during the leave does not count unless it falls under one of those three exceptions.

Rule 31(5) is wider than its 1972 counterpart. Note 4 below Rule 33 of the 1972 Rules, as printed in the DoPT compilation, applied only to an increment earned on earned leave and only within the first 120 days of it. Rule 31(5) says “was on leave” with no day limit. An employee who spends the last months of service on half pay leave or leave not due therefore still carries an increment falling due on 1 January or 1 July into the pension.

Suspension the period of which does not count as service, and extraordinary leave not counting as service, are handled by Rule 31(4) at the last duty pay. The subsistence allowance drawn during suspension never becomes emoluments for pension.

Deputation, foreign service, re-employment and conversion

Rule 31(6) to (9) settle the emoluments of an employee whose last pay did not come from the parent cadre.

Rule 31(6) counts pay drawn on deputation to an ex-cadre post in the same or another Department of the Government, or to the Armed Forces of India, as emoluments. Its proviso covers the employee who goes on leave after the deputation ends: the pay counted is what would have been drawn in the parent department. The deputation allowance paid on top of the post’s pay stays outside, because it is not FR 9(21)(a)(i) pay.

Rule 31(7) takes the opposite line for deputation to a State Government and for foreign service. The pay drawn there “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.” An officer on deputation to a public sector undertaking at a higher package retires on the notional central pay in the parent cadre.

Rule 31(8) protects the re-employed pensioner who elected to retain pension for earlier service and whose pay on re-employment was reduced by an amount not exceeding that pension: the element of pension by which the pay was reduced counts as emoluments for the second pension. Rule 31(9) covers a Government servant transferred to a public sector undertaking or autonomous body on the conversion of a Department, who opted to keep the government pension: the emoluments drawn in the new body count. Conversion cases differ from ordinary absorption in a State Government or a corporation, where Rules 35 and 36 compute pension and gratuity on the emoluments on the date of absorption.

Notional pay after retirement and the notional increment

Rule 31(10) is the only route by which pay never drawn in service enters emoluments. It applies where, after retirement, pay is increased notionally with retrospective effect because the pay scale of the post was raised from a date the pensioner was in service, or because the pensioner was promoted from a retrospective date on the recommendation of a review Departmental Promotion Committee, on exoneration in departmental proceedings, or under a court order, with pay fixed notionally from that date. The notional pay is treated as emoluments, and Rule 32(5) carries it into average emoluments.

Rule 31(11) covers an employee who dies while a penalty reduces pay for a fixed period, after which the pay would have been restored. The notional pay on the date of death, ignoring the penalty, counts as emoluments. Rule 32(6) applies the same rule to the ten-month average. The provision does not extend to an employee who retires during such a penalty; retirement on reduced pay is dealt with by average emoluments.

A separate order applies to an employee who retires on 30 June or 31 December with an increment due the next day. DoPT OM No. 19/116/2024-Pers.Pol.(Pay) dated 14 October 2024 allows a notional increment on superannuation from 1 July or 1 January for calculating pension. It gives effect to the Supreme Court’s judgment of 11 April 2023 in Civil Appeal No. 2471 of 2023, which held that an employee retiring the day before the increment date is entitled to one increment for pension. DoPT OM No. 19/116/2024-Pers.Pol.(Pay)(Pt) dated 20 May 2025 confined it to those who retired on or after 1 January 2006 and paid the higher pension from 1 May 2023 to those who had not gone to court. The increment counts only for pension: retirement gratuity, commutation and leave encashment stay on pay actually drawn.

Worked example: Level 10 officer retiring on 31 December 2025

The figures below are a salary-calculator.in construction on the pay matrix in the CCS (Revised Pay) Rules, 2016, applying Rules 31, 32, 44, 45 and 50 of the CCS (Pension) Rules, 2021.

A Level 10 officer with a 1 July increment date draws Rs. 1,32,000 (cell 30) until 30 June 2025 and moves to Rs. 1,36,000 (cell 31) on 1 July 2025. The officer retires on superannuation on 31 December 2025 with 33 years of qualifying service. Dearness allowance on that date is 58% of basic pay, under Department of Expenditure OM No. 1/4(i)/2025-E.II(B) dated 6 October 2025, effective 1 July 2025.

Two figures in the table illustrate the definition. The officer’s monthly pay and dearness allowance on the last day were Rs. 2,14,880, but the pension base is Rs. 1,36,000, because dearness allowance is outside Rule 31. The gratuity, which does add dearness allowance, exceeds the Rs. 25 lakh ceiling by Rs. 10,45,520, so the extra gratuity from the 1 July increment is nil. The officer’s increment date was 1 July, so the notional increment for a 31 December retirement does not arise.

Worked example: pay reduced as a penalty in the last ten months

A Level 6 employee draws Rs. 81,200 (cell 29) until 30 June 2025, moves to Rs. 83,600 (cell 30) on 1 July 2025, and from 1 October 2025 serves a penalty under Rule 11(v) of the CCS (CCA) Rules, 1965 of reduction by one stage for four years, without cumulative effect, with pay restored on its expiry, back to Rs. 81,200. The employee retires on 31 December 2025.

Emoluments under Rule 31(1) are the reduced Rs. 81,200. Average emoluments under Rule 32(1) are (4 × 81,200 + 3 × 83,600 + 3 × 81,200) ÷ 10 = Rs. 8,19,200 ÷ 10 = Rs. 81,920. Rule 44(1) takes the more beneficial figure, so the pension is 50% of Rs. 81,920, or Rs. 40,960 a month, Rs. 360 more than the Rs. 40,600 the last pay would give.

For gratuity, the first proviso to Rule 45(6) applies because emoluments were reduced in the last ten months, so Rs. 81,920 replaces Rs. 81,200 as the gratuity emoluments, with the dearness allowance admissible on 31 December 2025 added. Had the employee died in service during the penalty instead of retiring, Rule 31(11) would have used the notional unreduced pay of Rs. 83,600. A reduction by one stage for up to three years, without cumulative effect and not adversely affecting pension, is the minor penalty in Rule 11(iii-a) and would not touch the pension base; a reduction under clause (v) is a major penalty, imposed only after the inquiry described in major vs minor penalty proceedings.

Verification of emoluments by the Head of Office

The Head of Office certifies the emoluments well before retirement, and Rule 57(1) of the CCS (Pension) Rules, 2021 sets the stages. In the second stage, Rule 57(1)(b)(iv) requires the Head of Office to verify from the service book the emoluments drawn or to be drawn during the last ten months, and Rule 57(1)(b)(v) limits the check to “the period of twenty-four months preceding the date of retirement”, not any earlier period.

In the third stage, not later than eight months before retirement, Rule 57(1)(c)(i) requires the Head of Office to give the employee a certificate of qualifying service and of “the emoluments and the average emoluments proposed to be reckoned for retirement gratuity and pension”. Under Rule 57(1)(c)(ii), an employee who does not accept the certified emoluments has two months to give reasons with supporting documents. The last pay certificate then records the final figure.

On a death in service, Rule 72(2)(a) and (b) confine the check to one year before the date of death or disappearance, or one year before extraordinary leave began where the employee was on such leave, and Rule 72(3) requires qualifying service and emoluments to be settled within one month of the intimation.

Emoluments under the NPS gratuity rules and the Unified Pension Scheme

Employees covered by the National Pension System draw no Rule 44 pension, but they draw gratuity. The CCS (Payment of Gratuity under National Pension System) Rules, 2021, notified as G.S.R. 658(E) on 23 September 2021, define emoluments in Rule 6 in the same words as Rule 31(1) of the Pension Rules, basic pay under FR 9(21)(a)(i) plus non-practising allowance, with stagnation increment in the Explanation. Rule 7 defines average emoluments over the last ten months, and Rule 22 computes retirement and death gratuity on the same multiples as Rule 45. The details are in gratuity under the NPS rules, 2021.

The Unified Pension Scheme, operative from 1 April 2025, does not use emoluments at all. Regulation 15(1)(i) of the PFRDA (Operationalisation of Unified Pension Scheme under National Pension System) Regulations of 19 March 2025 sets the assured payout at half of P multiplied by Q divided by 300, where P is the average basic pay of the last 12 months before superannuation and Q the months of qualifying service, with Q capped at 300. A pay rise in the final year therefore lifts a UPS payout by only part of its value, while under Rule 44 it counts in full from the day it is drawn.

The NPS vs OPS vs UPS comparison sets the three bases side by side.

Other meanings of emoluments in central government rules

The word has at least three other meanings in the service rules, and each governs only its own rule.

Licence fee. FR 45-C defines emoluments for FR 45-A and 45-B, which govern licence fee for government accommodation, far more widely: pay; fixed additions to monthly pay; compensatory allowances other than travelling, children’s education, uniform, clothing and outfit allowances; exchange compensation allowance; certain pensions; and, during suspension, the subsistence grant. The 10% ceiling on licence fee runs on this figure, not on Rule 31 emoluments.

Pay revision. The CCS (Revised Pay) Rules, 2016 fix pay in the pay matrix by multiplying existing basic pay by 2.57 under Rule 7(1)(A). They define existing emoluments in Rule 3(v) as existing basic pay plus dearness allowance, and use that figure in Rule 7(7) and 7(9) only to protect as personal pay any excess over revised emoluments. It has no bearing on pension.

Leave encashment. Rule 39(2) of the CCS (Leave) Rules, 1972 computes cash equivalent of leave on the pay admissible on the date of retirement plus the dearness allowance admissible on that date, up to 300 days. The base resembles gratuity emoluments, but it is defined in the leave rules and does not use Rule 31.

Railway servants and members of the All India Services have their own codes. The Railway Services (Pension) Rules, 2026, circulated by Railway Board letter No. D-43/9/2022-F(E)III dated 20 January 2026 (RBE No. 07/2026), define emoluments in rule 31 with an Explanation that, in clause (iii), counts 55% of basic pay for running staff. The All India Services (Death-cum-Retirement Benefits) Rules, 1958 govern IAS, IPS and IFoS pensions.

History of the definition from 1972 to 2021

The definition was fixed by amendments in 1988 and 1991, adjusted by executive orders, and carried into the 2021 Rules.

The dearness pay arrangement of 2004, under which half of basic pay was treated as dearness pay and counted for pension, came from the Ministry of Finance OM No. 105/1/2004-IC dated 1 March 2004 on the merger of 50% dearness allowance with pay. Dearness pay has no counterpart in the 7th CPC pay structure, and Rule 31 of the 2021 Rules does not mention it.

The 2021 Rules turned the Notes beneath Rule 33 into numbered sub-rules. Sub-rules (10) and (11), on notional pay after retirement and death during a penalty, have no counterpart in Rule 33 as printed in the DoPT’s online compilation of the 1972 Rules.

Common misconceptions about pension emoluments

Gross pay is not emoluments. The pay slip total on the last day includes dearness allowance, house rent allowance and transport allowance; Rule 31 takes only the cell and non-practising allowance. For the Level 10 officer in the first worked example, the difference is Rs. 78,880 in dearness allowance alone.

Average emoluments do not always decide the pension. Rule 44(1) takes whichever figure is more beneficial, so an employee whose pay rose in the last ten months retires on last pay.

Notional increments do not raise gratuity. The notional increment for a 30 June or 31 December retirement under the DoPT OM of 14 October 2024 is for pension only. Notional pay under Rule 31(10) is different: it is treated as emoluments without that limitation.

Pay on foreign service does not count. Rule 31(7) replaces it with the pay the employee would have drawn in the Central Government, however much higher the foreign-service package was.

The pension rule definition does not bind other rules. Licence fee under FR 45-C, leave encashment under Rule 39 of the CCS (Leave) Rules, 1972 and pay fixation under the CCS (Revised Pay) Rules, 2016 each use their own definition.

Emoluments and the 8th Central Pay Commission

The 8th Central Pay Commission, constituted on 3 November 2025, has not reported, and no revised pay matrix or revised pension rule has been notified. Rule 31 defines emoluments by reference to FR 9(21)(a)(i) and not to any pay matrix, so a new matrix would change the rupee figure without changing the definition. The definition itself changes only by amendment of Rule 31 through a DoPPW notification in the Gazette.

Related Articles

• Central government pension
• Pension calculation
• Average emoluments
• CCS (Pension) Rules, 2021
• Retiring pension
• Minimum and maximum pension
• Gratuity for central government employees
• Death gratuity
• Service gratuity
• Residuary gratuity
• Family pension
• Family pension calculation
• Enhanced family pension
• Dual family pension
• Commutation of pension
• Basic pay
• Pay matrix
• Fundamental Rules
• Non-practising allowance
• Stagnation increment
• Personal pay
• Special pay
• Dearness allowance
• Dearness relief
• Dearness pay
• Notional increment on superannuation
• Notional pay fixation
• Deputation in central government
• Foreign service
• Pay fixation on re-employment
• Leave encashment
• Last pay certificate
• Head of Office
• Gratuity under NPS rules, 2021
• Unified Pension Scheme
• Running allowance
• Railway Services (Pension) Rules, 2026
• Government accommodation

External references

• Department of Pension and Pensioners’ Welfare
• Pensioners’ Portal
• Central Pension Accounting Office
• Department of Personnel and Training
• Department of Expenditure
• The Gazette of India

References

1. Central Civil Services (Pension) Rules, 2021, G.S.R. 868(E), 20 December 2021: Rule 31 (emoluments), Rule 32 (average emoluments), Rule 44 (amount of pension), Rule 45 (retirement and death gratuity), Rule 50(2)(a) and Explanation 1 (family pension), Rule 57(1) (stages of processing), Rule 72(2) and (3) (verification on death).
2. Fundamental Rules, 1922, FR 9(21)(a) (definition of pay) and FR 45-C (emoluments for licence fee), as printed in the DoPT compilation of the Fundamental and Supplementary Rules.
3. Central Civil Services (Pension) Rules, 1972, Rule 33 as substituted by DoPPW Notification No. 2/18/87-P.&P.W.(PIC) dated 20 July 1988 (S.O. 2388, 6 August 1988), and Explanation inserted by Notification No. 38/52/90-P.&P.W./A dated 5 March 1991 (S.O. 1294, 11 May 1991).
4. Ministry of Health and Family Welfare, OM No. Z-28016/14/90-PMS dated 20 July 1992, on items not counted as emoluments.
5. Department of Pension and Pensioners’ Welfare, OM No. F. 45/86/97-P&PW(A) Part I dated 27 October 1997 (dearness allowance for gratuity from 1 January 1996), and OM No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024 (gratuity ceiling Rs. 25 lakh from 1 January 2024).
6. Department of Personnel and Training, OM No. 19/116/2024-Pers.Pol.(Pay) dated 14 October 2024 and OM No. 19/116/2024-Pers.Pol.(Pay)(Pt) dated 20 May 2025 (notional increment for pension).
7. Department of Expenditure, OM No. 1/4(i)/2025-E.II(B) dated 6 October 2025 (dearness allowance 58% from 1 July 2025) and OM No. 1/1(i)/2026-E.II(B) dated 22 April 2026 (60% from 1 January 2026).
8. Central Civil Services (Payment of Gratuity under National Pension System) Rules, 2021, G.S.R. 658(E), 23 September 2021, Rules 6, 7 and 22.
9. Railway Services (Pension) Rules, 2026, Railway Board letter No. D-43/9/2022-F(E)III dated 20 January 2026 (RBE No. 07/2026), rule 31 Explanation clause (iii).