Family pension calculation
Family pension is 30% of pay under Rule 50, or 50% for the enhanced period, on emoluments or the ten-month average, whichever is more, with a Rs. 9,000 floor.
Family pension calculation is the working out of the monthly family pension payable under Rule 50 of the Central Civil Services (Pension) Rules, 2021 to the family of a deceased central government employee or pensioner. The ordinary family pension is 30% of pay and the enhanced family pension, paid for a limited period first, is 50% of the same pay, where pay is defined by Explanation 1 to Rule 50(2) as the emoluments under Rule 31 or the average emoluments of the last ten months under Rule 32, whichever is more. A floor of Rs. 9,000 a month, a ceiling of Rs. 75,000 at the ordinary rate and Rs. 1,25,000 at the enhanced rate, rounding to the next higher rupee, and dearness relief at 60% from 1 January 2026 complete the figure.
There is no length-of-service multiple of the kind the death gratuity uses. The rate is applied once to the pay, the floor and the ceiling are checked, the amount is rounded up, and dearness relief is added, which is why almost all the care in a family-pension case goes into fixing the pay base rather than into the arithmetic. The rules were notified as G.S.R. 868(E) in the Gazette of India on 20 December 2021 and replaced the CCS (Pension) Rules, 1972 without changing either rate.
This article sets out the formula and the two rates, the Explanation 1 pay base and what happens where the deceased was on leave or under suspension, the enhanced period and the two provisos that bound it after retirement, the floor and the ceilings, the rounding in Rule 50(4) and the division among more than one member in Rule 50(7)(b), dearness relief, the additional family pension after 80, worked examples at several pay levels, the bar in Rule 50(5) where an extraordinary pension award is in force, the two-pension caps in Rule 50(13), the tax treatment under the Income-tax Act, 2025, and how the computation differs from the service pension calculation under Rule 44.
The formula
The family pension is a flat percentage of pay, with no service multiple and no age factor. Rule 50(2)(a)(i) of the CCS (Pension) Rules, 2021 fixes the ordinary rate at 30% of pay, and Rule 50(2)(a)(ii) and (iii) fix the enhanced rate at 50% of the same pay for a defined window, after which Rule 50(2)(b) steps the pension down to the ordinary rate for the rest of the entitlement.
- Ordinary family pension = 30% of pay, subject to Rs. 9,000 and Rs. 75,000 a month.
- Enhanced family pension = 50% of pay, subject to Rs. 9,000 and Rs. 1,25,000 a month, for the enhanced period only.
| Rate | Percentage of pay | Rule | Minimum | Maximum |
|---|---|---|---|---|
| Ordinary family pension | 30% of pay | Rule 50(2)(a)(i) | Rs. 9,000 | Rs. 75,000 |
| Enhanced family pension | 50% of pay | Rule 50(2)(a)(ii) and (iii) | Rs. 9,000 | Rs. 1,25,000 |
Both ceilings are written into the rule as rupee figures rather than as percentages, and they correspond to 30% and 50% of the highest pay in government of Rs. 2,50,000 a month. Dearness relief under Rule 52 is paid on top of the capped figure and is not counted towards either ceiling.
The entitlement itself begins on the date following the date of death, under the closing words of Rule 50(1), and it requires one year of continuous service under Rule 50(1)(i), or a pre-appointment medical fitness certificate under Rule 50(1)(ii) where the death came inside that year, or a pension or compassionate allowance in payment under Rule 50(1)(iii) where the death came after retirement. The Explanation to Rule 50(1) excludes a period of suspension and any service rendered before the age of 18 from the qualifying year.
Pay: emoluments or the ten-month average, whichever is more
Pay for the family pension is the emoluments under Rule 31 or the average emoluments under Rule 32, whichever is more, and that is stated by Explanation 1 to Rule 50(2) of the CCS (Pension) Rules, 2021 for both the 30% ordinary rate and the 50% enhanced rate. The family pension therefore uses the same whichever-is-more base as the service pension under Rule 44. Only the percentage differs.
Emoluments under Rule 31(1) are the basic pay the employee was drawing immediately before retirement or on the date of death, that is the cell of the pay matrix occupied on that date, together with the non-practising allowance granted to a medical officer in lieu of private practice. The Explanation to that sub-rule treats a stagnation increment as emoluments. Dearness allowance, house-rent allowance and transport allowance form no part of it, which is the single most common error in a family-pension computation: applying 30% to a gross monthly salary of Rs. 80,000 that is really Rs. 50,000 of basic pay overstates the pension by Rs. 9,000 a month.
Average emoluments under Rule 32(1) are the average of the emoluments drawn during the last ten months of service. For a career on a rising pay the last basic pay is always the higher of the two and the average never bites. It becomes the operative figure where the pay fell in the closing months, which happens on reversion from an officiating post under FR 35, on a penalty of reduction to a lower stage under the CCS (CCA) Rules, or on a move to a post carrying a lower level. In those cases the ten-month average protects the family from the fall.
Pay where the deceased was on leave or under suspension
Rule 31 answers the case where the employee was not drawing full pay when they died, and the answer runs in the family’s favour in the ordinary case. Rule 31(2) treats the emoluments the employee would have drawn had there been no absence as emoluments, where the absence immediately before death was on leave for which leave salary is payable, on extraordinary leave on medical certificate, or under a suspension that ended in reinstatement without forfeiture of service. The proviso excludes an increase in pay that was never actually drawn.
The position reverses where the period does not count as service. Rule 31(4) takes the emoluments drawn immediately before the employee proceeded on that extraordinary leave or was placed under suspension, so the pay base is frozen at the pre-absence figure rather than notionally restored. Rule 31(3) allows the benefit of a higher officiating or temporary post held before proceeding on leave only where it is certified that the employee would have continued to hold it.
The ten-month average is adjusted the same way. Rule 32(3) disregards a period of extraordinary leave or suspension that does not count as service and pulls in an equal period falling before the ten months, reckoning a month as 30 days so that fractions add up correctly. Rule 32(4) includes an increment earned on leave and not withheld, even though it was never drawn.
The enhanced rate and its period
The enhanced rate is the same family pension paid at 50% for a defined window, not a separate pension, and the window depends on whether the death was in service or after retirement. On death in service, Rule 50(2)(a)(ii) pays 50% of pay for 10 years from the day following the death, with no age limit and no minimum length of service. On death after retirement, Rule 50(2)(a)(iii) pays it for seven years, or up to the date the deceased would have attained the age of 67 had they survived, whichever is less.
Because superannuation is at 60, the seven-year figure is rarely the operative one after retirement. A pensioner who dies at 64 leaves the family three years of the enhanced rate, and a pensioner who dies at 67 or later leaves none at all, the family going straight to the ordinary 30% rate. The Department of Pension and Pensioners’ Welfare issued a clarification on the point in Office Memorandum No. 1/1(90)/2024-P&PW(E)-Part(1)/10344 dated 27 October 2025.
Until 1 October 2019 the enhanced rate on death in service required seven years of continuous service. A Department of Pension and Pensioners’ Welfare notification dated 19 September 2019 removed that condition with effect from that date, and the same amendment raised the after-retirement age limit from 65 to 67. An employee who dies in the second year of service now leaves the family the full 10 years at 50%, which for a young employee on a low pay is the difference between Rs. 9,000 and a figure well above the floor. The enhanced family pension article covers the window and the step-down in full.
The cap on the after-retirement enhanced rate
Two provisos to Rule 50(2)(a)(iii) bound the enhanced family pension where the death came after retirement, and they cut in opposite directions. The first caps it at the pension authorised on retirement or on dismissal from government service, so a retiree drawing a pension of Rs. 40,000 cannot leave an enhanced family pension above Rs. 40,000 even where 50% of pay is more. The second floors it: where the pension authorised was less than the ordinary family pension under Rule 50(2)(a)(i), the enhanced amount is limited to the ordinary rate rather than dropping below it.
Commutation does not shrink the cap. Explanation 2 to Rule 50(2) provides that the pension authorised on retirement includes the part of the pension the retired government servant had commuted before death, so a pensioner who commuted 40% under the commutation of pension rules and was drawing a reduced Rs. 24,000 is still measured against the full Rs. 40,000. Explanation 3 extends the same reading to a pension authorised on compulsory retirement and to a compassionate allowance sanctioned on dismissal or removal.
Neither proviso touches the ordinary 30% rate, which is computed on pay under Rule 50(2)(a)(i) and is unaffected by what pension the deceased was drawing. The cap and the floor operate only during the enhanced window and only where the death was after retirement.
Minimum and maximum
The computed family pension is bounded at Rs. 9,000 and Rs. 75,000 a month at the ordinary rate under Rule 50(2)(a)(i), and at Rs. 9,000 and Rs. 1,25,000 a month at the enhanced rate under Rule 50(2)(a)(iv). A family pension that works out below Rs. 9,000 is raised to that figure, and one that works out above the ceiling is cut to it, both before dearness relief is applied.
The floor is the operative limit at the bottom of the pay matrix. At the Level 1 entry cell of Rs. 18,000 the ordinary family pension computes to Rs. 5,400, so the family draws the Rs. 9,000 minimum instead. That floor is the same rupee figure as the minimum service pension, which is why the minimum and maximum pension limits are shared between the two, even though the percentages behind them differ. The ceiling bites only where pay exceeds Rs. 2,50,000, which is the highest pay in government and is drawn by the Cabinet Secretary and officers on apex pay.
Between the two limits the family pension is simply the 30% or 50% figure, and the limits are checked rather than applied. Both figures were set on the 7th Central Pay Commission pay structure and neither has been revised since the CCS (Pension) Rules, 2021 were notified on 20 December 2021.
Rounding and division among more than one member
Rule 50(4) of the CCS (Pension) Rules, 2021 requires the family pension and the additional family pension for age to be fixed at monthly rates and expressed in whole rupees, with any fraction of a rupee rounded off to the next higher rupee. A computed Rs. 14,400.30 is therefore paid as Rs. 14,401. The proviso to the sub-rule bars the rounding from carrying the amount past the prescribed maximum, so a figure at the Rs. 75,000 ceiling is not rounded to Rs. 75,001.
Rule 50(7)(a) makes the family pension payable to one member of the family at a time as the general rule. The exceptions are listed in the sub-rule itself and sit in Rule 50(8) and Rule 50(9): twin children, a childless widow drawing alongside eligible children, and the case of more than one surviving widow are the recurring ones. Where a division does apply, Rule 50(7)(b) pays the family pension in equal shares.
The rounding rule is reversed for a divided pension where it would breach the ceiling. Rule 50(7)(b) rounds each share up to the next higher rupee, but its proviso requires the fraction to be ignored where rounding the shares would take the total past the maximum prescribed under the rule. Two shares of Rs. 37,500.50 each are paid as Rs. 37,500, not Rs. 37,501, because the pair would otherwise exceed Rs. 75,000.
Dearness relief
Dearness relief is added on top of the basic family pension at 60% with effect from 1 January 2026, ordered by Department of Pension and Pensioners’ Welfare Office Memorandum No. 42/02/2024-P&PW(D)/E-9475 dated 24 April 2026 under Rule 52 of the CCS (Pension) Rules, 2021. Rule 52(1) grants relief against price rise to pensioners and family pensioners on the same footing, and the rate is revised twice a year, from 1 January and from 1 July, on the movement of the All India Consumer Price Index for Industrial Workers.
Dearness relief applies at the same percentage to the ordinary and the enhanced rate, and it is computed on the basic family pension after the floor, the ceiling, the rounding and the additional family pension for age have all been applied. A family drawing an ordinary family pension of Rs. 15,000 a month receives Rs. 9,000 of dearness relief, for Rs. 24,000 in hand. Where the product leaves a fraction of a rupee it is rounded up to the next whole rupee.
Dearness relief is the part of the figure that moves. The basic family pension is fixed until a revision of pension at a pay commission, while the relief changes every six months, which is why a family pension is best stated as the basic figure and the relief separately rather than as a single amount. The dearness relief article sets out the current rate, the order behind it and the re-employment bar in Rule 52(2).
Additional family pension after 80
A family pensioner draws an additional quantum of family pension from the age of 80, on the scale in Rule 50(3)(a) of the CCS (Pension) Rules, 2021: 20% of the basic family pension from 80 years to less than 85, 30% from 85 to less than 90, 40% from 90 to less than 95, 50% from 95 to less than 100, and 100% at 100 years or more.
| Age of the family pensioner | Additional family pension |
|---|---|
| 80 years to less than 85 | 20% of basic family pension |
| 85 years to less than 90 | 30% of basic family pension |
| 90 years to less than 95 | 40% of basic family pension |
| 95 years to less than 100 | 50% of basic family pension |
| 100 years or more | 100% of basic family pension |
The addition runs on the recipient’s own age, not on the age the deceased would have reached, and Rule 50(3)(b) makes it payable from the first day of the calendar month in which it falls due. The illustration to the sub-rule settles the boundary case: a family pensioner born on 20 August 1942 and one born on 1 August 1942 both become eligible for the 20% addition from 1 August 2022.
For the calculation this inserts one step before dearness relief. A family pensioner aged 82 on a basic family pension of Rs. 15,000 adds 20%, that is Rs. 3,000, to reach a basic family pension of Rs. 18,000, on which dearness relief of 60% gives Rs. 10,800, for Rs. 28,800 a month in hand. Because the enhanced window has almost always closed by then, the additional pension in old age is in practice an addition to the ordinary 30% rate drawn by a long-lived widow or widower.
Worked examples
Each example applies the rate to pay, checks the floor and the ceiling, rounds up, and adds dearness relief at 60%, the rate in force from 1 January 2026. Pay is taken as the higher of the last basic pay and the ten-month average, which on a rising pay is the last basic pay.
| Pay | Ordinary family pension | With dearness relief | Enhanced family pension | With dearness relief |
|---|---|---|---|---|
| Rs. 18,000 (Level 1 entry) | Rs. 9,000 (floor applied) | Rs. 14,400 | Rs. 9,000 | Rs. 14,400 |
| Rs. 25,000 | Rs. 9,000 (floor applied) | Rs. 14,400 | Rs. 12,500 | Rs. 20,000 |
| Rs. 50,000 | Rs. 15,000 | Rs. 24,000 | Rs. 25,000 | Rs. 40,000 |
| Rs. 80,000 | Rs. 24,000 | Rs. 38,400 | Rs. 40,000 | Rs. 64,000 |
| Rs. 2,50,000 (highest pay) | Rs. 75,000 (ceiling) | Rs. 1,20,000 | Rs. 1,25,000 (ceiling) | Rs. 2,00,000 |
An employee dying in service on a last basic pay of Rs. 80,000 after four years of service leaves the family Rs. 40,000 a month for 10 years, then Rs. 24,000 a month. The four years are no bar, because the seven-year condition went on 1 October 2019, and no age limit applies to the 10-year window under Rule 50(2)(a)(ii).
An employee whose pay fell shows the average emoluments working. A government servant reverted from an officiating post nine months before death was drawing Rs. 68,000 as basic pay on the date of death, against average emoluments of Rs. 71,200 over the last ten months. Explanation 1 to Rule 50(2) takes Rs. 71,200 as pay, so the ordinary family pension is Rs. 21,360 rather than Rs. 20,400, a difference of Rs. 960 a month before dearness relief.
The rounding shows up on any pay that is not a multiple of 10. A basic pay of Rs. 48,001 gives an ordinary family pension of Rs. 14,400.30, which Rule 50(4) rounds to Rs. 14,401. The family pension calculator applies the same sequence for any pay figure, rate and age.
The amount is the same whoever draws it
The computed family pension is the same figure whoever the eligible recipient turns out to be. A surviving spouse, a disabled child, an unmarried, widowed or divorced daughter, dependent parents and a disabled sibling all draw 30% of the same pay at the ordinary rate, computed under Rule 50(2)(a)(i) on the deceased’s emoluments.
What changes from one recipient to another is the eligibility and the duration, not the rupee amount. A widow draws it up to death or remarriage under Rule 50(8)(a), and her own income is expressly irrelevant to that entitlement; a dependent parent or a disabled sibling draws it subject to the income test; a disabled child draws it for life. So a family pension passing from a widow to a disabled child on her death continues at the same figure, on the same pay, to a different person.
This is why the computation is treated separately from the order of entitlement in Rule 50(6). The formula settles the amount, and the order of entitlement settles who receives it and for how long. The only case where more than one figure is in play for a single recipient is the two-pension case in Rule 50(13).
Family pension where an extraordinary pension award is in force
No family pension under Rule 50 is payable while an award under the CCS (Extraordinary Pension) Rules is running. Rule 50(5)(a) of the CCS (Pension) Rules, 2021 bars it during the currency of that award, which covers a death attributable to government service and is computed at 60% of pay for a Category B death and 100% of pay for a Category C or D death under rule 11 of the CCS (Extraordinary Pension) Rules, 2023, rather than at 30%.
Rule 50(5)(b) handles the gap while the claim is decided. An ordinary family pension may be authorised under Rule 50 while the extraordinary claim is under consideration, and where the extraordinary award is later granted, a revised pension payment authority is issued and the Rule 50 family pension is discontinued. The family is therefore not left without a monthly payment during the enquiry into attributability.
Rule 50(5)(c) points the other way and is often missed. A family pension under Rule 50 is not subject to any limitation by reference to a family pension admissible to the same person for service the deceased rendered in another organisation, including service in the armed forces. A widow drawing a defence family pension for her husband’s earlier military service therefore draws the civil family pension in full as well.
Two family pensions
A child orphaned of both parents draws two family pensions where both parents were government servants governed by Rule 50, each computed separately on the pay of the parent who earned it, subject to the caps in Rule 50(13). Two ordinary family pensions under sub-clause (i) are together limited to Rs. 75,000 a month. Two family pensions at the enhanced rate under sub-clause (ii) or (iii), or a pair where one has just stepped down to the ordinary rate, are together limited to Rs. 1,25,000 a month.
The arithmetic is done twice and then tested against the cap. A child of a father whose pay was Rs. 80,000 and a mother whose pay was Rs. 60,000 draws Rs. 24,000 plus Rs. 18,000, a total of Rs. 42,000 a month, inside the Rs. 75,000 combined ordinary limit, with dearness relief on each. Where the parents were on pay of Rs. 1,50,000 and Rs. 1,40,000, the two ordinary pensions compute to Rs. 45,000 and Rs. 42,000, a total of Rs. 87,000, and the pair is cut to Rs. 75,000.
Rule 50(14)(a) requires the child to declare the other family pension against the specific column in Form 10, and Rule 50(14)(b) puts the duty of applying the cap on the Head of Office determining the amount. The dual family pension article sets out the eligibility and the procedure.
Tax on the family pension
The family pension is taxed in the recipient’s hands as income from other sources, not as salary, because the recipient never held the office. Section 93(1)(d) of the Income-tax Act, 2025, in force from 1 April 2026, allows a deduction of one-third of the family pension, capped at Rs. 25,000 where tax is computed under the new regime in Section 202(1) and Rs. 15,000 under the old regime. The same deduction previously stood in Section 57(iia) of the Income-tax Act, 1961 for income earned up to 31 March 2026.
The one-third is worked out before the cap applies, so the cap governs every family pension above Rs. 75,000 a year and the one-third governs only a very small one. A family pension of Rs. 24,000 a month is Rs. 2,88,000 a year, one-third of which is Rs. 96,000, so the deduction is the capped Rs. 25,000 and the taxable figure is Rs. 2,63,000.
Applying the salary standard deduction of Rs. 75,000 to a family pension is a common and expensive error, because the correct deduction is Rs. 25,000. Dearness relief and the Rs. 9,000 minimum are both part of the taxable family pension. The income tax for pensioners article covers the exemptions that sit outside this, including the family pension of the family of an armed-forces member who died in operational duty.
How it differs from the service pension calculation
The family pension and the service pension are computed on the same pay base and differ in the percentage. Rule 44(1) fixes the service pension at 50% of emoluments or average emoluments, whichever is more, and Explanation 1 to Rule 50(2) applies that same whichever-is-more base to the family pension, at 30% for the ordinary rate and 50% for the enhanced rate. A reader moving from one calculation to the other changes the rate, not the base.
The floor, the rounding rule, the dearness relief and the additions after 80 are shared, and the ceilings differ: Rs. 1,25,000 a month for the service pension, against Rs. 75,000 for the ordinary family pension and Rs. 1,25,000 for the enhanced. The service pension also turns on qualifying service, Rule 44(1) requiring at least 10 years of it before a pension is payable at all, while the family pension needs only the one year in Rule 50(1)(i), or none at all where the pre-appointment medical certificate in Rule 50(1)(ii) is on record.
The two are never drawn together by the same person for the same government servant. The pensioner draws the service pension in life and the family pension begins on the day following the death, at 50% of pay for the enhanced window and 30% after it. The pension calculation article works the Rule 44 side in full.
Across the pension schemes
The 30% and 50% computation set out here is the defined-benefit calculation under the CCS (Pension) Rules, 2021, so it reaches a family covered by the Old Pension Scheme and no other. An employee who joined on or after 1 January 2004 is outside it unless a specific order brings the family within the CCS (Pension) Rules.
The Unified Pension Scheme pays a family payout of 60% of the admissible payout the pensioner was drawing immediately before the death, under regulation 16(1) of the PFRDA (Unified Pension Scheme) Regulations of 19 March 2025, with dearness relief on top under regulation 17. That is 60% of a payout, not 30% of pay, so none of the arithmetic in this article carries across to it.
Under the National Pension System proper there is no percentage-of-pay computation at all. The death benefit runs through the accumulated corpus and the annuity the family selects from the PFRDA-empanelled annuity service providers, so the monthly figure depends on the corpus and the annuity rate rather than on a rule. The scheme governing the deceased is therefore the first thing to fix before applying the 30% rate.
Bearing on the 8th Central Pay Commission
The 30% and 50% rates are set by Rule 50 of the CCS (Pension) Rules, 2021 and do not change with a pay commission. What a pay revision changes is the pay the percentage is applied to, and the rupee floor and ceilings written into the rule, which is why a family pension rises at a pay commission even though the formula stands still.
The 8th Central Pay Commission was constituted by Ministry of Finance, Department of Expenditure Resolution F. No. 01-01/2025-E.III(A) dated 3 November 2025. Its recommendations will revise the pay matrix on which pay is reckoned under Rule 31, and the Rs. 9,000 floor and the Rs. 75,000 and Rs. 1,25,000 ceilings would need a separate amendment to Rule 50 to move with it. No figure for either has been notified.
Until the Commission reports and the revised rules are notified, the family pension is 30% of pay at the ordinary rate and 50% at the enhanced rate, subject to the Rs. 9,000 floor and the existing ceilings, with dearness relief at 60% from 1 January 2026. Any revised rate, floor or ceiling attributed to the 8th Central Pay Commission is a projection.
Frequently Asked Questions (FAQs)
How is family pension calculated?
Is family pension based on last pay or on the ten-month average?
What is the minimum and maximum family pension?
How much family pension on a pay of Rs. 50,000?
How long is the enhanced family pension of 50% paid?
Does commutation reduce the family pension?
How is the family pension rounded?
Is family pension divided between two eligible members?
Does dearness relief apply to family pension?
How much extra family pension is paid after the age of 80?
What happens to the family pension if the employee was on extraordinary leave or under suspension when they died?
Can a child draw two family pensions?
Is a family pension under the CCS (Pension) Rules payable alongside an extraordinary pension award?
How much tax is paid on a family pension?
Is the family pension amount the same for a disabled child or a widowed daughter?
Does the 30% family pension calculation apply under the National Pension System?
Related Articles
- Family pension
- Enhanced family pension
- Central government pension calculation
- Central government pension
- Family pension calculator
- CCS (Pension) Rules, 2021
- Emoluments (for pension)
- Average emoluments
- Qualifying service
- Death gratuity
- Gratuity for central government employees
- Family pension to a disabled child
- Family pension to a divorced and widowed daughter
- Family pension to dependent parents
- Family pension where there are two wives
- Dual family pension
- CCS (Extraordinary Pension) Rules
- Extraordinary pension
- Minimum and maximum pension
- Dearness relief
- Additional pension in old age
- Revision of pension
- Commutation of pension
- Pay matrix
- FR 35 and the officiating pay limit
- Extraordinary leave
- Dismissal and removal from service
- CCS (CCA) Rules, 1965
- Income tax for pensioners
- Income-tax Act, 2025
- PPO and life certificate
- Provisional pension
- Old Pension Scheme
- Unified Pension Scheme
- National Pension System
- Department of Pension and Pensioners’ Welfare
- 8th Central Pay Commission
External references
- Department of Pension and Pensioners’ Welfare
- CCS (Pension) Rules, 2021, full text
- Pensioners’ Portal
- Central Pension Accounting Office
- Department of Expenditure, Ministry of Finance
- Pension Fund Regulatory and Development Authority
- Income Tax Department
References
- Central Civil Services (Pension) Rules, 2021, notified as G.S.R. 868(E) in the Gazette of India, Part II, Section 3(i), on 20 December 2021: Rule 50(1) for the service condition and the date of commencement, Rule 50(2)(a)(i) to (iv) for the 30% and 50% rates and the Rs. 9,000 floor and the Rs. 75,000 and Rs. 1,25,000 ceilings, and Rule 50(2)(b) for the step-down.
- Central Civil Services (Pension) Rules, 2021, Explanation 1 to Rule 50(2), defining pay as the emoluments referred to in Rule 31 or the average emoluments referred to in Rule 32, whichever is more; Explanation 2, including the commuted portion in the pension authorised on retirement; Explanation 3, extending that to compulsory retirement and to a compassionate allowance.
- Central Civil Services (Pension) Rules, 2021, Rule 31 (emoluments, the non-practising allowance, the stagnation increment and the treatment of leave and suspension) and Rule 32 (average emoluments over the last ten months).
- Central Civil Services (Pension) Rules, 2021, Rule 50(3) for the additional family pension from the age of 80, Rule 50(4) for rounding to the next higher rupee, Rule 50(5) for the bar during an award under the Extraordinary Pension Rules, Rule 50(7) for division in equal shares, and Rule 50(13) and (14) for the two-family-pension limits.
- Central Civil Services (Extraordinary Pension) Rules, 2023, rule 11(1), the extraordinary family pension of 60% of pay for a Category B death and 100% of pay for a Category C or Category D death, which displaces the Rule 50 family pension during the currency of the award.
- Department of Pension and Pensioners’ Welfare notification dated 19 September 2019, effective 1 October 2019, removing the seven-year continuous-service condition for the enhanced family pension on death in service and raising the after-retirement age limit from 65 to 67.
- Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/1(90)/2024-P&PW(E)-Part(1)/10344 dated 27 October 2025, clarifying the enhanced family pension on death after retirement.
- Department of Pension and Pensioners’ Welfare Office Memorandum No. 42/02/2024-P&PW(D)/E-9475 dated 24 April 2026, granting dearness relief at 60% of basic pension and family pension with effect from 1 January 2026, under Rule 52 of the CCS (Pension) Rules, 2021.
- Income-tax Act, 2025, Section 93(1)(d), deduction of one-third of the family pension capped at Rs. 25,000 under the new regime in Section 202(1) and Rs. 15,000 under the old regime, in force from 1 April 2026, replacing Section 57(iia) of the Income-tax Act, 1961.
- Pension Fund Regulatory and Development Authority (Unified Pension Scheme) Regulations, 19 March 2025, regulation 16(1) for the family payout of 60% of the admissible payout and regulation 17 for dearness relief.
- Ministry of Finance, Department of Expenditure, Resolution F. No. 01-01/2025-E.III(A), dated 3 November 2025, constituting the 8th Central Pay Commission.