Pension calculation

Pension calculation for a central government employee is the computation, under Rule 44 of the Central Civil Services (Pension) Rules, 2021, of the monthly pension payable on retirement: 50% of the emoluments last drawn, or of the average emoluments of the last ten months, whichever is more beneficial, subject to a minimum of Rs. 9,000 and a maximum of Rs. 1,25,000 a month. The rules were notified as G.S.R. 868(E) on 20 December 2021 in supersession of the CCS (Pension) Rules, 1972, and both the floor and the ceiling sit in the text of Rule 44(1) itself rather than in a separate executive order.

This is the pension of the Old Pension Scheme, which covers government servants appointed on or before 31 December 2003. Employees appointed later are on the National Pension System, with the Unified Pension Scheme as an option from 1 April 2025, and their retirement benefit is worked out on a different basis entirely.

Half of pay is an easy formula to state and an easy one to get wrong, because three questions sit underneath it. What counts as the pay the 50% is applied to, which Rule 31 answers and which excludes dearness allowance. How much service is needed to earn the amount, which Rule 44(1) sets at ten years and which has had no link to 33 years since 1 January 2006. And how the result is bounded, rounded and increased with age, which Rule 44 sub-rules (1), (6), (7), (8) and (9) each handle separately.

Every figure below is the basic pension. Dearness relief under Rule 52, at 60% of basic pension from 1 January 2026, is added to it, and the Rule 44 pension calculator runs the arithmetic on a specific set of figures.

The formula

Rule 44(1) of the CCS (Pension) Rules, 2021 fixes the pension at 50% of emoluments or average emoluments, whichever is more beneficial, for a government servant who retires under Rule 33, 34, 35, 36, 37, 38 or 39 after completing a qualifying service of not less than ten years, subject to a minimum of nine thousand rupees a month and a maximum of one lakh twenty-five thousand rupees a month.

Pension = 50% of the higher of (emoluments last drawn, average emoluments of the last ten months)

For most employees the last pay is the higher of the two, because pay in the pay matrix rises with each annual increment, so the pension is half the last basic pay. The average becomes the more beneficial base only where pay in the closing months was lower than earlier, after a reversion from a higher post or a penalty of reduction in pay. The rule gives the pensioner the better of the two without an application, so nobody loses from a late dip in pay.

The result is then bounded, rounded up to the next higher rupee under Rule 44(9), and paid with dearness relief. The 50% figure itself was not changed by the 7th Central Pay Commission; what changed, in 2006, was the service needed to earn it.

Emoluments: what the 50% is applied to

Rule 31(1) of the CCS (Pension) Rules, 2021 defines emoluments as basic pay, as defined in rule 9(21)(a)(i) of the Fundamental Rules, 1922, which the government servant was receiving immediately before retirement or on the date of death, and it also includes non-practising allowance granted to a medical officer in lieu of private practice. The Explanation to Rule 31(1) adds one item: a stagnation increment is treated as emoluments for the calculation of retirement benefits.

Basic pay means the pay in the applicable Level and cell of the 7th Central Pay Commission pay matrix. Nothing else qualifies. Dearness allowance is not part of emoluments, and neither is house-rent allowance, transport allowance or any other allowance, because FR 9(21) keeps each of them a distinct element of remuneration that is not pay.

Dearness allowance does reach two adjacent computations, which is where the confusion starts. Rule 45(1)(a) includes dearness allowance admissible on the date of retirement in the base for retirement gratuity, which is why the gratuity base is wider than the pension base for the same employee. Rule 44(3) brings it into the service gratuity where emoluments were reduced during the last ten months of service. For the pension under Rule 44(1) it never enters: the base is basic pay, plus non-practising allowance and the stagnation increment where they apply.

Emoluments during leave, suspension, deputation and a retrospective promotion

Rule 31 carries ten further sub-rules that fix emoluments where the last pay drawn is not the right figure, and each of them protects the pensioner rather than the exchequer.

Leave and suspension. Under Rule 31(2), where the government servant was on leave for which leave salary is payable, on extraordinary leave on medical certificate, or had been suspended and then reinstated without forfeiture of service, the emoluments are those that would have been drawn but for the absence. The proviso bars any increase in pay that was not actually drawn from counting, other than the increment under Rule 31(5) and the notional increases under Rule 31(10) and Rule 31(11). Rule 31(4) covers extraordinary leave or a suspension period that does not count as service, and takes the emoluments drawn immediately before the leave or the suspension began. Rule 31(5) counts an increment earned during leave that was not withheld, even though it was never actually drawn.

Deputation and foreign service. The two are treated in opposite ways. Rule 31(6) treats pay drawn on deputation to an ex-cadre post in the same or another department of the central government, or to the Armed Forces of India, as emoluments. Rule 31(7) does the reverse for deputation to a state government or for foreign service: the pay actually drawn there is not emoluments, and the pay that would have been drawn under the central government is taken instead.

Retrospective pay revision and promotion. Rule 31(10) treats notionally increased pay as emoluments in two circumstances after retirement: where the pay scale of the post is increased with retrospective effect from a date when the pensioner was in service, and where the pensioner is promoted from a retrospective date on the recommendation of a review Departmental Promotion Committee, on exoneration in departmental proceedings, or in compliance with a court order. This is the pension limb of notional pay fixation. Rule 31(11) covers a government servant who dies while a pay-reducing penalty is running, and takes the notional pay on the date of death ignoring the penalty.

Rule 31(3) allows the benefit of pay drawn in a higher officiating or temporary appointment held before proceeding on leave, but only where it is certified that the appointment would have continued but for the leave. Rule 31(8) treats the element of pension by which a re-employed pensioner’s pay was reduced as emoluments, and Rule 31(9) covers an employee transferred to a public sector undertaking or an autonomous body on the conversion of a government department who opted to retain government pensionary benefits.

Average emoluments and the last ten months

Rule 32(1) determines average emoluments by reference to the emoluments drawn during the last ten months of service, counted back from the date of retirement.

The ten months rarely fall in whole calendar months, and Rule 32(3) fixes the convention: a month is reckoned as thirty days, and the emoluments of a part month are multiplied by the day fraction. The illustration in the rule works it: a government servant retiring on 16 July 2019 has nine full months plus fourteen days of September 2018 and sixteen days of July 2019, and the emoluments for those fractional periods are multiplied by 14/30 and 16/30 irrespective of the number of days the month actually holds. The rule states that the same formula applies to February whether it has 28 days or 29.

Rule 32(3) also disregards a period of extraordinary leave or of suspension that does not count as service, and pulls in an equal period from before the ten months to make the window up. Rule 32(2), Rule 32(4), Rule 32(5) and Rule 32(6) mirror the protections in Rule 31: notional emoluments for leave and reinstatement, an increment earned on leave, a retrospective pay revision or promotion, and death during a pay-reducing penalty.

Because pay rises with each annual increment, the average of the last ten months normally sits slightly below the last drawn pay, and Rule 44(1) then takes the last pay. Where the two are identical, which is the case for an employee whose pay did not change in the closing ten months, the choice makes no difference.

The 33-year myth

A full pension has not required 33 years of qualifying service since 1 January 2006. Department of Pension and Pensioners’ Welfare Office Memorandum No. 38/37/08-P&PW(A) dated 10 December 2009 decided, in partial modification of paragraph 5.4 of the Office Memorandum of 2 September 2008 and of the Office Memorandum of 11 December 2008, that the linkage of full pension with 33 years of qualifying service is dispensed with from 1 January 2006 rather than from 2 September 2008. A government servant retiring on superannuation with ten years of qualifying service therefore draws the same 50% as one who served 33 years: the extra years do not raise the pension, and the shortfall from 33 does not lower it.

The same order withdrew something on the other side of the ledger. Paragraph 3 of the Office Memorandum of 10 December 2009, in partial modification of paragraph 7.1 of the order of 2 September 2008, withdrew the benefit of adding years of qualifying service for the computation of pension and gratuity with effect from 1 January 2006. The weightage that had let a late entrant to a scientific, technical or professional post add notional years, and that had let a voluntary retiree add up to five, is not available in a fresh case. The reasoning was that a full pension at ten years makes the addition unnecessary.

Pre-2006 pensioners were brought in separately and much later, by a Department of Pension and Pensioners’ Welfare Office Memorandum of even number dated 6 April 2016, which decided that the revised pension of a pre-2006 pensioner shall in no case be lower than 50% of the corresponding pay in the fitment table, delinked from 33 years, with effect from 1 January 2006.

Two minimum-service bars survive the delinking and are often confused with it. Ten years of qualifying service is the bar for a superannuation pension under Rule 44(1). Twenty years is the bar for voluntary retirement under Rule 43(1). What died in 2006 was the pro-rata scaling between the bar and 33 years, not the bars themselves.

Ten years of qualifying service, and what falls below it

Below ten years of qualifying service there is no monthly pension. Rule 44(2) grants a service gratuity instead, calculated at half a month’s emoluments for every completed six-monthly period of qualifying service, and the service gratuity article works a figure through. Rule 44(3) protects an employee whose emoluments were reduced during the last ten months: average emoluments under Rule 32 are then treated as emoluments for the service gratuity, and the dearness allowance admissible on the date of retirement is also treated as part of emoluments for that purpose.

Two provisions pull cases back above the line. Rule 44(8) treats a qualifying service of nine years and nine months or more, but less than ten years, as ten years for the purpose of Rule 44, so such an employee is eligible for a pension under Rule 44(1) and not merely a gratuity. The proviso to Rule 44(1) waives the ten-year condition altogether for an invalid pension: a government servant retiring under Rule 39 before completing ten years, who fulfils the conditions in Rule 39(9), draws an invalid pension at the same 50% of emoluments or average emoluments. Rule 39(9) requires that the employee was examined by the appropriate medical authority before or after appointment and declared fit for government service, and fulfils the other conditions in Rule 39 for an invalid pension. An employee invalidated after four years therefore draws a pension, not a gratuity.

Qualifying service and how it is counted

Qualifying service decides eligibility for the pension and sizes the gratuity and the commutation, and since 2006 it no longer scales the pension amount above ten years.

Rule 44(7) supplies the rounding rule: a fraction of a year equal to three months and above is treated as a completed six-monthly period and reckoned as qualifying service. Since the retirement gratuity under Rule 45 is one-fourth of emoluments for each completed six-monthly period, that rounding is worth real money at the margin, and it is the reason the exact length recorded in the service book matters.

Chapter III of the CCS (Pension) Rules, 2021 decides what counts. Rule 11 starts qualifying service from the date the government servant takes charge of the post first appointed to, whether substantively or in an officiating or temporary capacity, provided officiating or temporary service is followed without interruption by substantive appointment, and its proviso excludes service rendered before the age of 18. Rule 12 requires that the duties and pay be regulated by the government. Rule 20 counts military service rendered before civil employment, subject to the conditions on forgoing or refunding a military pension. Rule 21 counts leave for which leave salary is payable. Rule 26 deals with forfeiture of service on resignation, and Rule 28 with condonation of an interruption in service. The qualifying service article sets out each category.

Rule 30 requires the head of office, in consultation with the accounts officer, to verify qualifying service on completion of 18 years of service and again when five years remain before superannuation, and to communicate the verified service to the employee. Verification so done is treated as final. Those two checkpoints, not the retirement date, are where a missing period should be raised.

Classes of pension and where the amount differs

Chapter V of the CCS (Pension) Rules, 2021 provides nine classes of pension across Rules 33 to 41, and the class decides the trigger and the qualifying service, while Rule 44 decides the amount for most but not all of them.

Two of the nine are not paid at 50%. Rule 40(1) lets the authority competent to impose the penalty grant a compulsory retirement pension at a rate not less than two-thirds and not more than the full superannuation pension, and Rule 40(3) requires a provisional pension at two-thirds to be sanctioned immediately where the quantum order does not issue with the penalty order. Rule 40(5) holds even that figure to the Rs. 9,000 minimum in Rule 44. A compassionate allowance under Rule 41 is discretionary, is granted only where the case deserves special consideration, and cannot exceed two-thirds of the pension otherwise admissible.

Compensation pension is not a class under the 2021 Rules. It was a separate class under the CCS (Pension) Rules, 1972, granted to an employee discharged on the abolition of a permanent post. The 2021 Rules carry no equivalent, and a surplus employee is dealt with through a retiring pension under Rule 34(1)(b) on the Special Voluntary Retirement Scheme route notified by the Department of Personnel and Training vide Office Memorandum No. 25013/6/2001-Estt.(A) dated 28 February 2002.

Minimum and maximum pension

The minimum pension is Rs. 9,000 a month and the maximum is Rs. 1,25,000 a month, and both figures are written into Rule 44(1) of the CCS (Pension) Rules, 2021 rather than granted by an executive order. An employee whose 50% works out below Rs. 9,000, which happens at the Level 1 entry pay of Rs. 18,000 only when qualifying service or emoluments are reduced, has the pension lifted to Rs. 9,000. A pension cannot exceed Rs. 1,25,000 however high the last pay, that figure being half of Rs. 2,50,000, the highest pay in the pay matrix.

Both bounds apply to the basic pension, before dearness relief. Dearness relief is then paid on the bounded figure, so a pensioner on the Rs. 9,000 minimum with dearness relief at 60% draws Rs. 14,400 a month. The floor and the ceiling move only when a pay commission revises them, not with a dearness-relief order: the Rs. 9,000 and Rs. 1,25,000 figures have stood since 1 January 2016 on the 7th Central Pay Commission’s recommendations.

Rounding

Rule 44(9) of the CCS (Pension) Rules, 2021 requires every amount finally determined under Rule 44 to be expressed in whole rupees and rounded off to the next higher rupee. The rounding is applied separately to the pension, the service gratuity, the compassionate allowance, the additional pension and the additional compassionate allowance before the final payable amount is arrived at, so a computed pension of Rs. 49,999.20 is paid as Rs. 50,000.

The convention always rounds up, never to the nearest rupee and never down. Rule 44(10) extends it to a part month: where a pension is discontinued in the middle of a calendar month, the amount payable for the fraction of that month is also rounded off to the next higher rupee.

Additional pension from age 80

Rule 44(6) of the CCS (Pension) Rules, 2021 adds a percentage to the basic pension, or to a compassionate allowance, once the pensioner passes 80.

A basic pension of Rs. 50,000 therefore becomes Rs. 60,000 at 80 and Rs. 1,00,000 at 100, before dearness relief, which is paid on the enhanced figure.

Rule 44(6)(b) makes the addition payable from the first day of the calendar month in which it falls due, and the illustration in the rule settles the boundary case: a pensioner born on 20 August 1942 and a pensioner born on 1 August 1942 both draw the addition at 20% with effect from 1 August 2022. There is no addition at 65, 70 or 75, and the additional pension in old age article covers the same table as it applies to a family pensioner on that recipient’s own age.

Dearness relief on the pension

Rule 52 of the CCS (Pension) Rules, 2021, which is the whole of Chapter IX, grants dearness relief against a rise in prices to pensioners, including a person drawing a compassionate allowance under Rule 41, and to family pensioners, at the rates the central government specifies. The rate stands at 60% of basic pension with effect from 1 January 2026, granted by Department of Pension and Pensioners’ Welfare Office Memorandum No. 42/02/2024-P&PW(D)/E-9475 dated 24 April 2026, and it moves in step with the dearness allowance of serving employees, revised twice a year from 1 January and 1 July.

Dearness relief is computed on the basic pension together with any additional pension for age, and it is calculated on the full basic pension even where the pensioner has commuted part of it. Two restrictions sit in the rule: Rule 52(2) bars dearness relief for a period of re-employment under the central government, a state government, a corporation, a company or a body, and Rule 52(4) exempts family pensioners from that bar.

Worked examples

Take a government servant retiring on superannuation on a last basic pay of Rs. 1,00,000 a month, with average emoluments over the last ten months of Rs. 1,00,000, 33 years of qualifying service, aged 60, with dearness relief at 60%.

The higher of the last pay and the average is Rs. 1,00,000, so the basic pension under Rule 44(1) is Rs. 50,000 a month. It sits inside the Rs. 9,000 to Rs. 1,25,000 bounds, so it stands. There is no addition under Rule 44(6), the pensioner being under 80. Dearness relief at 60% on Rs. 50,000 is Rs. 30,000, so Rs. 80,000 a month reaches the bank.

Four variations show where the rules bite:

• The floor. A last basic pay of Rs. 18,000, the Level 1 entry pay, computes to Rs. 9,000, which is exactly the Rule 44(1) minimum.
• The average winning. An employee who drew Rs. 90,000 at retirement after a penalty of reduction in pay, but averaged Rs. 96,000 over the last ten months, is pensioned on the average: Rs. 48,000, not Rs. 45,000.
• Non-practising allowance. On a basic pay of Rs. 1,50,000 with non-practising allowance of Rs. 30,000, emoluments under Rule 31(1) are Rs. 1,80,000 and the pension is Rs. 90,000 a month. A colleague on the same basic pay without non-practising allowance draws Rs. 75,000.
• Short service. An employee retiring with eight years and four months of qualifying service gets no monthly pension. Rule 44(7) rounds that to sixteen completed six-monthly periods, and Rule 44(2) pays a service gratuity of sixteen times half a month’s emoluments, that is eight months’ emoluments.

When the first pensioner turns 80, Rule 44(6) adds 20%, taking the basic pension to Rs. 60,000 and the figure in hand at 60% dearness relief to Rs. 96,000.

Pension of a pre-2016 pensioner

A government servant who retired before 1 January 2016 did not have the pension recomputed from emoluments under Rule 44; it was revised from the existing figure by two successive orders, and the pensioner draws the higher result.

Office Memorandum No. 38/37/2016-P&PW(A)(ii) dated 4 August 2016 revised the pension by multiplying the pre-2016 pension by the fitment factor of 2.57. Office Memorandum No. 38/37/2016-P&PW(A) dated 12 May 2017, issued after a committee headed by the Secretary of the Department of Pension and Pensioners’ Welfare examined the first option recommended by the 7th Central Pay Commission, then allowed the pensioner’s pay to be fixed notionally in the pay matrix at the Level corresponding to the pay scale or pay band and grade pay held at retirement, with the pension taken at 50% of that notional pay. The concordance tables for the exercise issued on 6 July 2017. The revision of pension and concordance table articles carry the mechanics of both routes.

Common errors to avoid

Six mistakes account for most wrong figures in a do-it-yourself pension calculation.

1. Applying the 50% to basic pay plus dearness allowance. Rule 31(1) confines emoluments to basic pay plus non-practising allowance and the stagnation increment. Dearness relief is added after the pension is computed, not before.
2. Scaling the pension down for service short of 33 years. The pro-rata has not applied since 1 January 2006, on Office Memorandum No. 38/37/08-P&PW(A) dated 10 December 2009.
3. Taking the last pay without testing the average. Rule 44(1) requires whichever of the two is more beneficial, and the average wins wherever pay fell in the closing ten months.
4. Leaving out non-practising allowance or the stagnation increment. Both are emoluments under Rule 31(1) and its Explanation, and non-practising allowance moves a medical officer’s pension by a fifth or more.
5. Forgetting the addition from age 80. Rule 44(6) lifts the basic pension by 20% at 80 and by 100% at 100, and dearness relief is then paid on the enhanced figure.
6. Comparing a pension before dearness relief with one after it. Compare like with like, either both basic or both in hand.

A seventh error belongs to short-service cases: assuming that anything under ten years means no pension. Rule 44(8) treats nine years and nine months as ten, and the proviso to Rule 44(1) waives the bar entirely for an invalid pension under Rule 39.

Commutation, gratuity and family pension

The pension computed under Rule 44 is the base figure for three further benefits, each governed by its own rule.

Commutation lets the pensioner exchange up to 40% of the pension for a lump sum, which reduces the monthly pension for 15 years until it is restored, and the commutation of pension calculator works out the lump sum and the reduced pension. Dearness relief continues to be paid on the full basic pension throughout, not on the reduced figure.

Retirement gratuity under Rule 45(1)(a) is one-fourth of emoluments for each completed six-monthly period of qualifying service, up to a maximum of 16.5 times emoluments, on a base that includes dearness allowance on the date of retirement. It needs five years of qualifying service. The ceiling is Rs. 25 lakh from 1 January 2024, granted by Department of Pension and Pensioners’ Welfare Office Memorandum No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024, and not the twenty lakh rupees still printed in the first proviso to Rule 45(1).

Family pension under Rule 50 is 30% of pay, subject to a minimum of Rs. 9,000 and a maximum of Rs. 75,000 a month, enhanced to 50% for a defined period with a maximum of Rs. 1,25,000. It is payable to the spouse and then to other eligible members on the death of the pensioner, and it carries the same age-based additions and dearness relief.

How the pension is sanctioned

The computed figure becomes a payable pension through a fixed process that starts about a year before retirement. The head of office and the employee complete the pension papers, now largely online through the Bhavishya portal, giving the service history, the emoluments and the family details.

The office and the Pay and Accounts Office then verify the qualifying service and the emoluments, compute the pension, the gratuity and the commuted value, and issue a Pension Payment Order through the Central Pension Accounting Office to the pension-disbursing bank. The bank pays the monthly pension with dearness relief into the pensioner’s account, and the pensioner files an annual life certificate to keep it running.

The figure this article and the calculator produce is the amount that should appear on that Pension Payment Order. Where the two differ, the emoluments and the qualifying service recorded on the order are the entries to check, because those are the only two inputs Rule 44 takes.

Who this applies to

The Rule 44 computation is the pension of the Old Pension Scheme. Rule 2 of the CCS (Pension) Rules, 2021 applies the rules to government servants appointed on or before 31 December 2003, including civilian government servants in the Defence Services, appointed substantively to civil services and posts in connection with the affairs of the Union which are borne on pensionable establishments.

Rule 2 then excludes eight classes outright: railway servants, persons in casual and daily rated employment, persons paid from contingencies, persons entitled to the benefit of a Contributory Provident Fund, members of the All India Services, persons locally recruited for service in diplomatic, consular or other Indian establishments abroad, persons employed on contract except where the contract provides otherwise, and persons whose terms and conditions of service are regulated by or under the Constitution or any other law in force. An IAS, IPS or Indian Forest Service officer is pensioned under the All India Services (Death-cum-Retirement Benefits) Rules, 1958, and a railway servant under the railway pension rules, so neither figure is computed under Rule 44.

Employees appointed on or after 1 January 2004 are on the National Pension System, where the retirement benefit is a market-linked corpus rather than a defined share of pay, and may have opted for the Unified Pension Scheme, which assures a payout defined much like the Rule 44 pension but funded through contributions. One overlap is easy to miss: Explanation (5) to Rule 2 of the 2021 Rules makes invalid pension under Rule 39 and family pension under Rule 50 available to an employee appointed after 31 December 2003 who is covered by the CCS (Implementation of National Pension System) Rules, 2021 and exercised the option under Rule 10 of those rules, or to whom the default option applies.

The NPS vs OPS vs UPS comparison sets the three schemes side by side, and the central government pension article covers the wider framework.

Related Articles

• CCS (Pension) Rules, 2021
• Central government pension
• Old Pension Scheme
• Rule 44 pension calculator
• Qualifying service
• Service gratuity
• Invalid pension
• Retiring pension
• Compassionate allowance
• Compensation pension
• Superannuation
• Voluntary retirement
• Premature retirement
• Minimum and maximum pension
• Additional pension in old age
• Revision of pension
• Concordance table
• Notional pay fixation
• Notional increment on superannuation
• Withholding of increment
• Restoration of commuted pension
• Commutation of pension
• Commutation of pension calculator
• Family pension
• Gratuity for central government employees
• Gratuity calculator
• Dearness relief
• Dearness allowance
• House-rent allowance
• Transport allowance
• Annual increment
• Department of Pension and Pensioners’ Welfare
• National Pension System
• Unified Pension Scheme
• NPS vs OPS vs UPS
• UPS payout calculator
• NPS corpus calculator
• One Rank One Pension
• Pay matrix
• 7th Central Pay Commission
• Fitment factor
• Minimum pay
• Pay fixation
• Income tax for pensioners
• Income tax for government employees
• Take-home salary for central government employees
• Central government employees in India
• Department of Personnel and Training
• Central Administrative Tribunal

External references

• Department of Pension and Pensioners’ Welfare
• CCS (Pension) Rules, 2021, full text
• Central Pension Accounting Office
• Pensioners’ Portal
• Bhavishya pension sanction portal
• Department of Expenditure

References

1. Central Civil Services (Pension) Rules, 2021, Department of Pension and Pensioners’ Welfare Notification No. 38/3/2017-P&PW(A), G.S.R. 868(E), Gazette of India Extraordinary Part II Section 3(i), 20 December 2021. Rule 44(1) (50% of emoluments or average emoluments, minimum Rs. 9,000, maximum Rs. 1,25,000, ten years of qualifying service, and the proviso waiving that condition for an invalid pension under Rule 39(9)); Rule 44(2) (service gratuity at half a month’s emoluments per completed six-monthly period); Rule 44(3); Rule 44(4) and Rule 44(5); Rule 44(6) and its illustration (additional pension by age); Rule 44(7) (three months treated as a completed six-monthly period); Rule 44(8) (nine years and nine months treated as ten years); Rule 44(9) and Rule 44(10) (rounding to the next higher rupee).
2. CCS (Pension) Rules, 2021, Rule 31(1) and its Explanation (emoluments as basic pay under rule 9(21)(a)(i) of the Fundamental Rules, 1922, plus non-practising allowance and the stagnation increment) and Rule 31(2) to Rule 31(11) (leave, suspension, deputation, foreign service, and notional pay).
3. CCS (Pension) Rules, 2021, Rule 32 (average emoluments over the last ten months) and Rule 32(3) with its illustration (a month reckoned as thirty days, with the 14/30 and 16/30 fractions).
4. CCS (Pension) Rules, 2021, Rules 33 to 41 (classes of pension), Rule 40(1), Rule 40(3) and Rule 40(5) (compulsory retirement pension at not less than two-thirds), Rule 41(1) (compassionate allowance not exceeding two-thirds), and Rule 52 (dearness relief).
5. Department of Pension and Pensioners’ Welfare Office Memorandum No. 38/37/08-P&PW(A) dated 10 December 2009, paragraph 2 (delinking the full pension from 33 years of qualifying service with effect from 1 January 2006) and paragraph 3 (withdrawing the benefit of adding years of qualifying service from the same date).
6. Department of Pension and Pensioners’ Welfare Office Memorandum of even number dated 6 April 2016, extending the delinking to pre-2006 pensioners.
7. Department of Pension and Pensioners’ Welfare Office Memorandum No. 38/37/2016-P&PW(A)(ii) dated 4 August 2016 (revision of pre-2016 pension by the factor of 2.57) and Office Memorandum No. 38/37/2016-P&PW(A) dated 12 May 2017 with the concordance tables of 6 July 2017 (revision by notional pay fixation in the pay matrix).
8. Department of Pension and Pensioners’ Welfare Office Memorandum No. 42/02/2024-P&PW(D)/E-9475 dated 24 April 2026, dearness relief at 60% of basic pension with effect from 1 January 2026.
9. Department of Pension and Pensioners’ Welfare Office Memorandum No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024, retirement gratuity and death gratuity ceiling of Rs. 25 lakh with effect from 1 January 2024.
10. Income-tax Act, 1961, Section 10(10A) (commuted pension) and Section 10(10) (retirement gratuity).