Productivity Linked Bonus

Productivity Linked Bonus (PLB) is an annual bonus paid to non-gazetted central government employees in the departments whose output can be measured against a target, chiefly the Indian Railways, the Department of Posts, the defence production units and the Employees’ Provident Fund Organisation, with the number of days fixed each year and the amount computed on a wage ceiling of Rs. 7,000 a month. The Union Cabinet approved 78 days for railway employees for accounting year 2024-25 on 24 September 2025, at a maximum of Rs. 17,951 for each eligible employee.

The scheme is older than most of the pay structure around it. Indian Railways adopted PLB in 1979-80, the first departmental undertaking of the Government of India to do so, and the postal, defence production and provident-fund schemes were built on the railway model afterwards. Each runs on its own negotiated productivity formula, its own annual order and its own number of days, but all of them convert days into rupees through the same wage ceiling.

This article covers what PLB is and which departments run a scheme, how the railway formula fixes the number of days and how that formula changed from 2014-15, the Rs. 7,000 ceiling and the arithmetic that turns days into money, why the announced railway maximum of Rs. 17,951 is not the figure the published 30.4 divisor produces, who is excluded, the eligibility and pro-rata rules, the treatment of casual labour, the difference between PLB and the non-productivity-linked ad-hoc bonus that every other employee receives, the tax position, and the standing demand to lift the ceiling.

Bonus is one of the few payments in the government pay packet that stops scaling with rank once the ceiling bites. A senior technician and a junior one, both earning above Rs. 7,000 a month, receive exactly the same bonus for the same number of days, because the sum is worked out on a notional Rs. 7,000 rather than on their pay. That single design choice shapes how the payment is felt and why it has been the subject of a long-running grievance.

What PLB is, and which departments pay it

PLB rewards measured productivity in a department that can count its own output. The Railways count freight and passenger traffic, the Department of Posts counts mail and financial-services volumes, the ordnance factories and naval dockyards count physical production, and the Employees’ Provident Fund Organisation counts claims settled and accounts maintained. In each, the government negotiates a formula that links a number of days of bonus to the productivity achieved in the accounting year. When output per employee rises the number of days can rise, and when it falls the days can fall.

The departments and undertakings that run a PLB scheme include the Indian Railways, the largest single block of recipients, covering non-gazetted staff across the zonal railways and the production units; the Department of Posts, covering postal and Railway Mail Service staff; the defence production units, including the ordnance factories now reorganised into the Ordnance Factory Board successor companies, the naval dockyards, and the workshops and depots under the Army, Navy and Air Force; and the Employees’ Provident Fund Organisation and the Employees’ State Insurance Corporation, which run schemes of their own.

Employees in the central secretariat, in attached and subordinate offices, and in every other department without a measurable-output scheme do not receive PLB at all. They receive the ad-hoc bonus instead. The dividing line is the existence of a productivity-measurement scheme in the department, not the seniority or the pay of the employee.

Origins: the 1979-80 railway scheme

Indian Railways were the first departmental undertaking of the Government of India to adopt Productivity Linked Bonus, with effect from the year 1979-80. The consideration at the time was the role of the Railways as infrastructural support for the performance of the economy as a whole. In the overall context of railway working it was considered desirable to introduce a productivity-linked concept rather than a bonus on the lines of the Payment of Bonus Act, 1965.

The Act does not apply to the Railways. Its broad principles were nonetheless kept in view for two narrow purposes: fixing a wage or pay ceiling, and settling the definition of wages or salary for the calculation. That borrowed ceiling is the direct ancestor of the Rs. 7,000 figure in use today, and it is the reason a government bonus has a ceiling at all.

The scheme was evolved in consultation with the two recognised federations, the All India Railwaymen’s Federation and the National Federation of Indian Railwaymen, and was brought into force with the approval of the Cabinet. It envisages a review every three years, so the productivity formula and its terms are renegotiated periodically between the Railway Board and the federations rather than fixed once. The postal, defence production and provident-fund schemes were introduced later on the railway model, each with its own productivity measure and its own annual number of days.

The railway productivity formula, and what changed in 2014-15

The railway formula in force today is not the one the scheme started with, and it is not purely a physical-output measure. From 2014-15 onwards the number of days is worked out by giving equal weightage, in the ratio 50:50, to the input-output formula the Cabinet approved on 23 September 2000 and to a newer formula based on the Operating Ratio. That structure was recommended by a committee the Ministry of Railways constituted after 2012-13, and it was designed so that physical parameters and financial parameters carry equal representation.

The 2000 formula, which governed the years 1998-99 to 2013-14 with slight changes to capital weightage and staff strength for 2002-03 to 2004-05, is an input-to-output ratio. Output is reckoned in equated net tonne kilometres, the goods revenue traffic added to passenger kilometres converted to a goods-traffic equivalent. Input is reckoned as the non-gazetted staff strength, excluding Railway Protection Force and Railway Protection Special Force personnel, modified by a capital weightage that adjusts for the incremental increase or decrease in capital during the year. The ratio of output to input gives the productivity index for the year.

The revision was not voluntary. For 2012-13 the Cabinet approved 78 days as a special case, on the condition that the PLB formula would be revisited in the light of the recommendations of the 6th Central Pay Commission and the views of the Ministry of Finance. The committee that followed produced the 50:50 weightage, and that is what has been applied since 2014-15.

The Operating Ratio half matters to the reader for a practical reason: it means railway bonus is no longer tied to tonnage alone. A year of record freight loading can coincide with a year of pressure on the ratio of working expenses to revenue, and the two halves of the formula pull in different directions. For 2024-25 the Railways loaded a record 1,614.90 million tonnes of cargo and carried nearly 7.3 billion passengers, and the outcome was 78 days, the same number as the preceding year.

How the number of days is fixed and announced

The number of days is decided afresh each year and is not automatic. On the Railways the figure produced by the formula is put to the Union Cabinet for approval before anything is paid, and that makes the railway bonus an annual news event each autumn. The Cabinet approved 78 days for accounting year 2024-25 on 24 September 2025, at a cost of Rs. 1,865.68 crore covering 10,91,146 non-gazetted railway employees, with a maximum of Rs. 17,951 for each.

The Railway Board then issues the operative order. For 2024-25 that was RBE No. 101/2025, which conveys the sanction of the President for PLB equivalent to 78 days of wages, without any ceiling on wages for eligibility, to all eligible non-gazetted railway employees excluding RPF and RPSF personnel, and directs that where wages exceed Rs. 7,000 a month the bonus is computed as if the wages were Rs. 7,000. Disbursement is to be made in the same mode as the payment of salary, on a priority basis.

Each scheme fixes its own number of days, so the postal and defence-production figures need not match the railway figure and generally do not. What every scheme shares is the calculation method that converts a number of days into money, which is common across the PLB schemes and across the ad-hoc bonus.

Railway PLB by year

The railway figure has been static for far longer than the phrase “productivity linked” suggests. Seventy-eight days has been paid every year from 2010-11 onwards, through fifteen consecutive accounting years to 2024-25. The last materially different figure in the published record is 75 days for 2008-09.

Each row is the figure announced by the Union Cabinet for that accounting year. Two things are visible in the table. The number of days has not moved despite a formula that is meant to make it move, and the total cost tracks the size of the workforce rather than the productivity of it: the cost fell between 2023-24 and 2024-25 because the covered headcount fell by about 81,000, not because the bonus was cut.

As at 11 September 2026 the sanction for accounting year 2025-26 had not issued. On the pattern of every recent year it is due in the second half of September or in early October 2026, timed to reach employees before the Dussehra holidays.

The Rs. 7,000 wage calculation ceiling

The bonus is computed on average monthly emoluments or on Rs. 7,000, whichever is lower. Because the minimum basic pay under the 7th Central Pay Commission pay matrix is Rs. 18,000 a month, and dearness allowance sits on top of that, effectively every regular employee is above the ceiling and has the bonus worked out as though the monthly wage were Rs. 7,000.

The ceiling was raised from Rs. 3,500 to Rs. 7,000 with effect from 1 April 2014 by Department of Expenditure Office Memorandum No. 7/4/2014-E.III(A) dated 29 August 2016, and it has not moved since. Every subsequent annual order, on the railway side and on the ad-hoc bonus side alike, recites that ceiling rather than revising it.

The ceiling caps the calculation, not eligibility. RBE No. 101/2025 sanctions 78 days of wages “without any ceiling on wages for eligibility”, which is a distinct point: a railway technician earning Rs. 90,000 a month is fully eligible for the bonus, and it is only the sum that is worked out on a notional Rs. 7,000. There is no wage bar above which an employee stops qualifying.

The 30.4 divisor and the arithmetic of a day of bonus

The divisor that turns a number of days into rupees is 30.4, the average number of days in a month. One day of bonus is the monthly emoluments figure, capped at Rs. 7,000, divided by 30.4. That daily figure is then multiplied by the number of days announced. On the ceiling, one day is Rs. 7,000 divided by 30.4, which is Rs. 230.26, and all payments are rounded to the nearest rupee.

The divisor is prescribed in terms. Paragraph 2(ii) of the Department of Expenditure Office Memorandum sanctioning the ad-hoc bonus fixes both the Rs. 7,000 ceiling and the 30.4 divisor, and the order of the Department of Posts sanctioning postal PLB states the formula as average emoluments multiplied by the number of days and divided by 30.4. For 30 days on the ceiling that gives Rs. 7,000 times 30 divided by 30.4, or Rs. 6,907.89, rounded to Rs. 6,908, which is the figure most central government employees actually see.

Why the railway maximum is Rs. 17,951 and not Rs. 17,961

The last two rows of that table do not agree, and the difference is not a rounding artefact. Rs. 7,000 multiplied by 78 and divided by 30.4 is Rs. 17,960.53, which rounds to Rs. 17,961. The figure the Union Cabinet and the Railway Board announce, year after year, is Rs. 17,951, ten rupees lower. The announced railway maximum is therefore not the figure the 30.4 divisor produces.

The announced figure reconciles exactly with an annual divisor of 365 rather than a monthly divisor of 30.4. Rs. 7,000 multiplied by 12, divided by 365, is a daily rate of Rs. 230.14, and multiplied by 78 that is Rs. 17,950.68, which rounds to Rs. 17,951. The two divisors differ because 30.4 times 12 is 364.8, not 365, and across 78 days that gap is worth ten rupees. This reconciliation is a salary-calculator.in derivation from the announced figure, not a quotation from an order: the Cabinet release and RBE No. 101/2025 state Rs. 17,951 as the maximum without setting out the arithmetic behind it.

The practical consequence for a reader is narrow but real. An employee checking a railway PLB credit against the 30.4 formula will find the credit ten rupees short and conclude that something has been deducted. Nothing has. The 30.4 divisor governs the ad-hoc bonus, where the Department of Expenditure prescribes it expressly and where it produces the announced Rs. 6,908 exactly; the announced railway maximum is a separate figure and matches a 365-day year.

Worked examples

Take a railway technician whose basic pay plus dearness allowance is Rs. 55,000 a month, in a year when 78 days of PLB has been announced. Actual emoluments of Rs. 55,000 exceed the ceiling, so the calculation discards Rs. 55,000 and uses Rs. 7,000. The technician receives the announced maximum of Rs. 17,951.

A loco pilot in the same year earning Rs. 90,000 a month receives an identical Rs. 17,951. So does a pointsman earning Rs. 32,000. All three are above Rs. 7,000, all three are computed on the same notional figure, and the bonus is flat across a pay range of nearly three to one.

A section assistant in a ministry, covered by the ad-hoc bonus rather than by any PLB scheme, receives 30 days on the same ceiling: Rs. 7,000 times 30 divided by 30.4, or Rs. 6,908. The gap between Rs. 17,951 and Rs. 6,908 is not a difference in pay or in seniority. It is a difference in the number of days the two schemes announce, 78 against 30.

Employees whose wages fall below the ceiling

The Rs. 7,000 figure is a ceiling on the calculation, not a floor under it. An employee whose average monthly emoluments are below Rs. 7,000 is paid on actual emoluments, under the rule that the bonus is worked out on average emoluments or the ceiling, whichever is lower. The Department of Posts order applies the same test month by month, restricting emoluments to Rs. 7,000 in any month in which they exceed it.

Under the 7th Central Pay Commission pay matrix the minimum pay is Rs. 18,000 a month, so a regular employee is effectively never below the ceiling. The below-ceiling rule now reaches casual labour, and very little else.

Casual labour and the Rs. 1,200 ceiling

Casual labourers with a sufficient record of service are eligible for the ad-hoc bonus, on a separate and much lower ceiling. The test is service measured in days worked rather than in months served: at least 240 days of work in each of three years or more in an office following a six-day week, or 206 days in each of three years in an office observing a five-day week.

The bonus is computed on a ceiling of Rs. 1,200 a month. For 30 days that is Rs. 1,200 times 30 divided by 30.4, or Rs. 1,184.21, rounded to Rs. 1,184. Where a casual labourer’s actual monthly wages fall below Rs. 1,200, the lower actual figure is used instead of the ceiling. The requirement of being in employment on 31 March applies to regular employees and not to casual labour, whose eligibility runs on the days-worked test instead.

Who is excluded

Two exclusions matter and the article that states only the eligibility conditions misses both. The railway scheme excludes all Railway Protection Force and Railway Protection Special Force personnel by name, in every sanction including RBE No. 101/2025, and it excludes them from the input side of the productivity formula as well. The scheme is also confined to non-gazetted employees: Group A officers and gazetted Group B officers are outside PLB and outside the ad-hoc bonus alike.

The covered categories on the Railways are set out in the Cabinet release: track maintainers, loco pilots, train managers or guards, station masters, supervisors, technicians, technician helpers, pointsmen, ministerial staff and other Group C staff. A loco pilot drawing a running allowance is covered; a divisional railway manager is not.

Eligibility, the six-month test and pro-rata

Two conditions run across PLB and the ad-hoc bonus alike. The employee must have been in service on 31 March of the accounting year, and must have rendered at least six months of continuous service during that year to draw the full bonus.

An employee who served between six months and one year in the year receives a pro-rata bonus, worked out in completed months and rounded to the nearest month. An employee with less than six months of continuous service is not eligible, subject to the relaxations below. New entrants who joined during the year and have not completed six months of continuous service by 31 March do not qualify for that year and draw their first bonus in the following cycle.

Four situations are treated specifically when the six-month test is applied:

• Retirement, death and discharge. An employee who retired on superannuation, died in service, or was discharged after rendering the qualifying six months of continuous service in the accounting year is eligible, and in the case of death the bonus is paid to the family.
• Transfer and deputation. An employee who moved between eligible offices during the year generally carries continuous-service credit across the move, so a transfer does not by itself break the qualifying period. A move from a PLB department to a non-PLB one, or the reverse, is dealt with under the orders of the department paying the bonus.
• Leave and dies non. Regular leave counts as service for the qualifying period, but a period treated as dies non, and certain periods of unauthorised absence, do not count and can pull continuous service below the threshold.
• Resignation. An employee who resigned before the last day of the accounting year is normally not eligible, because the in-service-on-31-March test is not met.

RBE No. 101/2025 adds a railway-specific qualification to the flat maximum. The Rs. 17,951 figure is payable to employees who were not placed under suspension, who did not quit service, retire or die during 2024-25, or who were on leave with leave salary not less than that admissible on leave on average pay. For every other employee the PLB is calculated under the extant instructions rather than paid at the flat maximum.

When and how it is paid

The bonus is timed to the festival season. The railway PLB and the ad-hoc bonus are both released before the Durga Puja and Dussehra holidays, so the money reaches employees ahead of Diwali, which is why it is known popularly as the Diwali bonus. The Cabinet approval of the railway figure and the Finance Ministry order for the ad-hoc bonus issue in September or early October each year for that reason.

Payment is made by the drawing and disbursing officer as a single credit to the salary account, in the same mode as the payment of salary, and in the accounting year following the one in which the bonus was earned. The bonus for accounting year 2024-25 was approved on 24 September 2025 and paid in the second half of 2025. Because it is a one-time annual payment rather than a monthly one, it shows as a distinct line in that month’s salary, over and above regular pay, and the tax deducted at source in that month rises with it.

PLB compared with the ad-hoc bonus

The two government bonuses are easy to confuse because they are paid at the same time of year, use the same wage ceiling and land in the same bank accounts before Diwali. What separates them is who receives them and how the number of days is arrived at.

The ad-hoc bonus is called ad-hoc precisely because there is no productivity formula behind the number: the government fixes a number of days, and 30 has been the figure for years. Both are ex-gratia payments, both are sanctioned annually, and both extend by their own terms to eligible employees of the central paramilitary forces, the armed forces and Union Territory administrations following the central pattern of emoluments.

PLB is not paid under the Payment of Bonus Act, 1965

A common error is to read government bonus against the Payment of Bonus Act, 1965. The Act governs bonus in factories and other establishments in the private sector and in public-sector enterprises, setting a minimum bonus of 8.33% and a maximum of 20% of wages out of an allocable surplus, on a wage ceiling of its own.

It does not apply to a civil servant, and it does not apply to the Railways. Bonus for central government employees is paid under separate executive PLB schemes and annual orders, so the Act’s percentages, its allocable-surplus mechanics and its wage ceiling are all irrelevant to a government servant’s bonus. The one feature the two share is the idea of a calculation ceiling, and that is a matter of history rather than of law: the ceiling entered the railway scheme in 1979-80 because the framers kept the broad principles of the Act in view when settling the wage ceiling and the definition of wages.

Tax treatment

The bonus is fully taxable. It is part of salary income in the year of receipt, no provision of the Income-tax Act 2025 exempts it, and it is added to gross salary and taxed at the applicable slab rate. The drawing and disbursing officer deducts tax at source on it along with the rest of the month’s salary, which is why the take-home figure in the bonus month can look unusual even though the annual position is unchanged. The amount forms part of the salary reported in Form No. 16 for that year, and the income tax for government employees article sets out how it lands in the computation under either regime.

The bonus does not count as emoluments for retirement benefits. Pension and gratuity are worked out on basic pay and dearness allowance, and the bonus is neither. It does not enter the emoluments for pension under the CCS (Pension) Rules, 2021, it does not affect a pay level or an annual increment, and unlike an honorarium it requires no sanction on the individual case. The payment changes the tax deduction in one month and nothing else in the service record.

The 6th CPC recommendation to replace PLB

The 6th Central Pay Commission recommended at paragraph 4.4.5 of its report that all departments should ultimately replace the existing productivity linked bonus schemes with a Performance Related Incentive Scheme. It added that where PLB applies and it is not found feasible to implement such a scheme immediately, the existing schemes may be continued in a modified manner, with the formula for computing bonus carrying a direct nexus to increased profitability or productivity under a well-defined financial framework.

That recommendation has not been carried through on the Railways. What it produced instead was the 2014-15 revision of the railway formula, which added the Operating Ratio half in response to the Commission and to the views of the Ministry of Finance, so that a financial parameter sits alongside the physical one. PLB itself remains in place, and no order replacing it with a performance-related incentive scheme has issued.

The demand to lift the Rs. 7,000 ceiling

The ceiling is the heart of the grievance about government bonus. It was last revised with effect from 1 April 2014, while the minimum basic pay of a central government employee rose to Rs. 18,000 from 1 January 2016 under the 7th Central Pay Commission and every pay level has moved further since through annual increments and dearness allowance. The bonus has been frozen in real terms for over a decade while pay climbed.

The arithmetic of the freeze is straightforward. A railway technician earning Rs. 60,000 a month has 78 days of bonus computed on Rs. 7,000, which is under a third of one month’s actual emoluments, and receives the same Rs. 17,951 as a colleague on half that pay. The ceiling converts what is nominally a share of wages into a flat festival payment that bears no relation to wages at all.

The staff side has pressed for the ceiling to be removed, so that the bonus is computed on actual emoluments of basic pay plus dearness allowance rather than on a notional Rs. 7,000, and the demand has been put to the 8th Central Pay Commission. No order revising the ceiling has issued, and no revised figure can be stated as fact until one does. The position in force is the one set out above: a Rs. 7,000 wage ceiling, a number of days fixed each year, and an announced railway maximum of Rs. 17,951 for 78 days.

Related Articles

• Ad-hoc bonus (non-PLB)
• Payment of Bonus Act, 1965
• Performance Related Incentive Scheme
• Employees’ Provident Fund Organisation
• Railway employees
• Railway Protection Force
• Loco pilot salary
• Running allowance
• Department of Posts
• Gramin Dak Sevak
• Ordnance Factory Board
• Basic pay
• Dearness allowance
• Dearness relief
• Dearness pay
• Minimum pay
• Pay matrix
• Annual increment
• Allowances for central government employees
• Overtime allowance
• Night duty allowance
• Honorarium
• Leave encashment
• Qualifying service
• Deputation to the central government
• Pay fixation on re-employment
• Department of Expenditure
• 6th Central Pay Commission
• 7th Central Pay Commission
• 8th Central Pay Commission
• Income tax for government employees
• TDS on salary
• Form No. 16
• Take-home salary for central government employees
• Gratuity for central government employees
• Central government pension
• Central government employees in India

External references

• Cabinet approves Productivity Linked Bonus for 78 days to railway employees, Press Information Bureau, 24 September 2025
• Cabinet approves Productivity Linked Bonus for 78 days to railway employees, Press Information Bureau, 3 October 2024
• Cabinet approves Productivity Linked Bonus to railway employees for 2020-21, with the scheme background and the formula history, Press Information Bureau
• Productivity Linked Bonus for railway employees, 2008-09, with the 6th CPC recommendation at paragraph 4.4.5, Press Information Bureau
• Ministry of Railways, Railway Board
• Department of Expenditure, Ministry of Finance
• Department of Posts

References

1. Ministry of Railways, Railway Board order RBE No. 101/2025, No. E(P&A)II/2025/PLB-1, “Payment of Productivity Linked Bonus (PLB) to all eligible non-gazetted Railway employees for the financial year 2024-25” (78 days of wages without any ceiling on wages for eligibility, excluding RPF and RPSF personnel; wages restricted to Rs. 7,000 a month where actual wages exceed that figure; Rs. 17,951 payable to employees not under suspension and not having quit, retired or died during the year).
2. Press Information Bureau, Cabinet, “Cabinet approves Productivity Linked Bonus for 78 days to railway employees”, 24 September 2025 (78 days, Rs. 1,865.68 crore, 10,91,146 employees, maximum Rs. 17,951; 2024-25 loading of 1,614.90 million tonnes and nearly 7.3 billion passengers).
3. Press Information Bureau, Cabinet, “Cabinet approves and announces Productivity Linked Bonus (PLB) for 78 days to railway employees”, 3 October 2024 (2023-24: 78 days, Rs. 2,028.57 crore, 11,72,240 employees, maximum Rs. 17,951).
4. Press Information Bureau, Cabinet, “Cabinet approves Productivity Linked Bonus to railway employees for the financial year 2020-21” (introduction of PLB on the Railways in 1979-80 in consultation with the All India Railwaymen’s Federation and the National Federation of Indian Railwaymen; review every three years; the Cabinet formula of 23 September 2000 for 1998-99 to 2013-14; the committee constituted after the 2012-13 special case; the 50:50 weightage with the Operating Ratio formula applied from 2014-15; 78 days paid every year from 2010-11).
5. Press Information Bureau, Ministry of Railways, “Productivity Linked Bonus for Railway Employees”, release 52691 (2008-09: 75 days, Rs. 889 crore, about 13.05 lakh employees, wage calculation ceiling Rs. 3,500; 6th Central Pay Commission recommendation at paragraph 4.4.5 to replace PLB with a Performance Related Incentive Scheme).
6. Ministry of Finance, Department of Expenditure, Office Memorandum No. 7/4/2014-E.III(A) dated 29 August 2016 (calculation ceiling raised from Rs. 3,500 to Rs. 7,000 a month with effect from 1 April 2014, for PLB and for the ad-hoc bonus).
7. Ministry of Finance, Department of Expenditure, Office Memorandum F. No. 7/24/2007/E III (A) dated 29 September 2025, “Grant of Non-Productivity Linked Bonus (ad-hoc bonus) to Central Government Employees for the accounting year 2024-25” (30 days of emoluments; calculation ceiling Rs. 7,000 and divisor 30.4 in paragraph 2(ii), giving Rs. 6,907.89 rounded to Rs. 6,908; casual labour on the Rs. 1,200 ceiling giving Rs. 1,184; the 240-day and 206-day tests in paragraph 2(iii); rounding to the nearest rupee in paragraph 2(iv)).
8. Department of Posts, order No. PP-26/1/2020-PAP dated 15 October 2025, “Productivity Linked Bonus for the accounting year 2024-25” (the average emoluments multiplied by the number of days and divided by 30.4 formula; emoluments restricted to Rs. 7,000 in any month in which they exceed it; rounding to the nearest rupee).
9. 6th Central Pay Commission, report, paragraph 4.4.5 (recommendation that departments ultimately replace productivity linked bonus schemes with a Performance Related Incentive Scheme).
10. CCS (Pension) Rules, 2021, notified as G.S.R. 868(E) on 20 December 2021 (emoluments for pension, which do not include bonus).