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January 11, 2012 at 3:28 pm #67101
As per W. Bengal GPF Rules the concerned DDOs are supposed to issue annual GPF statements to the subscribers. However, it is not clear to me as to who is the DDO in respect of Asst. Teachers in Aided Schools. It is also not known to me whether Asstt. Teachers are supposed to get personal GPF Account Number individually. In our school nobody is given any personal account number or annual statement of GPF. Is it normal?January 12, 2012 at 5:02 am #71143
West Bengal Recognized Non-Government Educational Institution Employees’ (Management of General Provident Fund Accounts) Scheme, 1995 is applicable to all approved employees of recognized non-govt. educational institutions.
As per the said Scheme,
The subscriber shall apply in Form – I, to the Head of the Institution (DDO in case of State Govt. Employee), at least 3 months before completion of 1 (one) year of continuous service.
The subscriber must fill up Nomination Form in Form No. II.
Head of the Institution shall maintain an Index Register in Form – III.
Head of the Institution shall also acknowledge the receipt of nomination in Form – IV.
Head of the Institution shall prepare a schedule of recovery (deduction from salary) in duplicate in each month for the purpose of deduction in Form V.
Monthly minimum subscription is 6% of pay.January 12, 2012 at 8:02 am #71146
Nice informations. Thanks Admin. Last year I joined my new assignment as an Accountant and didnt find any register having index of G.P.F. Account number for group D employees. May I start a new one since my posting?January 13, 2012 at 3:50 pm #71153
Thank you sir for your informative reply. It would be an immense help if you kindly upload/provide a link to the 1995 GPF rules for Aided Educational Institute. Your starting word i.e. ‘Abnormal’ makes me even more worried . Please let me know whether Asstt. Teachers are allotted any personal GPF account number. If so, who is the allotting authority for such numbers and how one is to know the annual balance including the accrued interest in each year?
With sincere thanks,
kaushikJanuary 23, 2012 at 2:51 pm #71247
I have not got any reply after my 2nd post above. Kindly look into the matter as I am more worried now, after your first reply. It helped me to understand that there must be some problem in the system of provident fund accounting in our school. But I am clueless about the ways to rectify it. So, kindly help me out.
kaushikJanuary 29, 2012 at 6:36 pm #71280
I am sorry being late to reply. :p
I don’t have softcopy of the said Scheme. I have hard copy. (more than 20 pages). So it will be difficult for me to type all those pages. Rather, I shall post a brief summary for you soon. The Head of the Institution is responsible for opening GPF Account. He should be much more worried than you. He should take necessary action for quick disposal of the issue.February 5, 2012 at 6:46 pm #71322
GENERAL PROVIDENT FUND SCHEME, 1995
GOVERNMENT OF WEST BENGAL
School Education Department
Budget Branch, Salt Lake, Kolkata – 700 091
No. 134-SE , Calcutta the 26th Sept, 1995
1. The West Bengal Non-Government Educational Institution and Local Authorities (Control of Provident Fund of Employees) Act,1983 and Rules made thereunder became effective from 15th March, 1984 for all Primary schools of which the District School Boards / District Primary School Councils or District Inspectors of Schools (Primary Education) are the Controlling Authorities and 1st June, 1984 for all Secondary Schools recognised as such under the W.B. Board of secondary Education Act, 1963 and all Higher Secondary Schools recognised as such under the W.B. Council of Higher Secondary Education Act,1975. It has been observed that in absence of effective Management Schemes in respect of General Provident Fund of the Employees, there is some misunderstanding among the employees of the Non-Government Educational Institutions.
2. After careful consideration of the circumstances explained above the Governor has been pleased to direct that a scheme under the name ‘West Bengal Recognised Non-Government Educational Institution Employees (Management of General Provident Fund Accounts) Scheme, 1995 be introduced as enclosed in the Annexure to this Memorandum.
3. This order issues with the concurrence of Finance Department vide their U.O.No .515 Group J dated 15.11.94.
By order of the Governor
Sd/- J. R. Saha
Secretary to the Government of West Bengal.
No. 134 /1(5)-SE
Copy forwarded to :
1. Finance Department of this Government,
2. Pay and Accounts Officer, Calcutta, Pay and Accounts Office,
3. Treasury Officer,
4. Director of Pension, Provident Fund and Group Insurance, West Bengal,
5. Accountant General, West Bengal, Treasury Buildings, Calcutta-1 for information.
Joint SecretaryFebruary 5, 2012 at 6:48 pm #71323
A N N E X U R E
1. This Scheme may be called West Bengal Recognised Non-Government Educational Institution Employees’ (Management of General Provident Fund Accounts) Scheme, 1995.
2. It shall come into force with effect from thy 1st day of November, 1995.
3. Extent of applicability – This scheme shall be applicable to all employees covered by the provisions of the West Bengal recognized Non-Government Educational Institution Employees (Death-Cum-Retirement Benefit) Scheme, 1981 (as contained in this Departments Memo No. 136-Edn. dated 15.5.85) as may be amended from time to time as indicated in Statement-I referred to in paragraph 3 of the West Bengal Recognised Non-Government Educational Institutions Employees (Death-Cum-Retirement Benefit) Scheme, 1981 and who have opted for pension (including family pension)-cum-gratuity in terms of para 4 of the said scheme of 1981.
4. Definitions: In this Scheme unless there is anything repugnant to the subject or context –
(a) ‘Approved/ Affiliated Institution’ shall mean those educational which are recognised by the West Bengal Board of Secondary Education/West Bengal Council of Higher Secondary Education/ West Bengal Board of Madrasah Education/ West Bengal Board of Primary School Education/District Primary School Council or any such authority specifically authorized by the State Government in this respect.
(b) ‘Approved teaching/ Non-teaching Employees’ shall mean a whole time teaching/ Non-teaching employee attached to the institutions included in the Statement – I referred to in paragraph 3 of the Memo No. 136-Edn dated 15.5.85 duly recruited by a competent appointing authority in accordance with approved recruitment rules/ norms framed by a competent authority and such appointment approved by competent authority, wherever necessary.
(c) ‘Pay’ in this scheme shall mean basic pay and includes personal pay, special pay and dearness pay, if any.
(d) ‘State Government’ shall mean Government of West Bengal in the Education Departments and in charge of matters of School Education, Higher Education, Mass Education Extension and Technical Education & Training and where necessary, in consultation the Finance Department.
(e) ‘Subscriber’ shall mean an employee who subscribes to the General Provident Fund.
(f) Family means –
(i) in the case of a male subscriber, the wife or wives and children of a subscriber and the widow or widows and children of deceased son of the subscriber, provided that, if a subscriber proves that his wife been judicially separated from him or has ceased under the customary law of the community to which she belongs to be no entitled to maintenance, she shall thenceforth be deemed to be no longer a number of the subscriber’s family in matters to which these rules relate, unless the subscriber subsequently indicates by express notification in writing to the Head of the Institution that she shall continue to be so regarded;
(ii) in case of a female subscriber, the husband and children of a subscriber, and the widow or widows and children of deceased son of the subscriber:
Provided that if a subscriber by notification in writing to the Head of the Institutions expresses her desire to exclude her husband from her family, the husband shall thenceforth be deemed to be no longer a member of the subscriber’s family in matters to which these rules relate, unless the subscriber subsequently cancels formally in writing her notification excluding him.
Note-1. ‘Children’ means legitimate Children.
Note-2. An adopted child shall be considered to be child when the Head of the Institution, or if any doubt arises in the mind of the Head of the Institution, the Government is satisfied that under the personal low of the subscriber adoption is legally recognized as conferring the status of a natural child, but in this case only.
(g) ‘Fund’ shall mean General Provident Fund.
(h) ‘Year’ shall mean the financial year followed by the State Government, with ‘paid months’ meaning the months from March to February next year and ‘credited months’ meaning the months from April to March next year.
(i) ‘Subscription’ shall mean the amount subscribed by an employee at a fixed rate for each month of a year.
(j) ‘Advance’ shall mean amount as may be withdrawn by a subscriber on specific by a competent authority.
(k) ‘Refund of Advance’ shall mean amount repaid on a fixed monthly rate for the purpose of a repayment of the amount withdrawn temporarily.
(l) The ‘Act’, for the purpose of this Scheme and schedule there under shall mean West Bengal Non-Government Educational Institutions and Local Authority (Control of Provident Fund of Employees) Act, 1983 as may be amended from time to time.
(m) The ‘Rules’ referred to in this scheme and schedule thereunder shall mean West Bengal Non-Government Educational Institution and Local Authorities (Control of Provident Fund of Employees) Rules, 1984 as may be amended from time to time.
(n) The ‘authorised officer’, for the purpose of appreciation and interpretation of the Scheme and schedule thereunder shall mean the officer in whose name Provident Fund Deposit Account is to be opened in the Treasury for making transactions of General Provident Fund of Employees of the Non-Government Educational Institution in accordance with act and rules thereunder.
(o) ‘Natural heir’ means all members of the family.
5. All approved employees of the Recognised Non-Government Educational Institution shall be required to subscribe to the General Provident Fund on completion of one year’s continuous service.
N.B. Employees recruited against deputation/ leave/ short-term vacancies shall not be eligible to subscribe to the General Provident Fund.
6. A subscriber on being eligible to subscribe to the General Provident Fund shall have to submit application in prescribed form for allowing him to subscribe to the General Provident Fund. In case an eligible employee fails to submit required application form within one month from the date of attaining eligibility the Head of the institution shall suo-motu fill up the form and commence deduction of subscription from the salary of the eligible employee at the minimum rate prescribed in para 10 of this Scheme.
NOTE: Sometimes communication of approval is issued with retrospective effect from an earlier date. The employee concerned shall have to subscribe to the fund with commensurate retrospective effect. Head of the institution shall realise the subscription out of arrear claim.
7. All subscriber shall have to submit nominations in prescribed form conferring right to receive the amount that may stand to his credit in the fund in the event of his death before that amount has become payable or having become payable has not been paid.
Provided a subscriber shall not make any nomination in favour of a person who is not member of his family. A subscriber having no family may, however, nominate any person provided further that the nomination shall become invalid on subsequently acquiring a family.
8. A subscriber shall be allotted an account number by the Head of the Institution immediately after the starts subscribing to the General Provident Fund.
9. Account in respect of each account number of each individual subscriber shall be maintained by the respective Head of the Institution in the manner prescribed in the schedule annexed to this Scheme.February 5, 2012 at 6:48 pm #71324
10. Rate of Subscription:
(a) Subscriber shall be eligible to subscribe to the General Provident Fund at the minimum rate of 6% (six per cent) of his pay as on 31st March of the year and not more than his pay subject to the following provisions:
(i) if an employee on the said date was under suspension or on leave and elected not to subscribe during the period of such leave, his pay shall be the pay to which he was entitled on the first day after his return to duty;
(ii) if the subscriber was on deputation out of India or on leave on the said date and elected to subscribe during such leave, his pay shall be the pay to which he might have been entitled had he been duty;
(iii) in case of a subscriber who was not in employment on the preceding 31st March, his pay shall be the pay to which he was entitled on the first day of his employment.
(b) Subscription shall be paid monthly except during the period an employee is under suspension.
(c) A subscriber willing to enchance or reduce his monthly subscription shall intimate in writing in the month of March of the year specifying his rate of monthly subscription to the Head of the Institution. The Head of the Institution shall realize the amount from the salary for the month of March for deposition the amount to the fund, provided that in case of reduction, the reduced rate shall not be below the prescribed minimum rate.
(d) The rate of subscription commenced from the salary of the month of March shall remain unchanged throughout the year. In no case rate shall be changed expect in the following cases.
(i ) An employee who has been placed under suspension shall not subscribe to the General Provident Fund during the period of such suspension. But on reinstatement he shall have the option of paying any sum not exceeding the maximum amount of arrear subscription in one lump or in installments.
(ii) Where the rate of subscription falls short of 6% of pay.
(e) A subscriber may discontinue his subscription for the last six months of his service on serving a notice to the Head of the Institution well before the commencement of such discontinuance.
(a) Interest on the balance of a subscriber shall be allowed to his credit as such rate as may be prescribed by the State Government.
(b) Interest shall be credited with effect from the 1st day of the financial year.
(c) Interest shall be allowed only on the balance standing at the credit of the subscriber on the last day of a particular month. Detailed procedure of calculation of interest has been set forth in the schedule annexed hereto.
(d) In case of existing subscribers when the balance standing at the credit of the subscriber with interest up to date under the present system has been transferred to the Treasury under the provision of the Act and rules there under, it shall be treated as transferred to the newly opened amount of the subscriber.
(e) In cases where the existing balance of subscriber with up to date interest has not been deposited to the Treasury under the provision of the Act and rules there under, the same shall be taken into account for the purpose of calculation of interest only when the said amount is deposited into Treasury.
12. A (i) Withdrawal: A temporary advance may be granted to a subscriber from the amount standing to his credit in the fund on the following grounds as conditions:
(a) To pay expenses incurred in connection with medical treatment of the subscriber or a member of his family actually dependent on him/ her.
(b) To pay obligatory expenses that may be required to maintain social status of the subscriber connection with marriages in respect of persons solely dependent on him/ her, funerals and other religious ceremonies in accordance with the prevailing customs of the community to which the subscriber belongs and also to meet expenses in connection with marriage and other ceremonies of the subscriber himself/ herself.
(c) Sanctioning authority shall record the reasons for such sanction in writing.
(d) The amount of advance shall not exceed three month’s pay of the subscriber or three-fourth of the balance standing at the credit of the subscriber, whichever is less, provided that the amount of monthly recovery together with monthly subscription shall not exceed three-fourth of monthly pay of the subscriber.
(e) The amount of temporary advance shall be recovered in equal monthly instalments from the salary of the subscriber, the number of such instalments being not less than ten and not more than twentyfour in any case.
A (ii) A second temporary advance shall be admissible during the pendency of the first temporary advance subject to the condition laid down, in para 12A (i) (d) provided the unrecovered amount of the first advance together with the amount of fresh advance shall be computed and will be treated as fresh advance and shall be recovered in the manner prescribed in para 12(A) (i) (e).
12B. A subscriber on completion of twenty years of service or within ten years before the date of his retirement on superannuation, whichever is earlier, may be allowed non-refundable advance on the following terms and conditions:
(a) The amount of non- refundable advance shall not exceed three-fourth, of the balance standing at the credit of the subscriber on the last day of previous year.
(b)The non- refundable advance shall be allowed on the following grounds.
(i) Medical treatment of self and/ or any member of the family actually dependent on him/ her. The amount of advance shall cover the expenses of medical consultation fees, cost of medicine etc., cost of other para-medical services, including cost of equipments, cost of pathological, radiological and electronic examinations required and recommended by physician, cost of journey to a place and beck for specialized treatments not available in the locality.
(ii) for incurring expenditure in connection with marriage or other religious ceremonies of daughters and sons whether dependent on the subscriber or not and / or any other relation actually dependent on the subscriber.
(iii) for purchase of a house/ flat for residential purpose of his own and his family.
(iv) for purchase of a suitable house-site for the purpose of construction of a house for use as residence of his own and/ or his family.
(v) for construction of a house for use as residence of his own and/ or his family.
(vi) for incurring expenditure in connection with Higher Education like Medical, Engineering and other technical Education of a duration of not less than three years for children of the subscriber.
(c) A second advance shall be sanctioned except for the reasons specified in b(iii) b(iv), b(v) above.
(d) In case of non-refundable advance sanctioned in favour of a subscriber, the subscriber shall have to furnish utilization certificate within a specified period.
13. Sanctioning authority in respect of advances mentioned in para 12 of the scheme has been specified in the schedule annexed hereto.February 5, 2012 at 6:49 pm #71325
14. Final withdrawal: – The amount standing at the credit of a subscriber shall become payable on the following eventualities:
(a) When a subscriber ceases to be in employment on superannuation.
(b) When a subscriber resigns from service, and after such resignation is accepted, provided that if the subscriber joins an employment having General Provident Fund Scheme regulated by the provision of Acts or regulations of Govt. of India or State Govt. or any statutory authority under the Central and State Govt. or authority constituted by Central or State Government, the balance standing at his credit may be transferred to the account of the subscriber to be opened at his new place of appointment, if the new employee agrees to such transfer.
(c) A subscriber may be allowed to withdraw 90% of the balance standing at his credit on the closing date of the previous year (less amount already withdrawn, if any) at any time prior to one year from the date of retirement.
(d) In the event of the death of the subscriber before the amount standing at his credit becomes payable normally.
(e) In the event of dismissal of the subscriber from service provided that if the subscriber is re-instated after the dismissal the amount shall have to be refunded by the subscriber to his Account/ newly-opened account.
15. On the death of a subscriber before the amount standing to his credit has become payable, or where the amount has become payable, before payment has been made –
(i) When the subscriber leaves a family –
(a) if a nomination made by the subscriber in accordance with the provisions of para 7 of or of the corresponding para heretofore in force in favour of a member or members of his family subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates shall become payable to his nominee or nominees in the proportion specified in the nomination;
(b) if no such nomination in favour of a member or members of the family of the subscribe subsists or if such nomination relates only to a part of the amount standing to his credit in the Fund, the whole amount or the part thereof to which the nomination does not relate, as the case may be, shall, notwithstanding any nomination purporting to be in favour of any person or persons other than a member or members of his family, becomes payable to the members of his family in equal shares:
Provided that no share shall be payable to –
(1) sons who have attained legal majority;
(2) sons of a deceased son who have attained legal majority;
(3) married daughters whose husbands are alive;
(4) married daughters of a deceased son whose husbands are alive;
If there is any member of the family other than those specified in clauses (1), (2), (3) and (4):
Provided further that the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and had been exempted from the provisions of clause (1) of the first proviso.
(ii) When the subscriber leaves no family, if a nomination made by him in accordance with the provisions of para 7 or of the corresponding para heretofore in force in favour of any person or persons subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination.
16. Detailed procedures to be followed from the very beginning of the allotment of account number and till the balance standing at the credit of the subscriber have been finally paid have been specified in the schedule annexed hereto.
17. When the amount standing to the credit of the subscriber in the Fund becomes payable, it shall be the duty of the Authority to make payment as provided in the paras 14 and 15.
18. The employees or Members of an organization who have obtained interim orders from the Hon’ble Court, Calcutta relating to the application of the Act and rules thereunder shall not be covered with the provisions of the scheme and scheduled thereunder provided that each employee shall have to submit documentary evidence to the effect that he is covered by the order of the Hon’ble Court, and provided further that any such employee may apply to come under the Scheme with the leave of the Hon’ble Court.
19. The State Government may from time to time, issue such instructions as considered necessary, for proper implementation of the scheme or for any other matter in connection with the scheme.
20. If any question arises relating to the interpretation of any provision of this scheme, it shall be referred to the State Government, whose decision shall be final.
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