Section 10 in The Orissa Contributory Provident Fund Rules, 1938
10. Contribution by Government.
(1)Government shall, with effect from the 31st March of each year, make a contribution to the account of each subscriber :Provided that if a subscriber quits the service or dies during a year, contribution shall be credited to his account for the period between the close of the preceding year and the date of the casualty.(2)The contribution shall be such percentage of the subscriber's emoluments drawn on duty during the year or period as the case may be as has been or may be prescribed by Government by general or special order.(3)If a subscriber is on deputation out of India, the emoluments which he would have drawn had he been on duty in India shall, for the purpose of this rule, be deemed to be emoluments drawn on duty.(4)Should a subscriber elect to subscribe during leave, his leave salary shall, for the purpose of this rule, be deemed to be emoluments drawn on duty.(5)The amount of any contribution payable in respect of a period of foreign service shall, unless it is recovered from the foreign employer, be recovered by Government from the subscriber.(6)The amount of contribution payable shall be rounded to the nearest whole rupee (fifty naye paise counting as the next higher rupee).
