Section 13(1) in The Employees' State Insurance Corporation (General Provident Fund) Rules, 1995
(1)Subject to the provisions of sub-rule (5), the Corporation shall pay to the credit of the account of a subscriber interest at such rate as may be determined for each year by the Central Government in respect of the General Provident Fund for the Central Government Employees:Provided that if the rate of interest determined for a year is less than 4 per cent., all subscribers to the Fund in the year preceding that for which the rate has for the first time been fixed at less than 4 per cent., shall be allowed interest at the rate of 4 per cent.:Provided further that a subscriber who was previously subscribing to any other Provident Fund of the Central Government and whose subscriptions, together with interest thereon, have been transferred to his credit in his Fund under rule 26 shall also be allowed interest at the rate of 4 per cent., if he had been receiving that rate of interest under the rules of such other Fund under a provision similar to that of the first proviso to this rule.
