Section 11 in The General Provident Fund (Orissa) Rules, 1938
11. [ [Substituted vide SRO No. 379/18.5.1970.]
(1)The amount of subscription shall be fixed by the subscriber himself, subject to the following conditions :(a)It shall be expressed in whole rupee;(b)[ It may be any sum not less than seven per cent of his emoluments in case of Class IV Government servant and not less than ten per cent of his emoluments in case of any other Government servant and not more than his total emoluments in any case :]Provided that in case of a Class IV employee, the minimum rate of subscription shall be Rs. 3 per month :Provided further that a subscriber who is at present subscribing to the Fund at the rate of 6½ per cent or more, but less than 8 per cent of his emoluments, shall also subscribe at a rate not less than 8 per cent of his emoluments and not more than his total emoluments.(c)When the Government servant elects to subscribe at the minimum rate, the fraction of a rupee will be rounded to the nearest whole rupee, 50 paise counting at the next higher rupee.(2)For the purpose of Sub-rule (1) the emoluments of a subscriber shall be-(a)in the case of a subscriber who was in Government service on the 31st March of the preceding year, the emoluments to which he was entitled on that date, provided as follows :(i)If the subscriber was on leave on the said date and elected not to subscribe during such leave or was under suspension on the said date, his emoluments shall be the emoluments to which he was entitled on the first day after his return to duty ;(ii)If the subscriber was on deputation out of India on the said date or was on leave on the said date and continues to be on leave and has elected to subscribe during such leave, his emoluments shall be the emoluments to which he would have been entitled had he been on duty in India;(b)in the case of a subscriber who was not in Government service oil the 31st March of the preceding year, the emoluments to which he was entitled on the date he joined the Fund.(3)The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner :(a)If he was on duty on the 31st March of the preceding year, by the deduction which he makes in this behalf from his pay bill for that month;(b)If he was on leave on the 31st March of the preceding year and elected not to subscribe during such leave, or was under suspension on that date, by the deduction which he makes in this behalf from his first pay bill after his return to duty;(c)If he has entered Government service for the first time during the year, by the deduction which he makes in this behalf, from his pay bill for the month during which he joins the Fund;(d)If he was on leave on the 31st March of the preceding year, and continues to be on leave and has elected to subscribe during such leave, by the deduction which he causes to be made in this behalf from his salary bill for that month;(e)If he was on foreign service on the 31st March of the preceding year by the amount credited by him into the treasury on account of subscription for the month of April in the current year.(4)[ The amount of subscription so fixed may be reduced once at any time during the course of the year or may be enhanced twice during the course of the year] [Substituted vide SRO No. 18/11.1.1973.] :Provided that the amount of subscription shall not be reduced so as to become less than the minimum prescribed in Sub-rule (1) :Provided further that if a subscriber is on duty for a part of a month and on leave for the remainder of that month and if he has elected not to subscribe during leave, the amount of the subscription payable shall be proportionate to the number of days spent on duty in the month.]
