Section 8(2) in The General Provident Fund (U.P.) Rules, 1985
(2)For the purpose of sub-rule (1) the emoluments of subscriber shall be as follows :(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 that-(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 on the 31st March of the preceding year, the emoluments to which he was entitled on the day he joins the Fund.
