Section 103(1) in The Orissa Municipal Employees' Pension Rules, 1989
(1)(a)The Council shall meet the financial commitments towards payments of pension to employees as decided by the Government from time to time.(b)Notwithstanding anything contained under the provisions of the Orissa Municipal Rules, 1953 the local authorities shall pay their share of contribution together with the interest as directed by the State Government to the Central Pension Fund created for the purpose of payment of both arrear and current pension to the retired employees in the following manner:(i)6.25% of the emolument of the employee concerned per month from the date of his regular appointment irrespective of the fact whether he has subscribed to the Provident Fund or not or whether the Council has at all created such Fund or not, till the 31st July, 1988.(ii)8.⅓% of the emolument of the employees concerned per month from the 1st August, 1988 irrespective of the fact whether he has subscribed to the Provident Fund or not or whether the Council has at all created such Fund or not, till the 31st May, 1989.(iii)10% of the emolument of the employee concerned per month from the 1st July, 1989 irrespective of the fact whether he has subscribed to the Provident Fund or not or whether the Council has at all created such Fund or not.(c)The liability on account of both arrear/current pension shall be met out of contribution paid by local authorities area the balance amount required for the purpose shall be borne by Government as grants-in-aid to the Central Pension Fund.
