Section 10(2) in The Employees' State Insurance Corporation (General Provident Fund) Rules, 1995
(2)For the purpose of sub-rule (1) the emoluments of a subscriber shall be(a)in the case of subscriber who was in 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 half day leave on the said date and opted 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 half pay leave on the said date and continues to be on leave and has opted to subscribe during such leave, his emoluments to which he would have been entitled had he been on duty abroad or on duty in India as the case may be;(b)in the case of a subscriber who was not in service on the 31st March of the preceding year, the emoluments to which he was entitled on the day he joins the Fund.
