Friday, 11 November 2016
Monday, 15 August 2016
Tuesday, 9 August 2016
Registers
Some Important registers need to be maintained in both by hard copy and electronically for keeping the detailed records of all types Financial transaction performed throughout the Every Financial Year starting from April and Ending with March of every year and to be verified by the competent authority accordingly.
Some of the important Registers for keeping such records are as follows:
1) Main Cash Cash Book (Triple Column namely Cash Column, Bank Column and Treasury Column)
2) Separate Subsidiary Cash Book for all Funds
3) Bill Register
4) Bill Transit Register (BTR)
5) Acquittance Roll
6) Cheque Register
7) Loan Drawn & Recovery Register
8) Allotment Register
9) Advance Register
10) Stock Register
Sunday, 7 August 2016
Some common and essential Treasury Forms
(TR Forms) under West Bengal Treasury.
T.R. FORM No. with Description
T.R. FORM No. : 6 Bill Transit Register
T.R. FORM No. : 7 Challan for Deposit of money in the Government Account
T.R. FORM No. :10 Schedule of Income Tax deducted at source (TDS)
T.R. FORM No. :11 Schedule of house rent, etc. Recovery for occupation of government
accommodation, etc
T.R. FORM No.: 12 Statement of recovery under the West Bengal State Tax on
Professions, Trades, Callings and Employments Act, 1979
T.R. FORM No.: 12A Schedule of Sales Tax deducted at Source from Claim
of Beneficiary.
T.R. FORM No.: 13 Last Pay Certificate
T.R. FORM No. : 18 Pay Bill
T.R. FORM No. : 20 Annual Increment Certificate
T.R. FORM No. : 21 Traveling Allowance Bill For Transfer
T.R. FORM No. : 23 Traveling Allowance Bill For Tour
T.R. FORM No. : 24 Medical charges Reimbursement Bill
T.R. FORM No. 26 Wages, Office Expenses, Payment for, professional and
special services, Rates & Taxes or Royalty, Publications,
Advertising, Sales and Publicity Expenses, Hospitality Expenses
or Sumptuary allowances etc., Machinery and Equipment or
Tools and Plants, Motor Vehicles, Maintenance, Minor works,
Materials and Supplies, Other charges and Secret Service
Expenditure, etc.
T.R. FORM No. : 27 Bill for drawing advance without supporting Voucher
T.R. FORM No. : 28 Detailed bill for adjustment of advance
T.R. FORM No. : 31 Grant-in-aid Bill
T.R. FORM No. : 47 Schedule Of General Provident Fund Deductions
T.R. FORM No. : 49 Schedule of deductions on account of subscription to
Post Office Life Insurance Fund
T.R. FORM No. : 50 Bill for withdrawing Final Payment / Refundable Advance /
Non-Refundable Advance from General Provident Fund
T.R. FORM No. : 68 Medical charges for Advances/ Reimbursement Bill under
W.B. Health Scheme, 2008.
Saturday, 6 August 2016
PENSION MATTERS
An Employee is entitle to get Pensionary benefits (Monthly Pension, Retiring Gratuity, Leave Salary, Communion of Pension Value , Final Payment of GPF deposit, Deposit of General Insurance -cum-Savings Schemes) on superannuation or retirement after rendering a specif period of qualifying service. Full pension @ 50% of Last Pay drawn on superannuation or retirement for a minimum qualifying service of 20 years and proportionate reduction need to be made for qualifying service for 10 (ten) years or more but less than 20 (twenty) years while calculating Pension of a Govt. Employee.
Following Terms to be used while Calculation of Pension:
1) Last Pay : Basic Pay + Special pay , if any of retiring or superannuating month.
2) Qualifying Service : Date of retirement or superannuation or death
less : Date of appointment
Less : Period of extraordinary leave other than own treatment
Less : civil commotion or higher studies leave
Qualifying Service>=3 months = Next 6 months
( <3 months service will not come under calculation for determining qualifying service)
Example : 18 years 8 months 28 days = Qualifying service of 18 years 6 months
28 years 9 months 1 day = Qualifying service of 29 years
BASIC FORMULAS
(1) Formula for Calculation of Monthly Pension:
Full Pension = Half of Last Pay drawn by the Govt. Employee
( fraction of a rupee will be rounded off to next higher rupee)
Proportionate Pension for qualifying service >= 10 and <20 years :
= (Last Pay * Qualifying service *50) / 100*20
( fraction of a rupee will be rounded off to next higher rupee)
Maximum amount of Monthly Pension : Rs. 35,000/-
Minimum Amount of Monthly Pension/Family Pension : Rs. 3300/-
(As per ROPA 2009, Rules)
(2) Formula for Calculation of Retiring Gratuity
[Qualifying service * 2 * (Last Pay+DA ) / 4
The maximum amount of Death / Retiring Gratuity Rs. 6.0 lakh
(Rupees six lakh only.as per ROPA 2009, Rules)
(3) Formula for Calculation of Leave Salary
(4) Formula for Calculation of Commutation Value of Pension
Maximum 40% of Basic Pension can be commuted
Present rate of commutation value of Rs. 1 = 98.328
Example : if a pensioner commutes 40% , say Rs. 2000.00 of his/her basic Pension he will get
2000 * 98.328 as commutation value.
Friday, 5 August 2016
LEAVE
There are different kinds of Leaves which admissible to a permanent and temporary Govt. employees. Table Below shows the nature of some important and common Leaves which may be allowed to a Govt. Employee.
| Sl.No. |
Name of
Leave
|
Maximum
Period of
Leave
|
Remarks
|
|---|---|---|---|
| 1 | Casual Leave(CL) |
Yearly 14 days |
It is Full Pay Leave
On medical ground and private affairs |
| 2 | Earned Leave (EL) |
Yearly 30 days |
It is Full Pay Leave
Two and half days EL admissible for each
complete month and credited in Service Book
half yearly, i.e on 1st January and 1st July
every year. Leave Salary of maximum of 300
days is admissible to Govt. employee as per the
number of EL credited during entire service life.
|
| 3 |
Maternity
Leave |
180 days
|
Full Pay upto 180 days
|
| 4 | Special Sick Leave |
120 days
|
Full Pay
On medical ground as per Rule 205 of WBSR, Part -I |
| 5 | Study Leave |
1 year
or 2 years as the case may be |
Full Pay +DA admissible for study
outside India and within India
only Pay is admissible if Scholarship
stipend or part time salary not drawn
|
Basic Feature of Travelling & Daily Allowances
A Govt. employee is entitled to get Travelling Allowance(TA) & Daily Allowance(DA) for official Journey to from office Headquarter (H/q.) to temporary duty place and return to H/q. as per the Pay Range under Revision of Pay & Allowances 1998 Rules.
Local Journey : Journey beyond 8 km and to within a radius of 20 km.
Rate of DA for Local Journey admissible for a maximum period of 60 days in a year.
Duration of Halt <= 6 hours (hrs.) = Nil
Duration of Halt >6 and <=12 hrs. = 35%
Duration of Halt>12 hrs. = 50%
DA rate for beyond 20 km. Journey :
Duration of Halt <= 6 hours (hrs.) = Nil
Duration of Halt >6 and <=12 hrs. = 70%
Duration of Halt>12 hrs. = 100%
Table below showing the Daily Allowances for different Pay Range when the Govt. employee
makes his own arrangement for staying or halting.
| Range of Pay as per ROPA Rules '98 |
Ordinary Localities |
Kolkata, Darjeeling
(except
Siliguri -Subdivision )
|
|---|---|---|
| Rs. >=16400.00 |
Rs. 135.00
|
Rs. 260.00
|
| Rs.>= 8000.00 & < Rs.16400.00 |
Rs. 120.00
|
Rs. 230.00
|
| Rs.>= 6500.00 & < Rs.8000.00 |
Rs. 105.00
|
Rs. 200.00
|
| Rs.>= 4100.00 & < Rs.6500.00 |
Rs. 90.00
|
Rs. 170.00
|
| < Rs.4100.00 |
Rs. 55.00
|
Rs. 105.00
|
Table below showing the Daily Allowances for different Pay Range when the Govt. employee
stays in a Hotel/Lodge
| Range of Pay as per ROPA Rules '98 |
Ordinary Localities |
Packing Allowance |
|---|---|---|
| Rs. >=16400.00 | Rs. 335.00 | Rs. 650.00 |
| Rs.>= 8000.00 & < Rs.16400.00 | Rs. 225.00 | Rs. 505.00 |
| Rs.>= 6500.00 & < Rs.8000.00 | Rs. 200.00 | Rs. 380.00 |
| Rs.>= 4100.00 & < Rs.6500.00 | Rs. 130.00 | Rs. 245.00 |
| < Rs.4100.00 | Rs. 65.00 | Rs. 125.00 |
Table below showing the Mileage Allowances for different Pay Range when the
Govt. employees travels by bus and other road vehicles.
Govt. employees travels by bus and other road vehicles.
| Pay Range as per Ropa '98 Rules |
Admissible Mileage Allowance |
|---|---|
| Rs.>= 8000.00 |
Actual bus fare by any public bus including
AC bus. or Rs. 5/- per km. by taxi/own car
or Rs. 2/- per km.
by auto-rickshaw/own motor bike
or paise 60 for journey by bicycle or foot.
|
Rs.>= 6500.00
& < Rs.8000.00
|
-do- excluding A.C bus |
Rs.>= 4100.00
& < Rs.6500.00
|
-do- excluding by taxi/own car |
| < Rs.4100.00 | -do- by ordinary public bus |
Table below showing the Mileage Allowances for different
Pay Range when the Govt. employees travels by Train.
| Range of Pay as per ROPA Rules '98 |
Rajdhani Express |
Satabdi Express |
Other Train |
|---|---|---|---|
| Rs. >=16400.00 | AC First Class | Executive Class |
AC First Class
|
| Rs.>= 8000.00 & < Rs.16400.00 |
AC 2nd Class 2-Tier Sleeper |
AC Chair Car |
AC 2nd Class
2-Tier Sleeper
|
| Rs.>= 6500.00 & < Rs.8000.00 |
-Do-
|
-Do-
|
First Class
AC 2nd Class
3-Tier Sleeper
AC Chair Car
|
| Rs.>= 4100.00 & < Rs.6500.00- | -Do- |
-Do-
|
-Do-
|
| < Rs. 4100.00 | -Do- |
-Do-
|
2nd Class Sleeper |
Transfer T.A., Transfer Grant and Packing Allowance
Transfer T.A., Transfer Grant and Packing Allowance is admissible when the Transfer of a Govt. employee meets the following conditions.
1) The transfer need to be done for the sake of public interest.
2) The involves the change of residence on transfer
3) The location of new place of posting is >=20 km.
In the location of new place of posting is <20 km., 1/3 of Transfer Grant is admissible to the employee. Below is the table showing the rate of Transfer Grant and Packing Allowance.
| Range of Pay as per ROPA Rules '98 |
Transfer Grant | Packing Allowance |
|---|---|---|
| Rs. >=16400.00 | Rs. 2250.00 | Rs. 1500.00 |
| Rs.>= 8000.00 & < Rs.16400.00 | Rs. 1800.00 | Rs. 1200.00 |
| Rs.>= 6500.00 & < Rs.8000.00 | Rs. 1350.00 | Rs. 900.00 |
| Rs.>= 4100.00 & < Rs.6500.00 | Rs. 900.00 | Rs. 675.00 |
| < Rs.4100.00 | Rs. 675.00 | Rs. 675.00 |
Wednesday, 3 August 2016
Promotion & Confirmation
For Promotion and confirmation of service of every Govt. Employee a continuous Annual Confidential Report and Open Performance Report as the case may be need to be prepared in a prescribed format after the completion of every financial year and finally to be submitted to the competent authority within a specific period.
For Gr-A Employees Annual Confidential Report (ACR) need to be prepared and submitted & for Gr-B , C & D Employees Open Performance Report (OPR) need to be prepared and submitted
Declaration of Assets : Asset declaration of every individual employee is a must and to be submitted in a prescribed format for every calendar year starting from 1st January to 31 December.
Vigilance Report : Need to be prepared, where applicable by the concerned authority in respect of the employees awaiting for getting promotion and confirmation.
House Rent Allowance(HRA)
&
Medical Allowance(MA)
House Rent Allowance
As per Revision of Pay and Allowance(ROPA) Rules, 2009, HRA will be admissible @ 15% of revised basic pay subject to maximum Rs. 6000.00 per month. The maximum ceiling of HRA is also Rs. 6000.00 drawn by an employee and his/her spouce together under this Rules. Hence, if the HRA of an employee is Rs. 3500.00 his/her spouce will get maximum Rs. 2500.00 as House Rent Allowance though it may exceed Rs.3000.00 by allowing 15% of Basic Pay.In case of the service of Husband and Wife a house rent declaration certificate need to be submitted to the concerned Drawing and Disbursing Officers (DDO) by the both incumbents. Thus the maximum ceiling of HRA is maintained properly.
Medical Allowance
The amount of MA is Rs. 300.00 per month with effect from (w.e.f.) 1st April, 2009.The maximum limit towards reimbursement of cost of medicines on each occasion of indoor treatment is Rs. 2500.00 w.e.f 1st April, 2009.The employees who have come under the West Bengal Health Scheme, 2008 will not get MA and reimbursement of cost of medicines.
Fixation of Pay on Promotion
from
Lower to Upper Post.
When a Govt. employee (incumbent) gets promotion from lower scale to upper scale , his Pay (Pay in the pay band +Grade pay) need to be fixed by two ways:-
(1) Pay Fixation Straightway : In this case the incumbent will get one notional increment i.e 3% of Basic pay of the lower Post on the date of promotion and then the amount rounding of 10 will be added to the that basic pay Finally the Grade Pay of lower post will be deducted and the Grade Pay of higher post will be added to fix his pay straightway on the date of promotion.
(2) Pay Fixed on the Basis of Option Exercised by the incumbent: If a Govt. employee exercises his/her option (within 30 days from the date of promotion) to come under higher post after getting Annual increment on 1st July he /she will get two increments on first Day of July (a) @3% of basic pay ,annual and another (b) @3% of the basic pay as promotional , both the cases the Basic pay of lower post will be taken for calculation . Finally the Grade Pay of Promotional post will be added excluding the Grade Pay of Lower Post to Fix his/her Pay on 1st day of July as per the option.
Tuesday, 2 August 2016
Annual Increment
The uniform date of annual increment In respect of all WB Stae Government employees is 1st day July of every year provided that the employee need to complete 6 (six) months and above period service on 1st day of 1st July.
In the existing Rules the rate of increment is 3% of (Pay in the Pay Band + Grade pay as applicable) , and the resulting amount will be rounded off to the next multiple of 10.
Example of calculation of Annual Increment :
Suppose the Basic Pay (Pay in the pay band + Grade Pay) of a Govt. Employee is : Rs. 12049.00
Allowing annual increment @ 3% of Rs. 12049/- i. e.: Rs. 361.47 say Rs. 370.00 (roundding off to the next multiple of 10)
His New Basic Pay as on 1st July will be Rs. 12419.00 (12049+370)
PROFESSIONAL TAX (P.TAX)
Every Govt. employee is liable to pay Professional Tax (P. Tax) as per the rate fixed by the West Bengal State Tax on Profession, Trades , Callings and Employment Act 1979. The P.Tax is deducted from the monthly salary of the incumbent as per the following prescribed rates:-
| Gross Salary | Amount of monthly P.Tax |
|---|---|
| Less than Rs.8500.00 | NIL |
| Rs. 8,501.00 to Rs. 10,000.00 | Rs.90.00 |
| Rs.10,001.00 to Rs. 15,000.00 | Rs.110.00 |
| Rs.15,001.00 to Rs. 25,000.00 | Rs.130.00 |
| Rs.25,001.00 to Rs. 40,000.00 | Rs.150.00 |
| Rs.40,000.00 & Above | Rs.200.00 |
Group Insurance-cum-Saving Schemes (GISS)
There are two types of Group Insurance-cum-Saving Schems (GISS) for the Govt. Employee
a) GISS-1983 and b) GISS-1987.
GISS-1983 : The Scheme started from 01.04.1978 and continued upto 30.10.1987. Monthly subscription rate Rs. 8.00 (3.05 for insurance and 4.95 for savings fund). This is for all Group of employees and subscription will be recovered from salary Bill of the incumbent from the month of joining.
GISS-1987 :The Scheme started from 01.11.1987 and continuing till date. Here the monthly subscription is recovered from the salary Bill of November. In this case if any employee joins in the Govt. Service after or before November, only Insurance fund will be recovered from the salary upto October. From the November Insurance and Savings both will be recovered.
The structure of Monthly subscription under this scheme is given in the table below:-
| Group | Monthly Subscription | Insurance | Savings |
|---|---|---|---|
| A | Rs.80.00 | Rs.24.00 | Rs.56.00 |
| B | Rs.40.00 | Rs.12.00 | Rs.28.00 |
| C | Rs.20.00 | Rs.6.00 | Rs.14.00 |
| D | Rs.10.00 | Rs.3.00 | Rs.7.00 |
Monday, 1 August 2016
General Provident Fund
After the satisfactory completion of one year continuous service. It is compulsory for all employees to join the General Provident Fund (GPF) scheme. For this purpose the incumbent(except Gr-D employees as their GPF account no allotted by the head of office) need to apply in a prescribed format before the Account General (A&E), West Bengal a at least one month before the completion of one year service for obtaining the GPF Account number.
Monthly subscription to the provident fund should be deducted from the pay bill of the incumbent. The minimum mandatory GPF subscription is 6% of Basic pay + special pay,if applicable and maximum is total Basic Pay+Special Pay,if applicable.
Click Below to find the GPF Application and Nomination Form
Sunday, 31 July 2016
.
SERVICE BOOK
A Service Book is a typical Book where all official records of a whole time either permanent or temporary Govt. employees are written step by step along with original copies of relevant documents. As soon as an employee joins the service under the West Bengal Service Rules , the service book need to be opened in Original and Duplicate by the Head of the Office or by the Controlling Officer whichever is applicable.
1) Appointment Letter
2) Joining Report
3) Police Verification Report
4) Medical Examination Report
5) Attested Copy of Academic Qualification
6) Attested Copy of Birth Certificate
7) Attested Copy of Caste Certificate,if applicable
8) Option for Revision of Pay & Allowance , if applicable
9) Original Release Order , in case of Transfer of an employee
10) Last Pay Certificate , in case of Transfer of an employee
11) Option for Pay Fixation , if applicable.
12) Service Confirmation Order.
13) Relevant Nominations
Relevant notes must be done cleanly in a Service Book in respect of above documents and every single entry in this Book must be authenticated by the Head of Office or Controlling Officer. Erasing and over writing is strictly prohibited in a Service Book. Corrections need to be done with the attestation of the competent authority.
.
About Me
I, Rupali Saha , Vill & Po-Kushmandi, D/Dinajpur dedicates this Blog to all the Govt. Employees under West Bengal Service Rules with a hope to remember and recall some of their essential service matters through out their Service Life.
Any suggestion and correction in respect of this Blog is highly appreciated and may be contacted to my email : rupalisahakush@gmail.com
Any suggestion and correction in respect of this Blog is highly appreciated and may be contacted to my email : rupalisahakush@gmail.com
.
INTRODUCTION
|
|---|
A number of West Bengal(WB) Govt. Employees are not aware or conscious about the preparedness of their Service Books and other related service matters due to their negligence or lack of consciousness. Eventually they or their family face lot of problems during their service periods or preparing their pension files on superannuation or death. This Blog is about some essential elements to be remembered by a typical West Bengal Govt. Employee for their comprehension and recalling their service matters for smooth going of their present and post service tenure.
Definition of West Bengal (WB) Govt. Employee :
Here WB Govt. employees means one whose service is absolutely controlled , regulated and conditioned by the existing West Bengal Service Rules.Classification of Government employees as per West Bengal Services (Revision of Pay and Allowance) Rules, 2009
(1) Group A – Government employees holding all posts in the pay band Nos. 4 & 5
(Scale of pay Rs.9000-40500) & (Scale of pay Rs.37400-60000)
Grade Pay : 4,400 to Rs. 10,000.
(2) Group B – Government employees holding all posts in the pay band No. 3
(Scale of pay Rs.7100-37600)
Grade Pay :Rs. 3,200 to Rs. 4,100.
(3) Group C – Government employees holding all posts in the pay band No. 2
(Scale of pay Rs. 5400-25200)
Grade Pay :Rs. 1,900 to Rs. 2,900.
(4) Group D – Government employees holding all posts in the pay band No. 1
(Scale of pay Rs. 4900-16200)
Grade Pay :Rs. 1,700 to Rs. 1,800.
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