1. GPF Rules

General Provident Fund*

Governing Law

            General Provident Fund (Central Services) Rules, 1960 regulate matters relating to General Provident Fund of Central Govt. employees.


(i)     Compulsory for all pensionable employees including probationers and apprentices, who have completed one year’s service. Voluntarily one can subscribe even before completion of one year’s service.

(ii)    Re-employed pensioners.

(iii) Temporary employees, appointed on regular vacancies and likely to continue for more than one year’s.

(iv)  Causal laborers’ granted temporary status, and having completed 3 years of continuous service thereafter.


Note:  (1) employees (including re-employed pensioners) who subscribe to Contributory       Provident  Fund, are not eligible to join GPF.


(2) these rules shall not apply to Govt. servants appointed on or after 1.1.2004 (since covered under NPS).


Subscriber’s  Account


An account is maintained in the name of each subscriber, which is credited by his subscriptions interest thereon and recoveries of advances, and debited by advance and withdrawals.


Subscriber’s  Account

                The employee shall contribute a part of his salary every month to the fund.

Minimum -60%of the emoluments (8 1/3% in case of an employee who has previously been subscribing to Contributory Provident Fund) rounded off to the next higher rupee.

Maximum- equal to his total emoluments.

‘emoluments’ for this purpose means emoluments as on 31st March of the preceding year or on the date the employee joins the fund.

                The employee should intimate the amount of his monthly subscription for each year, which shall be deducted from his salary every month.


Other Conditions

(i)     Any amount of bonus can be deposited into GPF.

(ii)   Employee can increase the rate of subscription twice and/or decrease the same once in a calendar year.

(iii) Subscription shall be stopped during suspension of the employee. However on reinstatement the employee has option to pay the arrear subscription in one lump sum or in installments.

(iv)  No subscription shall be recovered during the last three months prior to retirement on superannuation.



                 The accumulation in the fund shall get interest at rates notified from time to time. The interest rate was 8.7% for 2013-14 to 2015-16 and 8.1% for 1.4.2016 to 30.9.2016 to 31.03.2017, 7.9% for 1.4.2017 to 30.9.2017 and 7.8% for 1.10.2017 to 31.12.2017.


(i)      An employee can nominate one or more of his family, to receive the accumulation in the fund in the event of his death.

(ii)    If the employee does not have a family, he can nomination any person/institution.

(iii)   Where the employee nominatives’ more than one person, he shall specify the amount of share payable to each of the nominee.