Death-cum-Retirement Benefit Rules (After ROPA, 2019)
Classification of pension:
(a) Compensation Pension
(b) Invalid Pension
(c) Superannuation Pension
(d) Retiring Pension
Compensation Pension
Option in case of abolition of permanent post. If an officer is selected for discharge owing to the abolition of permanent post, he shall, unless he is appointed to another post the conditions of which are deemed by the authority competent to discharge him to be at least equal to those of his own, have the option-
(a) of taking any compensation pension or gratuity to which he may be entitled for service he has rendered; or
(b) of acceptation another appointment of transfer to another establishment even on a lower pay, if offered, and continuing to count his previous service for pension.
Invalid Pension
Invalid pension when awarded.- An invalid pension is awarded, on his retirement from public service, to an officer who by bodily or mental infirmity is permanently incapacitated for public service, or for the particular branch of it to which he belongs.
Superannuation Pension
When superannuation pension is granted.- A superannuation pension is granted to an officer entitled or compelled under rules prescribed in chapter X of West Bengal Service Rules, Part-I, to retire at a particular age.
Retiring Pension
Retiring pension when granted.- A retiring pension is granted to an officer who is permitted to retire after completing qualifying service.
For more detail visit: West Bengal Services (Death-Cum-Retirement Benefit) Rules, 1971
Pension Matters Simplified:
The pensionary benefits in respect of the West Bengal Govt. Employees who retire after 01.01.2016 shall be determined as follows:
- Last Basic Pay
- Qualifying Service
- Pension
- Additional Pension
- Family Pension
- Additional Family Pension
- Retiring Gratuity/ Death Gratuity
- Commutation of Pension
Qualifying Service Calculation: Date of Superannuation – Date of appointment – Period of E.L – Period of suspension. Below 3 months of service will not be counted. Three or more than three months of service will be counted as next 6 months qualifying service.
Illustration: A qualifying service of 23 years 7 months 11 days calculated above will be taken as 23 years 6 months. Similarly 23 years 9 months will be taken as 24 years.
Pension Calculation:-
- Minimum qualifying service for eligibility in pension is 10 years.
- Full Pension is applicable for qualifying service of 20 years or more.
- For qualifying service between 10 and 20 years, proportionate reduction in pension is applicable.
- Full pension = 50% of Last Basic Pay.
- Maximum ceiling of pension = Rs. 1,00,500/-
- Minimum amount of pension = Rs. 8,500/-
Illustration:-
- For a service period of 33 years and last basic pay of Rs. 30,000/-, pension will be Rs. 15,000/-.
- 20 years of service period and last basic pay Rs. 30,000/-, pension will be Rs. 15,000/-
- 15 years of service period and last basic pay Rs. 30,000/-, pension will be Rs. 15000*15/20 = Rs. 11250/-
- 8 years of service period and last basic pay Rs. 30,000/-, pension will be Rs. NIL.
Additional Pension
The amount of pension increases with the increase of age of the pensioner by the following:
| Age of Pensioner | Additional Quantum of Pension |
|---|---|
| From 80 years to 85 years | 20% of the basic pension |
| From 85 years to 90 years | 30% of the basic pension |
| From 90 years to 95 years | 40% of the basic pension |
| From 95 years to 100 years | 50% of the basic pension |
| 100 years or more | 100% of the basic pension |
Family Pension
- Family Pension is 30% of the last basic pay.
- Maximum ceiling of family pension is Rs. 60,300/-
Additional Family Pension
The amount of pension increases with the increase of the age of the family pensioner by the following methods:
| Age of Family Pensioner | Additional Quantum of Pension |
|---|---|
| From 80 years to 85 years | 20% of the basic family pension |
| From 85 years to 90 years | 30% of the basic family pension |
| From 90 years to 95 years | 40% of the basic family pension |
| From 95 years to 100 years | 50% of the basic pension |
| 100 years or more | 100% of the basic pension |
Retiring Gratuity/ Death Gratuity
- Maximum amount of retiring gratuity/ death gratuity is Rs. 12,00,000/-.
- In case of death gratuity it is calculated as follows:
| Length of Qualifying Service | Rate of Death Gratuity |
|---|---|
| Less than 1 (one) year | 2 times of last drawn monthly emoluments |
| 1 (one) year or more but less than 5 (five) years | 6 times of last drawn monthly emoluments |
| 5 (five) years or more but less than 11 (eleven) years | 12 times of last drawn monthly emoluments |
| 11 (eleven) years or more but less than 20 (twenty) years | 20 times of last drawn monthly emoluments |
| 20 (twenty) years or more | Half of the last drawn monthly emoluments for every completed six monthly period of qualifying service subject to a maximum of 33 times of last drawn monthly emoluments |
Illustration:-
- For a service period of 20 years and last basic pay of Rs. 15,000/-, DA Rs. 3000/- retirement gratuity will be Rs. 1,80,000/- and death gratuity if applicable would be Rs. 3,60,000/-
Commutation of Pension
A Government employee is entitled to commute up to a lump sum of 40% of pension as per the following table:
| Age on next birthday | Commutation value expressed as number of year’s purchase | Age on next birthday | Commutation value expressed as number of year’s purchase |
|---|---|---|---|
| 20 | 9.188 | 51 | 8.808 |
| 21 | 9.187 | 52 | 8.768 |
| 22 | 9.186 | 53 | 8.724 |
| 23 | 9.185 | 54 | 8.678 |
| 24 | 9.184 | 55 | 8.627 |
| 25 | 9.183 | 56 | 8.572 |
| 26 | 9.182 | 57 | 8.512 |
| 27 | 9.180 | 58 | 8.446 |
| 28 | 9.178 | 59 | 8.371 |
| 29 | 9.176 | 60 | 8.287 |
| 30 | 9.173 | 61 | 8.194 |
| 31 | 9.169 | 62 | 8.093 |
| 32 | 9.164 | 63 | 7.982 |
| 33 | 9.159 | 64 | 7.862 |
| 34 | 9.152 | 65 | 7.731 |
| 35 | 9.145 | 66 | 7.591 |
| 36 | 9.136 | 67 | 7.431 |
| 37 | 9.126 | 68 | 7.262 |
| 38 | 9.116 | 69 | 7.083 |
| 39 | 9.103 | 70 | 6.897 |
| 40 | 9.090 | 71 | 6.703 |
| 41 | 9.075 | 72 | 6.502 |
| 42 | 9.059 | 73 | 6.296 |
| 43 | 9.040 | 74 | 6.085 |
| 44 | 9.019 | 75 | 5.872 |
| 45 | 8.996 | 76 | 5.657 |
| 46 | 8.971 | 77 | 5.443 |
| 47 | 8.943 | 78 | 5.229 |
| 48 | 8.913 | 79 | 5.018 |
| 49 | 8.881 | 80 | 4.812 |
| 50 | 8.846 | 81 | 4.611 |
[Basis: LIC(94-96) Ultimate Tables and 8.00% interest]
Illustration: An employee with last basic pay of Rs. 30,000/-, qualifying service 22 years, then pension is Rs. 15,000/-, Commutation is Rs. 15,000 x 40% = Rs. 6000/-. If the age at next birthday is 61 years then Commutation Values for Pension (CVP) from the above table = Rs. 6000 x 8.194 x 12 = Rs. 5,89,968/-, Reduced pension is Rs. 9000/-.
Finance, Family Pension, Gratuity, Pension