THE FUNDAMENTAL RULES OF THE TAMIL NADU GOVERNMENT

General Principles regarding recovery of contributions for leave-salary and pension.(4) In the case of transfer of Government servant to foreign service it should be stipulated that thecontribution for pension/Contributory Provident Fund and leave-salary or for pension. ContributoryProvident Fund alone, as the case may be, will be recoverable at the rates in force from time to timein accordance with orders issued in rule 116.(5) A Government servant who is a subscriber to the Contributory Provident Fund, Tamil Nadu,and who is transferred to foreign service shall pay monthly subscriptions calculated on the rate of paydrawn in foreign service. The foreign employer or the officer himself, according to the arrangementmade under clause (c) of Rule 115, shall pay in addition for the period of active foreign service at suchtimes as Government may prescribe in each case, contribution determined by the formula x+xy,where x equals the amount which would have been credited monthly to the subscriber’s account inthe Provident Fund had he not proceeded on foreign service, the rate of pay drawn by him in foreignservice being regarded as his “emoluments” for this purpose, and y equals the fraction which theamount recoverable as leave-salary contribution, bears to pay drawn in foreign service.[G.I., F.D., Resolution No.F.33 (5)R-II/41, dated 8th January 1941.](6) In all cases of transfer to foreign service in which the liability for making contributions onaccount of Pension/Contributory Provident Fund and leave-salary rests on the transferee, it shall benecessary to secure a letter from the transferee addressed to the foreign employer to pay to the StateGovernment from his salary a specific monthly sum which would be based on the foreign servicecontributions which the employee himself has to pay. The issue of such a letter would enable theforeign employer lawfully to effect the necessary deductions from the Government servant’s salaryand remit it to the State Government. A provision to this effect should be incorporated in all cases offoreign service where the transferee is himself liable for payment of foreign service contributions.In order to avoid procedural difficulties and to enable the Accounts Officer to report lapses toGovernment promptly, the contributions shall be remitted to the concerned Accounts Officer by meansof Demand Drafts. However, where it is not possible to issue demand drafts, the, contributions maybe remitted by means of cheque.(Memo. No. 89486 F.R.63-2, dated 6th November 1963.)(7) Contributions towards the leave-salary and pensionary contributions of the subordinates of theCo-operative Department and the Department of Handlooms and Textiles lent to foreign service underco-operative societies and other institutions such as Tamil Nadu Khadi and Village Industries Boardshould be recovered in accordance with Fundamental Rule 127. If the person lent is allowed anyadditional pay during foreign service, the rate of leave-salary contribution arrived at underFundamental Rule 127 should be increased pro-rata by the rate of percentage addition on paysanctioned during foreign service.(Memorandum No.20464-A-C.S.R.2, Finance, dated 20th March 1953.)(8) In respect of temporary Government servants in foreign service, pension contribution should berecovered from the foreign employer at the rates prescribed in Fundamental Rule 116.(G.O. No. 494, Finance, dated 24th March 1953 and Memorandum No. 3346 C.S.R.1, Finance,dated 7th May 1963.)Note.—In the case of a non-permanent Government servant officiating in more than one post atthe time of proceeding on foreign service recovery of pension contribution shall be based on theprescribed percentage of the maximum of the grade of the lower of the officiating posts.(Finance Memorandum No.71403/F.R./59-1, dated 21st July 1959.)(9) Pension contribution shall be recovered from the foreign employer on special pay also, whichthe Government servant would have drawn in his parent department but for his deputation on foreignservice, in addition to the contribution on the maximum of the substantive pay when such special paycounts for pension.Explanation 1.—Deleted.Explanation 2.—For computing the length of continuous service in the higher post, all the periodstaken into account under Article 486-B (ii) of the Civil Service Regulations shall be taken into account.Explanation 3.—Consequent on the introduction of Article 486-C of the Civil Service Regulations“Pay” as defined in Rule 9 (21) of the Fundamental Rules, which an Officer received immediately172