Clarification on modalities of transfer of NPS - DoPT Orders dt. 11.10.2018
No.49014/2/2014-Estt.(C)-PT.I
Government of India
Ministry of Personnel, PG and Pensions
Department of personnel & Training
North Block, New Delhi
Dated: 11th October, 2018
OFFICE MEMORANDUM
Subject:
Clarification on modalities of transfer of the NPS contribution to casual labourer with temporary status to their GPF accounts.
The
undersigned is directed to refer to this Department's 0M
No.51016/2/90-Estt (C) dated the 10th September, 1993 vide which a
scheme for grant of temporary status to the casual employees was framed.
The scheme applied to those casual labourers who were in employment on
the date of the issue of the 0M and had rendered one year of continuous
service in Central Government offices, which meant that they must have
been engaged for a period of at least 240 days (206 days in the of
offices observing days week). The scheme did not apply to Departments of
Telecom & posts and Ministry of Railways.
2. As the scheme,
after rendering three years' continuous service after conferment of
temporary status, the casual labourers were to be treated at par with
temporary Group 'D' employees for the purpose of contribution to the
General Provident Fund. Further, after their regularisation, of the
service rendered under temporary status was to counted for of retirement
benefits.
3. As per para 8 of the scheme, two out of every three
vacancies in Group 'D' in respective offices where the casual labourers
had been working was to be filled up as per extant recruitment rules and
in accordance with the instructions issued by Department of Personnel
and Training from amongst casual workers with temporary status. However,
regular Group 'D' staff rendered surplus for any reason would have
prior claim for absorption against existing/future vacancies.
4.
Vide the O.M. No.49014/1/2004 -Estt.(C) dated the 26th April, 2004, the
above scheme was reviewed in light of introduction of New Pension Scheme
in respect of appointed to the Central Government service on or after
1.1.2004. These casual labourers with temporary Status were now to be
considered under the NPS and their underlying amount in GPI was credited
to them.
5. The 0M dated 26th April, 2004 was quashed by various
benches of CAT/High Courts who had decided that the scheme could not
modified retrospectively.
6. The position was reviewed in the
light of the Court judgements in consultation with the Department of
Expenditure. It was then decided vide this Department's O.M. No.
49014/2/2014- Estt(C) dated 26.02.2016 and 0M. No. dated 28.07.2016 that
the casual labourers who had been granted temporary status under the
scheme, and have completed 3 years of continuous service after that were
entitled to contribute to the General Provident Fund. It was also
decided that of the service rendered under temporary status would be
counted for the purpose of retirement benefits in respect of those
casual labourers who have been regularised in terms of para 8 of the 0M
dated 10.09. 1993. This was applicable to all casual labourers covered
under the scheme Of 1993 whether they were regularised before or after
31.12.2003.
7. It was emphasised that the benefit of temporary
status is available only to those casual labourers who were in
employment on the date of the issue of the 0M dated 10th Septetmber,
1993 and were otherwise eligible for it. No grant of temporary status is
permissible after that date. The employees erroneously granted
temporary status between 10.09.1993 and the date of Hon'ble Supreme
Court judgement in Union Of India And Anr vs Mohan Pal. 2002 (3) SCR
613, delivered on April, 2002, will however be deemed to have covered
under the scheme of 10.09.93.
8. Subsequent to the issue of this
Department's O. M. 49014/2/2014-Esst(C) dated 26.02.2016 and O.M. No.
49014/2/2014-Estt(C) dated 28.07.2016 several Ministries/ Departments
were seeking clarifications as regards to the modalities of transfer of
the amount lying in the NPS account to the GPF account of these casual
labourers. The matter has been examined in consultation with D/o
Pensions & Pensioners' Welfare, D/o Financial Services and D/o
Expenditure.
9. D/o Pension and Pensioners' Welfare have
clarified/ stated that the employees' share or the NPS subscription with
interest should withdrawn and deposited in the GPE accounts if these
CL-TS regularized after 31.12.2003 and the Government share with
interest accrued under NPS should be deposited in Government's account.
10.
Controller General of Accounts (CGA) have furnished following
clarifications vide letter No. dt 11.03.2016 on a similar matter which
are as under:
(i) Adjustment of Employees contribution in Accounts:-
Amount may be credited to individual GPF Account and the account may he
recasted permitting up-to-dare interest (Authority-FR-16 & Rule /
of GPF Rules)
(ii) Adjustment Of Government contribution under NPS
in Accounts. TO be accounted for as (-) Dr. to object heads Recoveries
under major Head 2071- Pension and Other Retirement benefit-Minor Head
911- Deduct Recoveries Of over payment (GAR 35 and para 3.10 of List of
Major and Minor Heads of Accounts)
(iii) Adjustment of increased
value of subscription on account of appreciation of investment- may be
for crediting the amount Govt. account under Contribution towards
pensions and other Retirement Benefits 800- Other Receipts (Note under
the above Head in LMMHA).
11. The principle
underlying the consideration of the case of CL(TS) is that Casual
labourers Who were covered under the scheme Of 1993 and have been
regularised in terms Of the above scheme were entitled to GPF and Old
Pension scheme even if they were regularised after 31.12,2003.
12.
Furthermore. as per Dio Expenditure/CGA, if the kr•nefits under old
pension scheme are to allowed to a retired employee, who had contributed
towards NPS at any stage. the entire NPS accumulations i.e. employee's
contribution + Government's matching contribution + appreciation thereon
should be remitted into the accredited bank of the PAO concerned and
the accounting procedure will be same in this case as prescribed at par
10 above.
13. All Ministries/Departments are requested to settle
the matter explained amve If any further clarification is needed in the
matter, they should approach CGA (Controller General of Accounts)
directly, since CGA is the accounting agency and is competent to clarify
the matter.
sd/-
(N.Sriraman)
Director (Establishment)
Source:
https://dopt.gov.in/
