GOVERNMENT OF KERALA Abstract
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1 GOVERNMENT OF KERALA Abstract Pension- National Pension System for State government employees and All India Service (Kerala Cadre) officers- Realization of regular contribution in respect of deputation staff - guidelines -reg. FINANCE (PENSION-A) DEPARTMENT G.O.(P) No. 96/2015/Fin. Dated,Thiruvananthapuram Read: 1. G.O. (P) No. 298/2010/Fin dated G.O. (P) No. 20/2013/Fin dated G.O. (P) No. 622/2013/Fin dated Cir.No.07/2014/Fin dated O R D E R As per the Government Order read first and second above, National Pension System(NPS) has been implemented in the state for All India Service (Kerala Cadre) officers who are recruited on or after and for the state government employees who are appointed on or after Further, Government have issued the guidelines and procedure to be followed for the acquirement of PRAN and for the remittance of contributions to the pension fund in respect of National Pension System vide Government Order and Circular read third and fourth above.now Government are pleased to issue the following guidelines and accounting procedure to facilitate the realization and transfer of NPS contributions in respect of AIS officers and State Government employees who have undergone on deputation and also in the case of those who receive salary through Demand Draft/Cheques in the state. I. General Guidelines (i) Every subscriber of NPS in the state who proceed on deputation/drawing salary by way of Demand Draft/Cheques shall ensure that they have acquired the Permanent Retirement Account Number(PRAN) as envisaged in the circular cited. It shall be the responsibility of the parent 1
2 Drawing & Disbursing Officer(DDO)/Appointing Authority to ensure prompt registration of the subscriber with Central Record Keeping agency(cra) within the stipulated time and that too before the subscriber proceeds on deputation. Those who have already proceeded on deputation without acquiring PRAN shall obtain the PRAN immediately. (ii) The contributions in respect of emloyees who are on deputation and in the case of those who are working under certain schemes where the salary is disbursed through Demand Draft/Cheques shall be received directly in treasuries through a seperate system available in the treasury for this purpose. (iii) In the case of NGOs under deputation, the parent DDO and nearest banking treasury officer concerned shall act as the DDO and DTO respectively of the subscriber, but for the SDOs/AIS officers, the banking treasury officer nearest to their offices shall act as the DDO/DTO of the subscriber. II Duties of the Drawing and Disbursing Officer (i) The officer who is acting as the Drawing & Disbursing Officer of the subscriber on deputation shall recover/deduct appropriate portion of the NPS contribution as envisaged in the circular cited from the salary of the subscriber and send it along with the equal matching employer contribution by way of Demand Draft in favour of the bank where the respected treasury is attached with, to the parent Drawing & Disbursing Officer of the subscriber from which office he/she relieved for deputation.the NPS contributions in respect of SDOs/AIS officers shall be remitted directly in the banking treasuries nearest to their offices by the same means. (ii) The parent DDO who receives the Demand Draft shall present it along with the necessary treasury chalan and the schedule (I) in the banking treasury attached with the particular office/nearest banking treasury as the case may be for remittance. The DDO of the subscribers who are drawing salary by way of cheques/demand Draft etc. shall make payment of the NPS 2
3 contributions of the subscribers in his office by way of Demand Draft as detailed herein. (iii) Every DDO of the subscriber who receive the salary through Demand Draft/cheques or NPS contribution through Demand Draft shall keep separate records and registers of the following. a) Details of the Demand Draft, employee contribution and employer contribution received towards NPS contribution. b)details of remittance made in the treasuries etc. c)all other records as per the directions in the government orders issued from time to time. (iv) The officer who is acting as the DDO of the subscriber on deputation/who are drawing salary by way of Demand Draft/cheques shall commence the recovery of the regular NPS contribution from the salary for the month of February III Duties of the Treasury Officer and Accounting Procedure (i) The treasury officers shall have the responsibility of the collection and remittance of NPS contributions in respect of employees who have undergone on deputation/employees drawing salary through Demand Draft/cheques to the trustee bank. (ii) The regular employee contributions in respect of AIS officers and state government employees shall be credited under the head(s) of account ' ' and ' ' respectively. (iii) The matching regular employer contributions in respect of AIS officers and the state government employees shall be credited under the head(s) of account ' ' and ' ' respectively. (iv) The treasury officer shall arrange payment of the amount so credited under `8342' by meeting the expenditure by debit to the respective head(s) of account under the major head '8342' in Form Number TR-42 to the trustee bank through agency banks on the same day itself(t0). (v) The treasury officer concerned shall prepare the subscribers contribution file(scf) and validate it by running it through the file validation utility(fvu) of the CRA. This SCF shall be uploaded to the NPSCAN of the 3
4 CRA and generate contribution submission Form(CSF). Using this CSF, the treasury officer shall make payment of the contributions to the trustee bank through the agency bank. (vi) The treasury officer shall keep separate records of the following. a) Subscriber contribution records. b) Trustee bank payment records and supporting schedules. c)records in respect of SCF and CSF. d)daily/weekly/monthly statements of transfers to and from the head of account '8342'. e) All other records as per the provisions of Kerala Treasury Code and Other Government Orders issued from time to time. IV The procedure to be followed for the recovery and remittance of backlog contributions pending prior to the period of commencement of subscription of regular contribution, remittance of contributions recovered but kept in the bank accounts of the employer etc. will be issued separately. V Any undue delay/lag in the realization and remittance of contributions/transfer of funds to the Trustee bank will be viewed seriously and stringent action will be taken against the responsible officers. By Order of the Governor, Dr.K.M.Abraham Additional Chief Secretary(Finance) The Director (Services), Department of Personnel and Training, Ministry of Personnel, Public Grievances and Pension, Government of India The Principal Accountant General (G&SSA) Kerala, Thiruvananthapuram. The Principal Accountant General (A&E), Kerala, Thiruvananthapuram. The Accountant General (E&RSA), Kerala, Thiruvananthapuram. All Heads of Department All Departments and Sections of the Secretariat All Public sector undertakings/universities/boards/corporations etc. The Director of Treasuries, Thiruvananthapuram The Secretary, Kerala Public Service Commission, Thiruvananthapuram (with CL) The Registrar, Kerala Lok Ayukta, Thiruvananthapuram The Registrar, Kerala Administrative Tribunal,Thiruvananthapuram (with CL) The Secretary, Ombudsman for Local Self Government Institutions, Thiruvananthapuram 4
5 The Advocate General, Kerala, Ernakulam (with CL) The Additional Secretary to the Chief Secretary to Government All Additional Chief Secretaries/ Principal Secretaries/ Secretaries/ Special Secretaries/Additional Secretaries/Joint Secretaries/ Deputy Secretaries/Under Secretaries to Government The Secretary to Governor, Raj Bhavan, Thiruvananthapuram The Private Secretary to the Speaker/Deputy Speaker of the Kerala Legislative Assembly The Secretary, Kerala State Human Rights Commission, Thiruvananthapuram The Secretary, Kerala State Women s Commission, Thiruvananthapuram The Private Secretaries to the Chief Minister and other Ministers The Private Secretary to the Leader of Opposition The State Election Commissioner, Kerala, Thiruvananthapuram The Chief Information Commissioner, Kerala, Thiruvananthapuram (with CL) All District Treasury Officers/Sub Treasury Officer The Director, Information and Public Relations, Thiruvananthapuram The Nodal Officer, Stock File/Office Copy Forwarded By Order Section Officer 5
6 For the use of DDO Annexure I (vide G.O.(P) No.96/2015/Fin Dated ) National Pension System(NPS) to employees on deputation Schedule(regular contribution) showing the details of remittance towards employee as well as employer contribution for the month of under Tier-I Name of Treasury: Name of department: Treasury Officer Reg.No.: Department Code DDO code DDO reg.no. Sl. No. PEN PRAN Name of Officer Designation Name of office where the employee is presently deputed No. and Date in the DD Employees contribution amount Employer contribution amount Total contribution amount (Rs.) (Rs.) (Rs.) Remarks Grant Total Grant Total(as in column 10)Rs...(in figures) Rupees...(in words) Signature of the DDO with designation and date
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