ZONAL RAILWAY TRAINING INSTITUTE

SOUTHERN RAILWAY
TIRUCHCHIRAPPALI

SPECIAL COURSE

ON

PAY AND ALLOWANCES

STUDY MATERIAL
 SOUTHERN RAILWAY

OFFICE OF THE PRINCILPAL,

ZONAL RAILWAY TRAINING INSTITUTE,
TIRUCHCHIRAPPALLI 620 001

Dated 25th January, 2008

FOREWORD

I am happy to associate in the publishing of the booklet on ‘PAY AND

ALLOWANCES’ for the use of our trainees. The notes contain the latest
developments on the said subject. I am sure this booklet will be of good help to
the staff who deal with staff problems.

I take this opportunity to congratulate the SPO / Training and the

Instructor / Establishment for the special efforts they have taken to print out the
booklet.

C. BALACHANDRAN
PRINCIPAL
 SOUTHERN RAILWAY

OFFICE OF THE PRINCILPAL,

ZONAL RAILWAY TRAINING INSTITUTE,
TIRUCHCHIRAPPALLI 620 001

Dated 25th January, 2008

FOREWORD

I have great pleasure in rendering the foreword to a compilation of this

nature. I have gone through this work and find that not only the core topics have
been covered but also others which are complementary to the proper understanding
and appreciation of the subject.

It is noteworthy that cross reference to fundamental rules in the Codes and

Manuals and relevant Railway Board letters has also been provided wherever
required. I have no doubt that this compilation would be of great help in mastering
the subject to those who desire. I place on record my appreciation and
commendation to Shri N.Shanmugarajan, Instructor / Establishment for bringing
out this excellent compilation.

R.K.MOHAN NARAYANAN
SENIOR PERSONNEL OFFICER/TRG.
 INDEX
S.No. Subject Page No.

1 Kinds of Pay

Foreign Service and Deputation

2

3 Increment

4 New Pension Scheme

5 Allowances in General

6 Allowances to Security staff

7 Allowances to Medical Staff

8 Allowances to Officers

9 Attachment of Salary and Over Payment

10 Running Allowances Rule, 1981

11 Fixation of Pay

12 Loans and Advances

13 State Railway Provident Rule

14 Productivity Linked Bonus

15 Pay Bills on Computer

16 Application of Computer in Personnel Branch

17 Income Tax Working Sheet

 1 - KINDS OF PAY
PAY: Pay means the amount drawn monthly by a railway servant as (i) the pay
other than special pay or pay granted in view of his personal qualifications, which has
been sanctioned for a post held by him substantively or in an officiating capacity, or to
which he is entitled by means of his position in a cadre; (ii) Overseas pay, special pay
and personal pay and (iii) any other emoluments which may be specially classified as
pay by the President. (Rule 1303 IREC-II) (Rule 103(35) IREC-I)

AVERAGE PAY: Average pay means the average monthly pay earned during the 10
completed months immediately preceding the month in which the event occurs which
necessitates the calculation of average pay. (Rule 1303 IREC-II) (Rule 103(5) IREC-I)

OVERSEAS PAY: It means the pay granted to a railway servant in consideration of the
fact that he is serving in a country other than the country of his domicile.
(Rule 1304 IREC-II) (Rule 103(34) IREC I)

PERSONAL PAY: It means additional pay granted to a railway servant – (a) to save
him from a loss in substantive pay in respect of a permanent post other than a tenure
post due to a revision of pay or to any reduction of such substantive pay otherwise than
a disciplinary measure; or (b) in exceptional circumstances, on other personal
considerations. (Rule 1305 IREC-II) (Rule 103(37) IREC-I)

PRESUMPTIVE PAY OF A POST: It means the pay to which a railway servant would
be entitled if held the post substantively and were performing its duties; but it does not
include special pay, unless the railway servant performs or discharges the work or
responsibility, in consideration of which the special pay was sanctioned.

It is applicable to a railway servant who is absent from a post for some time but
still remains lien on it. (Rule 1306 IREC-II)

SPECIAL PAY: It means pay an addition to the emoluments of a railway servant / post,
granted in consideration of – (a) the specially arduous nature of duties, (b) a specific
addition to the work or responsibility and includes non-practicing allowance granted to
doctors in lieu of private practice. (Rule 1307 IREC-II) (Rule 103(46) IREC-I)

SUBSISTENCE GRANT: It means a monthly grant made to a railway servant who is not
in receipt of pay or leave salary. (Rule 1308 IREC-II) (Rule 103(46) IREC-I)

SUBSTANTIVE PAY: It means the pay other than special pay and personal pay, to
which a railway servant is appointed substantively or by reason of his substantive
position in a cadre.

In case of a person with a lien on a permanent post under a State Government,

substantive pay means the substantive pay as defined in the relevant rules of the State
Government concerned. (Rule 1309 IREC-II)

TIME SCALE PAY: It means pay which rises by periodical increments from a minimum
to a maximum. Time scales are said to be identical if the minimum, the maximum, the
period of increments and the rate of increment of the time scales are identical.

A post is said to be on the same time scale as another post on a time scale, if the
two time scales are identical and the posts fall within a cadre. (Rule 1310 IREC-II)
(Rule 103(50) IREC-I)
VI-PAY COMMISSION

DEFINITIONS: (Rule-3)

(1) PAY in the pay band means the pay drawn in the running pay bands. R.3(5)

(2) GRADE PAY is the fixed amount corresponding to the pre-revised pay
scales/posts. R.3(6)

(3) BASIC PAY means the pay drawn in the prescribed pay band plus the applicable
grade pay but does not include any other type of pay like special pay, etc. R.3(8).
In case of Railway Servants in the pay scales of HAG-1 and apex scale, basic
pay means the pay in the prescribed scale.

(4) REVISED EMOLUMENTS means the pay in the pay band plus the grade pay or
the basic pay in HAG+ and above and includes NPA, if any, admissible. R(9).

(5) SCALE OF PAY OF POSTS means the pay band and grade pay or the pay
scale of every post/grade, as applicable. R.4

FEES AND HONORARIA: Fee means a recurring or non-recurring payment to a railway

servant as remuneration for service done by him for a private person or for a public body
from a source other than the Consolidated Fund of India / State / Union Territory whether
made directly or indirectly through the intermediary of Government and it does not
include (i) unearned income such as income from property, dividends and interest on
securities and (ii) income from literary, cultural, artistic, scientific or technological efforts
and income from participation in sports activities as amateur.

Honoraria means a recurring or non-recurring payment granted to a railway

servant from the Consolidated Fund of India / State / Union Territory as remuneration for
a special work of an occasional or intermittent character. (Rule 1334 IREC-II)

PREMIUM AND REWARD: Any railway servant is eligible to receive and to retain
without special permission (i) the premium awarded for any essay or plan in public
competition, (ii) any reward offered for the arrest of a criminal or special service in
connection with the administration of justice, (iii) any reward payable in accordance with
the provisions of any Act / Regulations / Rules, (iv) any reward sanctioned for services in
connection with the administration of the Customs and Excise law. (Rule 1335 IREC-II)

KINDS OF POSTS

Apprentice: Apprentice means a person deputed for training with a view to employment
to railway service, who draws pay at monthly rates from Government during such
training but is not employed in or against a substantive vacancy in the cadre of a
department.
(Rule 103(4) IREC-I)

Gazetted Post: It is a post to which appointment is made by notification in the Gazette

of India. (Rule 103(20) IREC-I)

Officiating Post: It means the railway servant officiates in a post where he performs the
duties of a post on which any other person holds a lien or when a competent authority
appoints him to officiate in a vacant post on which no other railway servant holds lien.
(Rule 103(33) IREC-II)
Permanent Post: It means a post carrying a definite rate of pay sanctioned without limit
of time. (Rule 103(36) IREC-I)

Probationer: It means a railway servant employed on probation in or against a

substantive vacancy in the cadre of a department. (Rule 103(40) IREC-I)

Temporary Post: It means a post carrying a definite rate of pay sanctioned for a limited
time. (Rule 103(48) IREC-I)

Tenure Post: It means a permanent post which an individual railway servant may not
hold for more than a limited period. (Rule 103(49) IREC-I)

Supernumerary Posts: These posts are permanent posts created under special
circumstances for operation for a limited period. (Rule 122 IREC-I)

CLASSIFICATION OF SERVICES

(a) Gazetted : Group-A

: Group-B

(b) Non-gazetted : Group-C

: Group-D

(c) Workshop Staff : Group-C & D (Rule 105 IREC-I)

DIFFERENT SCALES OF PAY

Railway Services (Revised Pay) Rules, 1997

2550 – 55 – 2660 – 60 – 3200

2610 – 60 – 3150 – 65 – 3540 Group D
2650 – 65 – 3300 – 70 – 4000

2750 – 70 – 3800 – 75 – 4400

3050 – 75 – 3950 – 80 – 4590
3200 – 85 – 4900
4000 – 100 – 6000
4500 – 125 – 7000
Group C
5000 – 150 – 8000
5500 – 175 – 9000
6000 – 190 – 9800
6500 – 200 – 10500
7450 – 225 – 11500

7500 –250 – 12000 Group B

8000 – 275 – 13500 (Jr. Scale)

10000 – 325 – 15200 (Sr. Scale)
12000 – 375 – 16500 (JAG) Group A
14300 – 400 – 18300 (JAG/SG)
16400 – 450 – 20000
16400 – 450 – 20900
 18400 – 500 – 22400
22400 – 525 – 24500 (AGM)
24050 – 650 – 26000 (GM)
26000 (fixed)

(RB.No.PC-V/97/1/RSRP/1 dated 16-10-1997) (Rule 107 IREC-I)

^^^^^

2 - FOREIGN SERVICE AND DEPUTATION

(Chapter XX IREC-II)

Foreign Service: It means service in which a railway servant receives his pay with
sanction of Government from any source other than the Consolidated Fund of India /
State / Union Territory. (Rule 103(19) IREC-I)

Foreign service may also be defined as the service of a railway servant with
sanction of the railway administration under a non-Government employer. While in such
service, the railway servant is allowed to maintain his claim to pension and leave
benefits, as if he continued in railway service.

A transfer to foreign service outside India shall be sanctioned by the President

and within India by competent Authority. A railway servant transferred to foreign service
will hold lien in the cadre in which he is included before his transfer. (Rule 2001 IREC-
II)

A railway servant in foreign service will draw pay from the foreign employer from
the date on which he relinquishes charge of his post in Government service.
(Rule 2005 IREC-II)

FOREIGN SERVICE CONTRIBUTION

During foreign service, contribution towards the cost of his pension and the cost
of leave salary must be paid to general revenue either by the railway servant himself or
by the foreign employer. The contributions are not payable during leave taken while in
foreign service. (Rule 2006 IREC-II)

A railway servant in foreign service is entitled to pro forma promotion in his

parent department under the ‘next below rule’.

Rate of contribution: The rates of pension contribution is designed to secure to the

railway servant the pension that he would have earned by service under Government if
he had not been transferred to foreign service.

The rates of contribution for leave salary is designed to secure to the railway
servant leave salary (Rule 2007, 2008 IREC-II)
Calculation: A railway servant drawing Rs.6500 in scale Rs.5000-150-8000, after
completion of 10 years of service transferred to foreign service for a period of one year
within India.

Maximum of scale = Rs .8000 (+)

Pension Contribution: Dearness Pay = Rs. 4000
------------
Rs.12000
-------------
Length of service = 10 years
% of contribution = 10% (Table)*
Monthly rate = 12000 x 10/100
= 1200
Contribution for 12 months = 1200 x 12 = Rs.14400

Leave Salary Group-C = 12% of pay drawn during foreign service

contribution (table)**
12000 + 10% (max.1000) (DDA = 10%)
12000 + 1000 = 13000 x 12/100 = 1560
Contribution for 12 months 1560 x 12 = Rs.18720

· vide Appendix-I, Table-I, IREC-II

** vide Appendix-II. Table-II. IREC-II

Transfer of railway servant to other Govts. / Depts. / Companies / Corpns., etc.

The term deputation / foreign service will cover only those appointments that are
made by transfer on a temporary basis provided the transfer is outside the normal field
of deployment and is in the public interest. The following will not be treated as
deputation / foreign service:
(a) appointment of serving employees made by direct recruitment with open market
candidates;
(b) permanent appointments made by transfer;
(c) temporary appointments made on the basis of personal request of employees.
{Rule 2023(1),(2) IREC-II)}

Exercise of option: An employee on deputation / foreign service may elect to draw

either the pay scale of deputation / foreign service post or his basic pay in the parent
cadre plus deputation (duty) allowance thereon plus personal pay, if any. The option
once exercised shall be final. However, the employee may revise the option under the
following circumstances:
(a) pro forma promotion in the parent cadre
(b) reversion to lower grade in the parent cadre
(c) revision of pay scale of the parent pos.

If the pay in the cadre post revised downward, the pay in the ex-cadre post is also to
be refixed after getting option from the employee. (Rule 2023(3) IREC-II)

Pay fixation: When an employee on deputation from Central Government to Central

Government elects to draw pay in the scale of pay attached to the ex-cadre post, and
the pay may be fixed under normal rules.

When an employee transferred to foreign service and if the pay structure of the
post in parent cadre and that of the ex-cadre post are same, the pay may be fixed under
the normal rules. If the pay structure are different, the pay may be fixed by adding one
increment on the pay of the parent cadre and equated with the pay of the ex-cadre post
in the borrowing organization.

The pay fixed so in the ex-cadre post should not be either less than the
minimum or maximum of that scale of pay.

If the employee is appointed from one ex-cadre to another ex-cadre, the pay in
the second or subsequent ex-cadre post, should be fixed under the normal rules with
reference to the pay in the cadre post only. When the employee is appointed to ex-
cadre post on time scale of pay is identical with the time scale of pay of ex-cadre post
held on an earlier occasion(s), the benefit of officiating will be admissible.

In case, if the employee is appointed to a second or subsequent ex-cadre post(s)

in a higher pay scale than that of the previous ex-cadre post, happens to be less than
the pay drawn in the previous ex-cadre post, the difference may be allowed as personal
pay to be absorbed in future increase in pay. (Rule 2023(4) IREC-II)

DEPUTATION (DUTY) ALLOWANCE

During deputation, this allowance is admissible (a) @ 5% of basic pay subject to

a maximum of Rs.2000 per month when the transfer is within the same station and (b) @
10% of basic pay subject to a maximum of Rs.4000 per month in all other cases.
(6PC-20) (Rule 2023(5) IREC-II)

^^^^^
 3 - INCREMENTS
Employees are eligible for increment in the parent grade or in the deputation
grade provided he has opted for his own grade pay plus deputation (duty) allowance
)or) the time scale of the deputation post. If he has opted for time scale of the
deputation post, notional increment will continue to accrue in the parent grade and taken
into consideration for the purpose of regulation of pay on reversion back to parent post
at the end of tenure. (Rule 2023(6.5) IREC-II)

TENURE OF DEPUTATION / FOREIGN SERVICE

The tenure period is 3 years in all cases except for those posts where a longer
period is prescribed under rules and can be extended in public interest with proper
approval of competent authority. For retention beyond the prescribed tenure, the
borrowing organization should initiate action for extension, 6 months before the date of
expiry of tenure and in no case the employee should not be retained beyond the tenure
unless with the concurrence of the lending organization. (Rule 2023(7) IREC-II)

DEPUTATION OUT OF INDIA

Deputation of a railway servant out of India shall be sanctioned only by the

President while on deputation abroad, the pay and allowances shall be regulated by the
orders of the President and the employee is permitted to draw pay in foreign currency.
(Rule 2024, 2025, 1338, 1339 IREC-II)

INCREMENT (V-PC)

An increment shall ordinarily be drawn as a matter of course unless it is withheld.

The increment shall be drawn as from the 1st of the month in which it falls due, with
effect from 01-11-1973. (Rule 1318 IREC-II) (Para 606(ii) IREM-I)

In case of postponement of increments due to LWP, the postponement will be

worked out as per normal rules and the increment granted from the first of the month.
(Para 606(ii)(b) IREM-I)

In order to arrive at the date of increment, where different periods not counting
for increments, exceeds 29 days, the total of such periods not counting for increments
should be converted in terms of months land days and added to the date of normal
increment to arrive at the actual date of increment. (Para 606(ii) IREM-I)

From To Nature of period Year month Day

14-01-2007 13-03-2007 LWP 0 2 0
15-05-2007 20-05-2007 Suspension 0 0 6
Total period not counted for increment (A) 0 2 6
Date of last increment 01-06-2006
Date of next increment date 01-06-2006 (+) total period not counted for increment (A)

01-06-207 (+) 06 – 02 – 00 = 07-08-2007

But the increment shall be granted from 01-08-2007

RATE OF INCREMENT: (VI-PC)

The rate of increment will be 3% of pay in the pay band and grade pay, which will
be rounded off to the next multiple of 10. The amount of increment added to the existing
pay in the pay band. In case of PB-3, variable rates of increment at 3% and 4% have
been provided and the higher rate of increment will be granted to not more than 20% of
the Officers in PB-3.

DATE OF NEXT INCREMENT: (VI-PC)

There will be uniform date of annual increment, ie., 1st July of every year.
Employees completing 6 months and above in the revised pay structure as on 1st July
will be eligible for increment.

After fixation of pay on 1-1-2006, the first increment will be granted on 1-7-2006
for those employees whose next increment was between 1-7-2006 to 1-1-2007.

In case of employees who had been drawing maximum of the existing scale for
more than a year as on 1-1-2006, the next increment shall be allowed on 1-1-2006, the
next increment shall be allowed on 1-7-2006 in the revised pay and thereafter Rule 10
will apply.

Where an employee reaches the maximum of his pay band, shall be placed in
the higher pay band. At the time of placement in the higher pay band, benefit of one
increment will be given. Thereafter he will continue to move in the higher pay band till
his pay reaches the maximum of PB-4, after which no further increments will be given.

Reckoning service for increments:

(a) all periods spent on duty
(b) all kinds of leave including EXL taken on medical certificate
(c) service in another post
(d) deputation out of India
(e) foreign service
(f) joining time
(g) training period effective from 01-10-1990
(h) officiating and adhoc period
(i) period of probation

Periods not reckoned for increments:

(a) service in another post carrying less pay
(b) extraordinary leave taken not on medical certificate
(c) repeat course without stipend
(d) period of suspension treated as suspension
(e) service in a temporary post which is converted into a permanent post on a
different rate of pay shall not be counted for increments in the later post even
though the duties remain the same
(f) period of dies-non like break in service, etc (Rule 1318 IREC-II)
(g) period of overstayal of leave

PREMATURE INCREMENT

The competent Authority may grant a premature (advance) increment to a

railway servant on a time-scale of pay if he has the power to create a post in the same
cadre on the same scale of pay. The premature increment can also be granted for pay
fixation under certain circumstances and also to remove anomalies in fixation of pay.
(Rule 1321 IREC-II)
 The competent Authority should not exercise his power of granting
premature increments in the following circumstances:
(a) as reward for meritorious work
(b) in disregard of the advices given by the associate finance in any individual case
of fixation of pay;
(c) in disregard of normal rules governing fixation of pay except in case of hardship
or where the circumstances are unusual;
(d) to take into account the monetary benefits allowed in a previous post, for the
purpose of fixing the initial pay on appointment to another post where such
monetary benefits are not permissible.

ADVANCE INCREMENT FOR ACQUIRING HIGHER QUALIFICATION

Advance increments for acquiring higher qualification useful in the discharge of

his duties were granted prior to 02-01-1996. With effect from 02-01-1996, the
increment based incentive scheme was discontinued and one-time lump-sum incentive
scheme was introduced.

INCENTIVE FOR ACQUIRING HIGHER QUALIFICATIONS

The revised scheme will apply to Officers and Staff in Group A, B, & C. This
incentive should be allowed only for the qualifications, the acquisitions of which is
directly related to the functions of the post held by the railway servant or the functions
to be performed in the next higher post and the qualifications should contribute to the
efficiency of the railway servant. In case of qualifications being useful in the discharge of
functions in the next higher grade, the grant of incentive may be considered on actual
promotion to the higher grade. No incentive is allowed for purely academic or literary
subjects. The incentive will not be given for the qualifications which are laid down as
essential or desirable qualifications in the recruitment rules for the post. The quantum of
incentive will be uniform for all posts irrespective of their classification or grade or
department. It is admissible to railway servants who have acquired the higher
qualification fully at their own cost and where the Railway Administration have not borne
any part of the expenses. This incentive can be given only for the higher qualification
acquired after induction into service. No incentive would be admissible if an
appointment is made in relaxation of the educational qualification and if the employee
acquires the requisite qualification at a later date. The qualifications should be
recognized by the All India Council for Technical Education, Department of Electronics,
Deemed University, University or recognized by the Government. Railway servants
acquiring more than one prescribed qualification are eligible for incentives for all such
additional qualifications. The railway servants who avail the incentive should remain in
service for at least three years after acquiring the higher qualification.

GRANT OF LUMPSUM INCRNTIVE

Department Higher qualification Amount

Accounts Intermediate ICWAI / Institute of Chartered Accountants of Rs.4000

+ India / Institute of Chartered Financial Analysts of India
RBSS Final ICWAI / Institute of Chartered Accountants of India / Rs.8000
Institute of Chartered Financial Analysts of India
Intermediate Examination of the Institute of Company Rs.2000
Secretaries of India
Final Examination of the Institute of Company Secretaries Rs.4000
of India
All Technical AMIE Section-A in the relevant discipline Rs.3000
Departments
including AMIE Section-B / Final in the relevant discipline Rs.5000
Stores
Degree in Engg. (B.E ./ B.Tech.) in the relevant discipline Rs.8000

Post Graduate degree or equivalent in Engg. Rs.10000

Stores Dept. + Diploma in Engg. Or studentship course in Materials Rs.4000

Stock Verifiers Management (SMM) of Institute of Material Management
in Accounts Graduate Diploma in Materials Management (GDMM) from Rs.5000
Department Indian Institute of Material Management
Stores PG. Diploma in Materials Management Rs.6000
Department
Chemical & On passing an examination equivalent to a degree in Rs.8000
Metallurgical Metallurgy by Chemists in Railway Laboratories
Personnel On acquiring PG. Diploma in Personnel Management or Rs.6000
Dept. + RBSS Industrial Relations
Traffic Diploma in Marketing and Business Development Rs.4000
Transportation
& Commercial Diploma in Transport Economics Rs.4000

General Ph.D. in the field relevant to the functions of the employee Rs.10000

Diploma or equivalent in Computer Science / Computer Rs.4000

Applications / Information Technology relevant to the
functions of the Government servant
P.G. Diploma in Computer Science / Computer Rs.6000
Applications / Information Technology relevant to the
functions of the Government servant
Degree in Computer Science / Computer Applications / Rs.8000
Information Technology relevant to the functions of the
Government servant
P.G. Degree in Computer Science / Computer Applications Rs.10000
/ Information Technology relevant to the functions of the
Government servant
Public P.G. Diploma in Public Relations Rs.4000
Relations
Personnel P.G. Diploma in Human Resource Development Rs.4000
Department
All Diploma in Financial / Operational Management Rs.4000
Departments
Group-C of Diploma in Statistics Rs.4000
Statistical Dept
Commercial Diploma in Marketing & Sales Management Rs.4000
Department
(RB.No.E(Trg.)1/94(28)/1 dated 17-04-2000) (RB.No.E(Trg.)94(28)/1 dated 21-09-2000)

STAGNATION INCREMENTS (V-PC)

It is admissible to all railway servants, whose maximum scale of pay does not
exceed Rs.22400 and who has been stagnating at the maximum of the pay scale. It will
be equal to the rate of last increment drawn and will be treated as pay for all purposes.
A maximum of three stagnation increments will be allowed after every two years.
STIPEND (V-PC)

Apprentices are required to undergo a prescribed course of training and to pass

such examinations. During the period of training, apprentices are eligible for stipend and
Dearness Allowance. Serving employees recruited to other categories and required to
undergo training have to give an option to draw either stipend with DP / DA as applicable
to fresh recruits + HRA / CCA with reference to their cadre pay and not eligible for
TA/DA and PLB (OR) substantive cadre pay + all allowances and privileges including
TA/DA and PLB. (Rule 1905 IREM-II) (RB.No.PC-IV/2006/Misc/5 dated 17-04-2006)

^^^^^

4 - NEW PENSION SCHEME

A new restructured defined contribution pension system was introduced from 01-
01-2004 for all new entrants, known as New Pension Scheme. The existing Railway
Services (Pension) Rules, Commutation of Pension Rules, Extraordinary Pension Rules
and State Railway Provident Fund Rules are not applicable to the new entrants joining
railway service from 01-01-2004. For the new recruits in the offer of appointment itself it
should be mentioned that they are governed under New Pension Scheme.

SALIENT FEATURES OF NPS:

This system is mandatory for all new recruits from 01-01-2004. The monthly
contribution is 10% of { (Pay + DP) + DA } and effective from 1-1-2006, the contribution
is 10% of { (Pay + Grade Pay) + DA}. The same amount will be matched by the
Railways. Both the amount will be deposited in a non-withdrawable tier-I account. No
amount towards PF should be deducted. In addition to the above pension account,
railway servant may also have a tier-II account at his option. The railway will not make
any contribution to tier-II account. The employee can withdraw a part or whole of the
amount in tier-II account at any time.

At the time of exit, after attaining 60 years of age, 40% of the amount in tier-I
account should be invested into a insurance company and the balance of 60% will be
given to the employee. The insurance company concerned will provide monthly
pension for the life time of the employee.

At the time of exit, before attaining 60 years of age, 80% amount in tier-I account
should be invested into the insurance company and the balance of 20% will be given to
the employee. At present, the voluntary contribution under tier-II account is not in
operation. Therefore, no recoveries should be made towards tier-II account.

Recoveries towards the contribution to tier-I account will commence from the first
of the month following the month in which the employee has joined the service. At the
time of appointment, every railway servant have to furnish, in the prescribed format,
the details of name, designation, scale of pay, pay, date of birth, nominee for the fund,
etc. Each Bill Drawing Officer have to consolidate the above details in respect of all
the railway servants who have joined during the previous month and sent it to the
associate bill-passing Accounts Officer by 7th of each month.

On receipt of the above information, the Accounts Officer will allot a unique 16
digit Permanent Pension Account Number as under:

1st to 4th digits - calendar year in which the account is opened

 5th digit - Ministry code (Railways-5)
6th to 8th digits - Zone / Production Unit code
9th to 11th digits - Accounts Unit code
12th to 16th digits - Employee number (running from January to December)

Once PPAN allotted will not be changed. The Accounts Officer will maintain an index
register with all details and enter the PPAN allotted to the new entrants. The PPAN
allotted will be intimated to the employee. The Accounts Officer will consolidate the
details of new entrants in the prescribed format and send it to FA&CAO by 12th of each
month. Interest @ 8% on the amount in tier-I account will be credited.

When the railway servant is transferred from one accounting unit to another, the
balance in the tier-I account will not be transferred. However, in the LPC the PPAN, the
month upto which the Employee’s contribution and Railway’s contribution has been
transferred to Pension Fund will be indicated. If the employee is transferred during the
month, the recovery under this scheme will be made by the office which draws salary. If
the employee dies while in service the accumulation under tier-I account will be given to
the spouse / dependent.

At the end of each financial year, an annual statement showing the details of
deduction and contribution made by the railways along with the interest allowed. The
encashment of leave salary is admissible on account of retirement / death. Under this
scheme, the Charge Allowance will be included in the pay. In case of running staff, 30%
of pay will be included in the pay.

Clarification is awaited for the following:

(a) retirement gratuity
(b) benefits in the event of death in service
(c) payment in the event of removal/dismissal/resignation

^^^^^
 5 - ALLOWACES IN GENERAL
DEARNESS ALLOWANCE
Chapter VIII IREM-I

Dearness Allowance is admissible to all railway servants including temporary

staff, staff paid from contingencies, piece workers, workshop staff and apprentices
drawing stipend. The apprentices recruited under the Apprentices Act, 1961 are not
eligible for dearness allowance. DA will be calculated on the basic pay, dearness pay,
stagnation increment and NPA. It is revised based on the increase in All India Central
Price Index base 1982 twice in a year, ie. from 1st January and 1st July. (Rule 1402
IREC-II)

In case of running staff, DA should be calculated on the basic pay plus the pay
element of running allowance.

A railway servant under suspension, is entitled to DA on the actual subsistence

allowance admissible from time to time. (Rule 1411 IREC-II)

This allowance is admissible during any period of leave other than EXL, in or
outside India and any portion of leave preparatory to retirement spent outside India. In
case of leave preparatory to retirement in India it is admissible only during the first 180
days and in case of terminal leave, it is admissible only during the first 120 days.
(Rule 1412(i)(a) IREC-II)

This allowance is admissible on leave salary sanctioned during study leave

whether in India or abroad. (Rule 1413 IREC-II) It is admissible during LAP / LHAP
outside India except leave preparatory to retirement. (Para 813(b) IREM-I)

In case of workshop staff, it is admissible in full during unpaid holidays.

(Rule 1414 IREC-II)

It shall be calculated on the pay in the pay band & grade pay and non-practicing
allowance and not on any other kind of pay like, special pay, personal pay, etc.,
(RB.No.PC-V/97/1/7/14 dated 16-10-1997)

The DA admissible to all categories of railway servants are as follows:

Date from which payable Rate of DA per mensem

1-1-2006 Nil
1-7-2006 2% of BP + NPA
1-1-2007 6%
1-7-2007 9%
1-1-2008 12%
1-1-2008 16%

DEARNESS PAY

With effect from 01-04-2004 and upto 31-12-2005, DA equal to 50% of the basic
pay has been merged with the basic pay and shown distinctly as Dearness Pay. DP
shall be counted for the purposes like payment of allowances, transfer grant, retirement
benefits, contribution to PF, License fee and also various advances.
 The entitlements for privilege passes / PTOs, TA/DA while on tour & transfer and
Government accommodation shall be on the basis of the basic pay only without taking
into account Dearness Pay.

In case of pensioners, Dearness Relief equal to 50% of the pension shall be

merged with pension and shown distinctly ad dearness Pension.

Dearness Allowance / Dearness Relief converted into Dearness Pay / dearness

Pension shall be deducted from the DA / DR. (RB.No.PC-V/2004/A/DA/1 dated
11-03-2004)

DP shall be reckoned for the purpose of calculation of incentive / PCO allowance

in Railway workshops and Production Units. (RB.NoPC-V/2004/A/DA/1 dated 27-07-
2004)

All allowances such as Dual charge allowance, Subsistence allowance, Teaching

allowance, etc., shall be calculated on the basic pay plus dearness pay. DP is variable
due to increase or decrease of basic pay in the event of annual increment, promotion,
punishment, etc. Amount to be recovered towards RELHS at the time of retirement is
calculated on the basis of basic pay plus dearness pay. (RB.No.PC-V/2004/A/A/DA/1
dated 25-08-2004)

In case of running staff, DA shall be calculated in the following manner: (V-PC)

(1) Basic pay = Rs.5000

(2) Pay element @ 30% of basic pay = Rs.1500
(3) DP @ 50% of ( BP + 30% of BP) = Rs.3250
(4) DA @ 41% of (1) + (2) + (3) = Rs.3998
(RB.No.E(P&A)II-2004/RS-13 dated 30-06-2004)

It is taken into account for calculation of income tax and deduction shall be made
at source. (Para 817 IREM-I)

HOUSE RENT ALLOWANCE

The rates of HRA are as follows:

The classification of cities for the purpose of grant of HRA has been revised as
follows: A-1 = X
A, B-1, B-2 = Y
C & Unclassified = Z

The revised rates are as under:

Classification of cities/towns Rates on (BP+NPA)
X 30%
Y 20%
Z 10%

In respect of those employees, who opt to retain their pre-revised scales of pay,
the pay for the purpose these orders shall also include, in addition to the basic pay in the
pre-revised scales, stagnation increments, Dearness Pay and NPA.

The list of cities/towns classified as X, Y, Z for the purpose of grant of HRA:

Classification Cities/towns
X (6) DLI, BB, HWH, MAS, HYB, SBC
Y (68) SA, TUP, CBE, TPJ, MDU, PDY, CLT, ERS, TVC, BGM,
UBL, DWD, MAQ, MYS
 It is paid to all railway servants, who are not provided with Government
accommodation without producing any rent receipt. It is payable to employees who are
living in their own houses on production of certificates that they are paying property tax
or contributing towards maintenance of the house. (Rule 1703 IREC-II)

When the place of duty falls within the limits of a city, HRA is payable
irrespective of whether is place of residence is within such limits or outside.
(Rule 1705(b)(i) IREC-II)

HRA shall not be granted in the following cases:

(a) when no expenditure is incurred on rent
(b) when Government accommodation is provided
(c) when rent free Government accommodation is shared
(d) when resides in Government / Semi-Government accommodation allotted to
parents / son / daughter
(e) when the spouse is allotted with Government / Semi-Government
accommodation in the same station whether resides in that accommodation or
resides separately.
(Rule 1706(a)(i) IREC-II)

A railway servant, who shares Government accommodation allotted to another

railway / Government employee, is eligible for HRA. (Rule 1706(a)(ii) IREC-II)
(R.B.No.E(P&A)II-96/JCM/DC-2 dated 18-04-1996)

HRA / CCA is admissible during all kinds of leave (except terminal leave) up to
180 days. This limit can be extended to 8 months on medical certificate, in the case of
railway servants suffering from TB, cancer or other ailments, HRA beyond the period of
leave beyond 8 months may be granted by the GM in consultation with FA&CAO.
(Rule 1707(i), (ii) IREC-II)

Railway servants working within a distance of 8 kms. From the periphery of the
Municipal limits of a qualified city are allowed HRA / CCA at the rates admissible in that
city even though they may not be residing within those municipal limits, provided there is
no other suburban municipality, notified area or cantonment within the 8 kms. Limit ;and
that it is certified by the Collector / Deputy Commissioner that the place is generally
dependent for its essential supplies on the qualified city. Such a certificate is valid for a
period of 3 years after which fresh certificate is required. In such cases, the initial
sanction for HRA will be issued by Railway Board. Further extension based on the fresh
certificate is granted by the GM with the concurrence of FA&CAO. (Rule 1707(2)(iii)
IREC-II)

The staff living in sleeper huts, mud huts, tents, barracks and wagon bodies are
granted full HRA provided the railway servants concerned are compelled to live in their
inadequate accommodation in the exigencies of the public service and also incur extra
expenditure on engaging separate accommodation for their families.

The staff living in pucca gang-huts are not eligible for HRA.
(RB.No.E(P&A)/II/90/FE-4/5(HRA) dated 23-9-93)

COMPENSATORY (CITY) ALLOWANCE

Consequent upon the decision taken by the government on the recommendation

of the Sixth Pay Commission, Compensatory (city) Allowance stands abolished
TRANSPORT ALLOWANCE

It is granted, to suitably compensate the expenses incurred on account of

commuting between the place of residence and place of duty.

The employees are entitled to transport allowance at the following rates:

Employees drawing grade pay Rate of transport allowance (pm)

In 13 cities* Other places
Rs.5400 and above 3200 + DA 1600 + DA
a) 4200, 4600 & 4800
b) below 4200 but drawing pay in 1600 + DA 800 + DA
the PB 7440 and above
Below 4200 and pay in the PB below 7440. 600 + DA 400 + DA
*DLI, BB, MAS, HWH, HYB, SBC, ADI, ST, NGP, Pune, JP, LKO, CNB

The grant of transport allowance is subject to the following conditions:

1) The blind or OPH are eligible for double the normal rate, subject to a minimum of
Rs.1000 per month.

2) This allowance is not admissible to those employees who have been provided
with the facility of Government transport for journeys from office to residence
and vice-versa.

3) Officers drawing grade pay of Rs.10000, Rs.12000 and those in the HAG+ scale,
who are entitled to the use of official car shall be given an option to avail either
the existing facility to use the official car or to draw the transport allowance @
Rs.7000+DA thereon.

4) This allowance is admissible to those employees provided with official

accommodation within one kilometer of office or within a campus housing the
place of work and residence.

5) In case of employees who are presently availing the facility of RCP of any type
(including School Car pass) or workmen trains, an option may be given either to
continue such facility or payment of transport allowance as admissible from the
date of surrendering of such passes.

6) In respect of those employees who opt to retain their pre-revised scales of pay,
the corresponding grade pay and pay in the pay band of the post occupied on 1-
1-2006 as indicated in RSRPR, 2008 would determine the allowance under these
orders.

The order shall take effect from 1-9-2008.

NATIONAL HOLIDAY ALLOWANCE

The non-gazetted staff, who do not enjoy public holidays and booked on duty on
National Holidays are compensated as under, effective from 01-09-2008.

(RB.No.E(P&A)I-2004/HL-1 dated 13-09-2005)

It is payable at full prescribed rate in the following circumstances:

 (a) when the rest day and the National Holiday falls on the same day;
(b) in case of shift duty staff, have performed part duty on such holiday;
(c) when the running staff are on ‘waiting duty’ on a National Holiday;
(d) when the running staff are on ‘light duties’
(e) when the relieving staff travel as passenger on the National Holiday to the HQ
after performing duties at out-stations
(f) Railway Territorial Army personnel, who have opted for railway pay and
allowances during embodiment
(g) open line staff booked on line duty on National Holiday, whether drawing TA/DA
or not

It is not payable in the following cases:

(a) Gazetted officers

(b) RPF staff
(c) Office staff who are eligible for public holiday

It is given to 50% of the gangs in turn instead of giving compensatory rest in lieu of
NHA. There should be a stricter control and supervision regarding booking of staff on
National Holidays.

NIGHT DUTY ALLOWANCE

It is granted to (i) non-gazetted staff irrespective of their pay limit, (ii) Workshop
staff, (iii) staff who are working in Confidential Capacity & (iv) RPF / RPSF staff, for all
duties performed between 22-00 hours to 06-00 hours. The rate of NDA will be revised
whenever fresh DA is sanctioned. The rates of NDA with effect from 01-07-2007 are
given as under for different classifications under HOER and Workshop staff:

While calculating the total hours of weightage earned during a wage period, the
fraction of an hour lis treated as an hour if it is half an hour or more but if the fraction is
less than half an hour, that should be omitted from the total.
(CPO/MAS No.P(B)64/P/Vol.8 dated 10-01-1994)

TRAVELLING ALLOWANCE

Different kinds of TA
(a) Permanent (or) Consolidated TA
(b) Conveyance allowance
(c) Mileage allowance
(d) Daily allowance
(e) Actual cost of traveling (Rule 1604 IREC-II)

PERMANENT OR CONSOLIDATED TRAVELLING ALLOWANCE

It is granted by the Ministry of Railways, to railway servants whose duties require

him to travel extensively. For journey by rail on open line, passes shall be issued. GM
may also sanction such allowance to railway servant5s who are away from HQ on duty
for more than 20 days in a month on the average. It is not admissible during leave
(except Casual Leave), temporary transfer and joining time. The amount of CTA is fixed
on the basis of number of days an employee is likely to be on tour as per the roster.
(Rule 1605 IREC-II)

Entitlements for journeys on tour:-

 (A) Journeys byAir (within the country)
(B) Journeys byAir (International)
(C) Journeys bySea
(D) Journeys byRoad - Travel by bus/auto
- Mileage allowance
- Mileage allowance for journey on bicycle / foot
(E) Daily allowance on tour

JOURNEY BY AIR: (within the country)

Rule 1636/R-II is revised as follows:

(a) Officers drawing GP of Rs.10000, 12000 and HAG+ and above may travel
by Business/Club class.
(b) Other Officers and non-officials, authorized to travel by air, may travel by
Economy class.

Henceforth, all mileage points earned by Railway employees on tickets

purchased for official travel shall be utilized by the Railway for other official travel by
their Officers. With effect from 23-9-2008 any usage of these mileage points for
purposes of private travel by an Officer will attract departmental action.

JOURNEY BY AIR: (International)

1) Officers above the level of Secretary to I class

Government
2) Officers drawing grade pay Rs.10000 and above Business/club class
and those in HAG+ scale
3) Others Economy class

JOURNEY BY SEA / RIVER:

1) Officers drawing grade pay Rs.5400 and Highest class

above & HAG+ scale and above
2) Grade pay Rs.4800, 4600, 4200 If only two classes, the lower
class
3) Grade pay Rs.2800 & 2400 If only two classes, the lower
class // If 3 classes, the middle
or II class
4) Officers drawing grade pay less than The lowest class
Rs.2400

Travel between the main land and the A&N group of islands and Lakshadeep
group of island by ships operated by the Shipping Corporation of India Ltd.

1) Officers drawing grade pay Rs.5400 and Deluxe class

above & HAG+ scale and above
2) Grade pay Rs.4800, 4600, 4200 First / A cabin class
3) Grade pay Rs.2800 & 2400 II / B cabin class
4) Officers drawing grade pay less than Rs.2400 Bunk class

MILEAGE ALLOWANCE FOR JOURNEYS BY ROAD:

Modification of Rule-1607(5)/R-II

Grade pay Entitlement

1) Rs.1000 and above Bus fare including AC bus (or)
At prescribed rate of AC taxi
At prescribed rate for auto
2) 5400, 6600, 7600, 8700, 8900 As above except AC taxi
3) 4200, 4600 4800 “
4) 2400 and above but less than 4200 Bus fare except AC bus (or)
At prescribed rate for auto
5) Below 2400 Bus fare ordinary bus (or) at
prescribed rate for auto

MILEAGE ALLOWANCE:

It is for road journeys and regulated at the following rates at places where no
specific rates have been prescribed either by the Director of transport ofl the
concerned State or of the neighboring State.
a) For journeys performed in own car Rs.16 per km
b) For journeys performed in own scooter Rs.8 per km

The rate of mileage allowance for journeys on bicycle and foot on tour and
transfer is regularized from 60 paise to Rs.1-20.

DAILY ALLOWANCE ON TOUR:

Rule-1611/R-II modified with effect from 1-9-08.
Grade pay DA per day
1) 10000 & above, HAG+ 520
2) 7600 to 8900 460
3) 5400 to 6600 400
4) 4200 to 4800 340
5) Below 4200 210

++++

ENTITLEMENTS FOR JOURNEY ON TRANSFER:

Accommodation & Mileage allowance entitlements:

(a) Journey by air: Officers drawing grade pay of Rs.12,000 and those in pay scale
HAG+ and above may travel by air, at their discretion, to join the new HQ on
transfer. Officers in grade pay of Rs.10,000 may also be permitted to travel by air
with the approval of the Competent Authority. The air fare is admissible for self
only. No family member of any railway servant is entitled to travel by air on
transfer.
(b) Journey by rail: Free passes are issued to railway servants and his family
members.

(c) Journey by road: A railway servant is not entitled to travel by road, between
stations connected by rail. However, between stations not connected by rail a
railway servant and his family members may travel by road. The entitlements for
journeys by road will be same as admissible for the journeys on tour. The mileage
allowance in places where no specific rates have been prescribed either by the
Director of Transport or the concerned State or of the neighboring States is:
i) for journeys performed in own car/taxi : Rs.16 per km.
ii) for journeys performed by auto/own scooter : Rs. 8 per km.
iii) for journey performed on bi-cycle : Rs.1-20 per km.

COMPOSITE TRANSFER GRANT:

In case of transfer involving a change of station located at a distance of or

more than 20 kms. The CTG is computed as follows:
(a) Officers in pay scale of HAG+ and above : One month’s basic pay
(b) Other officers : One month’s pay + grade pay

TRANSFER OF HUSBAND AND WIFE:

(a) Within six months, but after 60 days of transfer of the 50%
spouse
(b) Within 60 days of transfer of the spouse Nil
(c) After a period of six months or more 100%

TRANSPORTATION OF HOUSEHOLD EFFECTS ON TRANSFER:

The rates for transportation of personal effects by road for the place of
residence to the railway station at the old Hqrs and from railway station to the place
of residence, at the new Hqrs is as under:

Grade pay Rate per km for transport by road

Rs.4200 and above Rs.18-00
(Rs.0.30 per kg. per km.)
Rs.2800 Rs.9-00
(Rs.0.31 per kg per km.)
Below Rs.2800 Rs.4-60
(Rs.0.31 per kg per km.)
T.A. ENTITLEMENT ON RETIREMENT

CTG ON RETILREMENT

To settle down at places other than the last station of their duty located at a
distance of or more than 20 kms. the CTG shall be computed as follows:

(a) Officers in pay scale of HAG+ and above : One month’s basic pay
(b) Other officers : One month’s pay + grade pay
The above rates shall automatically increase by 25% whenever DA goes up by
50%.

Daily Allowance is granted for each completed day of absence from the HQ
reckoned from mid night to mid night. When the journey commences and ends on the
same calendar, it is granted at the following proportion of the daily allowance.
 Absence from HQ % of DA

(1) does not exceed 6 consecutive hours 30

(2) does not exceed 12 consecutive hours 70
(3) exceeds 12 consecutive hours 100

If the period of absence from HQ falls on two calendar days, it is treated as 2

days, even the absence does not exceed 24 hours and the Daily Allowance for each day
is granted. (Rule 1615 IREC-II)

It is admissible on holidays and Sundays occurring during the period of tour. It is

not admissible during Casual Leave and Restricted Holiday. However, in case of ½ a
day CL while on tour may be allowed to draw half of the normal daily allowance of that
day. Full daily allowance is granted while on tour away from HQ where board or lodging
are not provided upto 180 days and beyond 180 days no such allowance is admissible.
(Rule 1617, 1618 IREC-II)

While calculating the rate of daily allowance, train’s arrives late less than 15
minutes, the time in the Railway Time Table may be taken as the time of arrival of the
train. (Rule 1620 IREC-II)

When a railway servant makes a journey by road on tour, is eligible for (i) road
mileage, (ii) daily allowance and (iii) toll tax.

Travelling Allowance is admissible in the following circumstances:

(a) for journey on tour (Rule 1619 – 1640 IREC-II)

(b) journeys at or near HQ (Rule 1641 IREC-II)
(c) on transfer in public interest involving change of residence (Rule 1642 IREC-II)
(d) on temporary transfer upto 180 days (Rule 1642 IREC-II)
(e) travel to hill station on duty (Rule 1655 IREC-II)
(f) journeys to attend examination (Rule 1656 IREC-II)
(g) when recalled to duty before expiry of leave and the leave thereby curtailed by
not less than one month (Rule 1664(1) IREC-II)
(h) a railway servant on retirement / family members of deceased employee
(Rule 1666(2) IREC-II)
(i) when a retired railway servant undertakes a journey to attend a departmental
inquiry instituted against him pertaining to his service period(Rule 1666(5) IREC-
II)
(j) when a retired railway servant undertakes a journey to an outstation for perusal
of documents for preparation of his defence in a disciplinary case instituted
against him (Rule 1666(6) IREC-II)
(k) journeys to attend court of law (Rule 1667 IREC-II)
(l) railway servants under suspension to attend departmental inquiry (Rule 1672-R-
II)
(m) when a Railway Medical Officer is called to render medical assistance to a
railway servant or his family at outstation (Rule 1684 IREC-II)
(n) journey on a course of training (Rule 1685 IREC-II)
(o) journeys to attend a levees (Rule 1688(1) IREC-II)
(p) journey to attend conferences, congresses / meetings (Rule 1689 IREC-II)
(q) MPs when attending meetings of RUCC / DUCC / ZRUCC
(r) Journeys for attending selection board of UPSC (Rule 1692 IREC-II)
(s) Journeys in connection with SJAB (Rule 1691 IREC-II)
 (t) Journeys to attend meetings of Railway Institutes, etc. (Rule 1690 IREC-II)

Travelling allowance is not admissible in the following cases:

(a) for the journey to join first post in railway service (Rule 1652 IREC-II)
(b) on transfer where no change of residence is involved (Rule 1642(4) IREC-II)
(c) on temporary transfer beyond 180 days (Rule 1649(ii) IREC-II)
(d) journeys during leave or when proceeding or returning from leave (R.1662/R-II)
(e) employees who are dismissed / removed from service (Rule 1666(4) IREC-II)
(f) railway servants under suspension to attend departmental inquiry if the inquiry is
held at his own request (Rule 1672 IREC-II)
(g) for the journey to procure health certificate on first appointment to Government
services (Rule 1674 IREC-II)
(h) for the journey to visit a Railway Doctor for treatment (Rule 1673 IREC-II)
(i) to those trainees whose normal HQ are at the place of training itself(R.1685(ii)/R-
II)

CTG is not admissible in the following cases:

(a) when there is no change in residence as a result of transfer

(b) in case of temporary transfer not exceeding 180 days
(c) if the transfer is ordered at the request of the employee
(d) in case of mutual transfer ordered at the request of the employee
(e) if the retired employee prefers to stay in the railway accommodation regularized
in the name of any of his family members, after his retirement

When a railway servant, transferred within the same station or to an outstation within
20 kms. of the old station, it shall be granted at the rate of 1/3 of one month’s Pay,
provided there is a change in residence as a result of transfer irrespective of date of
appointment (ie) before or on after 01-05-1976. The term ‘same station’ means area
falling within the jurisdiction of the Municipality / Corporation.

When a railway servant, transferred to an outstation beyond a distance of 20

kms. of the old station provided there is a change in residence, it is granted as under:

Appointment Not availing kit pass Availing kit pass

Prior to 01-05-1976 One month’s Basic Pay + Gr.A,B,C = 80% of one

Dearness Pay month’s Basic Pay + DP
Gr.D = 90% of one month’s
BP + DP
On or after 01-05-1976 One month’s Basic Pay + 80% of one month’s
Dearness Pay BP+DP if car is carried in
VPU
75% of one month’s
BP+DP if car is not carried
in VPU
(Rule 1643(D) IREC-II) (RB.No.F(E)I/2003/AL-28/11 dated 16-02-2004)

Whenever periodical transfers are ordered, the transfer is deemed to be made in

the interest of administration, even when the employees are transferred to the stations of
their choice, accordingly CTG is payable along with all the benefits on transfer account.
(CPO/MAS No.P(R)676/P/Vol.II dated 09-02-1999)
 CTG may be paid along with the settlement dues, if the retiring employee has
already transported his personal effects and has submitted the necessary documentary
proof there for. (RB.No.F(E)I/2001/AL-28/10 dated 14-01-2003)

Advance Claim of CTG:

Appointment % of the admissible amount of CTG

Prior to 01-05-1976 80%

On or after 01-05-1976 75%

DAILY OFFICIATING ALLOWANCE

When a non-gazetted railway servant belonging to the categories as indicated in

the attached Appendix, is put to officiate (a) in posts in continuous shift duties, (b) from a
lower grade to a higher grade, (c) in vacancies where a change of category is involved,
he is eligible for an allowance at daily rates called ‘daily officiating allowance’. P.44 / R-II

It is allowed at daily rates up to 21 days and if the period exceeds 21 days pay
will be fixed at normal rules. This allowance is taken into account for calculation of OT
under HOER and the Factories Act and recovery towards Income Tax. (Rule 1427
IREC-II) (RB.No.E(P&A)I-98/CPC/PA/3 dated 08-03-1999)

FAMILY PLANNING ALLOWANCE

Railway servants who undergone sterilization after having 2 or 3 surviving

children may be granted a special increment in the form of personal pay not to be
absorbed in future increase in pay. The rate of personal pay equal to the amount of the
next increment due and remains fixed during the entire service. This concession is
admissible to only those railway servants who undergone sterilization operation on or
after 04-12-1979. (RB.No.80/H(FW)/7/1 dated 07-02-1980)

Consequent upon the revision of pay scales with effect from 01-01-1986, the rate
of personal pay shall be an amount equal to the lowest rate of increment in the revised
scale of pay. (RB.No.PC-IV/86/Increment/1 dated 09-03-1987)

On recommendation of the V Pay Commission, the employees are eligible for

special increment equal to the lowest rate of increment in the revised scales of pay
applicable at the time of undergoing sterilization. The personal pay is termed as Family
Planning Allowance. It is admissible only to those employees with not more than two
surviving children. (RB.No.PC-V/99/I/6/2 dated 02-09-2002)

It is admissible with prospective effect only (ie) from the 1st of the month following
the date of submission of application. (RB.No.99/H-1/3/7 Part-1 dated 25-02-2002)

In partial modification of RB. Dt.21-7-1999, the FPA will be double the existing
amount subject to a minimum of Rs.210. The allowance will be related to the grade
pay corresponding to the post against which the employee concerned had earned or
will earn the FPA. All other conditions remain unchanged.
 Grade pay FPA
1300 – 2400 210
2800 250
4200 400
4600 450
4800 500
5400 550
6600 650
7600 750
8700 800
8900 900
10000 1000

These orders are effective from 1-9-2008.

TAINING ALLOWANCE

It is admissible at the rate of 15% of the basic pay in the revised scales of pay to
the trainers. It is not granted to the permanent faculty members of the Training
Institutes. The trainers who are granted training allowance are not eligible for special
pay / deputation (duty) allowance. (RB.No.E(MPP)98/13/1 dated 01-05-1998)

HONORARIUM FOR DELIVERING LECTURES IN TRAINING CENTRES

It is payable to visiting lecturers for delivering lectures in Training Centres.

Rs.300 per day For lectures of one hour and 45 mts. Duration subject to a maximum
of Rs.900 per week to Officers of Railway / Central / State
Government in the rank of Jr. Secretary to Government and reputed
academicians / special invitees
Rs.200 per day For lectures of one hour and 45 mts. Duration subject to a maximum
of Rs.600 per week to Officers of Railway / Central / State
Government other than those mentioned above
(RB.No.E(G)99/HO9-18 dated 08-06-2000)

RISK ALLOWANCE
Government servants are facing two kinds of risks, namely (a) contingent risk
and (b) continuous risk. Contingent risk relate to one-time events were the event is
uncertain. Continuous risk relate to those situations where the risk is inherent and
continuous in the occupation itself. Risk Allowance is granted where the risk is
continuous and inherent in the occupation itself. (RB.No.E(P&A)1-97/SP-1/AD-1 dated
27-02-2004)

BAD CLIMATE ALLOWANCE

It is granted to employees posted in unhealthy localities as under, effective from
01-08-1997.

Basic pay Revised pay range Amount per month

(BP+DP)

Below 3000 Below Rs.4500 Rs. 40

3000 – 4499 4500 – 6749 Rs. 80
4500 – 5999 6750 – 8999 Rs.120
6000 – 8999 9000 – 13499 Rs.160
 9000 & above 13500 & above Rs.200

Employees drawing this allowance are not eligible for any Compensatory (City)
Allowance. (RB.No.F(E)I/98/AL-4/2 dated 26-06-1998) (RB.No.F(E)I/2005/AL-4/2 dated
21-02-2006)

SPECIAL (REMOTE LOCALILTY) ALLOWANCE

It is granted to employees serving in different States and Union Territories, in the
specified areas, listed as Part A,B,C and D.

Areas included in
Pay Range Part-A Part-B Part-C Part-D
(Rate of monthly allowance)

Below 3000 300 250 150 40

3000 – 4499 500 400 300 80
4500 – 5999 700 550 450 120
6000 – 8999 1000 800 600 160
9000 & above 1300 1050 750 200

(RB.No.F(E)I/98/AL-4/6 dated 02-09-1998)

SPECIAL COMPENSATORY (HILL AREA) ALLOWANCE

It is admissible to employees with effect from 01-08-1997

Basic pay Revised pay range Rate per month

(BP+DP)

Below 3000 Below 4500 100

3000 – 4499 4500 – 6749 140
4500 – 5999 6750 – 8999 240
6000 & above 9000 & above 300
(RB.No.F(E)I/98/AL-4/8 dated 13-10-1998) (RB.No.F(E)I/2005/AL-4/9 dated 21-02-
2006)

BREAKDOWN ALLOWANCE

It is granted to non-gazetted employees working in Running Sheds and C&W

Depots who are earmarked for attending to breakdown duties and Relief Train Electrical
staff are eligible for this allowance. This allowance is paid at the following rates:

Category of staff Scale of Pay Amount per

month
Unskilled workers, 2550 – 3200
Khalasi Helper, 2650 – 4000 Rs.40
Other Gr.D staff 2610 - 3540
2750 – 4400
Skilled Workers 3050 - 4590 Rs.60

4000 – 6000
Tech./Sr.Tech./Supervisors 4500 – 7000 Rs.80
 4500 – 7000 + 100

JEs and staff in higher scales 5000 – 8000 & above Rs.100

The allowance is not admissible to railway servants, who have failed to turn out
for the breakdown duties within the stipulated time. In addition to this allowance, the
employees are eligible for the following:
(a) priority in allotment of quarters
(b) supply of free food
(c) payment of over time allowance, traveling time to and from accident site is also
taken into account for payment of OT
(d) payment of daily allowance in full as applicable to ordinary localities even the
distance from HQ is less than 6 kms. For periods lesser than 12 hours and
admissible for each breakdown occurring at different places on the same day

Where it is not possible to make arrangements for supply of free food, in

exceptional circumstances, fixed rate may be paid to non-gazetted staff including
Gangmen and Trollymen engaged in breakdown duties as fixed by GM in consultation
with FA&CAO.

All other non-gazetted staff of all departments and Gazetted staff who are called
out in connection with accidents / breakdowns, who are not eligible for BDA are eligible
for the concessions of free food, OTA and Daily Allowance. But the Gazetted staff are
not eligible for cash in lieu of free food.

For the purpose of this rule, a breakdown may be (i) any accident which involves
the calling out of a breakdown train or engine with special staff or equipment or a breach
or wash away on the line which interrupts normal traffic, (ii) snapping of over head
electric traction, (iii) damage / busting of points, (iv) breakdown of inter locked lifting
barriers,
(u) total interruption of communication or of power supply. (Rule 1420 IREC-II)

OUT TURN ALLOWANCE

A teleprinter Operator is eligible for this allowance @ 10 Paise per message

worked in excess of 250 messages during shift duty of 6 / 8 hours. The limit of 250
messages will include all messages including service messages (T-messages). In the
messages, each 44 words is counted as one message. It is computed on daily basis
and paid on monthly basis. (Rule 1421 IREC-II)

WASHING ALLOWANCE

The following Group D & Group C railway servants are eligible for this allowance
@ Rs.60 per month and this is not reduced during the period of any kind of leave:
(a) Group D staff in Schools
(b) Group D staff in Hospitals & Dispensaries
(c) Staff car drivers
(d) Lift attendants
(e) All non-gazetted RPF / RPSF
(f) Casual Labours who are employed as Peons and Motor Drivers
(g) Ambulance Car Drivers
 (h) AC Coach Attendants
(i) Waiting / Retiring Room Attendants
(j) First Class Coach Attendants
(k) Group D staff of Statutory / non-statutory canteens
(l) Safaiwalas working at Railway stations
(Rule 1422 IREC-II) (RB.No.F(E)1/2002/AL-29/1 dated 18-09-2002)

COMPENSATORY (PROJECT) ALLOWANCE

It is granted only for large scale projects and not for the construction of individual
buildings. It is admissible only for such projects which have been declared by special
orders and the construction is spread over a number of years. It is given to compensate
the staff for lack of amenities such as housing, schools, markets and dispensaries, etc.
It is not allowed during leave period exceeding two months.

If the project is located at a place where CCA / HRA or any other special
compensatory allowance are admissible, no project allowance is admissible. It is
revised effective from 01-08-1999 as under:

Pay range Rate per month

Below Rs.3000 Rs.150

Rs.3000 – 4499 Rs.300
Rs.4500 – 5999 Rs.450
Rs.6000 – 8999 Rs.600
Rs.9000 and above Rs.750

The employees whose offices are in the project area but not specifically for the
work of the project are entitled for 50% of the above rate. (Para 708 IREM-I)
(RB.No.E(G)98/AL/12-1 dated 22-09-1998)

COMPENSATORY (CONSTRUCTION / SURVEY) ALLOWANCE

This allowance is allowed to railway servants employed on Construction or

Survey projects at the same rates as application to Compensatory 9Project) Allowance.
It is ordinarily sanctioned for new lines / restorations / surveys and not for doubling
otherwise specified. It is not allowed to Casual Labours. After opening of the sections to
goods and passenger traffic, this allowance may be allowed up to 12 months.

SPECIAL COMPENSATORY (SCHEDULED / TRIBAL AREA) ALLOWANCE

It is granted to employees posted in such areas effective from 01-08-1997. In

places where more than one special compensatory allowance is admissible, the
employees posted in such stations have to exercise an option to choose the allowance
which is more beneficial to them. This allowance is payable as under:

Pay Range Revised pay range Rate per month

(BP+DP)
 Below 3000 Below 4500 40
3000 – 4499 4500 – 6749 80
4500 – 5999 6750 – 8999 120
6000 – 8999 9000 – 13499 160
9000 & above 13500 & above 200

SPECIAL ALLOWANCE TO TRAIN SUPERINTENDENTS OF RAJDHANI TRAINS

This special allowance of Rs.300 per month is granted to staff manning Rajdhani
trains as Train Superintendents / Deputy Train Superintendents drawn from the scale of
Rs.5000 – 8000 and Rs.5500 – 9000. (RB.No.E(P&A)1-2001/JCM/D-2 dated 19-04-
2005)

SPECIAL ALLOWANCE FOR COMMERCIAL CLERKS-IN-CHARGE OF FLAG

STATONS

Commercial Clerks in charge of flag stations, where train passing duties are not
involved are eligible for the special allowance of Rs.40 per month effective from 01-08-
1997, in scales 3200 – 4900, 4000 – 6000. (RB.No.E(P&A)I-98/SP-1/Genl./1 dated
09-10-1998)

SPECIAL ALLOWANCE FOR LIBRARY WORK

Teachers and Clerks are eligible for the special allowance for library work @
Rs.60 per month. (RB.No.E(P&A)I-98/SP-1/Genl./1 dated 09-10-1998)

SPECIAL ALLOWANCE FOR ANNOUNCING DUTIES

Commercial Clerks / Ticket Examiners / ECRCs are eligible for this allowance of
Rs.100 per month for full time and Rs.60 per month for part time work of announcement
at stations in additional to normal duties in scales of Rs.3050 – 4590, 3200 – 4900,
4500 – 7000. (RB.No.E(P&A)I-98/SP-1/Genl./1 dated 09-10-1998)

SPECIAL ALLOWANCE FOR TICKET EXAMINERS

This allowance is paid to Ticket Examiners working in HQs Flying Squad in

scales 4000 – 6000, 4500 – 7000, 5000 – 8000, @ Rs.100 per month.
(RB.No.E(P&A)I-98/SP-1/Genl./1 dated 09-10-1998)

SPECIAL ALLOWANCE TO PEONS

This allowance is paid to the Group-D staff @ Rs.60 / Rs.40 per month for
performing specific duties as detailed below:

Staff Scale of Pay Amount per

month

Peons / Group-D staff working as stencil cutting 2550 – 3200 40

Machine Operator
Peons / Hamals working as Gestetner 2550 – 3200 40
Operators
2550 – 3200 60
Franking Machine Operators
2550 – 3200 40
Cook / Cook mate
2550 – 3200 40
Box Boy
2550 – 3200 40
Hamals / Porters for operation of Hand Cranes
2550 – 3200 60
Group-D staff for exclusively engaged in 2610 – 3540
photocopying job

OVER TIME ALLOWANCE

Where a railway servant is required to perform extra hours of duty beyond the
rostered hours fixed under Rule 8 of Railway Servants (Hours of Work and Period of
Rest) Rules, 2005 (or) the Statutory limits prescribed under Section 132 of Railways Act,
1989, he is eligible for this allowance.

Classification Rostered hours per Statutory limit per week

week

Intensive without P&C 42 45

Intensive with P&C 45 45

Continuous without P&C 48 54

Continuous with P&C 54 54

E.I - G.K.-C, Care Takers,
@ roadside stations with Qrs. 72 75
Within 0.5 Kms. without P&C
E.I - G.K.-C, Care Takers,
@ roadside stations with Qrs. 75 75
Within 0.5 Kms. with P&C
E.I - @ roadside stations and
Qrs. not within 0.5 Kms 60 75
without P&C
E.I - @ roadside stations and
Qrs. not within 0.5 Kms with 64 ½ 75
P&C

Running Staff (for two weeks)* 104* 108*

This allowance is payable either at 1 ½ times (or) 2 times the ordinary rate of pay
as follows, under Rule 10 of RS(HOWPOR) Rules 2005:

Extra hours Rate

Between the rostered hours and the 1 ½ times

statutory limit

Beyond the statutory limit 2 times

Under Rule 10 of RS(HOWPOR) Rules 2005, for the purpose of calculation of

OTA, railway servants are classified in to Average Group and Non-Average Group. The
running staff, operating staff and shift workers are comes under Average Group and
other staff are comes under Non-Average Group. In case of Average Group, average
hour is calculated by computing the hours of work over the averaging periods. The
period of average is two weeks, in case of Intensive and Continuous classification and
also ‘C’ class Gatemen, Care Takers, Saloon Attendants, etc. of E.I. classification. The
period of average is one week in case of other employees in E.I. classification.

The hourly rate of over time is calculated on the basis of rostered hours
over the particular averaging period as under:

Hourly rate of pay Period of Averaging

(Average Group) = ------------------------------- x Monthly Rate / 30
Rostered hours of work
Over the averaging period

Hourly rate of pay = 1

(Non-Average Group) --------------------------------------- x Monthly Rate / 30
Daily rostered hours of work
The monthly rate of pay for the purpose of calculation of OTA :

Employees governed by Factories Act Basic Pay, Dearness Pay, DA, CCA, HRA,
Transport Allowance

Employees governed by HOER Basic Pay, Dearness Pay, DA, CCA,

Transport Allowance
(RB.No.PC-V/97/I/17 dated 09-02-1998 & 09-02-2000)

SPECIAL ALLOWANCE TO GATEMEN

The Gatemen who are posted as Gatemen to man the difficult gates are eligible
for this special allowance of Rs.150 per month. This allowance is not paid in the routine
manner to the senior most persons irrespective of his posting. It is given to the
Gatekeepers posted on identified difficult level crossing only. The special allowance to
such Gatekeepers should be discontinued on transfer to easy gates. For the purpose of
grant of this special allowance, the ceiling of manned level crossings identified as
difficult, restricted to 50% of the total number of manned Civil Engineering level crossing
gates.
(RB.No.E(P&A)I-97/SP-1/CE-1 dated 27-01-2003)

PATROLLING ALLOWANCE TO GANGMEN

This allowance is granted to Gangmen for night patrolling at the rate of Rs.3 per
night with effect from 01-04-2002. It is admissible to permanent Gangmen and Casual
Labour with temporary status. No daily rate Casual Labour should be detailed for this
job. (RB.No.E(P&A)I-95/FE-2/1 dt. 19-03-96) (RB.No.E(P&A)I-2001/JCM/DC1 dt.15-
02-202)

ALLOWANCE TO MISTRIES

Artizan staff working in the Railways are given improved pay scales of pay: –

(1) Skilled Artizan Grade III 3050 – 4590

(2) Skilled Artizan Grade II 4000 – 6000
(3) Skilled Artizan Grade I 4500 – 7000
(4) Mistries 4500 – 7000 + 100
(5) Master Craftsmen 5000 – 8000

The allowance of Rs.100 is also applicable to Mistries (Bridge, Works and

Permanent Way) of Civil Engineering Department. This additional remuneration of
Rs.100 per month to the Mistries will have no additive value and not counted for any
purpose such as determining rates of various allowances, pay fixation on promotion, etc.
(RB.No.PC-V/R-11/17 dated 24-11-1998 & 19-03-2001)

INCENTIVE BONUS

The hourly rate of incentive bonus in Workshops and Production Units following
incentive scheme CLW pattern is as follows, effective from 01-09-1999:

Designation Pay Range Hourly Rate

JE-I 5500 – 9000 26.45

JE-II 5000 – 8000 24.00
Sr. Technicians 5000 – 8000 24.00
Supervisor 4500 – 7000 21.65
Tech. I 4500 – 7000 21.65
Tech. II 4000 – 6000 19.25
Tech. III 3650 – 4590 17.55
Tech. III 3050 – 3575 14.65
Semi skilled 2750 – 4400 13.20
Unskilled 2550 – 3200 12.25

SE 6500 – 10500 15% of Basic Pay per

SSE 7450 - 11500 month

(RB.No.PC-V/981/7/4/1 dated 21-06-1999)

SPECIAL ALLOWANCE TO POWER / CREW CONTROLLERS

Sr. Passenger Loco Pilots / Passenger Loco Pilots who are selected as Power
Controllers / Crew Controllers and also as Chief Crew Controllers are eligible for Rs.600
per month.

Mail / Express Loco Pilots who are selected as Power Controllers / Crew
Controllers are eligible for Rs.1000 per month.

Goods Loco Pilots posted as Power / Crew Controllers are eligible for Rs.450 per
month. (RB.No.E(P&A)II-99/JCM/DC-2 dated 14-07-1999)

PCO ALLOWANCE

The staff of Production Control Organization are eligible for this allowance at the
rate of 15% of the Basic Pay with effect from 01-09-1999. SSEs and SEs posted to
PCO on tenure basis are also eligible for this allowance at the rate of 7 ½ of the Basic
Pay. PCO allowance is not reckoned for any benefit such as DA, HRA, CCA, pension,
gratuity and fixation of pay on promotion. (RB.No.E(P&A)I-99/SP-1/WS-1 dated 10-08-
1999)

HONORARIUM TO INSTRUCTORS
 The Instructors locally engaged to impart yoga training in Railway Training
Centres are eligible for honorarium at the rate of Rs.75 per hour per day per Instructor
subject to maximum of Rs.2500 per month per Instructor with effect from 01-03-2007.
(RB.No.E(MPP)2000/19/1/Pt.(Meditation) dated 23-08-2000) (RB.No.E(MPP)2002/13/2
dated 04-01-2007)

BORDER ALLOWANCE

This allowance is payable to the railway servants working at places within 30

miles of international border of Rajasthan excluding the district, sub-district land Tahsil
headquarters. It is payable at the following rates:

Basic Pay + NPA + SI Rate per month

Below Rs.3000 Rs. 40

3000 – 4499 Rs. 80
4500 – 5999 Rs.120
6000 – 8999 Rs.160
9000 and above Rs.200

It is termed as Special Compensatory (Border Area) allowance effective from

01-08-1997. In places where more than one special compensatory allowance is
admissible, the railway servant have to choose the allowance which benefit them, the
most. Also city compensatory allowance is not admissible when drawing this special
compensatory allowance. (RB.No.E(G)95/AL-12-2 dated 21-06-1999)

FIXED MEDICAL ALLOWANCE

This allowance is admissible to railway pensioners / family pensioners @ Rs.100

per month to those who are residing beyond 2.5 kms. from a Railway Hospital / Health
Units. It is not allowed to those who have retired under Contributory Provident Fund
Scheme. The pensioners have to exercise one time option to avail OPD medical
treatment or to claim this allowance. Those who are availing this allowance of Rs.100
per month are not entitled to receive OPD treatment. However, in case of chronic
diseases (as detailed below), this allowance is admissible in addition to availing of OPD
treatment.(RB.No.PC-V/98/I/7/1/1 dated 21-04-1999 & 01-03-2004)

List of chronic diseases:

(1) All cancers

(2) Psoriasis, Lichen Planus
(3) Haemophilia
(4) AIDS / HIV
(5) Oesteo Arthritis
(6) Rheumatoid Arthritis
(7) Hypertension
(8) All IHD (Ischemic Heart Diseases)
(9) Cardia Failure
(10) Cardiomyopathy
(11) All Valvular Heart diseases
(12) Br. Asthma
(13) C.O.P.D.
(14) T.B.
 (15) Chronic Renal Failure (CRF)
(16) Cirrhosis Liver
(17) Ulcerative Colitis
(18) Diabetes Mellitus
(19) Hypo / Hyper Thyroidism
(20) Parkinsonism
(21) All CVA / Strokes
(22) Schizophrenia
(23) Other Chronic Psychiatry Diseases
(24) Other chronic Heriditory Diseases
(25) Glaucoma.
(CMD/MAS.Lr.No.MD.P.438/RELHS dated 10-01-2006)

SUBSISTENCE ALLOWANCE

A railway servant under suspension / deemed suspension is eligible for LHAP

salary. The amount of subsistence allowance may be increased or decreased by 50% of
the amount admissible during the period of the first three months. DA is admissible on
the basis of such leave salary and eligible for other compensatory allowances on the
basis of pay drawn by the railway servant on the date of suspension. The employee is
required to furnish a certificate that he is not engaged in any other employment,
business, profession or vocation. (Rule 1342 IREC-II)

DEDUCTION FROM SUBSISTENCE ALLOWANCE

(a) Compulsory Deductions:

1) Income tax, if any

2) House rent, Electricity Charges, Water Charges
3) Station / Stores / Workshop debits
4) Diet Charges
5) Doctor’s fee under contract system
6) Recovery towards loan and advances taken from Govt.
7) Over Payment

(b) Optional Deductions:

1) LIC premia
2) Subscription to Railway Institutes and Clubs
3) Co-Operative Society dues
4) Refund of PF loans
5) School fee

(c) Prohibited Deductions:

1) Subscription to PF / VPF
2) Court Attachment
3) Recovery of loss to Government for which the railway servant is
responsible until the issue of formal order fixing responsibility for the
loss.
When over payment is recovered from subsistence allowance, the quantum of
recovery should not ordinarily exceed 1/3rd of the gross amount of subsistence and
other allowances admissible (MC.64 – RB.No.E(D&A)95 RG6-49 dated 01-12-1995)
 ^^^^^

6 - ALLOWANCES TO SECURITY STAFF

ALLOWANCES ADMISSIBLE TO RPF / RPSF

(a) Ration money allowance

(b) Cash compensation for holidays / closed days
(c) Washing allowance

RATION MONEY ALLOWANCE

It is granted up to the rank of Inspector Grade-I (6500 – 10500) @ Rs.585 per

month with effect from 01-04-1998 to 30-08-198 and @ Rs.612 per month with effect
from 01-10-1998. After introduction of this allowance, Extra Duty Allowance for working
more than 9 hours in a day and also the Ration Subsidy are not admissible. During LAP,
it is paid at full rates for the first 60 days and half the rates for the next 60 days. When
RPF/ RPSF staff deployed on Internal Security Duty are eligible for Ration Money at full
rates for a maximum period of six months only. It is fully exempt from the purview of
Income Tax. (Rule 1425(1) IREC-II) (RB.No.E(P&A)1-99/A11/RPF/1 dated 31-05-
1999)

CASH COMPENSATION FOR HOLIDAYS / CLOSED HOLIDAYS

In the exigencies of public service, RPF / RPSF staff are required to perform duty
even on gazetted holidays / weekly rest days / other holidays. Every efforts should be
taken to grant compensatory holiday / rest in lieu of the holiday / rest foregone within the
same week or within the next 30 days. Only in emergent situation, the weekly rest /
gazetted holidays, may be denied and the reasons have to be recorded by the Officer-in-
Charge of the post.

The cash compensation is payable for each day the staff actually worked on
holidays for which it is not possible to grant compensatory off. The total amount of cash
compensation in a calendar year should not exceed one month’s salary comprising of
basic pay, special pay (if any) and dearness allowance.

RPF / RPSF staff are not eligible for NHA for performing duty on a National
Holiday. The term ‘holiday’ includes all the 16 public / gazetted / restricted holidays,
weekly rest days, 2nd Saturdays and 9 National Holidays for the purpose of cash
compensation. (Rule 1425(2) IREC-II)

WASHING ALLOWANCE / NON-GAZETTED STAFF

RPF / RPSF staff are eligible for this allowance @ Rs.30 per month with effect
from 01-08-1997. (Rule 1425(3)(a) IREC-II)

WASHING ALLOWANCE / GAZETTED STAFF

Group-A Officers of RPF / RPSF are eligible for uniform allowance and kit
maintenance allowance as follows:

Type of allowance Rates

Uniform allowance - Initial Grant Rs.6500

Renewal Grant Rs.3000 (after every 7 years)
Kit maintenance allowance Rs.150 per month

The Inspectors in scale Rs.6500 – 10500 who are promoted as Group-A Officers
on adhoc basis are eligible for Renewal Grant at the rate of Rs.425 per month till they
are promoted on regular basis. (Rule 1425(3)(B) IREC-II)

DUTY AND TRAINING / PARADE ALLOWANCE

 It is granted to Civil Defence volunteers while on Civil Defence duty and
attending training / parade as under, effective from 01-04-1996:

Type of allowance Rate

Training Allowance Rs.31 per day per head

Rs.14 per head per day / training of 2 ½

Training / Parade Allowance
(RB.No.97/W(CD)/BC dated 02-09-2005
hours duration but not less than 1 ½
hours
Rs.28 per head per day for more than one
parade / training hours exceeding 2 ½
hours duration

SPECIAL ALLOWANCE TO GROUP ‘A’ OFFICERS OF RPF / RPSF

With effect from 01-08-1997, the Group-A Officers of RPF / RPSF are eligible for
special allowance as under:

Officers Rate per

month

Commanding Officers (Small Arms) Rs.600

Asst. Security Commissioner (Crime Branch) Rs.400
Asst. Security Commissioner (Intelligence) Rs.400
Commanding Officer / RPSF Rs.600
Asst. Commandant / Adjutant RPSF Rs.400

(RB.No.E(P&A)I-98/88-1/Genl./1 dated 09-10-1998)

SPECIAL ALLOWANCE TO RPF / RPSF ON DEPLOYMENT

RPF / RPSF staff when they are deployed in the Central Crime Intelligence /
Special Intelligence Branch, Central Crime Bureau of Railway Board’s office as
Armourer are eligible for special allowances with effect from 01-08-1997 as under:

Scale of Pay Amount per month

When deployed in the Central Crime Intelligence / Special Intelligence Branch

Inspector Grade I 6500-10500 + 200 140

Inspector Grade II 6500-10500 140
Sub Inspector 5500-9000 100
Asst. Sub Inspector 4000-6000 60
Head Constable 3200-4900 + 50 28
Head Constable 3200-4900 28
 Armourer

Sub Inspector 5500-9000 60

Asst. Sub Inspector 4000-6000 40
Head Constable 3200-4900 + 50 28
Constable 3050-4590 20

When deployed in the Central Crime Bureau of Railway Board’s Office

Inspector Grade I 6500-10500 + 200 400

Inspector Grade II 6500 – 10500 300
Sub Inspector 5500 – 9000 140
Asst. Sub Inspector 4000 – 6000 140
Head Constable 3200 – 4900 + 50 100
Head Constable 3200 – 4900 80

(RB.No.E(P&A)I-98/SP-1/Genl./1 dated 09-10-1998)

^^^^^

7 - ALLOWANCES TO MEDICAL STAFF

ALLOWANCE TO NURSING STAFF

The following allowances are granted to the Nursing Staff working in Railway
Hospitals and registered under the Indian Nursing Council Act, as detailed below:

(1) Nursing Allowance Rs.1600 per month

(2) Uniform Allowance Rs.3000 per annum
(3) Washing Allowance Rs.150 per month

Since nursing allowance is a total compensation for the condition of working

including night work, the nursing staff are not eligible for Night Duty Allowance.
(Rule 1419 IREC-II)
 Nursing staff when working in Operation Theaters / ICU are eligible for special
allowance of Rs.120 per month..(RB.No. dated 09-10-1998)

ALLOWANCE TO DOCTORS: (a) Annual Allowance

(b) PG Allowance
(c) NPA

ANNUAL ALLOWANCE

It is granted to Railway Doctors having PG qualification with a view to

encouraging their academic research and other professional pursuits at the rates as
under:

Doctors having PG degree /

diploma recognized by Medical Rs.500 per month
Council of India
Doctors without recognized PG
degree / diploma Rs.300 per month

At the end of the financial year, the medical Officers are required to furnish a
certificate to the effect that the amount of Annual Allowance has been utilized for the
purpose for which it was granted. (Rule 1426(1)IREC-II)

P.G. ALLOWANCE

It is granted to Medical Officers having P.G. degree / diploma recognized under

Indian Medical act, 1956 @ Rs.500 / Rs.300 per month up to the level of non-functional
selection grade. If P.G. qualification is prescribed for recruitment to the post, then this
allowance is not admissible. (Rule 1426(2) IREC-II)

NON-PRACTISING ALLOWANCE

Railway Doctors are eligible for NPA @ 25% of their basic pay subject to the
condition that basic pay + NPA does not exceed Rs.29500 per month. Effective from
01-04-2004, dearness pay computed @ 50% of the basic pay excluding NPA. NPA
shall be paid on the basic pay plus dearness pay as follows:

Basic pay = 18000

Dearness pay @ 50 = 9000
--------
= 27000
NPA @ 25% = 6750
---------
= 33750
DA @ 41% = 13838 (effective from July 2007)
--------
Total = 47588
 ---------

NPA will count as pay for all service benefits including retirement benefits.
(RB.No.PC-V/2004/4/DA/1 dated 21-06-2004) (RB.No.PC-V/97/I/7/15 dated 31-03-1998
& 13-04-1998)

SPECIAL ALLOWANCE FOR HEALTH INSPECTORS

Health Inspectors performing additional duty of food inspection are eligible for an
special allowance of Rs.200 per month effective from 01-08-1997.

^^^^^

8 - ALLOWANCES TO OFFICERS

TENURE ALLOWANCE

When Group-A railway servants on their posting, for a prescribed tenure, as

Deputy Directors and Joint Directors at RDSO are eligible for this allowance. On the
expiry of tenure they will be reverted to field posts in Zonal Railways / Production Units /
Construction Organizations.

Officers belonging to Group-A services are eligible for Rs.800 per month in case
of Deputy Director, irrespective of the designation and Rs.1000 per month in case of
Joint Directors / Directors.
 Their pay plus tenure allowance is subject to a maximum of Rs.15200 in the case
of Deputy Directors and Rs.18300 in the case of Joint Directors / Directors.

This allowance is not admissible beyond the normal tenure of 3 years for Deputy
Directors and 4 years for Joint Directors and 5 years for Directors. No tenure allowance
is admissible to these services posted in SAG and above in RDSO.

Group-B Officers officiating in Sr. Scale on adhoc basis, when posted to RDSO in
Sr. Scale are eligible for tenure allowance of Rs.600 per month subject to a maximum of
Rs.15200 (Pay + tenure allowance). On absorption to Group-A, they are eligible for
tenure allowance of Rs.800 per month subject to other conditions. These orders are
effective from 01-08-1997. (RB.No.PC-V/98/I/7/3 dated 15-10-1998)

SPECIAL ALLOWANCE FOR AJBHASHA ADHIKARIS

The Officers when working as Rajbhasha Athikaris are eligible for this special
allowance as detailed below:

Rajbhasha Adhikaris Amount per month

Sr. Scale Rs.200

JAG Rs.300
SAG Rs.600

NEWSPAPER / MAGAZINE FACILITY TO OFFICERS

The facility of reimbursement of actual cost of newspapers / magazines delivered

at the residence of Gazetted Officers are permitted up to the following limit:

HAG Rs.400 per month

SAG Rs.300 per month
JAG Rs.200 per month
Sr. Scale Rs.125 per month
Jr. Scale & Asst. Officers Rs. 75 per month

While permitting reimbursement, subscription and circulation of newspapers and

periodicals in the offices for such Officers should be discontinued.
(RB.No.F(X)II-94/EXP/2 dated 27-12-2002 & 08-05-2003)
DUAL CHARGE ALLOWANCE

GM may appoint a railway servant to hold temporarily or to look after duties of

additional post and can fix the compensatory allowance up to a maximum period of 6
months in case of Officers up to and including JAG and for 3 months in case of Officers
working in SAG and for the periods beyond 3 months, full justification for the
arrangement along with the recommendation of FA&CAO should be submitted to the
Railway Board for sanction, provided the dual charge arrangement is made for a period
exceeding 30 days. No such additional payment is made for the period exceeding 6
months of such arrangement under any circumstances. (Para 645 IREM – I)

When an Officer is appointed to hold a higher post, in addition to the duties of his
own post, he can draw the officiating pay in the higher post land no additional pay is
allowed for performing duties of the lower post in addition. (Para 647 IREM-I)

This allowance is payable at the rate of 10% of the presumptive pay of the
additional post provided the total of the pay and additional pay should not exceed
Rs.39000 (Rs.26000 + 50% DP) per month. The 10% presumptive pay should be
calculated on BP + DP and the total of pay and additional pay should not exceed
Rs.39000 per month and such pay will count for the purpose of pension and other post
retirement benefits. (RB.No.F(E)Spl.2004/FR/1/2 dated 22-02-2005)

This allowance is allowed in all cases of higher, equivalent or lower status

after production of the following documents:

(a) Essentiality Certificate to the effect that it is considered inescapable and

absolutely essential to make a dual charge arrangement
(b) A certificate that the two posts are independent of each other
(c) Recommendation of FA&CAO

If an Officer is holding dual charge of two posts with headquarters at different

stations, he is eligible for TA/DA in addition to dual charge allowance. (Para 648, 650
IREM-I)

CHARGE ALLOWANCE

Officers promoted to higher posts on adhoc basis before they are due for regular
promotion are allowed this allowance as follows:

Adhoc promotion Amount per

month

From Jr. Scale to Sr. Scale Rs.750

From Sr. Scale to JAG Rs.750
From JAG to SAG Rs.850
From SAG to HAG Rs.1000

(RB.No.E(O)III-98/PL/10 dated 28-04-1999)

 The charge allowance is count as pay for the purpose of pension, gratuity, etc.
and also for reckoning DA, HRA, CCA and other allowances. (RB.No.PC-IV/86/DA/1
dated 04-03-1996)

The charge allowance can be granted over and above the stagnation
increments(s) subject to the condition that the pay plus stagnation increment plus charge
allowance should not exceed the amount that would be admissible on normal fixation on
promotion to the higher scale. (RB.No.PC-IV/94/13/4 dated 08-06-1995)

SUMPTUARY ALLOWANCE

This allowance is admissible to heads of Training Institutes at the rate of Rs.200

per month for the purpose of entertaining small groups of students / faculty / visiting
faculty, etc. This allowance is exempt from Income Tax. It is not admissible during
absence from duty exceeding 30 days due to leave / training / tour, etc.
(RB.No.E(MPP)91/13/7/Pt.II dated 12-03-2001 & 27-12-2002)

^^^^^

9 - ATTACHMENT OF SALARY & OP

The amount attachable by Civil Court is calculated as follows:

Net attachable = X - Y / 3 (-) 1000

X = total gross emoluments
Y = allowances exempted from attachment

LIST OF ALLOWANCES EXEMPTED FROM ATTACHMENT

1. all kinds of travelling allowances

2. all kinds of conveyance allowances
3. all allowances granted for meeting the cost of uniforms and rations
4. all allowances granted as compensation for higher cost of living in
localities
5. considered to be expensive localities including hill stations
 6. all house rent allowances
7. all allowances granted to provide relief against the increase in the cost of
8. living
9. foreign allowance for Officers serving abroad
10. children’s education allowance
11. reimbursement of medical expenses
12. interim relief granted by Pay Commission (Para 1803 IREM-I)
13.
Where attachable moiety has been attached for a total period of 24 months,
further attachment can be made only after the expiry of 12 months. (Para 1804 IREM-I)

Subscriptions to funds, Income Tax and Government dues can be deducted from
the non-attachable portion of the pay and allowances. (1805 IREM-I)

While remitting the amount of attachment to the Court, the cost, if any, incurred
should be deducted from the amount realized and the net amount remitted to the Court.
(Para 1806 IREM-I)

ARREAR CLAIM

Claim for arrear payment are preferred mostly due to:

2) monetary benefits of a railway servant not being drawn correctly in time

3) upward revision in entitlement retrospectively like revision of pay scales, increase
in DA, benefit of fixation of pay
4) period of absence later regularized as leave
5) period of suspension later treated as duty
(MC.36 – RB.No.E(G)90ALI-34(MC) dated 28-08-1991)

All petty arrear claims other than those which affects the pension, gratuity or
contribution to PF shall be rejected when it is submitted belatedly. If the claim amount is
less than Rs.10 and related to a period of one year earlier is regarded as petty and no
arrear can be arranged. However, the correct amount should be drawn from the date
the discrepancy has been brought to notice. (Para 1001, 1002, 1003 IREM-I)

GM has the power to sanction arrear claim – (i) when it is not over three years
old from the date it becomes due irrespective of the amount involved and (ii) when the
claim is over three years old, and the claim is not exceeding Rs.5000 (Para 1004
IREM-I)

Where the claim for the period beyond three years exceeds Rs.5000, the claim
within three years may be sanctioned by the GM and the portion beyond 3 years.
(Para 1005 IREM-I)

Claims regarding Travelling Allowance:

Where a railway servant is promoted or reverted or is granted an increased rate

of pay with retrospective effect, no revision of claims for Travelling allowance already
paid is permissible.

In case of late drawl of increments with retrospective effect, revision of claims for
TA already paid is allowed. (Para 1012 IEWM-I)

RECOVERIES OF OVER PAYMENTS

 All personal claims will normally be checked within one year from the date of
payment. Within this period, if it is discovered any amount was paid erroneously, the
over payment will be recovered.

Over payment made to an employee on account of excess leave granted due to

wrong postings in the leave account should be recovered (or) excess leave granted can
be set off against future credits of leaves. The amounts paid in excess to the staff
should not be written off in any case. (Para 1013 IREM-I)

When an erroneous payment due to wrong interpretation of financial rules, the

new interpretation should be given effect to from the date of correct interpretation.

When an erroneous payment due to over sight in the Accounts Office, payments
made less than 12 months ago should be recovered and with regard to previous over
payments orders to be obtained from competent authority. (Para 1014 IREM-I)

Recovery of over payment may be waived by Drawing and Disbursing Officers,

after recording the justification. Normally recoverable over payment should not be
waived. In case of low paid railway servants over payment may be waived after
recording the justification and the over payment is very large and has occurred over a
long periods.

^^^^^

10-RUNNING ALLOWANACE RULES, 1981

Rule 1 - Title “The rules for the payment of running and other allowances to the
running staff on Railways, 1981.

Rule 2 - Date of effect: It is with effect from 1-8-1981

Rule 3 - Terms

Competent Authority: The President of India / Authority in whom powers are

vested delegated.

Day – means a calendar day beginning at midnight of a day and ending at midnight
of the following day.
Running Duties - duties directly connected with the movement of trains and
performed on moving trains or engines including shunting engines.

Running Staff - performing running duties. LOCO – Loco Pilots, Motormen,

Shunters, Tower Wagon Pilots Assistant Loco Pilots. TRAFFIC – Guards, Assistant
Guards, Brakesmen.

Running Allowance - an allowance ordinarily granted to running staff for the

performance of duties directly connected with moving trains and includes KMA and
ALK.

Terminal - means station / yard from which trains start / terminate.

Shunting Train - means a schedules goods train regularly run for picking up and
detaching wagons either loaded or empty at roadside stations.

Emergency Shunting - includes attaching / detaching of wagons developed hot

axles which are not fit to run.

Occasional Shunting - attaching / detaching of inspection carriages.

Through Goods Train - means a train which is scheduled to run from one terminal
to another.

Tranship Van - scheduled goods train regularly run for picking up and delivering
consignments of smalls at stations.

Shunting Goods Train - means a goods train which is run to perform scheduled
sectional work and do shunting at more than one station / yard.

Ballast, Material and Crane Special - means trains working on departmental

account for carriage of ballast or material or for the haulage of cranes.

Breakdown and Medical Relief Train - means train working on departmental

account on breakdown duties or for providing medical relief on account of accident.

Light Engines on Mechanical account - means light engine proceeding for

repairs to Shops / Sheds, after repairs in Shops to Sheds.
Departmental Train - means a train working on departmental account and includes
Ballast Trains, Breakdown Relief Trains, Material Trains and Light Engines on
Mechanical account.

Stationary Posts – means all posts excluding those specified under Running Duties.

Stationary Duties - refers to duties performed other than running duties specified
under Running Duties.

Regulation - means HOER.

Signing On & Signing Off -

 Rule 4 – Pay element in Running Allowance: 30% of the basic pay of the running
staff.

Rule 5 – Dearness Allowance on the pay element of Running Allowance: The

running staff shall be paid DA at the rate of their basic pay plus the pay element of
running allowance, ie. 30% of basic pay.

Rule 6 - Types of allowance admissible to running staff

(i) Kilometreage Allowance for the performance of running duties

(ii) Allowance in lieu of Kilometreage (ALK) for the performance of stationary
duties.
(iii) Special Compensatory Allowances:
(a) Allowance in lieu of running room facilities
(b) Breach of Rest Allowance
(c) Outstation (Detention) Allowance
(d) Outstation (Relieving) Allowance
(e) Accident Allowance
(iv) Officiating Allowance when undertaking duties in higher grade of
posts.

Rule 7 - Kilometreage Allowance

The rate of running allowance for every 100 km. shall be as specified with
effect from 1.10.1997. Kilometreage shall be calculated to the distance shown in the
WTT. In case of shunting, each hour’s work, from Signing On to Signing Off, is
equated to 15 km.

Rule 8 - Allowance in Lieu of Kilometreage

When running staff are employed on non-running duties (a) at outstations,

they shall be paid ALK for every calendar day and (b) at HQ, they shall be paid 30%
of the basic pay.

SNo. Category Pay Scale KMA ALK

1. Mail/Exp. Loco Pilot 6000-190-9800 83.85 134.15

2. Sr. Passenger Loco Pilot 6000-190-9800 83.85 134.15
3. Passenger Loco Pilot 5500-175-9000 83.80 134.10
4. Sr.Goods Loco Pilot 5500-175-9000 83.80 134.10
5. Goods Loco Pilot 5000-150-8000 83.75 134.00
6. Sr. Shunter 5000-150-8000 65.10 104.15
7. Shunter 4000-100-6000 62.90 100.65
8. Sr. Assistant Loco Pilot 4000-100-6000 62.90 96.55
9. Assistant Loco Pilot 3050-75-3950-80-4590 60.35 81.90
10. Mail/Exp. Guard 5500-175-9000 75.75 121.20
11. Sr. Passenger Guard 5500-175-9000 75.75 121.20
12. Passenger Guard 5000-150-8000 75.70 121.10
13. Sr. Goods Guard 5000-150-8000 75.70 121.10
14. Goods Guard 4500-125-7000 75.65 121.05
15. Sr. Assistant Guard 4000-100-6000 44.85 71.75
16. Assistant Guard 3050-75-3950-80-4590 43.00 68.80

If a running staff is engaged in a running and non-running duties during the same
calendar day and if the non-running duties are of 4 hours duration or more, he will
draw both the KMA for the trip performed and also ALK in full, for the non-running
duty performed.

Rule 9 - Allowance in lieu of Running Room facilities: It is paid at outstations

where running rooms are not provided to running staff. It is paid for every 24 hours
or part thereof calculated from the time of Signing Off provided the period of rest
exceeding 4 hours between the train arrival and train departure timings
.
SNo. Category Rate per 24 hours or part thereof
1. Loco Pilots Rs.18.00
2. Guards Rs.18.00
3. Shunters Rs.13.00
4. Assistant Guards Rs.11.20

In case of running room where cooks are not provided, half the above rate is
admissible. This allowance is not admissible where rest facilities are made available
and to the running staff who are sent to outstation on stationary post.

Rule 10 - Breach of Rest Allowance: It is granted when the running staff work a train
to a outstation and return to HQ are detailed for running duty

before completion of when the total period of duty immediately before

the rest was
(a) 16 hours rest 8 hours or more
(b) 12 hours rest less than 8 hours

This allowance is not given to running staff manning suburban services or

shunting duty. It is payable as OTA at the rate of 2 hours for every hour by which rest
falls short of the prescribed hours of rest. On each occasion of breach of rest, periods of
half an hour or more rounded off to one hour. Under no circumstances the running staff
be booked for duty under 6 hours rest except in case of accident / breakdown.

Rule 11 - Outstation (detention) Allowance: At outstation, from the time of Signing

Off if running staff are detained for more than 16 hours, they shall be credited with 70
km. for every 24 hours or part thereof.

Rule 12 - Outstation (relieving) Allowance: This allowance is payable to running

staff deputed to work temporarily at outstation either on running or stationary duties.
From the date of arrival they shall be credited with 70 Kms. for every 24 hours or part
thereof. When the running staff are sent to an outstation to officiate in the higher posts,
this allowance shall be paid for a period of 14 days only. When the running staff are
sent in the same capacity, this allowance shall be paid for a maximum period of 2
months. The period of journey to and from the relieving station shall be treated as duty.

Rule 13 - Accident Allowance: When the running staff are held up at any station
other than their HQ due to an accident for a period exceeding 8 hours, this allowance is
paid by crediting 70 km. for every 24 hours or part thereof calculated from the time of
commencement of detention. If the period of detention does not exceed 8 hours, no
payment will be made but the detention shall be counted for hours of duty.

Rule 14 - Officiating Allowance: The running staff are put to officiate in a running
post or in a stationary post.

Officiating of Period Benefit admissible

30 days or less Pay & Allowances in lower grade + KMA

on higher grade enhanced by 15%
Running post more than 30 days Pay fixed in the higher grade under normal
rules
30 day or less Allowance shall be paid for a period of 14
Stationary Post days only
more than 30 days Pay in the lower post + 30% then normal
fixation

Rule 15 – Minimum Guaranteed Kilometreage: Each railway have to identify sections

which do not have the potential for enabling the running staff to earn adequate
Kilometreage within the stipulated duty hours. For such identified sections the running
staff shall be paid at the rate of 120 Km. for the full stipulated duty hours.

Rule 16 – Incentive scheme for Through Goods Trains:

Diesel & Electric Traction

Total Kilometreage actually Kilometreage to be paid

performed by the running staff
0 - 125 Actual Kilometrage performed
126 – 175 ,, + 20%
176 – 200 ,, + 30%
201 and above ,, + 40%

Inflation of Kilometrage as indicated above will be applied with reference to the km.
actually performed during the prescribed duty from Signing On to Signing Off.

Rule 17 - Computation of Kilometrage for Slow Moving Trains:

Type of trains Computation of Kilometers

Shunting Train & Van Goods Double the Km. for first 60 km. and three times
beyond the distance
Ballast, Material train, Crane 20 km. per hour subject to a maximum of 200 km.
special, Light Engines from the time of signing on to signing off
Breakdown special, Medical 25 km. per hour from the time of signing on to
Relief Van signing off

Rule 18 – Computation of Kilometrage for Passenger Trains: In case of running

staff working in passenger trains, the Kilometrage shall be calculated as follows:

Hours of duty from signing on to Kilometrage to be paid

signing off
 (a) Up to 4 hours Actual Kilometrage subject to a minimum of 120
km.

(b) 4 hours and above but less Actual Kilometrage subject to a minimum of 130
than 5 hours km.

(c) 5 hours and above Actual Kilometrage subject to a minimum of 150

km.

Rule 19 - All SQT / ASQT services shall be discontinued with effect from
1-8-81. The guards who were working SQT / ASQT services were confirmed in their
respective posts and granted protection of pay.

Rule 20 - Running staff working pilots: In case the running staff manning the Coal
Pilots of ER, SER and Delhi area, if it is possible for the Diesel Loco Pilot completed the
trip within the stipulated time, in addition to the trip allowance at the rate of 160 km. for 8
hours bonus of 50 km. shall be paid. The coal Pilot Guards of ER and SER who perform
commercial duties shall be paid a special pay of Rs.100 per month and for the part of the
month, the special pay shall be at the rate of Rs.3.30 for each day on which commercial
duties are performed subject to a maximum of Rs.100 per month.

Rule 21 - Shunting Duty Allowance: (i) This allowance is paid to running staff
working Through Goods Trains and Shunting / Van Goods trains as indicated below:
(a) For TGT – for shunting from 3rd station / point
(b) For Shunting / Van Goods Trains – for shunting from the 4th station/point.
The rates of shunting duty allowance is as under:

Category Rates of shunting allowance

Loco Pilots Rs.16.75

Guards Rs.13.25
Assistant Loco Pilots Rs.11.75

(ii) When mainline crew is utilized for shunting duty at the terminals, which is
preceded by or followed by train working, such shunting shall be paid for at
the rate of 15 km. per hour.

Rule 22 - Waiting Duty Allowance: This allowance is paid at the rates of 15 km. per
hour up to 10 hours in the following cases:
(a) waiting standby duty as per roster
(b) station duty including detentions on account of cancellation of the trains or
cancellation of the staff after they have reported for duty
(c) running staff kept back in administrative interest.
(d)

Rule 23 - Ghat Sections:

(a) The ruling / gradient of a section shall be the determining factor.
(b) Classification of ghat sections:
Class Criteria
I Ruling / gradient of 1:40 or steeper
II Ruling / gradient of 1:80 or steeper but less steeper than 1:40
(c) The distance between the adjacent block stations shall be treated as section.
 (d) The total length of the stretch in such a section having the gradients should not
be at least one third of the length of the section concerned.

Computation of Kilometrage:

(a) where banker is employed, the actual km. is multiplied by five

(b) where banker is not employed, the actual km. is multiplied by five in case of class
I ghat section and multiplied by three in case of class II ghat section.

Rule 24 – Trip Allowance: This allowance is paid to running staff when working in high
speed trains subject to the following conditions:

Description BG MG

(a) the maximum speed should not be less than 110 kmph 100 kmph
(b) the minimum distance between terminals should be 400 km. 300 km.
(c) the average speed should not be less than 66 kmph 60 kmph

The trip allowance shall be paid to the running staff for every trip as under:

category Rate per trip

Mail Loco Pilot Rs.12.00

Co-Loco Pilot Rs.9.00
Mail Guard Rs.9.00
Assistant Guard Rs.6.00

Rule 25 - Reckoning of running allowance on pay:

(i) 30% of the basic pay of running staff shall be reckoned as pay for the
following purposes:
(a) entitlement of passes and PTOs
(b) medical attendance and treatment
(c) fixation of pay in stationary posts
(d) compensatory (city) allowance
(e) house rent allowance
(f) entitlement to quarters
(g) recovery of rent
(h) dearness allowance
(i) overtime allowance
(j) leave salary
(k) productivity linked bonus
(l) interim relief

(ii) For the purpose of educational assistance, 30% of the basic pay shall be
reckoned as pay for determining the eligibility for all the scheme of education,
namely, reimbursement of tuition fees, children’s educational assistance and
subsidized hostel.

(iii) For the purpose of retirement benefits, 55% of the basic pay shall be taken into
account as pay for the running staff and also for the purposes of recovery of
subscription towards Provident Fund.
 (iv) For the purpose of deduction of Income-Tax, 30% of the actual running
allowance earned by the running staff shall be reckoned as pay and the
balance 70% of the running allowance shall be exempted under the Income-
Tax Act, 1951.

Rule 26 – Running Staff learning road: It shall be paid for the Kilometrage actually
run. Not more than three trips shall be allowed. Inflation of Kilometrage is not
admissible.

Rule 27 – Running Staff traveling as passenger on duty: Running staff traveling as

passenger on duty before or after working trains or when they are called upon to work a
train at outstations but have to return without working the train due to its cancellation
shall be treated as ‘light duties’ and shall be paid at half the Kilometrage actually
travelled.

Rule 28 – When running staff cannot be allowed for running or other duties on account
of (a) occurrence of natural calamities like breach due to flood, etc. (or) (b) coal
shortage, they shall be paid allowance in lie of Kilometrage as admissible at HQ.

Rule 29 – The total Kilometrage earned by the running staff during a month shall be
rounded off to the nearest 50 km.

1 - 24 km. dropped
25 - 74 km. 50 km.
75 - 99 km. 100 km.

Rule 30 – With the commencement of these rules, the provisions in Indian Railway
Establishment Code, Volume-I, Chapter V and Indian Railway Establishment Manual,
Volume I, Chapter IX shall stand modified to the extent as enumerated in these rules.

Rule 31 – (i) The power to amend these rules shall vest in the President
(ii) The power to interpret or clarify the provisions in the application
of these rules shall be exercised by the Ministry of Railways.

DUTY AT A STRETCH OF RUNNING STAFF

(a) The overall duty at a stretch from signing on should not ordinarily exceed 12 hours
and they should be entitled to claim relief thereafter.

(b) The running duty at a stretch should not ordinarily exceed 10 hours from the
departure of the train and the staff should be entitled to claim relief thereafter.

(c ) In operational exigencies the running duty may be extended beyond 10 hours

within overall limit of 12 hours provided a due notice has been given to staff by
the controller before the completion of 8 hours of running duty.

(d) If a train does not reach within the overall limit of 12 hours its normal crew
changing point/destination of the train or the place where a relief has been arranged
and such point is approximately one hour’s journey away, the staff shall be required to
work to that point.

(e) In exceptional exigencies of accidents, of agitation, equipment failure, the staff

may be required to work beyond the limits prescribed. In such cases, the Controller
should suitably advise the staff.

In order that, running staff are aware of their beat, at every crew HQ/station and
normal crew changing point, the normal beat of the running staff should be prominently
displayed on the notice board. Such notices should be put up in each lobby of loco
shed/station or any other place where running staff are to sign on or sign off.

****

11 - FIXATION OF PAY
Some of the important occasions, which warrants fixation of pay of a
Railway Servant, are as under-

· Initial appointment.
· Promotion.
· Transfer.
· Absorption in alternative post on medical unfitness.
· Appointment to ex-cadre post.
· Appointment of running staff in stationary post.
· Punishment etc.
Fixation of pay on Appointment

On initial appointment the pay of a Railway servant is fixed normally at the

minimum of the time scale to which he is appointed.
Example: In the case of a person appointed as clerk in scale Rs.3050-75-3950-80-4590
his pay is fixed at Rs.3050/-.

In exceptional cases like appointment on Sports grounds etc. the pay is

fixed at a higher stage with the approval of the competent authority and in no
case it should exceed the maximum of the time scale to which he is appointed.

Example: In the case of a person appointed as clerk in scale Rs.3050-75-3950-

80-4590 on sports grounds his pay may be fixed at any intermediary stage like
Rs.3200 or Rs.4030 or at the maximum of the time scale i.e. at Rs.4590/-

Fixation of pay on Promotion

Fixation is allowed on promotions depending on assumption of higher

responsibilities. In respect of promotions involving higher responsibilities, the pay may
be fixed straightaway at a stage next above the pay notionally arrived at, by the
increasing pay of his old post by one increment.

The employee is also given a chance of option for fixation of pay initially at the
stage of the time scale of higher post next above the pay drawn in lower post and then to
fix the pay from the date of accrual of next increment in the lower post.

Example: A Senior clerk on pay Rs.5500 in scale 4500 - 125 - 7000 is promoted as
Head clerk in scale 5000 - 150 - 8000 with effect from 14.3.1998. His next increment in
the lower post is due by 1.8.1998. Fixation of pay in his case will be as under.

Fixation with effect from the date of promotion:

Pay drawn in lower post on the date of promotion (14.3.1998.) in scale

4500 - 125 - 7000. Rs.5500
Add one increment for promotion. Rs. 125
Notional pay for fixation. Rs.5625
Pay to be fixed on the date of promotion (14.3.1998.) in scale 5000 -
150 - 8000. Rs.5750
Pay due on the date of next increment (1.3.1999.) Rs.5900

Fixation on option after drawl of regular increment in lower post:

Pay drawn in lower post on the date of promotion (14.3.1998.) in scale

 4500 - 125 - 7000. Rs.5500
Pay to be fixed on the date of promotion (14.3.1998.) in scale 5000 -
150 - 8000. Rs.5600
Pay to be fixed after drawl of regular increment in lower post due on
1.8.1998. Rs.5900
Pay drawn in lower post on the date of promotion: Rs.5500
Add one regular increment: 125
Add one increment for promotion: 125
Notional pay for fixation: 5750
Next stage in the higher scale: 5900
Pay due on the date of next increment (1.8.1999.) Rs.6050

When a Railway servant has reached the maximum of the scale of pay and
promoted to a higher post, his pay will be fixed at the stage next above the pay of the
lower post increased by one notional increment equal to the last increment. Stagnation
increment granted already will also count for the fixation of pay.

The option for fixation of pay cannot be exercised in the case of appointment on
deputation, ex-cadre posts and ad-hoc promotions. In respect of ad-hoc promotions
followed by regular promotions without break the employee is given one month time to
exercise option from the date of regular promotions.

In the case of promotions not involving higher responsibilities including

appointments to non-functional selection grade posts the pay of the Railway servant
shall be fixed at the stage equal to the pay drawn in the old post and if there is no such
stage at the stage next above the pay of his old post. While in the former case the next
increment will accrue on the date it is due in the old post. In the later case the next
increment in the new post will accrue on completion of 12 months from the date of
fixation of pay. If the minimum of the time scale of the higher post is higher than the pay
of the old post the employee would draw that minimum as his initial pay.

Fixation of pay on transfer:

If an employee is transferred on administrative grounds the substantive pay

drawn in the old post will be protected.

In the case of an employee holding higher post on regular basis and has
completed 24 months, is transferred at his own request to a lower grade his pay should
be fixed at the same stage in the lower grade, subject to the maximum of the lower
grade. If there is no such stage available in the lower grade the pay should be fixed at
the stage next below duly allowing the difference as personal pay absorbable in future
increments / increases of pay.

In the case of an employee who seeks transfer at his request to a lower post
from which he was promoted the pay will be fixed at a stage where he would have been
but for the promotion.

Fixation of pay on absorption in alternative post due to medical unfitness:

The pay of the medically decategorised / incapacitated Railway servant on

absorption in an alternative posed will be fixed at a corresponding stage previously
drawn in the post held by them on regular basis. For running Staff the grade of
absorption is determined by adding 30 % of pay element to the minimum and maximum
of the scale. If the scale of so arrived is not identical with an existing scale of pay the
same may be replaced by an equivalent scale of pay. Pay fixation for running staff on
absorption is based on the basic pay drawn in the old post plus 30% of basic pay as pay
element. If the basic pay so arrived does not correspond to any stage in the scale of
absorption the pay maybe fixed at the stage next below duly allowing the difference as
personal pay absorbable in future increments / increases of pay.

Similarly if the pay arrived by adding pay element exceeds the maximum of the
scale of absorption the pay should be fixed at the maximum duly allowing the difference
as personal pay to be absorbed in future increments / increases in pay. The personal
pay allowed will be taken for the calculation of DA, CCA, and HRA.

Fixation of pay on appointment to ex-cadre post:

Railway servants on appointment to ex-cadre posts are entitled for the pay scale
attached to the ex-cadre post. If the ex-cadre post carry higher scale of pay fixation will
be done as in the case of promotion but the benefit of option for fixation of pay after
drawl of increment in the lower post is not admissible.

Fixation of pay on appointment from one ex-cadre post to another ex-cadre post:

In the event of appointment from one ex-cadre post to another ex-cadre post
carrying identical scale of pay, the pay in the subsequent ex-cadre post should not be
less than the pay drawn in the previous occasion. The period spent in the stage in the
previous occasion also account for increments.

On second or subsequent appointment to ex-cadre posts carrying higher scale of

pay, the pay should be fixed with reference to the cadre post and if the pay so fixed is
less than the pay drawn in the previous ex-cadre post the difference may be allowed as
personal pay absorbable in the future increments / increases of pay, provided the
employee had opted for ex-cadre pay scales in both the occasions.

Fixation of pay on repatriation from ex-cadre post:

On repatriation to cadre post the pay of the Railway servant is fixed with
reference to the pay admissible in the cadre post.

Fixation of pay for running staff absorbed in a stationary post:

In the case of absorption of running staff in stationary posts, the pay should be
fixed by adding 30% to the pay of the employee in the running cadre subject to the
minimum and maximum of the stationary post.

Fixation of pay on punishments:

When a reduction to a lower post or time scale is ordered the Railway servant
may be allowed to draw the pay not exceeding the maximum of the lower post and the
pay so fixed should not exceed the pay which would have been allowed in that post
under normal circumstances.

If the reduction to a lower post or time scale is ordered without the effect of
postponing future increments, the Railway servant on restoration will be entitled to the
pay which would have been drawn but for the penalty. If the penalty operates to
postpone future increments the period of penalty will not qualify for increments on
restoration.

If the reduction to a lower post or time scale is ordered for an indefinite period the
employee may be re-promoted as and when the authority competent to order promotion
to the original post consider the same. On re-promotion the pay of the Railway servant is
fixed as in the case of a fresh entrant with reference to the pay drawn in the reduced
grade.

Fixation of pay of Trackmen on transfer to other departments:

The pay in such occasions is fixed at the stage equivalent to the pay drawn as
Trackman. If there is no such stage the pay is fixed at the stage next below duly allowing
the difference as personal pay to be absorbed in future increments or increases in pay
provided that he is confirmed as Trackman and has completed two years of regular
service. In all other cases fixation is made taking in to consideration of the completed
years of service as Trackman.

NEXT BELOW RULE

The intention of this rule is to protect the interest of a railway servant who is
working on deputation outside his regular line of service and on foreign service. Simply
because he had gone out of his regular line, he should not lose any officiating promotion
which he would have otherwise received had he been in regular line. Under this
principle, a railway servant outside his regular line and who is fit for promotion in his
regular line can be given pro-forma officiating promotion to the higher grade without any
change in the duties but subject to the following conditions:

(a) All the railway servants senior to him should have been promoted. If any senior
has not been given such promotion due to inefficiency, unsuitability or leave.

(b) The railway servant immediately junior to him should have been given promotion
and is drawing pay in the higher grade. If the immediate junior was not given
promotion due to unsuitability, etc. the one still junior have been promoted to the
higher grade.

(c) If no junior to him is eligible for promotion, he may be given promotion provided
(i) that a post within the cadre remains unfilled for want of an approved person
junior to him ad (ii) the vacancy caused in the cadre is not filled up by making
promotion on ad hoc basis till the release of the next panel when some juniors
become eligible for promotion.

(d) The benefit should be given to only one railway servant against one vacancy.

(e) The benefit of officiating promotion under the rule should be allowed only against
promotions in a cadre in vacancies of more than 90 days duration.

The grant of benefit under NBR will entitle the railway servant to draw the higher rate
of pay to which he may be entitled in the regular line, while holding the post outside his
regular line and to count the period of his service from the date of pro-forma promotion
for increment.

For giving the benefit, a declaration is to be given to the effect that the post held
by the railway servant outside the regular line will be necessary.

STEPPING UP OF PAY

When a senior railway servant promoted earlier may get less pay than the junior
promoted later after earning one increment in the old grade. In such cases, the pay of
the railway servant may be stepped up to make it equal to the pay of the junior subject to
fulfillment of the following conditions:

(a) Both the senior and junior employees should belong to the same cadre and the
post to which they have been promoted should be identical and in the same
cadre.

(b) The senior employee has drawn more or equal pay of his junior in the old post
from time to time before the promotion.

(c) The anomaly should have been directly as a result of the pay fixation formula.

The next increment of the senior railway servant will be drawn on completion of the
required qualifying service with effect from the date of re-fixation of pay.

^^^^^

12 - LOANS & ADVANCES

(Chapter XI – IREM-I)

Rules governing the grant of various advances and withdrawals

permissible to railway servants from the Consolidated Fund of India and
provident Fund are given in the Indian Railway Administration and Finance &
IREC Vol. I grant of advances from Consolidated Fund of India are given below:

INTEREST BEARING ADVANCES:

(1) For purchase of conveyance - (a) Cycle

(b) Motor cycle
 c) Motor car
(d) Personal Computer
(2) For construction / purchase of house / flat, etc.
(3) For purchase of table fan
(4) For purchase of warm clothing

INTEREST FREE ADVANCES:

(1) Advance of pay on transfer

(2) Adv. Of TA on transfer / retirement / tour
(3) On proceeding on deputation abroad / return to India
(4) Leave salary
(5) Adv. For meeting losses due to natural calamities like flood, etc.
(6) For law suits
(7) For treatment of cancer
(8) For festivals

CYCLE ADVANCE: (R.1106 / R-I)

It is granted to a RS whose basic pay does not exceed Rs.7500 (5000 +

2500) PBC-228 / 2004. Amount of advance should not exceed Rs.1500 or the
actual price of the cycle whichever is less. On purchase after receipt of advance,
and if the price of the cycle is less than Rs.1500, balance should be remitted
back. The advance should be recovered in installments not exceeding 25.
Simple interest @ 5.5% is charged (PBC-214 / 2005). Cash receipt should be
produced within one month after drawl of advance. Second advance is not
normally granted within 3 years unless evidence is produced by the RS that the
bicycle already purchased is lost or become unserviceable. Priority may be
given to the RS who have not availed the advance in the last 2 years.

MOTOR CYCLE: (Para 1106 / IREM-I)

It is granted to a RS whose basic pay is Rs.6900 (4600 + 1300) or more.

For the first time the amount of such advance is Rs.30,000 or 4 months Basic
Pay + DP or the actual cost, whichever is less. For the second and subsequent
occasion it is Rs.24,000 or 3 months Basic Pay + DP or the actual cost,
whichever is less. The amount may be recovered in installments not more than
70 and simple interest @ 8% is charged. (PBC-214 / 2005). The amount on
second or subsequent occasion should be less than the profit earned on the sale
of previous motor cycle.

MOTOR CAR: (Para 1105 / IREM-I)

It is granted to a RS whose pay is Rs.15,750 (10500 + 5250) or more.

(PBC-228 / 2004) For the first occasion it is granted not exceeding Rs.1,80,000
or 8 months Basic Pay + DP or the actual cost of the car, whichever is less.
For the second / subsequent occasion, it is granted not exceeding Rs.1,60,000 or
8 months Basic Pay + DP or the actual cost, whichever is less. On purchase, if
the cost of the car is less than the advance drawn, the balance amount should be
refunded. The advance may be recovered in not exceeding 200 installments and
simple interest @ 11.5% is charged. (PBC-214 / 2005)
 Second / subsequent advance may be granted only after 4 years from the
date of drawl of last advance. The restriction of 4 years shall not apply in the
following cases:
(a) earlier advance granted was for the purchase of motor cycle.
(b) the employee disposes of his motor car in India prior to his posting
/ transfer / deputation abroad lasting more than one year and
return to India without a motor car
(c) ©the employee is appointed to a regular post abroad and does not
take his motor car along with him.

Where a RS wants to keep two vehicles of different types ie. One motor
car and One motor cycle, out of which one vehicle was purchased from
conveyance advance and wants to have advance for purchasing a different types
of vehicle, he may be sanctioned the same under usual terms and conditions
without being required to sell the previous vehicle, provided he repays the
outstanding amount of advance with interest before drawing the fresh advance
and the same will be treated as second advance.

PURCHASE OF A COMPUTER: (Para 1105-a / IREM-I) RB. 26-12-97

It is granted to a RS who is eligible for the grant of motor car advance in

terms of existing rule. For the first occasion it is granted to a maximum of
Rs.50,000 and for the second / subsequent occasion to a maximum of Rs.40,000
or the actual cost, whichever is less and simple interest @ 11.5% is charged. It
is recoverable in not exceeding 150 installments. Total recoveries on account of
all advances including advance taken for PC shall not exceed 50% of the total
emoluments. All conditions laid down in the rules relating to sanctioning of motor
car advance will apply to PC advance. Second / subsequent advance can be
sanctioned only after a lapse of 8 years.
The PC should be mortgaged in the name of the President and GFR form
24 may be used by substituting the words ‘motor car’ with the words ‘personal
computer’. Model, Make, Chassis number of the PC may be entered in the
mortgage deed.

OTHER CONDITIONS FOR GRANT OF ADVANCE TO PURCHASE OF

CONVEYANCES: (Para 1108 / IREM-I)
(1) Actual price of conveyance includes – (a) sales tax and cost of accessories
except radio, plastic covers and registration money paid, (b) the cost of
transportation of the conveyance upto the place of duty of the RS, 9c) the
octroi charges actually paid.
(2) The RS shall not sell or transfer the conveyance till the advance with interest
are not recovered fully except with the permission of the competent
Authority.
(3) Within one month of the date on which the RS draws the advance, complete
the purchase within one month. Failing which, the employee should refund
the full amount with interest for one month. The competent authority may in
exceptional cases, extend the period of one month prescribed upto two
months. Where a RS refunds the full amount of the advance before the end
of the month in which it was drawn, the interest may be recovered for the
actual period the advance was retained by the RS.
(4) In case of motor car advance the RS should hypothecate the car to the
president as security for the advance. Failure to execute mortgage bond in
time will render the RS to refund forthwith the whole of the amount of
advance with interest accrued thereon.
(5) A railway servant who is on leave may be allowed to draw the advance
during the currency of leave. This provision will not apply for EXL for long
periods.
(6) A railway servant who is under suspension shall not be permitted to draw
such advance during the period of his suspension.
(7) When principal is repaid in equal installments,

Interest = N { N + ½ X x/12 X r/100}

N – number of years
X – EMI
r - rate of interest

TABLE FAN ADVANCE: (para 1131 – IREM-I)

It is granted to Group D employees, who are living in houses which are

provided with electricity and have a plug point and who do not already have a fan
in the house. The amount of advance shall not exceed Rs.1000 or the price of
the table fan, whichever is less. A second advance may be granted after 10
years.
On purchase, after drawl of advance, within one month, furnish a
certificate giving full particulars of the fan purchased and produce cash receipt.
Recovery will be made in 10 equal installments and commence with the first
issue of pay after the advance is drawn. The interest recovered in one
installment. The table fan purchased with the advance will be considered as the
property of the Government till the advance is fully repaid. Interest on such
advance is leviable as that of the conveyance advance.

ADVANCE FOR HOUSE BUILDING/READY BUILT HOUSE: (Para 1132

/IREM-I)

ELIGIBILITY:

(1) Should be a permanent railway servant

(2) Temporary RS, with 10 years continuous service and are likely to continue
(3) Officers who belong to All India Services (IAS, IFS, IPS) who are on
deputation to the Railway continuously for 6 years.
(4) If both husband and wife are RS, advance is admissible to any one of them.
Where a house-site is owned jointly by husband and wife, amount will be
sanctioned only if both agree to mortgage the same to Government.
(5) If both husband and wife are employed in Central / State government, the
pay of both of them will be taken into consideration for calculating the ceiling
limit.
(6) RS under suspension may be granted the advance on furnishing collateral
security in the shape of mortgage bonds from two permanent railway
servants.

CONDITIONS:

(1) Neither the applicant or the applicant’s wife / husband / minor child must be a
owner of a house. This may be relaxed on merit, when a house owned in a
village, and the applicant desires to settle down in a town or where the
applicant jointly own
house and he desires to build a separate house for his bonafide residential
purposes.
(2) The floor area of the house to construct / purchased must not be less than
22 sq.m. except flats.
(3) Advance for ready built house or flat is admissible for outright purchase only.
(4) The applicant should not have availed of any loan / advance for construction
of house.
(5) The cost should not exceed the cost ceiling limit and may be relaxed upto
25% on merit.

PURPOSE OF ADVANCE:

(1) Acquiring a plot and constructing a house.

(2) Constructing a new house on the plot already owned by the RS / jointly with
spouse.
(3) Getting a plot under Co-operative schemes and constructing a house.
(4) Enlarging living accommodation in an existing house.
(5) Outright purchase of ready built house / flat - new and unlived.
(6) Repayment of loan taken from Govt. / private source for house construction.

QUANTUM OF ADVANCE: (PBC-211 / 2005)

(a) The amount of HBA admissible is 34 times of Basic Pay + DP or Rs.7,50,000

or the actual cost, whichever is lower.
(b) For enlargement it is 34 times of Basic Pay + DP or Rs.1,80,000 or actual
cost or RPC, whichever is less.
(c) In case of construction of a house in rural area, the amount of advance is
80% of the actual cost of land and construction.

RATE OF INTEREST: (PBC-211 / 2005)

(a) simple interest as prescribed

(b) penal interest of 2 ½ % for violating conditions
(c) ½% reduction for promoting small family norms (w.e.f. 1-4-2001)

Amount Rate of interest

Upto Rs. 50,000 5%
Upto Rs.1,50,000 6.5 %
Upto Rs.5,00,000 8.5 %
Upto Rs.7,50,000 9.5%

REPAYING CAPACITY: (PBC-211 / 2005)

Length of service Repaying capacity

Retiring after 20 years 40% of (BP + DP) + stagnation increment + NPA

Retiring between 10-20 years 40% of (BP + DP) + stagnation increment + NPA and
 65% of DCRG
Retiring within 10 years 50% of (BP + DP) + stagnation increment + NPA and
75% of DCRG

COST OF CEILING: The cost ceiling limit is 134 times of BP + DP and subject
to a minimum of Rs.7,50,000 and a maximum of Rs.18,00,000.

DISBURSEMENT:

Purchase of land / constructing house

40% - purchase of plot
30% - on mortgage
30% - construction reached plinth level

Constructing house in a plot already owned 50% - on mortgage

50% - construction reached plinth level

Partly for purchase of land & partly for 30% - purchase of plot
construction / enlargement 35% - on mortgage
35% - construction reached plinth level

One lump sum

Ready built house

TIME LIMIT:

(a) purchase of land - 2 months

(b) purchase of house - 3 months
© purchase or flat - 1 month
(d) construction of house – 18 months

RECOVERY: Principal – 180 months

Interest - 60 months

purchase of land and to construct house After completion of construction-next month or

24 months after first installment / earlier

Purchase of ready built house Next month of advance

Construction of house On completion-next month or 18 months after

 first installment / earlier.

CONSTRUCTION AND MAINTENANCE:

(1) Exactly in accordance with the approved plan, specification, estimation, etc.
(2) Construction should be completed within 18 months of payment of first
installment, otherwise refund refund the advance in one lump sum.
(3) Extension of time limit for construction up one year may be allowed on merit.
(4) On purchase / completion of construction should be insured against damage
by fire, flood, earthquake, etc. for the entire period of loan.
(5) Balance recovery may be adjusted against gratuity.
(6) The property will be re-conveyed after the advance with interest is fully paid.
(7) If a portion of the advance is adjusted from DCRG due to death of the
employee, no interest is charged on the balance beyond the date of death.
(8) Insurance should be within two years of construction.

ADVANCE FOR PURCHASE OF WARM CLOTHING: (para 1129 / IREM-I)

It is granted to Group C and D employees on appointment or transfer to

hill station for a period of not less than 12 months. It can be sanctioned once in 3
years. The amount of advance should not exceed Rs.1500. The amount may be
claimed only during the first six months of the posting at the hill station. The
interest is same as that of conveyance advance. Recovery commences from the
first payment after drawl of advance. In case of temporary employees, surety
from permanent employee is necessary. The State Government have to classify
a station as hill station.

INTEREST FREE ADVANCES

(1) Advance of pay on transfer

(2) Advance of TA on tour / transfer / retirement
(3) Advance of pay on deputation abroad
(4) Advance on leave salary
(5) Advance for meeting losses due to natural calamities like flood, etc.
(6) Advance for law suits
(7) Advance for treatment of cancer
(8) Festival advance
(9) Advance for purchase of outfit for school going children.

ADVANCE OF PAY ON TRANSFER: (para 1113-1118 IREM-I)

Railway servants under orders of transfer are eligible for this advance. It is
allowed up to one months’ Pay + DP plus TA due. The RS who is officiating in higher
post may be allowed on the pay he is drawing or the pay to which he is entitled on
journey whichever is less. Once the advance is granted, details should be recorded in
the LPC. If it is not drawn at the old station, it may be drawn at the new station. The
advance should be recovered in 3 monthly installments commencing from the month in
which full salary is drawn after transfer.
 The advance of TA can be adjusted in full from the TA claim. The RS may avail
second advance of TA in favour of his family members within six months of transfer. For
temporary RS, surely should be produced. The surely is not necessary when the
temporary RS has three or more years of service. No such advance is allowed in case
of mutual transfer / request transfer / temporary transfer.

ADVANCE OF TA ON TOUR / TRANSFER / RETIREMENT:

Head of Office may sanction to a RS, who is required to proceed on tour to cover
personal expenses for a period not exceeding 30 days. Personal expenses means fare,
incidental charges, kilometrages, daily allowance for 30 days in general and six weeks
for interior places for difficult areas. In case of temporary RS, on surely from a
permanent RS may be granted except where the temporary employee put one year of
service and also got 3 months minimum service to cover recovery.

It is treated as final charge and not as a advance recoverable. It should be

accounted as contingent charges of TA as the case may be. Second advance is not
admissible unless the account has been submitted for the first. After availing advance,
the RS should not accept TA claim for the same journey of advance / portion is yet to be
adjusted.

ON DEPUTATION ABROAD: (Para 1119-1120 / IREM-I)

Railway servants proceeding on deputation to abroad for a period not less than
one month are eligible for an advance of one months’ Basic Pay + DP recoverable in 3
installments. Similar advance is admissible on account of transfer abroad from one
country to another. The amount of advance not exceeding 2 months Basic Pay + DP
recoverable in six monthly installments.

ADVANCE AS LEAVE SALARY:

Railway servants proceeding on leave with pay for a period of not less than one
month may be granted an advance equal to the amount of leave salary payable to him
for the first month of leave. The amount payable is after deduction of usual recoveries.

MEETING LOSSES DUE TO NATURAL CALAMITIES LIKE FLOOD (Para 1123–IREM-I)

Advance for special circumstances: GM may sanction to non-Gazetted railway

servants an advance of one months Basic Pay + DP under very special circumstances
like fire accident. It is recoverable in 10 installments.

Advance for natural calamities: It is granted by GM to non-Gazetted railway

servants. The advance is not exceeding Rs.2500 recoverable in 24 installments or one
months Basic Pay + DP recoverable in 10 installments.

Any one of the advance may be granted to the non-Gazetted employees. The
affected areas due to flood will be notified by the State Government.
ADVANCE FOR LAW SUITS: (Para 1128-IREM-I)

It is granted up to Rs.500 (pre-revised) or 3 months Pay, whichever is less on

execution of prescribed bond and recoverable in 24 installments / reimbursed.
(a) to meet the expenses of his defence in proceedings instituted by private party
against him in respect of matters connected with his official duties.
(b) To vindicate his conduct in a court of law when specific allegations are made in the
press against him as in individual public office.
 It is not granted for conduct of law suits initiated at the instance of the Railway
Administration.

ADVANCE FOR TREATMENT OF CANCER: (Para 1124-IREM-I)

Railway servants drawing pay up to Rs.900 (old) are eligible and his family
members for availing treatment as in-patient in recognized hospitals, and a certificate
from the Medical Authority should be produced. The amount of advance is 4 months
Pay or Rs.500 or the amount recommended by the Doctor, whichever is less. After
reimbursement the balance amount recoverable in 2 monthly installments. It is not
allowed in case of OP treatment / treatment at the residence.

FESTIVAL ADVANCE: (Para 1125-IREM-I)

It is granted to non-Gazetted railway servants, whose pay is not exceeding

Rs.8300 at the rate of Rs.1500 recoverable in 10 installments. It is to be availed before
the festival and only to those who are on duty or leave including Maternity Leave in
case of female railway servants. It is admissible only one festival in a calendar year.
GM in consultation with organized labour / local importance will decide the festivals for
which advance is to be allowed.

PURCHASE OF OUTFIT FOR SCHOOL GOING CHILDREN: (Para 1130-IREM-I)

Railway servants who are eligible for educational advance may be granted one
months Basic Pay + DP at the beginning of each year for the purchase of outfit for
children attending the schools approved by the GM recoverable in 10 installments.

^^^^^

13 - STATE RAILWAY PROVIDENT RULES

Chapter IX (Rule 901 – 946 ) IREC-I

This rule is applicable to all railway servants appointed before 01-01-2004. All
railway servants shall subscribe to the fund either from the 1st of the month following that
in which they complete one year’s continuous service or from the date of confirmation
whichever is earlier. But the probationers to Railway Services, Group-A and Group-B
shall subscribe from the date of appointment. (Rule 904(ii)(a) IREC-I)
 If an employee of Central Government, State Government or a body corporate
owned or controlled by Government or an autonomous organization registered under the
Societies Registration Act, 1860, is permanently transferred to Railways, then his PF
amount in his old post shall be transferred to SRPF, shall to SRPF from the date of
joining Railway Service. (Rule 904(b) IREC-I)

Account shall be opened in the name of each subscriber in which his subscription
and the interest thereon shall be credited. Every subscriber shall subscribe monthly to
the fund when on duty, foreign service, deputation, temporary transfer from railway
service to any other Government service or on leave. (Rule 907 IREC-I)

The amount of subscription payable for any month shall be 8.33 % (ie.) one
twelfth of the subscriber’s emoluments for that month. In case of running staff, 55% of
pay element shall be included. No subscription shall be recovered during the leave
without pay. (Rule 909(i), (ii) IREC-I)

In case of a railway servant under suspension, no subscription is to be recovered

from the subsistence allowance but he is subsequently reinstated he shall be allowed
the option of paying in one lump sum or in instalments. (Rule 909(2) IREC-I)

The subscriber to the SRPF shall be exempted from making any subscription to
the fund during the last three months of service. The discontinuance of the subscription
is compulsory and not optional. No recovery towards refund of advance taken from the
PF may be made during this period. Further no temporary advance shall be sanctioned
during the last three months from the PF. (Rule 909(3) IREC-I)

The accumulation at the credit of SRPF for the financial year shall carry interest
at the rate of 8% per annum. *** The system of grant of incentive bonus to subscribers
of SRPF was discontinued. (RB.No.P(E)III/2000/PF 1 / 2 dated 26-07-2000)

VOLUNTARY SUBSCRIPTION

All subscribers may subscribe voluntarily to SRPF at any time during the financial
year. The amount of voluntary subscription may be

(a) reduced once during the course of the year

(b) enhanced twice during the course of the year
(c) reduced and enhanced as aforesaid (Rule 905(2) IREC-I)

DEPOSIT LINKED INSURANCE SCHEME

On the death of a subscriber to SRPF, the eligible family member is entitled to

receive the amount standing to the credit of the subscriber and also an additional
amount equal to the average balance in the account during the three years immediately
preceding the death of such subscriber, subject to the following conditions:-
 (a) the balance at the credit shall not at any time during the three years preceding
the month of death have fallen below the limits of:-

Minimum balance Maximum of the Scale of Pay

Rs.25000 Rs.12000 or more

Rs.15000 Rs.9000 or more but less than Rs.12000
Rs.10000 Rs.3500 or more but less than Rs.9000
Rs.6000 Less than Rs.3500

(b) the additional amount payable under this rule shall not exceed Rs.60000;

(c) the subscriber has put in at least 5 years service at the time of death.
(RB.No.E(W)89/WE1-23 dated 18-04-1990) (RB.No.E(W)97/WE-1-13 dated 20-10-98)

ADVANCES FROM PROVIDENT FUND

(Rule 922 – 926 IREC-I)

TEMPORARY WITHDRAWAL

Railway servants can withdraw advances from their PF account temporarily

subject to the following conditions:-

1) Employee should apply in writing

2) Amount sanctioned should not exceed the amount in the account
3) One loan is sanctioned at a time for one purpose
4) Next advance will not be sanctioned unless the 50% of the previous advance is
deducted
5) For calculation of amount basic pay plus dearness pay is taken into account

PURPOSE OF ADVANCE

(a) Employee going abroad on medical leave or returning to India

(b) To compensate the expenditure of serious illness
(c) For higher education of the dependant wards beyond HSS within India / abroad
(d) For betrothal & marriage of self / wards / dependents
(e) For purchasing movable properties like T.V., Fridge, Washing Machine, etc.,
(f) To purchase a plot, house / flat or to compensate the construction expenses if
allotted by Housing Board or Co-Operative Society.

QUANTUM OF ADVANCE

In all the above cases, the amount sanctioned is three months basic pay plus
dearness pay or actual cost and in any case the amount should not exceed 50% of the
amount at credit. In case of marriage of self, wards, dependents six months / ten
months, basic pay plus dearness pay in case of male / female respectively.

In special cases, the Sanctioning Authority may relax the above limit in case of
subscriber’s daughter keeping in view the status of the subscriber and the amount
standing at credit in the Fund, but in no case be sanctioned more than 15 months pay.
(RB.No.F(E)III/2005/PF 1 / 2 dated 02-11-2005)

RECOVERY OF ADVANCE

Number of installment is decided by Sanctioning Authority but in any case it

should not be less than 12 and maximum of 24 months. If the amount of advance is
more than 3 months basic pay plus dearness pay, the number of installments may be
60.

FINAL WITHDRAWAL

A railway servant can withdraw advance from his PF not recoverable as final
withdrawal is permissible after 15 years of service.

PURPOSE OF ADVNCE

(a) House building

(b) House site
(c) Marriage expenses
(d) Education expenses
(e) Medical expenses
(f) Purchase of conveyance
(g) Purchase of house hold articles

HOUSE BUILDING

Final withdrawal may be made for the purpose of building of house or acquiring
suitable house or ready built flat for residence, including the cost of site for re-payment
of any outstanding amount on account of loans taken for the purpose or any payments
made towards allotment of a plot or flat.

CONDITIONS FOR WITHDRAWAL OF TEMPORARY / FINAL WITHDRAWAL

1)
Amount sanctioned should not exceed the amount in the PF account
2) Amount of advance in any case should not exceed the actual cost of house and
should not exceed 90% of the amount in the PF account
3) The total amount of HBA taken by the Govt. and the loan from PF together
should not exceed the prescribed ceiling limit
4) Advance is admissible for constructing a house at the place of work or at a place
where the applicant wants to settle down finally after retirement
5) Advance will be sanctioned only once and it could be sanctioned second time in
the case of repair of parental house.
6) After sanctioning of advance it is necessary that the employee should commence
the construction within 6 months and the construction be completed within 1 year
7) Withdrawal will be permitted only in equal instalments (minimum-2 & maximum-4),
the instalment after the first being given after verification reg. progress of work
8) Employee must have a clear title of lthe house for which the advance has been
taken
9) Employee must have taken prior permission from Competent Authority

10) If the employee purchasing a ready built house, he must take the possession
 within three months of sanctioning of advance
11) Employee must take prior approval for construction of house under Conduct
Rules

ADVANCE FOR MARRIAGE EXPENSES

A railway servant can be allowed to withdraw from his PF in case of marriage of

self, wards, dependents subject to the following conditions:

a) In case of marriage of daughter, 10 months BP + DP or 90% of the total amount

in the PF account whichever is less may be sanctioned. In special conditions,
this amount could be raised to 15 months.

b) In case of marriage of son, 6 months BP + DP or 90% of the total amount in the

PF account which ever is less may be sanctioned.

c) If two marriages are arranged simultaneously then the loan will be sanctioned as
if the two marriages are organized separately.

d) Advances could be sanctioned considering Marriage & Engagement as different

occasions.

EDUCATION EXPENSES

Advances from PF can be sanctioned for the purpose of higher education of the
subscriber or his children. The advance may be utilized to meet the cost of college-kit,
special clothing and educational tours, etc. which may be in the nature of direct
obligatory expenditure incurable by the student on account of his education. These
withdrawals may be permitted once in every six months (ie.) twice in any financial year.
In special cases, the Sanctioning Authority may relax the limit of 3 months BP+DP or
half the amount at credit of PF account to the extent of not more than three fourths of
the amount at credit.

MEDICAL EXPENSES

A railway servant can withdraw amount from PF or the purpose of medical

expenses in connection with the illness including, where necessary the travelling
expenses, for self and dependents. The amount withdrawn should not be 50% of the
total deposits or 6 months BP+DP. In special cases, the Sanctioning Authority may
relax the limit of 3 months BP+DP or half the amount at credit of PF account to the
extent of not more than three fourths of the amount at credit
PURCHASE OF CONVEYANCE

Part final withdrawal from the fund may be allowed for purchasing a motor car,
motor cycle, scooter, moped, etc. or for repaying the Government loan already taken by
the servant for the purpose subject to the following conditions:

a) Basic Pay should be Rs.10500 per month or above in case of purchase of motor
car and Rs.4600 per month in the case of motor cycle, scooter, etc.

b) The amount of withdrawal is limited to Rs.110000 for purchase of motor car and
Rs.20000 for purchase of motor cycle, scooter, moped, etc.

c) The amount of advance should not exceed 50% of the amount at credit or the
actual price of the vehicle, whichever is less.

d) Such withdrawal shall be allowed only on one occasion.

e) Railway servants who have completed 28 years of service or who have less than
3 years to attain the age of superannuation may be permitted to make final
withdrawals from PF account for the extensive repairs or overhauling of their
motor cars.

PURCHASE OF HOUSE HOLD ARTICLES

For meeting the cost of consumer durables such as TV, VCR/VCP, Washing
machine, Cooking range, Geyser, Computer a final withdrawal not exceeding 6 months
pay or one half of the amount standing to his credit in the fund whichever is less, may be
allowed.

^^^^^

14 - PRODUCTIVITY LINKED BONUS

For the financial year 2007-2007, all non-gazetted railway servants (excluding
RPF / RPSF personnel) are eligible for PLB equivalent to 70 days wages without any
ceiling limit o wages for eligibility. Where the wage exceeds Rs.2500 per month, the
PLB will be calculated as if ‘wages’ are Rs.2500 per month.
 Wages for the purpose of calculating PLB shall include Basic pay, dearness pay
and DA drawn during the financial year 2006-07. In case of running staff, the term pay
includes 30% of basic pay as pay element in running allowance. The employees were
not placed under suspension or had not quit service / retired / expired during the
financial year 2006-07 or were on leave where leave salary is admissible is not less than
LAP salary, are paid an amount of Rs.5753 towards PLB for the financial year 2006-07.
(RB.No.E(P&A)II-2006/PLB-16 dated 15-10-2007)

All Group C & D RPF / RPSF personnel who are not eligible for PLB, are eligible
for ad-hoc bonus equivalent to 30 days emoluments without any eligibility wage ceiling
for the financial year 2006-07. The calculation ceiling is Rs.2500.

This benefit is admissible only those RPF / RPSF personnel who were in service
on 31-03-2007 and have rendered at least six months of continuous service during the
year 2006-07. Pro-rata payment will be admissible to the eligible personnel for period of
continuous service during the year ranging from six months to a full year, the eligibility
period being taken in terms of number of months of service (rounded to the nearest
number of months).

The quantum of ad-hoc bonus will be worked out o the basis of average
emoluments / calculation ceiling whichever is lower. To calculate ad-hoc bonus for one
day, the average emoluments in a year will be divided by 30.4 (average number of days
in a month). This will thereafter be multiplied by the number of days of bonus granted.
For example, taking calculation ceiling of Rs.2500 (where actual average emoluments
exceed Rs.2500), ad-hoc bonus for 30 days would worked to:- Rs.2500 x 30 / 30.4 =
Rs.2467.10 (Rs.2467)

All the Group C & D RPF / RPSF personnel, regardless of whether they are in
uniform or out of uniform and regardless of their posting shall be eligible for ad-hoc
bonus. 9RB.No.E(P&A)II-2001/PLB-14 dated 20-09-2002)

COMPUTATION OF WAGES

The methodology to be followed for computation of PLB in cases where staff are
on leave on half pay, extraordinary leave, etc., for part of the year:-

(a) The per day maximum wage to be reckoned during a particular month is to be
arrived at by dividing the ceiling limit by the total number of days in the month.

(b) For example, the maximum reckonable per day wage (in normal cases) in a
month of January would be Rs.2500 / 30 = Rs.80.65 and the reckonable per day
wage in respect of employees on LHAP for the corresponding period is Rs.40.33.

(c) In the month, an employee who had worked only for 15 days (the remaining
period being EXL), the wages for that month would be Rs.1210 (Rs.80.65 x 15).

(d) The total wages arrived at by adding the per day wage for the month and then to
be rounded off to the nearest rupee.
 (e) Similar calculation is to be done for the other months also.

(f) The wages so arrived at for the 12 months are then to be added together and
thereafter divided by the number of days in the year ‘rounded off’ to the nearest
rupee which gives the amount of PLB payable.

EXAMPLE:

Employee was on LHAP from 1-4-2000 to 30-4-2000

Basic pay of the employee = Rs.5000, restricted to Rs.2500
Reckonable maximum per day wage / April = Rs.2500 / 30 = Rs.83.33
Reckonable maximum per day wage when on LHAP = Rs.41.67
Wage for other 11 months = Rs.2500 x 11 = 27500
Total wage for the year = Rs.27500 + Rs.1250 = Rs.28750
Per day wage = Rs.28750 / 365 = Rs.78.77
Amount of PLB payable for 57 days = Rs.78.77 x 57 = Rs.4489.89
Rounded off to Rs.4490

^^^^^

15 - PAY BILLS ON COMPUTER

Pay bills and its accompaniments are now processed in computer for payment in
majority of the establishments in Railways.
 In the beginning all the employees are allotted a staff number in 8 digits including
a self-checking digit. This number should not be changed during the service and it
remains as staff identification number in all records.

When a new bill unit is brought under computerised pay roll, master data of all
employees of the bill units is prepared as at the end of the previous month, and the data
is put on master tape.

The bill-preparing units in the prescribed formats indicate changes in the current
month in respect of all bill units under computer pay roll system. The input properly
prepared in the required format is key punched and the data is edited on the computer.
Error records and control figures are prepared for verification. After all the errors are
removed and controls tallied, the input data is processed on computer to generate the
pay bills and other connected statements.

The pay rolls are prepared in three copies and the first copy is submitted to
accounts and it becomes paid voucher later. The second copy is retained as office copy
by the bill preparing unit and the third copy is distributed as pay slip to the employees.
The bill preparing units check up whether the changes given have been correctly
incorporated for printing. In case of any discrepancy, necessary manual changes are
made in the printed pay rolls and are attested by officer in charge before forwarding the
same to accounts department. These alterations are also taken as corrections to the
computer files.

The bill preparing units are responsible for the correct preparation of input data
after taking into account all relevant informations regarding entitlement to pay and
allowances of the employees concerned. They are also responsible to see that changes
advised by them for the month have been duly incorporated in the computer pay roll.
Calculations including totals need to be checked by them.

The pay roll mechanisation cell and the computer cell have combined
responsibility to ensure that the input data given by the bill-preparing units have been
correctly converted into computer files and is duly processed along with the master data
for preparation of pay rolls and connected statements. Computer bills are verified
through the internal check in Accounts office as done for manual bills.

Where preparation of pay bills on the computer has been found impossible due
to unavoidable reasons the pay bill should be prepared manually in the prescribed form
separately for Gazetted and Non-gazetted staff by the pay bills preparing units and sent
along with relevant documents and statements, to the accounts office for internal check
and payment.

The following statements are prepared as accompaniment to the pay rolls.

· Debit summary.
· Credit summary.
· Memorandum of differences.
· Statement of PF recovery.
· Absentee statement.
 · Statement of refund of advances, advance wise.
· Statement of society deposits and refund of loans.
· Rent recovery statement.
· Electricity charges statement.
· Statement of other recoveries, type wise.
· PF subscriptions and repayment of advances to PF.
· List of workshop debits, stores debits and station debits.
· Recoveries toward Co-operative Stores and Society.
· Subscription to Institutes.
· Railway doctor fee payable on contract system.
· Diet charges.
· LIC policies.
· Income-tax schedule.
· Group Insurance recovery statement.
· Certificates required for the purpose of claiming certain allowances.

Memorandum of Differences

It is a statement, which briefly explains the causes of differences between the

gross amount of pay charged in the current month and that of last month’s pay bill in
respect of each employee.

Absentee Statement

Absentee statement shows the period of leave, unauthorised absence for all the
employees. CL availed is not shown in the statement.

Wage Period

Wage period is normally a month. Different wage periods are fixed for Railway
employees working at different areas. By fixing different wage periods, constant flow of
bills, regular internal check of all the bills, better utilisation of ministerial and cash office
staff are achieved. Normally change of wage period is not normally permitted.

However, in rare cases to arrange salary in advance due to festivals etc. wage
period is changed with permission of Headquarters and Accounts concurrence.

Assumed Attendance

Pay bills are actually prepared a few days before the end of the wage period, on
the basis of assumed attendance for the remaining days of wage period. The period of
assumed attendance is fixed in consultation with Accounts. In the event of an
employee’s death or termination of service the bills are not processed for regular
payment as a matter of precaution to adjust recoveries, if any.

Last Pay Certificate

When a Railway servant is transferred from one jurisdiction to another, or in

settlement cases, LPC is prepared in the prescribed form and sent to the Accounts office
concerned. LPC shows the pay and allowances drawn in the last month up to which the
employee has been paid. It also includes details of recoveries effected, the recoveries to
be effected, balance instalments, occupation of quarters, arrears to be claimed, as
drawn particulars, PF number etc. LPC facilitates prompt drawl of wages in the absence
of service records.

Objections

Prompt attention is to be given to the objections communicated by the Accounts

or Audit officer. All objections related to personal claims raised by the Accounts officer or
by the Audit department, whether accepted or not, should be immediately communicated
to the employee’s concerned, so that the question of writing off of the amounts on the
ground that they are more than one year old may not arise, and in case if it is eventually
decided that the objections are correct and the amount disallowed are to be recovered.

All disallowances or objectionable items noticed in establishment claims are

communicated through disallowance list in the prescribed form. Disallowances may be
due to-

· Want of sanctioned estimates.

· Excess over sanctioned estimates.
· Want of sanction for appropriations.
· Excess over sanctioned appropriations.
· Irregular personal claims.
· Absence of vouchers.
· Breach of financial rules.
· Acceptance of provisional allocation for estimate.

^^^^^

16 - APPLICATION OF COMPUTER IN
PERSONNEL BRANCH
 As the world is an Informative age, Railways decided to computerize its activities
with the direction of Ministry of Railways, developed through application software for the
use of Railways.

First it looked into Public service viz., reservation. So, Railway Reservation
System (RRS) was introduced all over the country and it was one of the effective
packages. Then slowly the following were also stated playing in Railways in a phased
Manner.

1. FOIS - Freight Operating Information System

2. EMIS - Energy Management Information System
3. SMIS - Signal Management Information System
4. - Engineering Management Information System
5. PRIME - Payroll and Related Independent ModulEs.
6. AFRES - Advance Finance, Railway Earning and
Expenditure System
7. PMIS - Personnel Management Information System.

Present working application software in Personnel Branch:

1. PRIME - Payroll and Related Independent ModulEs.
( Developed by Southern Railway )
2. CMIS - Cadre Management Information System.
( Developed by N F Railway )
3. CGIS - Compassionate Ground Information System
4. CCIS - Court Cases Information System
5. LMS - Letter Monitoring System
6. PMIS - Personnel Management Information System
( Developed by Northern Railway )
7. AFRES - Advance Finance Railway Earnings and
Expenditure System.

Salary Package:
Since, the employees payment are more sensitive and involve collection,
verification and checking of data’s

It was initially developed in Cobol package. As it has some technical problems

the same was converted to a user friendly package i.e., RDBMS in other words
Relational Data Base Management.

Some of the RDBMS packages are Oracle, Sybase, Informix, etc.

This RDBMS allows many users simultaneously to access the database.

This RDBMS consists of 2 parts.

 a. Data base management system, which organizes and maintains
information.
b. Data base application system – lets us to view, retrieve and update
information.
In this Data base consists of 2 categories
a. Object based logical model
b. Record based logical model

As on of the RDBMS, Oracle is and object based logical model i.e., Object
Relational Database Management System (ORDBMS) and has a concept of
“Client / Server Technology “ to interface between the user and the data base
and application system in payroll was developed in ORACLE, with Oracle
database as back end used and D2K ( Developer 2000 ) as front end user with
an acronym as “PRIME” with the software on oracle enterprise edition Version 8i.

PRIME: Payroll and Related Independent ModulEs

Aim: To reduce employees grievances of the Railway employees and to have

a quality data which will automatically result in reduction of repeated works and
generation of reports, etc.

Object: - Regular monthly pay bills

- Supplementary bills
- Loans / Advances
- Adhoc / Sudden payments like awards, funeral, etc.
- Misc., payments like RTF, SBF, Honorarium, etc.,.
- Periodical and annual programmed payments like PLB, DA
- PF withdrawals
- Settlement bills
- Mass pay re-fixation of bulk payments on account of reasons like
Cadre restructuring, etc.

Users: PB staff and staff working in salary bills sections of open line and other
Offices.

Applicable: to all Indian Railway staff

Outline activities:

Preparation of payroll on computer entails co-coordinating the inflow of

various inputs, verification of the data with original documents to the extent possible,
keying the data, verification of the entered data into the computer, processing the data,
printing, checking the correctness of bill, certification of bills and transfer of processed
data to accounts (AFRES) along with forwarding the certified bills to Accounts for
payment.

Preparation of bills:
 - Normal salary
- Increment
- On issue of Office Order on promotional fixation, PP, Spl. Pay,etc.
- Specific earnings like TA, NDA, NHA, KMA, etc.,.
- Leave details
- Quarters transaction like Rent, water, electrical
- Over Payment’s
- Any arrears
- DAR
- Court case judgement
- Transfer from one bill unit to another bill unit
- And other misc., earning deduction.

Time schedule

To make the payment in time to the employees a time schedule in must for
feeding of bills, printing of bills and submission of bills to accounts and from there to the
employees either to Bank or Cash keeping in mind the advancement / postponement of
payment date.

Security:

Data security. Checks are provided in the computer software for validation of the
entered data. Individual user identification and his / her password.

Maintenance:

Maintained by a set of staff working in computer centre working as a data base

administrator as detailed below:

- Mange the computer room

- To check the equipments daily for usable condition
- To handle and solve all computer infrastructure and application software
related problems
- To provide technical support in the event of occurrence of problem
- Liaison with computer contractors for trouble shooting
- Making bulk printing when required.
- Modification and performing certain specific jobs as per the instructions /
change of rules viz., DA, Bank codes, NDA rates, NHA rates, IT modification,
etc.,.
- Maintenance of source code of application software.
- Maintenance of system software
- Maintenance of RDBMS software
- Allotment of time schedule for the users
- To take back-up of the day-to-day work
- Procurement of Hardware’s, stocking of consumables like Ribbons, CD’s,
Stationeries, Floppies, ink cartridges, etc.
- Liaison with related department when require viz., electrical department for
electrical energy, Accounts department for transferring data’s to accounts,
etc.,.
- Ensuring the job completion as per time schedule, if exceeded report to
officers concerned
- Handling pay bill processing and printing
- Transferring data to AFRES / importing of data for auditing.
- Assigning privileges for executing process and programmes
- Creating / adding / deleting users
 - And etc.,.

Training:

Under normal circumstances, computer room administrators will be in-charge for

imparting training to the users in application software to the staff who are likely to get
transferred from one section to another section. For advance training the Branch officer
will decide.

Users Basic Care:

Follow proper log in and log off procedure

- Keep your password secret and keep changing in periodically
- Pay attention to computer messages and take required action and if
necessary inform computer centre administrator.
- Be alert on security related prompts and concentrate on data correctness
- After entering data required, check and confirm
- Report immediately for any exception / abnormality
- Maintain registers / record as required
- Ex-change ideas with your colleagues
- Be careful with floppies, CD’s as a protection against virus problem
- Don’t open too many menus as it will slow down the system
- Think of innovative ways for validations, inform computer room in-charge or
record in the register maintained for this purpose.

Related Modules:

The related modules are

- Income Tax - PMIS ( All Cadre Work )
- Settlement
- Leave
- Supplementary bills
- DAR
- Quarters
- PF
- Book of Sanction
- Service Registers
- Cadre
- Welfare

Conclusion:

At present the grievances has reduced more with this Prime package and there
will be no grievances from the employees with the related modules under and to be
developed are introduced with fine tuning for the users use and added to PRIME system.

-.-.-

AFRES – ADVANCE FINANCE, RAILWAY EARNING &

EXPENDITURE SYSTEM
 Advance Finance and Railway Earnings & Expenditure System
( AFRES )
With the commissioning of the RAILNET all computers on the Indian Railways
have been interlinked through an OFC Network. This has paved the way for an MIS
(Management Information System) Network in which each department has its own set of
programs. The departments covered by MIS are Engineering, Mechanical, Electrical,
Signal and Security. AFRES and PRIME are the programs designed for Accounts and
Personnel Branch respectively. Each for these programs have their database in
ORACLE thus enabling data to be shared and transferred easily by different
departments, units.

AFRES was designed and developed by FI-SYSTEM, BANGLORE with Chennai

Division as a nodal division. Now the system is being maintained and the implementation
on the various accounting units of the Indian Railways is done by the Staff of
Sr.EDPM/MAS

AFRES for the divisional units consists of the following modules

a) Internal Check
b) PF
c) Pension
d) Books
e) E-Suspense
f) Works Contract
g) New Pension Scheme
h) Cash & Pay

a) With the integration of the PRIME database with the AFRES database, all bill
preparation data is transferred online thus enabling the Accounts Staff to pass
the bills online. Allocation verification is a one time job. The Audited data
(corrections carried out by Accounts) is sent back to PRIME, so as to incorporate
it in the next month’s bill preparation.
b) The passing of the PF bills is done by the system, where the PF balance of the
employee is checked, outstanding balances are deducted and PF rules are
verified by the system. Debit posting is done when a bill is confirmed and credit
posting is done by the SO’s on the next day of the payment. Calculation of
interest and issuing of PF slips can be done as soon as the March Accounts are
closed. Managerial Statements like NO Master Statements, Nil Credit
Statement, Double entry, Negative Balances etc. can be generated for further
review.
c) The Settlement data from PRIME can be transferred to the Pension module.
PPO and PPA is now decentralized and printed locally. Pension master can be
maintained locally.
d) All FMIS Statements up to account current can be generated as soon as the
months accounts have been closed.
e) All suspense transactions can be maintained and watched by the system. Debit
and Credit posting is done in seconds. All review can also be prepared at any
moment.
f) Once the Master tables have been created, (Project, BSR, Non BSR, Contractor,
Work Condition, Approved List, Terms, General agreement, Paper Securities,
Rider and Work Order and Schedule Master) most of the checks on Contractor
bills are done by the system. With Notebooks and Laptops easily available and
at a very cheap prize, the executives can carry the same to the site to record on
the spot observations and measurements.
 g) The accounts for the employees coming under the New Pension Scheme are
maintained for Tier1, Tier2 and Government Contributions.

There are some minor modules like Finance, Assets, and Inspection
modules also available in AFRES.

Apart from the above AFRES is also available for Traffic Accounts and
Workshop and Stores Accounts.

The following are some of the advantages of AFRES.

a) sharing of data and information between

i) PB and Accounts (Salary)

ii) Accounts and the Executives (Contractor and Supplier bills)
iii) Accounting Units and HQ
iv) HQ and Railway Board

b) Data manipulation and calculations are very fast and accurate.

c) Security in Oracle is of a very high standard and if applied properly it could keep
the database very secure

Some of the Short comings of this system are as below

a) Adequate training has not been given to staff for using the system as well
as to Staff who maintain the system.
b) Backup and Recovery mechanism have to be defined.
c) Security and integrity have to be revisited.
d) With the dependence on the system growing and the non-availability of
sufficient hard copies, the scope for fraud increases and reconciliation
becomes a tough job.
e)

CMIS: CADRE MANAGEMENT INFORMATION SYSTEM

CMIS is an effective monitoring system developed in Access package by the

department of Human Resource Development ( PB ), Head Quarters North Frontier
Railway, Maligaon. It monitors all important aspects of cadre operations of different
departments viz, filling up of vacancies, timely selection, issue of seniority, list, placing
indents to RRB, etc.,. This programme works out on line composite, efficiency index for
officers and supervisors dealing with cadre. The composite index is based on various
essential functions which are required to be performed to manage a cadre effectively.

Reports:

From this package we can take 8 different reports viz.,.

- efficiency index at a glance

- Selection under process
 - Selection pending initiation
- Non-selection categories having vacancies
- Seniority list over 2 year old
- Seniority list becoming over due in next 3 months
- Direct Recruitment categories where indent placed
- Direct Recruitment categories where indent is place and vacancies exists

The above reports are generated from the datasheet containing details of all
categories of concerned department consisting of 48 columns. The data sheet is
also required to be certified by cadre officers that “Accuracy and Completeness is
certified”

Basic required data of the database:

As a one time entry the following are required to be made

- Railway Name
- Unit names
- Department names
- Cadre names
- Pay scales
- Percentage of DRQ in each categories
- Percentage of PRQ in each categories
- Percentage of LDCE in each categories
- Dealer name

Care should be taken while feeding the above data to make it uniform fro all
departments to get an accurate output. No duplicate entry should be made.

Database:
After completing the basic required data necessary entry should be made in the
datasheet under the heading Contents which has 48 columns for which separate
instructions will be provided .

This entry will be fed with breakup as units like TPJ, MAS, etc., and department
wise, category wise, etc.,.

On completing the data entry we can take the reports as detailed above under
reports, sanction actual vacancy position for all categories, sanction actual vacancy
position for safety categories, other miscellaneous reports.

Conclusion:

This package supports to maintain a cadre very effectively based on various

essential functions unless it is properly maintained and fine tuned as per the
requirement.

-.-.-
CGIS - COMPASSIONATE GROUND INFORMATION SYSTEM

Aim: To give appointment to the deceased railway employees as quickly as

possible with this Access package.
Object: It is an application software developed to monitor the appointment
process of Compassionate ground. It will help to finalize the pending Compassionate
ground appointments systematically and smoothly.

For the best use of the programme necessary data is required to be fed.

1. Bio-data of the deceased / Decategorised Rly. Employee.

2. Bio-data of the ward / widow of the Rly. Employee.
3. offer of appointment procedures

In this there are 3 entry forms

a. New entry data

§ Bio-data of Rly. Employee
§ Bio-data of ward / widow
§ Tests and offer of appointments

b. Pending data
§ Bio-data of ward /widow Gr-C, Gr.-D, not decided
§ Offer of appointment Gr-C, Gr-D

c. Finalized data
- Bio-data of ward /widow Gr-C, Gr.-D
- Offer of appointment Gr-C, Gr-D

After entering the required data’s 2 different statements can be generated

a. Pending statements
§ Summary – whole Railway Gr-C & Gr-D
§ Summary – break up of Gr-C & Gr-D
§ Summary – Division wise Gr-C & Gr-D

b. Finalized statements
§ summary of finalized cases

Conclusion:
This programmed is being evolved and needs modifications .

-.-.-

CCIS - COURT CASE INFORMATION SYSTEM

Aim: As lot of court cases are pending in Railways this Access based
application software was developed to clear the court cases as quickly as possible.
Object: It is to monitor the court cases process and it will help to finalize
the pending Court cases systematically and smoothly.

Basic required data’s are required to fed in the designed statement. This
makes to take a report on pending court cases and disposed court cases.

From the fed statement the following can be taken under pending court
cases and disposed court cases

o Unit wise
o Court / CAT wise
o Law Assistant wise
o Railway Advocate wise

This statement can be taken year wise court cases pending, submission
of
para-wise remarks to the officer concerned, date of submission to the court, date of
hearing, date of adjournment, final judgement, etc.,.

Conclusion: Fine package to monitor the Court Cases pending in Railways.

-.-.-

LMS - LETTER MONITORING SYSTEM

Aim: To monitor the inward / outward important letters.

Object: Developed in Access as an application software for monitoring the
letters received from various offices as detailed below:

1. Board’s letters
2. DPG – Department of Public Grievances & / DOP –
Department of Personnel letters
3. Union letters
4. Head Quarters letters
5. Divisional letters viz., DRM & other officers
6. GM’s Pink slip

This programme is developed in a networking system to be viewed by

the
Principal HOD ie., CPO from Head Quarters to know the current position of the above
letters pending / disposed from Head quarter’s / Division. But, this networking system is
not operative now due to technical problems viz., networking provisions. However
necessary statements from Division’s is sent fortnightly to know the over all position of
railways and know the efficiency of the Division.

On receipt of the letters from the above said offices, the same has to be
fed in the column’s as provided in the system.

After feeding, steno nominated will put up papers to the officer concerned
for his perusal fortnightly, with a hard copy to concerned APO’s and ChOS’s/OS’s
concerned for their reply immediately.

The reply statement will be fed back in the system as and when it is ready
in the column provided therein viz., disposal

With this LMS we can take a quick action for the letters pending and help
the railway administration for quick disposal and to have a review of the same every
fortnightly.

In future also it will be useful to PB to have a verification of the letters

received for Past cased and its reply.

Further there is a in built efficiency shield index how the APO’s

concerned take steps to dispose the letters. This index is graphical picture which will
be reflected to the CR’s of the DPO/APO concerned.

Conclusion: This LMS is a fine package to take care of the inward / outward letters
unless it is properly maintained and fine tuned.
-.-.-

PMIS – PERSONNEL MANAGEMENT INFORMATION SYSTEM

Apart from the salary package the other main aspect in Personnel Branch is
Cadre. So, the application system package is being developed by the Northern Railway
as per the instructions of the Railway Board.
 As it is a related module to PRIME when combined it will be a fine application
software.

This PMIS takes care of the following:

1. Cadre - Assessment of vacancies

- Placing of indents with breakup’s
- Recruitment
- Appointments
- Postings
- Salary System
- Seniority
- Promotion
- Pay fixation
- Transfers
- Priority registers
- Issue of retirement list
- Settlement
2. Pass 3. DAR
4. PNM 5. Book of Sanction
6. Service Registers 7. etc.

^^^^^

Southern Railway PAGE NO : 5

WORKING SHEET FOR COMPUTATION OF INCOME TAX FOR THE YEAR:- 2007-2008 (Actuals upto Nov-2007)
Processed Date: 06-Dec-2007 16:45
===========================================================================================
NAME:XXXXXXXXXXXXX DESIG:XXXXXXXXX BU: XXXXX INCR: DECEMBER RETIREMENT: JUN-15
============================================================================================
HEAD MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB TOTAL
Basic Pay 10650 10650 10650 10650 10650 10650 10650 10650 10650 10650 10650 10650 127800
D.A. 5591 5591 5591 5591 5591 5591 6550 6550 6550 6550 6550 6550 72846
Arr.D.A. 0 2874 0 0 0 0 0 0 0 0 0 0 2874
CCA 300 300 300 300 300 120 120 120 120 120 120 120 2340
D.Pay 5325 5325 5325 5325 5325 5325 5325 5325 5325 5325 5325 5325 63900
PF-Subsc. 1331 1331 1331 1331 1331 1331 1331 1331 1331 1331 1331 1331 15972
VPF 0 0 0 0 0 5000 5000 5000 5000 5000 5000 5000 35000
CGIS-A 0 0 0 0 0 120 120 120 120 120 120 120 840
CGIS-B 60 60 60 60 60 0 0 0 0 0 0 0 300
PLI 67 67 67 67 67 67 67 67 67 67 67 67 804
Prof. Tax-TN 135 135 135 135 135 130 130 130 130 130 130 130 1585
===========================================================================================

SAVINGS/DECLARATION
Total Salary Income 269760 Provident Fund (80-C) 50972
House Rent Allowance = a 0 [-] VPF Refund 0
Pay Eligible for HRA Rebate = b 0 Public Provident Fund (80-C) 0
Rent paid - (10% Salary) = c 0 Tution Fees (80-C) 0
[-] Least of a, b , c for Exmpt. 0 Unit Trust of India (80-C) 0
Gross Income(less HRA exemp. if any) 269760 Life Insurance Premia/PLI (80-C) 804
[-] Professional Tax u/s 16(i) 1585 NSC VIII Iss/Simlr Invtmts Value (80- C) 0
Total Income From Payroll 268175 Group Insurance (80-C) 1140
[+] Interest 0 Mutual Fund (80-C) 0
[+] Gain from Housing Property (F-12C) 0 Other Investments. (80-C) 0
[-] Loss from Housing Property(F-12C) 0 Repayment of Housing Loan (80-C) 0
[+] Other Income 0 Infrastructure Investments. (80-C) 0
Total Income from all Sources 268175 Pension Fund LIC (80-CCC) 0
[-] Relief Fund under Section 80G 0 NPS-Tier-I-Sec 80CCD 0
[-] Other Relief's u/s 80G(50%) 0 Govt.Cont-New Pension Scheme-Sec80CCD 0
[-] Medical Insurance under Sec.80-D 0 Total Investment(80-C + 80-CCC + 80-CCD) 52916
[-] Handicap deduction Under Sec. 80U 0 Savings Under Section 80-CCE (MAX.100 52916
[-] Other Deductions 0
Total Income 268175
Taxable Income(rounded to nearest Rs.10) 215260
Gross Tax 17052
[+] Surcharge on IT Payable 0
[+] Education Cess on IT+SC 512
Income Tax paid 0
[-] IT Refund 0
Surcharge Paid on IT 0
Education Cess Paid on IT 0
Net Tax Payable 17564
Running Allow(70% exempted upto 6,000pm) 0

============================================================================================
Income-Tax Rates :Rs.110001-Rs.150000 = 10% + Rs.0 ** Rs.150001-Rs.250000 = 20% + Rs.4000 ** above
Rs.250001 = 30% + Rs.24000.
Southern Railway PAGE NO : 4
WORKING SHEET FOR COMPUTATION OF INCOME TAX FOR THE YEAR:- 2007-2008 (Actuals upto Oct-2007)
Processed Date: 20-Nov-2007 11:46
========================================================================================
EMPNO. Xxxx NAME:xxxxxxx DESIG:LOCO PILOT (GOODS)-I BU: xxxx INCR: SEP.RETIREMENT: OCT-10
============================================================================================
HEAD MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB TOTAL
Basic Pay 6725 6725 6725 6725 6725 6810 6900 6900 6900 6900 6900 6900 81835
D.A. 4590 4590 4590 4590 4590 4648 5517 5517 5517 5517 5517 5517 60700
Arr.D.A. 1955 0 0 0 0 0 1977 0 0 0 0 0 3932
D.Pay 4372 4372 4372 4372 4372 4426 4485 4485 4485 4485 4485 4485 53196
PLB 0 0 0 0 0 0 0 5753 0 0 0 0 5753
KM.Allow. 1395 867 1207 867 767 993 1383 1069 1069 1069 1069 1069 12824
RRCA 35 27 30 16 0 5 14 8 8 8 8 8 167
O.S.D.A. 0 0 0 0 40 0 40 0 0 0 0 0 80
AMA 32 333 129 233 387 99 410 165 165 165 165 165 2448
CELL Allow. 12 12 12 12 12 12 12 12 12 12 12 12 144
Special Pay 70 70 70 70 70 34 70 70 70 70 70 70 804
NDA 300 189 289 355 333 511 422 455 455 455 455 455 4674
NHA 0 140 0 0 0 0 140 420 0 0 0 0 700
Stitch. All. 0 0 0 0 0 0 0 33 33 33 33 33 165
VPF 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 36000
PF-Sub-Run 1433 1433 1433 1433 1433 1451 1471 1471 1471 1471 1471 1471 17442
CGIS-C 30 30 30 30 30 30 30 30 30 30 30 30 360
LIC/TPJ 143 143 143 143 143 143 143 143 143 143 143 143 1716
==========================================================================================

SAVINGS/DECLARATION
Total Salary Income 227422 Provident Fund (80-C) 53442
House Rent Allowance = a 0 [-] VPF Refund 0
Pay Eligible for HRA Rebate = b 0 Public Provident Fund (80-C) 0
Rent paid - (10% Salary) = c 0 Tution Fees (80-C) 0
[-] Least of a, b , c for Exmpt. 0 Unit Trust of India (80-C) 0
Gross Income(less HRA exemp. if any) 227422 Life Insurance Premia/PLI (80-C) 1716
[-] Professional Tax u/s 16(i) 0 NSC VIII Iss/Simlr Invtmts Value (80- 0
Total Income From Payroll 227422 Group Insurance (80-C) 360
[+] Interest 0 Mutual Fund (80-C) 0
[+] Gain from Housing Property (F-12C) 0 Other Investments. (80-C) 0
[-] Loss from Housing Property(F-12C) 0 Repayment of Housing Loan (80-C) 0
[+] Other Income 0 Infrastructure Investments. (80-C) 0
Total Income from all Sources 227422 Pension Fund LIC (80-CCC) 0
[-] Relief Fund under Section 80G 0 NPS-Tier-I-Sec 80CCD 0
[-] Other Relief's u/s 80G(50%) 0 Govt.Cont-New Pension Scheme-Sec80CCD 0
[-] Medical Insurance under Sec.80-D 0 Total Investment(80-C + 80-CCC + 80-CCD) 55518
[-] Handicap deduction Under Sec. 80U 0 Savings Under Section 80-CCE (MAX.100 55518
[-] Other Deductions 0
Total Income 227422
Taxable Income(rounded to nearest Rs.10) 171900
Gross Tax 9380
[+] Surcharge on IT Pay le 0
[+] Education Cess on IT+SC 188
Income Tax paid 0
[-] IT Refund 0
Surcharge Paid on IT 0
Education Cess Paid on IT 0
Net Tax Payable 9568
Running Allow(70% exempted upto 6,000pm) 15663

============================================================================================
Income-Tax Rates :Rs.100001-Rs.150000 = 10% + Rs.0 ** Rs.150001-Rs.250000 = 20% + Rs.5000 ** above
Rs.250001 = 30% + Rs.25000.
Southern Railway PAGE NO : 10
WORKING SHEET FOR COMPUTATION OF INCOME TAX FOR THE YEAR:- 2007-2008 (Actuals upto Oct-2007)
Processed Date: 20-Nov-2007 11:46
============================================================================================
EMPNO. XXXXX NAME:XXXXXXXXX DESIG:LOCO PILOT (MAIL) BU: XXXX INCR: MAY RETIREMENT: MAY-15
============================================================================================
HEAD MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB TOTAL
Basic Pay 8090 8090 8090 8470 8470 8470 8470 8470 8470 8470 8470 8470 100500
Arr.Basic Pay 0 0 0 355 0 0 0 0 0 0 0 0 355
D.A. 5522 5522 5522 5781 5781 5781 6772 6772 6772 6772 6772 6772 74541
Arr.D.A. 2342 0 0 242 0 0 2518 0 0 0 0 0 5102
Arrears of HRA 0 0 0 52 0 0 0 0 0 0 0 0 52
D.Pay 5259 5259 5259 5506 5506 5506 5506 5506 5506 5506 5506 5506 65331
Arrs D.Pay 0 0 0 231 0 0 0 0 0 0 0 0 231
PLB 0 0 0 0 0 0 0 5753 0 0 0 0 5753
KM.Allow. 1824 1522 792 755 50 1371 1358 1522 1522 1522 1522 1522 15282
RRCA 0 0 0 0 0 3 0 5 5 5 5 5 28
O.S.D.A. 0 40 0 0 1046 0 0 0 0 0 0 0 1086
AMA 39 0 116 335 365 81 0 81 81 81 81 81 1341
CELL Allow. 12 12 12 12 12 12 12 12 12 12 12 12 144
NDA 1211 1011 555 644 0 1055 1011 1066 1066 1066 1066 1066 10817
NHA 0 280 140 0 0 140 140 280 0 0 0 0 980
Stitch. All. 0 0 0 0 0 0 0 33 33 33 33 33 165
Int. HBA 608 608 608 608 608 608 608 608 608 608 608 608 7296
VPF 8000 9500 9500 9500 9500 9500 9500 9500 9500 9500 9500 9500 112500
PF-Sub-Run 1724 1724 1724 1881 1805 1805 1805 1805 1805 1805 1805 1805 21493
CGIS-C 30 30 30 30 30 30 30 30 30 30 30 30 360
LIC/TPJ 2479 2479 2479 2479 2479 2479 2479 2479 2479 2479 2479 2479 29748

SAVINGS/DECLARATION
Total Salary Income 289004 Provident Fund (80-C) 133993
House Rent Allowance = a 52 [-] VPF Refund 0
Pay Eligible for HRA Rebate = b 0 Public Provident Fund (80-C) 0
Rent paid - (10% Salary) = c 0 Tution Fees (80-C) 0
[-] Least of a, b , c for Exmpt. 0 Unit Trust of India (80-C) 0
Gross Income(less HRA exemp. if any) 289004 Life Insurance Premia/PLI (80-C) 29748
[-] Professional Tax u/s 16(i) 0 NSC VIII Iss/Simlr Invtmts Value (80- 0
Total Income From Payroll 289004 Group Insurance (80-C) 360
[+] Interest 0 Mutual Fund (80-C) 0
[+] Gain from Housing Property (F-12C) 0 Other Investments. (80-C) 0
[-] Loss from Housing Property(F-12C) 0 Repayment of Housing Loan (80-C) 0
[+] Other Income 0 Infrastructure Investments. (80-C) 0
Total Income from all Sources 289004 Pension Fund LIC (80-CCC) 0
[-] Relief Fund under Section 80G 0 NPS-Tier-I-Sec 80CCD 0
[-] Other Relief's u/s 80G(50%) 0 Govt.Cont-New Pension Scheme-Sec80CCD 0
[-] Medical Insurance under Sec.80-D 0 Total Investment(80-C + 80-CCC + 80-CCD) 100000
[-] Handicap deduction Under Sec. 80U 0 Savings Under Section 80-CCE (MAX.100 100000
[-] Other Deductions 0
Total Income 289004
Taxable Income(rounded to nearest Rs.10) 189000
Gross Tax 12800
[+] Surcharge on IT Payable 0
[+] Education Cess on IT+SC 256
Income Tax paid 0
[-] IT Refund 0
Surcharge Paid on IT 0
Education Cess Paid on IT 0
Net Tax Payable 13056
Running Allow(70% exempted upto 6,000pm) 17881
============================================================================================
Income-Tax Rates :Rs.100001-Rs.150000 = 10% + Rs.0 ** Rs.150001-Rs.250000 = 20% + Rs.5000 ** above
Rs.250001 = 30% + Rs.25000.