Rate of Leave Salary Contribution

The monthly rate of leave salary contribution in respect of all classes of Government servants governed by the Central Civil Services (Leave) Rules is 11% of pay drawn in foreign service.
If the foreign employer pays contributions, the percentage is applied to the pay actually drawn in foreign service.

If the contributions are paid by the Government servant himself, the percentage is applied to the net pay drawn during foreign service. Net pay means the pay that would be left after meeting the pension and leave salary contributions. In such cases, the percentage of leave salary contribution is not applied directly on the actual pay drawn during foreign service, but an element of compensation is taken into account for both the contributions before the percentage for leave salary contribution is calculated.

Three types of cases may arise and three different formulae can be applied in such cases :

(a) Where pension contribution alone is paid by the employee:

L = ( F - P ) x r / 100

(b) Where leave salary contribution alone is paid by the employee:
L = F x r / ( 100 + r )

(c) Where both the contributions are paid by the employee:
L = ( F - P) x r / ( 100 + r )

Where L is the leave salary contribution,

F is the pay actually drawn in foreign services,

P is the pension contribution, and

r is the rate of leave salary contribution.

Leave Salary Contribution is collected from BSNL vis-à-vis non absorbed employees.

Pension Contribution: Under Rule 37 A of the CCS Pension Rules the Govt. Makes arrangements for the collection of Pension contribution from the BSNL for the period service the employees render in the BSNL. This will apply not only to those officers who are working on deemed deputation basis in the Corporation but also to those employees who opt to get absorbed in the Corporation. CCA Offices are required to collect and ensure employee wise scrutiny and monitoring of amounts received on this account from the Corporation.

Broadsheets for Loans & Advances

The Loans & Advances broadsheets in CCA office are to be maintained on the basis of the monthly schedules supplied by the accounts officers of the SSAs concerned in support of the amounts remitted by BSNL Andhra Pradesh towards the monthly settlement of account between BSNL Andhra Pradesh and CCA Andhra Pradesh DOT.

To ensure the accuracy of these schedules, the CCA office requires that the Head of Finance of each SSA certify that the amount as per schedule tallies with the booking in the Trial Balance of the SSA. In the CCA office it is ensured that the amount received from the SSA in settlement of the account and the amount reflected in the corresponding schedules (duly tallied with trial balance) are in conformity. The difference is immediately pointed out to the SSA concerned for rectification.