Whether dearness relief is payable on basic pension before commutation or on reduced pension after commutation?
Dearness relief is payable on basic pension before commutation, ie, not on reduced pension.
Is there any ceiling on gratuity?
Yes, the maximum admissible amount of retiring/death gratuity is Rs. 12,00,000/- since 1-1-2016
How do the pensioner get SMS updates about the status of his/her pension case ?
The mobile number of the pensioner to which SMS alerts are required to be sent should be mentioned in the SCF at the time of forwarding of the pension case to AG office.
Who is the Pension Sanctioning Authority (PSA) ?
Head of Office of the Govt. employee is the authority to sanction Pension, Retiring Gratuity, Family pension, Death Gratuity. Where the concerned Govt. employee himself is head of office, his next higher authority will be Pension Sanctioning Authority in respect of him.
What is a PSA code ?
PSA code is Pension Sanctioning Authority code issued from Accountant General office office in favour of the authority who is empowered to sanction pension and other retirement benefits in respect of employees under him/her. This code is necessary at the time of forwarding of pension case to Accountant General and should be mentioned in the Single Comprehensive Form (SCF).
What is the procedure when the pensioner loses/misplaces his/her P.P.O./F.P.P.O.?
In case the PPO/FPPO is lost from the pensioner/family pensioner, the fact will immediately be diarized in the Police Station by him/her. Thereafter, he will submit an application for a duplicate PPO/FPPO to the concerned Treasury Officer in the district indicating the diary number for taking further action for preparation of the same.

When the pensioner/family pensioner draws pension through Bank within the Kolkata Municipal Corporation area, he/she will required to make a diary of the loss with police authority and furnish the application to the branch of the bank indicating the diary number who in turn will forward the application to the O/o the A.G.(A & E), WB through the link branch of the bank for preparation of duplicate PPO/FPPO.
Who can be nominated for Life Time Arrears (LTA) of pension?
An employee/pensioner/family pensioner can nominate one or more members of his/her family for LTA as follows :-
(i) Wife in case of male pensioners;
(ii) Husband in case of female pensioners;
(iii) Sons including stepsons and adopted sons;
(iv) Unmarried/widowed daughter including step and adopted daughter;
(v) Mother and
(vi) Father.
If the employee has no family, he/she can nominate any other person.
What is the procedure for transfer of payment of pension from one branch of a bank to another branch of another bank within Kolkata or treasuries in districts of West Bengal/other state ?
In case of transfer from a branch in Kolkata to other bank in Kolkata or to another place out side Kolkata which may involve payment by other branch of the same Public Sector Bank or another Public Sector Bank, the paying branch will return both halves of PPO through link branch to the Accountant General(A&E), WB indicating the date upto which pension has been paid. Thereafter AG office will arrange the transfer of PPO.
What is the process for transfer to the second branch of the same bank within the KMC area?
Transfer of Pension from one paying branch to another of the same Public Sector Bank within the jurisdiction of Kolkata Corporation may be made by the Bank itself under intimation to A.G. through their link branch.
What is the procedure for transfer of pension from Treasury of any district in West Bengal to any Bank in Kolkata/other state?
In case of transfer of Pension from any treasury to any Bank in Kolkata or to any other State, the pensioners application for transfer alongwith both halves of PPO are to be sent by the concerned treasury officer to the O/o the A.G.(A&E), W.B duly certifying the last payment made. The O/o the A.G.(A&E), W.B will thereafter make arrangement for transfer of PPO.
What is the procedure for transfer of Pension from one Treasury to another Treasury within West Bengal?
In case of transfer from one to any other Treasury within the State of W.B., the concerned treasury officer under whose jurisdiction the pension is being drawn, will effect the transfer directly without any intervention of the O/o the A.G.(A&E), W.B. He will record last payment certificate on both halves of the PPO & pass on them to the treasury office under whose jurisdiction the payment is desired in future under proper intimation to the O/o the A.G.(A&E), W.B.
Whether a minimum service is required for payment of death gratuity?
No, death gratuity is admissible even the length of service is less than one year.
If the nominee of death gratuity is minor, how payment will be made ?
If the death gratuity is payable to any minor member of the family, it shall be payable to the natural guardian of the said minor member. In case of absence of any natural guardian of such minor, death gratuity is payable to a person who obtains legal guardianship certificate from the court of law.
What is the procedure for payment of death gratuity if the Govt. servant has no family and has not exercised nomination for any other person?
If there is no nomination or the nomination is invalid the gratuity is payable to the members of the family of the deceased government employee in equal share.
What is the procedure for payment of death gratuity if the government servant has not left any nomination or left an invalid nomination?
If there is no nomination or the nomination is invalid the gratuity is payable to the members of the family of the deceased government employee in equal share.
What is the process for claiming Family Pension when the government servant/Pensioner has disappeared leaving behind his family?
When an employee/pensioner disappears leaving his family, family pension etc. may be granted to the family concerned, subject to fulfillment of the following conditions:-
i) Family must lodge a report with Police Station and obtain a report that the employee/pensioner has not been traced after all efforts have been made by the police ;
ii) An Indemnity Bond is to be furnished by the claimant to the effect that all payment received from Government shall be refunded to Government in the event of re-appearance of the missing employee/pensioner.
iii) The family concerned shall apply to the Head of Office of Government employee for grant of family pension etc. after one year from the date of disappearance. [Vide F.D. (Audit Br.) Memo No. 4671-F dated 14-05-1990.
iv) The pension case is to be forwarded to the O/o the AG(A&E), W.B. by the Pension Sanctioning Authority after obtaining sanction order of the Administrative Department for the benefit.
Whether family pension is allowed in case of service less than ten years ?
Family pension is allowed for rendering service by the Govt. employee for less than one year also if the Govt. servant dies-in-harness while in service, provided he was medically examined and found fit for Govt. service, or retires from Govt. service prior to 30/07/2007 and receives service gratuity. But, if a Govt. servant retires on or after 30/07/2007 after rendering less than ten years of service and receives service gratuity,, his family is not eligible for family pension after death of the retired Govt. servant.
Is family pension payable to dependent brother or sister?
No, dependent brother and sister are not eligible to get family pension.
How the family pension is payable to twins ?
Where the family pension is payable to twin children, it will be paid to such children in equal shares provided that when one such child ceases to be eligible his/her share shall revert to the other child and when both of them cease to be eligible the family pension shall be payable to the next eligible single child/twin children.
Whether dual family pension to NOK (Next of Kin) from Military as well as Civil employment is admissible to the family pensioners of West Bengal Government?
No, under extant rule family pension for civil employment under Govt. of West Bengal is not admissible in respect of the family pensioners who are in receipt of family pension for military service.
What is the ceiling on two family pensions admissible to the child/children of the deceased govt. employees?
The existing ceiling on two family pensions admissible to the child/children of the deceased govt. employees is Rs. 32,760/- p.m. at the enhanced rate and Rs. 17,600/- p.m. at the normal rate.
Is Family pension is payable to a Govt. employee during his/her service period ?
When both husband and wife are Govt. employee, Family pension will be payable on death of either of them. Employment under Govt. does not debar a Govt. servant from drawing family pension. However, recipient of such family pension is not entitled to get dearness relief, Medical relief, interim relief during his/her employment.
Whether Post retrial spouse i.e. marriage taking place after date of retirement, is entitled to get family pension?
Post-retrial spouse is also entitled to family pension, subject to fulfillment of certain condition mentioned in the Govt. of West Bengal, Finance Department Memo. No. 1996-F (pen) dt. 27.9.1991 read with Memo No. 1886-F (pen) dt. 9.12.94.
Who can be nominated by a government servant to receive death gratuity?
The Govt. servant can nominate in form I (available in his/her office), any or more persons from the following members of his/her family :-
i. Wife/husband
ii. Son including step son and adopted son.
iii. Unmarried and widow daughter including step daughter, adopted daughter.
iv. Brother below the age of 18 years and unmarried/widowed sister.
v. Father.
vi. Mother
If the Govt. servant has no family within the definition of WBS(DCRB) Rules, 1971 as mentioned above, he can nominate any person(s) in Form II (available in his/her office). This nomination will, however, stand invalid if the Govt. servant subsequently acquires family from the members of above mentioned list.
Who is the competent authority for issuing Income Certificate for getting family pension as unmarried/widowed/divorced daughter ?
A Gazetted Officer of Central Government or a State Government Officer belonging to Gr. "A" service, other than Pension Sanctioning Authority (PSA)/Head of Office/Any other Officer of respective Department/Directorate/Offices at the regional level where from the Govt. Servant retired/died, is competent to issue Income certificate to the effect that she does not have an income of her own or has an income less than Rs 3500/-p.m. and that she is widowed/divorced/unmarried daughter of that particular Govt. employee/pensioner.
What are the documents to be submitted to the Pension Sanctioning Authority along with application of family pension for unmarried/divorcee/widowed daughter ?
The unmarried/divorced/widowed daughter is required to submit application for family pension to the Pension Sanctioning Authority along with the following documents :
i. Proof of identity, e.g., copy of Voter Identity Card, Ration Card etc.
ii. Copy of the Death Certificate of her deceased father/mother.
iii. Copy of the Pension Payment Order of her father/mother
iv. Copy of the death certificate of the deceased husband in case of widowed daughter
v. Copy of the Divorce Certificate issued by the Court of Law in case of Divorced daughter
vi. An income certificate from a Gazetted Officer of Central Government or a State Government Officer belonging to Group A service, mentioned in the Answer to Question No 37 below.
vii. Recent passport size photograph, specimen signature, Annexure "A" (for drawal of pension through Public Sector Banks) and Descriptive Roll (4 copies each).
To whom is Family Pension Payable?
Family pension will be payable from the date following the date of death of the Govt. servant to any of the following members in chronological order indicated below :-
1. Widow/Widower up to the date of death or remarriage whichever is earlier
2. Minor Son/daughter ( including adopted sons/daughters) in order of birth upto 25 yrs of age.
3. Physically handicapped/Mentally retarded child for life.
4. Dependent unmarried/Divorced/widowed daughter beyond 25 years till marriage/remarriage.
5. Dependent Mother
6. Dependent Father
(Family pensioners mentioned in Sl No 3 to 6 above will furnish required certificate/s of eligibility for continuation of grant of benefits).
When does the commuted value pension become restored ?
The fraction of pension commuted by the pensioner becomes restored after completion of 15 years from the date of retirement.
When does a government servant apply for commutation without medical examination?
A government servant has to apply for commutation without medical examination in Form C to the Head of the office either not less than one year in advance from the date of superannuation or within one year from the date of retirement.
How much of pension can be commuted ?
At present a pensioner can opt to commute up to 40% of pension admissible at the time of retirement.
How the restored amount of 1/3rd commuted value of pro-rata pension would be regulated after implementation of 5th Pay Commission?
The restored amount of pro-rata pension, already determined in terms of G.O. No. 2430-F (pen) read with 2431-F (Pen) both dated 12-7-2001 shall be further consolidated with effect from 01/01/2010 or from the date on which the amount is restorable, whichever is later, in terms of G.O. No. 1-F(Pen) dated 4-1-2010 by adding together –
(a) Existing restored portion of pro-rata pension being consolidated in terms Memo dated 12/07/2001 ibid.
(b) Dearness pension @ 50% of existing restored amount of pro-rata pension
(c) Dearness relief @ 24% of pension plus dearness pension mentioned in (a) and (b) above.

* Such consolidated pension shall not be stepped up to the minimum pension of Rs. 3300/-.
When medical examination is required before commutation of pension?
When the pensioner desires to commute pension after one year from the date of retirement or the application for commutation of pension has not been received by the competent authority within one year from the date of retirement, he/she shall be eligible to commute a portion of his pension after medical examination.
Can commutation be done at the time of revision of pension?
When pension is revised due to change of pay on account of any ROPA, promotion etc., a portion of such increased pension may be commuted. Otherwise, no further commutation is allowed for revision of pension only.
Can Pension be commuted under Family Pension Scheme?
No. Family Pension cannot be commuted.
How is pension calculated?
(a) A Govt. employee retiring on or after 25/02/2009 and rendered a minimum qualifying service of 20 years is eligible for full pension, ie 50% of last basic pay drawn. For the Govt. employees, who at the time of retirement have rendered qualifying service of 10 years or more but less than 20 years, proportionate reduction shall be made while calculating the amount of pension.

(b) However, in respect of Govt. employee who retired prior to 25/02/2009 after rendering a minimum qualifying service of 33 years, pension shall be calculated at 50% of last basic pay drawn. For such Govt. employees who at the time of retirement have rendered qualifying service of 10 years or more but less than 33 years, the amount of pension will be proportionately reduced accordingly.
What is the process in case of any defect/deficiencies noticed in a Pension case?
If the defect/deficiencies noticed is major, the case is returned to the office from where it was received for required correction. If the defect/deficiencies are minor, Admissibility Report for Pensionary benefits are issued, withholding authorization of full or part of the benefit till receipt of replies to the observations raised/clarifications from the Pension Sanctioning Authority concerned/Government.
Whether the pro-rata pension holders are entitled to Dearness Allowances, Fixed Medical Allowances and Ex-gratia grant?
Yes, the Pro-rata pension holders (restored portion) are entitled to Dearness Relief, Medical Allowance and Ex-gratia grant at the rates as granted by the Govt. of West Bengal for their pensioners/family pensioners from time to time, subject to the provisions laid down in concerned memoranda.
How does the payment made to a pensioner/family pensioner when he/she is unable to sign due to physical incapacity?
She/he may apply to the Govt. of West Bengal, Finance Deptt with medical certificate for granting permission to draw pension by affixing Left Thumb Impression (LTI).
Who is exempted from personal appearance?
If a pensioner is unable to appear in person due to bodily infirmity or illness, he/she may apply to the Finance Department with medical certificate to exempt him/her from personal appearance. Unless specifically exempt from personal appearance, the paying officer has to see the pensioner appeared once within the year.
What is the procedure for allowing Family Pension to the spouse after death of the pensioner ?
In case the name of the Spouse has already been included in the PPO of the pensioner, he/she is required to appear before the disbursing authority and intimate the death information and apply along with specimen signature, photos, death certificate etc. to start family pension in his/her favour. If his/her name has not been endorsed in the PPO, he/she will have to contact with the Pension Sanctioning Authority, ie, the office where his/her wife/husband served last for processing the pension case.
In the case of those Pensioners who are in receipt of two pensions viz., service pension and family pension, whether medical allowance shall be allocated on both the pension?
No, medical allowance would be allowed in respect of only one pension.
What is the medical allowance for pensioners?
Pensioner, who has not opted for West Bengal Health Scheme after retirement is entitled to medical allowance of Rs. 500/- pm since 01/01/2020.
Whether additional amount of pension is admissible when the pensioner is in receipt of two pensions, i.e. his/her service pension as well as family pension in respect of his/her spouse?
Additional amount of pension is admissible only on service pension on attaining the age of 80 years and above, when the pensioner is in receipt of two pensions.
From which date additional quantum of pension/family pension is to be allowed to old pensioners/family pensioners?
The additional quantum of pension/family pension, on attaining the age of 80 years and above, would be admissible from the 1st day of month in which his date of birth falls. For example, if a pensioner/family pensioner completes age of 80 years on any date in the month of August, 2008, he will be entitled to additional pension/family pension w.e.f. 1.8.2008. Those pensioners/family pensioners whose date of birth is 1st August, will also be entitled to additional pension/family pension w.e.f. 1.8.2008 on attaining the age of 80 years and above.
What are the documents required by the family pensioner to be furnished to the Pension Disbursing Authority for availing additional amount of pension ?
Any of the following documents are required to be furnished to the Pension Disbursing Authority –

(a) Certificate of School Final Examination or equivalent examination
(b) Certificate from any Govt. Doctor attached to Primary Health Centre/Block level Health Centre/Sub-divisional level Hospitals/District level Hospitals/Medical Colleges etc.
(c) Voter Identity Card
(d) PAN Card
Is additional pension is admissible to older family pensioners?
Yes, the quantum of family pension available to the old family pensioners shall be increased as indicated above.
Whether older pensioners will get higher rate of pension?
Yes, the old aged pensioners will get the following rates of additional quantum of pension at the rates mentioned below after attaining the age of 80 years and above.

From 80 years to less than 85 years 20% of the basic pension
From 85 years to less than 90 years 30% of the basic pension
From 90 years to less than 95 years 40% of the basic pension
From 95 years to less than 100 years 50% of the basic pension
100 years or more 100% of the basic pension.
Can Income Tax be deducted at source from pension ?
Yes, Pension Disbursing Authority is responsible for deduction of Income Tax at source from taxable income arising out of amount of pension paid to the pensioner.
Whether payment of pension through a joint account with or without “Either or Survivor’ facility is permitted?
The payment of pension is now permitted to be credited to a joint account operated by the pensioner with his/her spouse only (either by ‘Former or Survivor’ or ‘Either or Survivor’ basis) in whose favour an authorization exists in the Pension Payment Order.
What is the amount of minimum and maximum Pension?
The present rate of minimum and maximum pension is Rs. 3300/- p.m. and Rs. 35,000/- p.m. respectively.
From where can pension be drawn?
Pension can be drawn from any Treasury in West Bengal including PAO New Delhi or from other state and also from specified Public Sector Banks located within the Kolkata Municipal Corporation area.
What is the process for furnishing revised pension case to AG office ?
Revised pension case is to be forwarded to AG office with Service Book and all relevant Forms as in the case of Original Pension. However, no sanction of the PSA is required in case of Revision of Pension.
What is the procedure for submission of Application for Family Pension after death of the Govt. employee while in service ?
The widow,widower,minor child,dependent parents,handicapped child,unmarried/widowed/divorced daughter of a government employee is required to make formal application of pension in Annexure-II to the Head of Office where the deceased government employee last worked along with Specimen signature (in 3 separate slips), Photograph (4 copies) of the family pensioner, all duly attested. Nomination for payment of Life Time Arrears of Pension (LTA of Pension) and Application for drawal of pension through specified public sector banks (in Annexure A) or treasuries as the case may be are also required to be furnished along with the application for family pension. The income certificate/handicapped certificate etc. as applicable for each case are also to be submitted along with the application for family pension.
What is the process of Authorisation of Pension cases in Accountant General office ?
On receipt of Pension case in AG office, the admissibility for pensionary benefits is issued if it is found in order after thorough scrutiny of the service book and other relevant pension papers. Then Pension Payment Order (PPO), Gratuity Payment Order (GPO), Commuted value of pension Payment Order (CVPO) are prepared and sent to the offices as detailed below:
(a) Disburser’s Portion and Pensioners Portion of PPO are sent to the Pension Disbursing Authorities, ie, Banks/Treasuries from where payment is desired;
(b) GPO & CVPO along with intimation letter for the pensioner are sent to the PSA from whom the Pension case was received,
(c) Advice copies of GPO & CVPO are sent to the Treasury/PAO where bills for the same will be presented by the DDO for payment.
In case payment of pensionary benefits are desired from other state, special seal authority containing details of Pension, Gratuity and Commutation is sent to the concerned Accountant General office from where PPO, GPO and CVPO are issued to the opted treasury in that state.
What is the minimum period before which a pension case is to be submitted to the O/o the A.G. (A&E), W.B.?
Superannuation Pension case complete in all respect along with all enclosures should be submitted 6 (six) months in advance from the date of retirement of the Government employee to the O/o. the A.G. (A&E), W.B.
What is special procedure in case of payment of pension from other state?
When payment of Pension is desired from other state double set of all forms as mentioned in answer to question No. 4 above are required to be submitted to the O/o the A.G. (A&E), W.B. by the Pension Sanctioning Authority. The name of the treasury in other state from where pension is desired to be drawn should invariably be noted in the Single Comprehensive Form.
What are the other documents/papers to be submitted by the Pension Sanctioning Authority along with the Pension cases to the O/o. the A.G. (A&E), W.B.?
(a) Single Comprehensive Form, prescribed in Memo No. 398-F(Pen) dated 13/09/2012, duly and carefully filled in without leaving any item blank (non applicable items may be mentioned so),
(b) Service Book,
(c) Pay Certificate in the form given in Annexure to Memo No. 1315-F(Pen) dated 14-10-1996,
(d) copy of clearance certificate issued by Broad Sheet section of AG office in respect of any loan taken by the retiring Govt servant,
(e) certificate to the effect that no case or appeal is pending in any Court of Law against the drawal of pay of the retiring employee and
other information related to the Govt employee concerned, if any.
What is the procedure for submission of Application for Pension ?
The retiring Government employee should submit Formal Application for pension in the prescribed form i.e. Form No. 5 to the Head of Office(HOO)/Pension Sanctioning Authority (PSA) not less than one year in advance from the date of his/her date of retirement along with duly filled in
(a) Form C for commutation of pension (in duplicate),
(b) Nomination in prescribed form for payment of Life Time Arrear of Pension (LTA of Pension),
(c) Specimen signatures of the Govt Servant (in 3 three separate slips) duly attested,
(d) Attested passport size Joint photograph of the Govt servant and his/her spouse (4 copies). In case of no spouse, four copies of single photograph of the Govt. servant,
(e) Details of Family members including date of birth and
(f) Application (in Annexure ‘A’) for payment of pension through specified public sector banks within the Kolkata Municipal Corporation Area if the pensioner so desires.
Can a pension be withheld/withdrawn on grounds of misconduct after retirement?
Future good conduct shall be an implied condition of every grant of pension. The pension sanctioning authority may, by order in writing, withhold or withdraw, either in full or in part, a pension or gratuity or both either permanently or for a specified period, if the pensioner is convicted of a serious crime or is found guilty of grave misconduct.
Can the pension/gratuity be withheld on conclusion of departmental/judicial proceedings?
The Governor reserves to himself the right of withholding a pension or gratuity, or both, either in full or in part, or withdrawing a pension in full or in part, whether permanently or for a specified period, and of ordering recovery from a pension or gratuity of the whole or part of any pecuniary loss caused to the Government, if, in any departmental or judicial proceedings, the pensioner is found guilty of grave misconduct or negligence during the period of service, including service rendered upon re-employment after retirement.
Can Departmental proceedings be instituted after retirement?
Departmental proceeding can be instituted after retirement subject to following conditions:-
(a) Sanction of the Governor shall be obtained before instituting such proceedings;
(b) The proceedings shall not be made in respect of any event which took place more than 4 years before such institution;
What happens when the departmental or judicial proceedings is instituted against a Govt. employee during service and pending at the time of retirement? Can pension/gratuity be paid to a retiring, Govt. servant if Departmental/Judicial proceeding are pending against him at the time of retirement?
Where any departmental or judicial proceeding is instituted against a Govt. employee and continued till his retirement, he shall be paid during the period commencing from the date of his retirement up to the date of conclusion of such proceeding and final orders are passed, a provisional pension not exceeding the maximum pension which would have been admissible on the basis of his qualifying service. However, no gratuity shall be paid.
What happens to a Govt. employee against whom a criminal proceedings involving moral turpitude are pending in a court of law during service and at the time of retirement? Can pension/gratuity be paid to a retiring, Govt. servant if criminal proceeding is pending against him at the time of retirement?
Where any criminal proceeding involving moral turpitude are pending in a court of law against a Govt. employee and continued till his retirement, he shall be paid during the period commencing from the date of his retirement up to the date of conclusion of such proceeding and final orders are passed, an interim allowance not exceeding two-third of the pension which would have been admissible but for the criminal proceedings. However, no gratuity shall be paid till the conclusion of such case. Pension Sanctioning authority is required to obtain the admissibility report for pension from Accountant General office before sanctioning interim allowance.
In case the Govt. employee is convicted on a criminal charge involving moral turpitude he shall not be entitled to any pension ; compassionate allowance may be granted subject to the same terms and conditions as laid down in Rule 12 of the WBS(DCRB), '71.
What happens to a Govt. employee who has retired compulsorily as a penalty?
A Govt. employee who has retired compulsorily from service as a penalty may be granted by an authority competent to impose such penalty, pension at a rate not less than two-thirds and not more than full invalid pension admissible to him on the date of his compulsory retirement.
Which pay is reckoned as emoluments for pension and gratuity?
The last basic pay drawn by the Govt. employee is reckoned as emoluments for pension. However, Non- Practicing Allowance granted to Medical Officers is also included in emoluments. For the purpose of Retirement/ Death gratuity, Dearness Allowance admissible on the date of retirement/death is also included for computation of emoluments.
What is the minimum Qualifying Service required for getting full pension?
20 years of Qualifying Service is required for full pension.
Who is eligible for pension and what is the minimum service required for granting it ?
A Govt. servant appointed in a pensionable establishment and retires after rendering at least 10 years of service is eligible for pension.
Which rules govern pension and gratuity to the employees retiring from Government of West Bengal ?
Pension and gratuity of the employees retiring from the Government of West Bengal is regulated by the WBS (DCRB) Rules’ 1971.