1)    What constitutes ‘Family’ for the purpose of GPF rules?

The GPF subscription of an employee of the Government of Karnata ka is governed by Karnataka General Provident Fund Rules, 1957

a. In the case of a male subscriber, the wife or wives, children, the widow or widows and children of a deceased son of a subscriber.

b. In the case of a female subscriber, the husband, children, the widow or widows of deceased son of a subscriber.

A female subscriber can exclude her husband from the list of Family Members (Rule 2(c) (ii))

2)    Is an adopted child a member of the family?

Yes, if under the personal law of the subscriber, adoption is legally recognized as conferring the status of a natural child. A child of one person given in adoption to another is not a member of the formers family. (Notes 2 & 3 under Rule 2(c))

3)   Who is eligible to join the Fund?

a. Subscription to the Fund is compulsory for Government servants except Group “D” employees in pensionable service,

b. Every temporary Government servant from the date of completing two years of continuous service.

(Rules 5 (1) to (4) w.e.f  June 2002).

4)   What is the minimum amount of subscription?

The minimum rate of monthly subscription payable by the subscriber shall be equal to four percent of the average pay of the time scale of the pay of the post held by him as indicated below:

Sl. No

Scale of Pay

Amount of minimum monthly subscription

(In Rupees)





























































(Rule 11, as amended vide Govt of Ktk No FD 48 MuBaNi. 2001 dated 8th  March 2002)

 Note: ‘Average pay’ means the amount equal to the mean between the minimum and maximum of Time Scale of Pay of the post held by the subscriber.

 5.   What is the maximum limit of subscription?

 A subscriber may at his option, propose subscription higher than the minimum subject to maximum of basic pay of the post held by him.

6.   Can the subscriber alter the rate of subscription?

 Yes.  The rate can be increased or decreased once at any time during the course of the year and the amount of subscription so fixed shall remain unchanged during the year provided that the revised subscription conforms to the minimum and maximum limits. (Rule 11.4)

7.   How many GPF Accounts can a subscription have?

 Unlike insurance policies, a government servant can have only one G.P.Fund Account.

8.   How is subscription to GP Fund recovered?

a. When emoluments are drawn from a government Treasury, recovery of subscriptions and advances shall be made from the emoluments themselves.

b. When emoluments are drawn from any other source, the subscriber shall remit his dues monthly to the Treasury.

c. In the case of a subscriber on deputation to a body corporate owned or controlled by Government, the subscription shall be recovered and forwarded to the Accounts Officer (i.e., A.G. Karnataka) by such body.                          (Rule 13 (1) to (3)

9.    How should arrears of subscription be recovered?

If a Government servant fails to subscribe with effect from the date on which he/she is required to join the Fund under Rule 5., the total amount due to the Fund on account of arrears of subscription shall be repaid by him with interest thereon in one lumpsum at the rate of two and half percent over and above the normal rate applicable at the relevant period.  If the total amount to be recovered is more than half of the subscriber’s emoluments, recoveries shall be made in monthly instalments of moieties of his emoluments till the entire amount together with interest is recovered.

10.   When can a subscriber stop subscription to the Fund?

Subscriptions to the Fund shall be stopped six months prior to the date of retirement of the subscribers.                (Rule 11.5(i)

In the case of Voluntary Retirement, no interest would be admissible, for the period of notice, even if recoveries are made during this notice period. (Letter No. FD 31 APF 83 dated 7.2.85)

Subscription shall be stopped during suspension, and at his option during half pay leave / leave without pay and dies-non (Rule 10(1))

11.   Why should a subscriber make a nomination?

By making a nomination in the form set forth in the First Schedule to the KGPF Rules the subscriber can confer on one or more persons the right to receive the amount that may stand to his credit in the Fund in the event of his/her death before the that amount has become payable or having become payable has not been paid (Rule 8.1). The subscriber can cancel a nomination any time by sending a notice in writing to the Accountant General provided that along with such notice a fresh nomination made in accordance with the provisions of relevant rules is also sent.(Rule 8.4)

12.  Can a subscriber nominate more than one person?  

Yes, but the subscriber should specify the share payable to each nominee in such a manner as to cover the whole of the amount that may stand to his credit in the Fund (Rule 8.2)

13.Is nomination made by Christian and Mohammedan subscribers in favor of an adopted child acceptable?

No, because such adoption is not recognized under Christian/ Mohammedan Law.

14.  What is the procedure for filing nominations for new subscribers to General Provident Fund i.e subscribers who have been admitted after the introduction of Compulsory PF?

All GPF nominations of new subscribers should be pasted in the Service Registers (SRs) along  with the nomination of Family Pension, DCRG etc., and retained with the respective Departmental officers.    (FD 48 Mubani 2001 dated 27.8.2003)

While finalizing  death cases of new Subscribers the departmental officers have to forward the respective nominations along with Form 6 ( c).

15.  Can a subscriber nominate any person other than a family member ?

At the time of making the nomination, if the subscriber has a family, the nomination cannot be made in favour of any person other than a family member.

If at the time of making the nomination, the subscriber has no family he can make the nomination in favour of a non-family member. Subsequently, if the subscriber acquires a family nomination made in favour of the non family member shall become invalid.

16.   What are the purposes for which advance from General Provident Fund can be sanctioned?

Advances can be sanctioned to meet the expenditure in connection with: -

a. Medical treatment of the subscriber or his dependant.

b. Obligatory expenses, which by customary usage, the subscriber has to incur in connection with marriages, funerals, First Annual Shraddha ceremonies or other ceremonies of persons actually dependent on the subscriber.

c. Higher education of the subscriber or any person dependent on him provided that the course of study is not less than three years.

d. Legal expenses subject to the conditions specified in Rule.15 A of KGPF Rules.

17.  How is an advance recovered?

An advance shall be recovered from the subscriber in such number of equal monthly instalments as the sanctioning authority may direct but such number shall not be less than twelve unless the subscriber so elects, or in any case more than forty (Rule 16(1) of KGPF Rules).

There shall be no recovery of any advance during last three months of service of subscribers.

18.  When and how can a Part Final Withdrawal (PFW) be allowed?

The competent authorities may sanction PFW any time after the subscriber completes twenty years of service or within ten years before retirement, whichever is earlier. An authorization from the Accountant General is necessary for drawing the amount.

19.  What are the purposes for which PFW is allowed?

PFW is permissible for the following purposes: -

a.  For building, acquisition, reconstruction, or redemption of own house

b.  For purchase of house sites

c.  For meeting the cost of higher education

d.  For meeting expenditure on marriage purpose

e.  For making deposits for booking a Car/Motor Cycle/Scooter/Moped etc.

Note: -Up to 90% of the balance at credit can be drawn as PFW without assigning any reasons, in case it is applied for within twelve months before retirement on superanuation.

Only one withdrawal is permitted for the same purpose

20 .  Can an advance be converted into Partial Final Withdrawal?

Yes, Rules 26, 27 and 27-A of the KGPF Rules provide for conversion of the Temporary GPF Advances drawn into PFW.

21.  When does GPF amount will become payable?

The GPF amount to the credit of a subscriber becomes finally payable on following occasions: -

a.  Retirement on superannuating

b.  Death while in service (payable to legal nominees).

c. Dismissal, removal, compulsory retirement or invalidation from service. Provided that a subscriber who has been dismissed or removed from service and is subsequently reinstated in service shall, if required to do so by the Government, repay the amount paid to him with interest thereon at the rate provided in Rule.14.

d.Resignation. Provided that in the event of resignation to take up appointment under another Department of a Government or a body corporate owned or controlled by Government, the balance in the Fund will be transferred if he joins the new post without break and with proper permission of the Government.

e.Voluntary Retirement.

f. When the subscriber is transferred, without any break in service to serve under a body corporate or owned by the Government, the amount of subscriptions together with interest thereon, shall be transferred to his new P.F. Account under that body.

22.   What is the procedure for final withdrawal of accumulation in the Fund? 

 The subscriber has to apply on Form 6 (A)/ 6 (B) to the authority competent to sanction final withdrawal (in the event of death of a subscriber, the claimants need to apply on form 6(C)) who in turn will forward the claims to A G’s Office for authorization of payment.

  In the case of a Non –Gazetted officer a copy of the letter of authority for payment will be sent to head of the concerned office that will draw the amount from the treasury and disburse it to the concerned person.

  In the case of Gazetted Officers, the original letter of authority will be issued to them for drawing the amount from the treasury.

23.  What are the certificates to be furnished by the Heads of departments?

The Head of Department has to give the details of all the Temporary Advances drawn and Withdrawals made from the Fund during last 12 months immediately preceding the date of retirement / death /resignation / discharge / dismissal .

The Last Fund Deduction details have also to be furnished.

24.  What are the Heads of Account under which GPF transactions are accounted?


8009- STATE PF 8009- STATE PF 8658 – SUSPENSE



25.  Can any amount other than subscriptions and refund be credited to the GPF?

Unless specifically provided for by the Government no amounts like Leave Salary Encashment, Pay Arrears etc., can be credited to the GPF.