Para 9.3 — CAM
Original Rule Text
9.3 MAINTENANCE OF LEAVE ACCOUNT, GRANT OF LEAVE AND LEAVE SALARY PAYMENTS ETC. WHILE ON FOREIGN SERVICE
9.3.1 The proforma leave account of the concerned Government servant has to be maintained by the foreign employer. For this purpose, the head of office of the parent department shall supply an extract of the leave account to him. The foreign employer will determine the leave admissible to the Government servant and sanction it under intimation to the head of office and the Pay and Accounts Officer, apart from arranging payment for the leave salary to the official. The foreign employer shall claim reimbursement of the leave salary so paid at half-yearly intervals by sending necessary claims to the head of office, indicating details of the official on foreign service, nature and period of the leave sanctioned, rate of leave salary and amount of leave salary paid. This statement shall be sent for the period ending 30th September and 31st March of each year. The Head of Office shall verify the claims preferred by the foreign employer and arrange to reimburse the amount by means of a cheque or bank draft within a month of receipt of the claim, by submitting a bill to the Pay and Accounts Officer concerned.
9.3.2 The monthly rate of leave salary contribution in respect of all class of Government servants is governed by the Central Civil Service (Leave) Rules, and is applicable at 11% of pay drawn in foreign service.
Note: If the foreign employer pays these contributions, the leave salary contribution shall be at 11% percent of the pay actually drawn in foreign service. If the government servant himself pays the contributions, the leave salary contribution will be calculated on the net pay drawn during foreign service. The ‘Net pay’ in this case implies the balance pay after meeting the pension and leave salary contributions. In such cases, an element of compensation is taken into account for both the contributions before calculating the percentage for leave salary contribution, and is not applicable directly on the actual pay drawn during Foreign Service.
The following formulae will be applied in each of the three possible situations:
Where the pension contribution alone is paid by the government servant:
Leave Salary Contribution = (Pay actually drawn – Pension contribution payable) X Rate of leave salary contribution payable/100;
(B) Where the leave salary contribution alone is payable by the government servant: Leave Salary Contribution = Pay actually drawn X Rate of leave salary contribution payable / (100 + Rate of leave salary contribution payable);
(C) Where both pension and leave salary contributions are payable by the government servant:
What This Means
When a government employee is on foreign service (deputed to an autonomous body or organization outside government), the foreign employer must maintain their leave account, sanction leave, and pay leave salary. The foreign employer then claims reimbursement from the parent department every six months (by 30 September and 31 March). The leave salary contribution rate is 11% of pay drawn in foreign service, but the exact calculation formula differs depending on whether the foreign employer, the employee, or both pay the pension and leave salary contributions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Foreign employer maintains the leave account, sanctions leave, and pays leave salary during foreign service
- 2Leave salary contribution rate is 11% of pay drawn in foreign service
- 3Reimbursement claims are submitted half-yearly (ending 30 Sep and 31 Mar) and must be settled within one month
- 4Three different formulae apply depending on who bears pension and leave salary contributions (employer, employee, or both)
- 5Compensatory allowances during leave on foreign service are borne by the foreign employer, but DA on leave salary for retirement/death is paid by the parent department
Practical Example
A Section Officer from the Ministry of Finance is deputed on foreign service to the National Housing Bank. NHB maintains his leave account and sanctions him 20 days of earned leave. NHB pays his leave salary during leave and then, at the end of September, sends a reimbursement claim to the Ministry of Finance's Head of Office detailing the leave period, rate, and amount paid. The Head of Office verifies the claim and arranges reimbursement via cheque through the PAO within one month.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is responsible for maintaining the leave account of an employee on foreign service?▼
How often does the foreign employer claim reimbursement for leave salary paid?▼
What happens to dearness allowance on leave salary if the employee retires or dies while on foreign service?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.