124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I

PENSTION PROBLEMS

DEPARTMENT EXAMINATION-MODEL QUESTION

1. Find out the NQS, Pension, Family Pension, DCRG and CVP.
Date of Birth: 25.07.1958
Date of Entry: 14.07.1983
Leave taken: EOL without MC is 1 year
EOL with MC is 6 months
Suspension Treated as Penalty is 6 months
Pay is Rs.66,700 on 01.04.2016
Pay Level Rs.59300 – Rs.1,87,700. DA at 2%.
SOLUTIION:
(i) For Boyhood Service:
DOB 25.07.1958
(+) 18
------------------------
25.07.1976
-------------------------
But DOE  14.07.1983

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∴ There is NO BOYHOOD SERVICE
(ii) For Date of Retirement:
DOB 25.07.1958
(+) 58
------------------------
25.07.2016
-------------------------
∴SA(Super annulations) is 24.07.2016
∴ DOR  31.07.2016(AN)

(iii) For Gross Service:

Gross Service from 14.07.1983 to 31.07.2016
Next day of DOR01.08.2016
DOE14.07.1983 ( - )
------------------------
18.00.0033
-------------------------
∴ Total Gross Service is 33 years and 18 days

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iv) For Deduct Service:

YY MM DD
EOL without MC  1 0 0
Suspension Treated as Penalty  0 6 0 (+)
--------------------
1 6 0
--------------------
∴Total Deduction in Service is 1 year and 6 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 00 18
Total Deduction in Service  01 06 00 ( - )
--------------------
31 06 18
--------------------
∴ NQS is 31 years 6months and 18 days

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Number of Half year of NQS is 63 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 63 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level Rs.59300 – Rs.1,87,700.
Pay is Rs.66,700 on 01.04.2016
And DOR  31.07.2016 (after 3 months only)
There is No Increment.
∴ PLD  Rs. 66,700

(vii) For PENSION:

Pension = 50% of PLD
=
= 50 x 667
= Rs. 33,350/month

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PENSTION PROBLEMS

(viii) For Family Pension:

Family Pension = 30% of PLD
=
= 30 x 667
= Rs. 20,010/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Tiime
= Rs.66,000 + 2% of Rs.66,700
= 66700 + 66
= 66700 + 1334
= Rs. 68034
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.68,034
DCRG =
= 6
= 63 x 17008.5

www.kalvikural.com = Rs. 10,71,535.50

= Rs. 10,71,536

(x) For Commuted Pension:

Com. Pension = ension
=
= Rs. 11,116.66
= Rs. 11,116
(xi) For CVP (Commuted Value of Pension):
CVP = ension 1 1
= 1 1
= Rs. 33350 1= 11,16,691.4
= Rs. 11,16,691
(xii) Reduced Pension = Pension – Commuted Pension
= Rs.33350 – 11116
= Rs.22234

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(xiii) Enhanced Family Pension = 50% of PLD

= 66
= 50 x 667
= Rs. 33,350.

DEPARTMENT EXAM-MODEL QUESTION

2. Find out the NQS, Pension, Family Pension, DCRG and CVP.
Date of Birth: 01.10.1959
Date of Entry: 15.10.1981
Leave taken:
EOL without MC is 8 months
BOS(BREAK OF SERVICE) is 6 months
UEL with MC is 4 months
OverStayal of Joining Time 15 days
Pay is Rs.59,500 with effect form 01.04.2016
Pay Level Rs.56,100 – Rs.1,77,700.
Date of increment 1st April of Every year. DA at 5%.

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SOLUTIION:
(i) For Boyhood Service:
DOB 01.10.1959
(+) 18
------------------------
01.10.1977
-------------------------
But DOE  15.10.1981
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 01.10.1959
(+) 58
------------------------
01.10.2017
-------------------------
∴SA(Super annulations) is 30.09.2017
∴ DOR  30.09.2017(AN)

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iii) For Gross Service:

Gross Service from 15.10.1981 to 30.09.2017
Next day of DOR01.10.2017
DOE15.10.1981 ( - )
------------------------
17.11.0035
-------------------------
∴ Total Gross Service is 35 years 11 months and 17 days

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 8 0
BOS(Break of Service)  0 6 0 (+)
OverStayal of Joining Time  0 0 15 (+)
--------------------
1 2 15
--------------------

www.kalvikural.com
∴Total Deduction in Service is 1 year 2 months and 15 days

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  35 11 17
Total Deduction in Service  01 02 15 ( - )
--------------------
34 09 02
--------------------
∴ NQS is 34 years 9 months and 1 days
Number of Half year of NQS is 70 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level Rs.56100 – Rs.1,77,500.
Pay is Rs.59,500 on 01.04.2016
And DOR  30.09.2017 (after 1 year)

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CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴ Increment is = 3% of Pay
=
= Rs.1785
= Rs. 1800 (approx)
∴ PLD  Rs. 59,500 + Rs.1800 = Rs.61,300

(vii) For PENSION:

Pension = 50% of PLD
= 61
= 50 x 613
= Rs. 30,650/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 61
= 30 x 613

www.kalvikural.com = Rs. 18,390/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Tiime
= Rs.61,300 + 5% of Rs.61,300
= 61300 + 61
= 61300 + 3065
= Rs. 64,365
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.64,365
DCRG =
= 6 6
= 66 x 16091.25
= Rs. 10,62,022.50
= Rs. 10,62,023

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
= 6
= Rs. 10,216.66
= Rs. 10,216

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 6 1 1
= Rs. 30650 1 = 10,26,284.6
= Rs. 10,26,285

(xii) Reduced Pension = Pension – Commuted Pension

= Rs.30650 – 10216
= Rs.20434

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(xiii) Enhanced Family Pension = 50% of PLD
=
= 50 x 613
61

= Rs. 30,650. (Upto age of 65)

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PENSTION PROBLEMS

3. DEPT EXAM DECEMBER 2019 [7 MARKS]

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SOLUTIION:
(i) For Boyhood Service:
DOB 14.03.1959
(+) 18
------------------------
14.03.1977
-------------------------
But DOE  22.08.1977
∴ There is NO BOYHOOD SERVICE

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(ii) For Date of Retirement:

DOB 14.03.1959
(+) 58
------------------------
14.03.2017
-------------------------
∴SA(Super annulations) is 13.03.2017
∴ DOR  31.03.2017(AN)

(iii) For Gross Service:

Gross Service from 22.08.1977 to 31.03.2017
Next day of DOR01.04.2017
DOE22.08.1977 ( - )
------------------------
09.07.0039
-------------------------
∴ Total Gross Service is 39 years 7 months and 9 days

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(iv) For Deduct Service:

EOL without MC (40 days) 

YY MM DD
0 1 10
Foreign Service  0 4 0 (+)
--------------------
0 5 10
--------------------
∴Total Deduction in Service is 5 months and 10 days

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  39 07 09
Total Deduction in Service  00 05 10 ( - )
--------------------
39 02 29
--------------------
∴ NQS is 39 years 2 months and 29 days

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

Number of Half year of NQS is 78 HY

∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level Rs.15600 – Rs.39,100 + Rs.5400
Pay is Rs.27,050 + Grade pay Rs.6600 on 01.01.2017
And DOR  31.03.2017 (after 2 month)
∴ There is no increment.
∴ PLD  Rs.27,050 + Rs.6600 = Rs.33,650

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 3365
= Rs. 16,825/month

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(viii) For Family Pension:
Family Pension = 30% of PLD
= 6
= 3 x 3365
= Rs. 10,095/month

4. DEPARTMENT EXAM MAY 2019

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CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

SOLUTIION:
(i) For Boyhood Service:
DOB 25.07.1950
(+) 18
------------------------
25.07.1968
-------------------------
But DOE  14.07.1995
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 25.07.1950
(+) 58
------------------------
25.07.2008
-------------------------
∴SA(Super annuations) is 24.07.2008

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∴ DOR  31.07.2008(AN)

(iii) For Gross Service:

Gross Service from 14.07.1995 to 31.07.2008
Next day of DOR01.08.2008
DOE14.07.1995 ( - )
------------------------
18.00.0013
-------------------------
∴ Total Gross Service is 13 years and 18 days

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 1 0
Suspension Treated as Penalty  0 7 0 (+)
--------------------
0 8 0
--------------------
∴Total Deduction in Service is 8 months
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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  13 00 18
Total Deduction in Service  00 08 00 ( - )
--------------------
12 04 18
--------------------
∴ NQS is 12 years 4 months and 18 days
Number of Half year of NQS is 25 HY
∴Number of Half year of NQS FOR PENSION 25 HY
Number of Half year of NQS FOR DCRG 25 HY

5. DEPARTMENT EXAM MAY 2019

www.kalvikural.com

SOLUTIION:
(i) Date of Birth is not given so we cannot find Boyhood Service:
(ii) Given Date of Retirement is 31.07.2008
(iii) We need not find Gross Service and Deduct service, because Total
Service is given.
Given total service  31 years
∴ NQS is 31 years
Number of Half year of NQS is 62 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 62 HY
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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iv) For PLD (PAY LAST DRAWN):

Pay Level Rs.3(15600 – Rs.39,100 + Rs.6600)
Pay is Rs.18,600 + Grade pay Rs.6600 on 01.04.2007
And DOR  31.07.2008 (after 1 year)
∴ There is an increment.
∴ Increment is = 3% of Pay(Rs.18600 + Rs.6600)
=
= 3 x 252 = 756
= Rs. 760 (approx)
∴ PLD  Rs.25200 + Rs.760 = Rs.25,960

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 2596 = Rs. 12,980/month

www.kalvikural.com
(viii) For Family Pension:
Family Pension = 30% of PLD
= 6
= 3 x 2596 = Rs. 7,788/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.25960 + 16% of Rs.25,960
= 25960 + 6
= 25960 + 4153.6 = 25960 + 4160
= Rs. 30,120
∴ELD ( EMMOULMENTS OF LAST DRAWN) is Rs.30,120

DCRG =
= 1
= 62 x 7530
= Rs. 4,66,860
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6. DEPARTMENT EXAM DECEMBER 2018

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SOLUTIION:
(i) For Boyhood Service:
DOB 16.04.1957
(+) 18
------------------------
16.04.1975
------------------------
But DOE  16.07.1983 (FN)
∴ There is NO BOYHOOD SERVICE
(ii) For Date of Retirement:
DOB 16.04.1957
(+) 58
------------------------
16.04.2015
-------------------------
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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
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∴SA(Super annulations) is 15.04.2015

∴ DOR  30.04.2015(AN)

(iii) For Gross Service:

Gross Service from 16.07.1983 to 30.04.2015
Next day of DOR01.05.2015
DOE16.07.1983 ( - )
------------------------
16.09.0031
-------------------------
∴ Total Gross Service is 1 years 9 months and 16 days

(iv) For Deduct Service:

YY MM DD
LIP (from 13.04.1992
to 30.04.1992)  0 0 18
Suspension treated as LLP

www.kalvikural.com
from 01.06.98 to 30.09.98  0 4 0 (+)
--------------------
0 4 18
--------------------
∴Total Deduction in Service is 4 months and 18 days

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  31 09 16
Total Deduction in Service  00 04 18( - )
--------------------
31 04 28
--------------------
∴ NQS is 31 years 4 months and 28 days
Number of Half year of NQS is 63 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 63 HY

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(vi) For PLD (PAY LAST DRAWN):

Pay is Rs.9300 + Grade pay Rs.2400
∴ PLD  Rs.9,300 + Rs.2400 = Rs. 11,700

(vii) For PENSION:

Pension = 50% of PLD
= 11
= 5 x 1170
= Rs. 5850/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 11
= 3 x 1170
= Rs. 3,510/month

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(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)
ELD = PLD + DA as per Time
= Rs.11700 + 113% of Rs. 11700
= 11700 + 11
= 11700 + 13221
= Rs. 24,921
∴ELD ( EMMOULMENTS OF LAST DRAWN) is Rs.24,921
DCRG =
= 1
= 63 x 6230.25 = 3,92,505.75
= Rs.3,92,506

(x) For Commuted Pension:

Com. Pension = ension
=
= Rs. 1,950

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
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(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1
= Rs. 5850 x 4 x 8,371 = 1,95,881.4
= Rs. 1,95,882

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 5850 – Rs.1950
= Rs.3,900

(xiii) Enhanced Family Pension = 50% of PLD

= 11
= 5 x 1170
= Rs. 5,850 (Upto age of 65)

7. DEPARTMENT EXAM MAY 2018

www.kalvikural.com
Calculate the net qualifying service, pension, Family pension, enhanced family
pension from the following particulars of a Superintendent.
(a) Date of birth 9.10.1951
(b) Date of entry in to Government Service 10.11.1977
(c) Retires on the date of superannuation he has taken the following leave
(i) earned leave 180 days
(ii) Unearned leave on private affairs 70 days
(iii) EOL without MC 15 days.
(iv) Pay drawn as on 1.9.2009 is Rs. 17,170 (12,370 + 4,800)
(v) Due sale of increment is 1st October every year
(vi) D.A. @ 27% Factor – 8.371.
SOLUTIION:
(i) For Boyhood Service:
DOB 09.10.1951
(+) 18
------------------------
09.10.1969
------------------------
But DOE  10.11.1977
∴ There is NO BOYHOOD SERVICE

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(ii) For Date of Retirement:

DOB 09.10.1951
(+) 58
------------------------
09.10.2009
-------------------------
∴SA(Super annuations) is 08.10.2009
∴ DOR  31.10.2009(AN)

(iii) For Gross Service:

Gross Service from 10.11.1977 to 31.10.2009
Next day of DOR01.11.2009
DOE10.11.1977 ( - )
------------------------
21.11.0031
-------------------------
∴ Total Gross Service is 1 years 11 months and 21 days

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(iv) For Deduct Service:

EOL without MC 15 days 

YY MM DD
0 0 15
--------------------
0 0 15
--------------------
∴Total Deduction in Service is 15 days

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  31 11 21
Total Deduction in Service  00 00 15 ( - )
--------------------
31 11 06
--------------------
∴ NQS is 31 years 11 months and 6 days
Number of Half year of NQS is 64 HY

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
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∴Number of Half year of NQS FOR PENSION 60 HY

Number of Half year of NQS FOR DCRG 64 HY

(vi) For PLD (PAY LAST DRAWN):

Pay is Rs.17,170 (12370 + 4800) on 01.09.2009
And DOR  31.10.2009 (after 1 year)
∴ There is an increment.
∴ Increment is = 3% of Pay
= 1 1
= 515.1
= Rs. 520 (approx)
∴ PLD  Rs.17,170 + Rs.520 = Rs.17,690

(vii) For PENSION:

Pension = 50% of PLD
= 1 6

www.kalvikural.com
= 5 x 1769
= Rs. 8,845/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 1 6
= 3 x 1769
= Rs. 5307/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.17690 + 27% of Rs.17690
= 17690 + 1 6
= 17690 + 4776.3
= 17690 + 4777
= Rs. 22,467
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.22,467

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
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DCRG =
= 6
= 16 x 22467
= Rs. 3,59,472

(x) For Commuted Pension:

Com. Pension = ension
=
= Rs. 2948.33
= Rs. 2,948

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1
= Rs. 8845 x 4 x 8.371 = Rs. 2,96,165.98

www.kalvikural.com
= Rs. 2,96,166

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 8845 – 2948
= Rs.5897

(xiii) Enhanced Family Pension = 50% of PLD

= 1 6
= 5 x 1769
= Rs. 8845 (Upto age of 65)

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
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8. DEPARTMENT EXAM DECEMBER 2010 & 2020, MAY 2016

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SOLUTIION:
(i) For Boyhood Service:
DOB 18.04.1952
(+) 18
------------------------
18.04.1970
------------------------
But DOE  02.04.1975
∴ There is NO BOYHOOD SERVICE

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 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
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(ii) For Date of Retirement:

DOB 18.04.1952
(+) 58
------------------------
18.04.2010
-------------------------
∴SA(Super annulations) is 17.04.2010
∴ DOR  30.04.2010(AN)

(iii) For Gross Service:

Gross Service from 02.04.1975 to 30.04.2010
Next day of DOR01.05.2010
DOE02.04.1975 ( - )
------------------------
29.00.0035
-------------------------
∴ Total Gross Service is years and 29 days

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(iv) For Deduct Service:

EOL without MC 
YY MM DD
0 0 25
Overstayal of Joining time  0 0 03 (+)
--------------------
0 0 28
--------------------
∴Total Deduction in Service is 28 days
(v) For NQS(Net Qualifying Service):
YY MM DD
Total Gross Service  35 00 29
Total Deduction in Service  00 00 28 ( - )
--------------------
35 00 01
--------------------
∴ NQS is 35 years 1 days
Number of Half year of NQS is 70 HY

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∴Number of Half year of NQS FOR PENSION 60 HY

Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay is Rs.29,300 + Grade pay Rs.7600 on 01.01.2010
And DOR  30.04.2010 (after 3 month)
∴ There is no increment
∴ PLD  Rs.29,300 + Rs.7600 = Rs.36,900

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 3690
= Rs. 18,450/month

(viii) For Family Pension:

www.kalvikural.com
Family Pension = 30% of PLD
= 6
= 3 x 3690
= Rs. 11,070/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Tiime
= Rs.36,900 + 27% of Rs.36900
= 36900 + 6
= 36900 + 9963
= Rs. 46,863
ELD ( EMMOULMENTS OF LAST DRAWN) is Rs.46,863
∴DCRG =
= 6 6
= 66 x 11715.75
= Rs. 7,73,239.50
= Rs. 7,73,240

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
= 1
= Rs. 6,150

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= Rs. 18450 x 4 x 8.371 = 6,17,,779.8
= Rs. 6,17,,780

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 18,450 – 6,150
= Rs.12,300

(xiii) Enhanced Family Pension = 50% of PLD

www.kalvikural.com =
= 5 x 3690
6

= Rs. 18,450. (Upto age of 65)

9. DEPARTMENT EXAM DECEMBER 2017

Calculate the Net Qualifying Service, Pension, DCRG, Family Pension,
Enhanced Family Pension and Commuted Value of Pension for the Government
Servant based on the following details :—
(a) Date of Birth : 06-09-1956
(b) Date of Regular Appointment : 17-03-1981
(c) Retired on Super annuation :
(d) Commutation multiplies for : 8.371 59th Birthday
Leave availed: Y-M-D
(i) Extraordinary leave without MC : 0-6-0
(ii) Foreign Service : 0-4-0
(iii) Extraordinary leave with MC : 0-5-0
(iv) Suspension Period : 0-2-0
(v) Overstayal of Joining time : 0-0-12
(vi) Earned leave 300 days.

PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

He was drawing pay of Rs.17,300+Grade Pay Rs.4,600 in the pay scale of

Rs.9,300-34,800 + Grade Pay Rs.4,600 as on 01-7-2014. D.A. eligible at 100%
increment follows on 1st October of every year.

www.kalvikural.com
SOLUTIION:
(i) For Boyhood Service:
DOB 06.09.1956
(+) 18
------------------------
06.09.1974
-------------------------
But DOE  17.03.1981
∴ There is NO BOYHOOD SERVICE
(ii) For Date of Retirement:
DOB 06.09.1956
(+) 58
------------------------
06.09.2014
-------------------------
PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴SA(Super annulations) is 05.09.2014

∴ DOR  30.09.2014(AN)

(iii) For Gross Service:

Gross Service from 17.03.1981 to 30.09.2014
Next day of DOR01.10.2014
DOE17.03.1981 ( - )
------------------------
15.06.0033
-------------------------
∴ Total Gross Service is 33 years 6 months and 15 days

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 6 0
Foreign Service  0 4 0
Suspension Period  0 2 0
Overstayal of Joining Time  0 0 12 (+)

www.kalvikural.com
--------------------
1 0 12
--------------------
∴Total Deduction in Service is 1 year and 12 days

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 06 15
Total Deduction in Service  00 05 12 ( - )
--------------------
33 01 03
--------------------
∴ NQS is 33 years 1 months and 03 days
Number of Half year of NQS is 66 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(vi) For PLD (PAY LAST DRAWN):

Pay Level Rs.9,300 – Rs.34,800 + Rs.4600
Pay is Rs.17,300 + Grade pay Rs.4600 on 01.07.2014
And DOR  30.09.2014 (after 2 month)
∴ There is no increment
∴ PLD  Rs.17,300 + Rs.4,600 = Rs.21,900

(vii) For PENSION:

Pension = 50% of PLD
= 1
= 5 x 2190 = Rs. 10,950/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 1
= 3 x 2190 = Rs. 6,570/month

www.kalvikural.com
(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)
ELD = PLD + DA as per Time
= Rs.21900 + 100% of Rs.21900
= 21900 + 1
= 21900 + 21900
= Rs. 43,800
∴ELD ( EMMOULMENTS OF LAST DRAWN) is Rs.43,800
DCRG =
=
= 66 x 10950
= Rs. 7,22,700
(x) For Commuted Pension:
Com. Pension = ension
= 1
= Rs. 3,650

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= 10,950 x 4 x 8.371 = 3,66,649.80
= Rs. 3,66,650

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 10,950 – 3,650
= Rs.7,300

(xiii) Enhanced Family Pension = 50% of PLD

= 1
= 5 x 2190
= Rs. 10,950. (Upto age of 65)

10. DEPARTMENT EXAM MAY 2010

www.kalvikural.com
SOLUTIION:
(i) For Boyhood Service:
DOB 01.08.1950
(+) 18
------------------------
01.08.1968
-------------------------
But DOE  01.01.1975
∴ There is NO BOYHOOD SERVICE

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(ii) For Date of Retirement:

DOB 01.08.1950
(+) 58
------------------------
01.08.2008
-------------------------
∴SA(Super annuations) is 31.07.2008
∴ DOR  31.07.2008(AN)
But Give DOR  31.03.2008

(iii) For Gross Service:

Gross Service from 01.01.1975 to 31.03.2008
Next day of DOR01.04.2008
DOE01.01.1975 ( - )
------------------------
00.03.0033
-------------------------

www.kalvikural.com
∴ Total Gross Service is 33 years and 3 months

(iv) For Deduct Service:

YY MM DD
EOL without MC (from 01.07.2007
to 30.07.2007) 0 3 0
--------------------
0 3 0
--------------------
∴Total Deduction in Service is 3 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 03 00
Total Deduction in Service  00 03 00 ( - )
--------------------
33 00 00
--------------------

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴ NQS is 33 years
Number of Half year of NQS is 66 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

11. DEPARTMENT EXAM MAY 2011

www.kalvikural.com

SOLUTIION:
(i) For Boyhood Service:
DOB 25.07.1950
(+) 18
------------------------
25.07.1968
-------------------------
But DOE  14.07.1975
∴ There is NO BOYHOOD SERVICE

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(ii) For Date of Retirement:

DOB 25.07.1950
(+) 58
------------------------
25.07.2008
-------------------------
∴SA(Super annuations) is 24.07.2008
∴ DOR  31.07.2008(AN)

(iii) For Gross Service:

Gross Service from 14.07.1975 to 31.07.2008
Next day of DOR01.08.2008
DOE14.07.1975 ( - )
------------------------
18.00.0033
-------------------------
∴ Total Gross Service is 33 years and 18 days

www.kalvikural.com
(iv) For Deduct Service:
YY MM DD
EOL without MC  0 1 0
Suspension Treated as Penalty  0 7 0 (+)
--------------------
0 8 0
--------------------
∴Total Deduction in Service is 8 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 00 18
Total Deduction in Service  00 08 00 ( - )
--------------------
32 04 18
--------------------
∴ NQS is 32 years 4 months and 17 days
Number of Half year of NQS is 65 HY

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴Number of Half year of NQS FOR PENSION 60 HY

Number of Half year of NQS FOR DCRG 65 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level 3(Rs.15600 – Rs.39,100 + Rs.6600)
Pay is Rs.18,600 + Grade pay Rs.6600 on 01.04.2007
And DOR  31.07.2008 (after 1 year)
∴ There is an increment on 01.07.2008

∴ Increment is = 3% of Pay (Rs.18,600 + Rs.6600)

=
= 3 x 252 = 756
= Rs. 760 (approx)
∴ PLD  Rs.25,200 + Rs.760 = Rs.25,960

(vii) For PENSION:

Pension = 50% of PLD

www.kalvikural.com = 6
= 5 x 2596 = Rs. 12,980/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 6
= 3 x 2596
= Rs. 7,788/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.25,960 + 16% of Rs.25,960
= 25960 + 6
= 25960 + 4153.6
= Rs. 30,113.60 = Rs. 30,114
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.30,114

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

DCRG =
= 11
= 66 x 7528.5
= Rs. 4,96,881

(x) For Commuted Pension:

Com. Pension = ension
= 1
= Rs.4326.66
= Rs.4,326

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= Rs.12980 x 4 x 8.371 = 4,34,622.32

www.kalvikural.com
= Rs. 4,34,622

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 12,980 – 4,326
= Rs.8,654

(xiii) Enhanced Family Pension = 50% of PLD

= 6
= 5 x 2596
= Rs. 12,980. (Upto age of 65)

12. DEPARTMENT EXAM MAY 2017

Calculate the Net Qualifying Service, Pension, Family Pension, DCRG,
Enhanced Family Pension and Commuted value of Pension of a Lab Helper
(Special Grade) with the details given below:—
Date of Birth : 10-01-1955
Date of Super annuation : 31-01-2015
Date of entry into service as Lab: 26-08-1970
Boy under contingent service
PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

Date of entry into regular service: 01-04-1977

EOL without MC: 476 days
UEL on MC: 35 days
Suspension period: 01-6-2006 to 16-8-2006 (treated as duty)
Pay drawn as on 01-01-2015:Rs. 9,820 + Rs.1,800 G.P.
Pay band – Rs,5,200 – 20,200 + Rs.1,800 Grade pay. D.A 107%
Commutation factor on his 61st Birth day: 8.194.

www.kalvikural.com

SOLUTIION:
(i) For Boyhood Service:
DOB 10.01.1955
(+) 18
------------------------
10.01.1973
-------------------------
But DOE  22.08.1977
∴ There is NO BOYHOOD SERVICE
PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(ii) For Date of Retirement:

DOB 14.03.1959
(+) 58
------------------------
14.03.2017
-------------------------
∴SA(Super annulations) is 14.03.2017
∴ DOR  31.03.2017(AN)

(iii) For Gross Service:

Gross Service from 22.08.1977 to 31.03.2017
Next day of DOR01.04.2017
DOE22.08.1977 ( - )
------------------------
10.07.0039
-------------------------
∴ Total Gross Service is years months and days

www.kalvikural.com
(iv) For Deduct Service:

EOL without MC 
YY MM DD
0 1 10
Foreign Service  0 4 0 (+)
--------------------
0 5 10
--------------------
∴Total Deduction in Service is 5 months and 10 days
(v) For NQS(Net Qualifying Service):
YY MM DD
Total Gross Service  39 07 10
Total Deduction in Service  00 05 10 ( - )
--------------------
39 02 00
--------------------
∴ NQS is 39 years 2 months
Number of Half year of NQS is 78 HY

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴Number of Half year of NQS FOR PENSION 60 HY

Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level Rs.15600 – Rs.39,100 + Rs.5400
Pay is Rs.27,050 + Grade pay Rs.6600 on 01.01.2017
And DOR  31.03.2017 (after 2 month)
∴ There is no increment
∴ PLD  Rs.27,050 + Rs.6600 = Rs.33,650

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 3365
= Rs. 16,825/month

www.kalvikural.com
(viii) For Family Pension:
Family Pension = 30% of PLD
= 6
= 3 x 3365
= Rs. 10,095/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Tiime
= Rs.33,650 + 5% of Rs.33,650
= 33650 + 6
= 33650 + 1682.5 = Rs. 35,332.50
= Rs. 35,333
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.64,365
DCRG =
=
= 66 x 8833.25 = Rs. 5,82,994.50
= Rs. 5,82,995

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
= 16
= Rs. 5,608.33
= Rs. 5,608

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 16 1 1
= Rs. 16,90,104.9
= Rs. 16,90,105

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 16,825 – 5,608
= Rs.11,217

www.kalvikural.com
(xiii) Enhanced Family Pension = 50% of PLD
=
= 5 x 3365
6

= Rs. 16825. (Upto age of 65)

13. DEPARTMENT EXAM ACCOUNT TEST PART II-DEC-2020

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

SOLUTIION:
(i) For Boyhood Service:
DOB 10.04.1959
(+) 18
------------------------
10.04.1977

www.kalvikural.com
-------------------------
But DOE  12.03.1984 (FN)
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 10.04.1959
(+) 58
------------------------
10.04.2017
-------------------------
∴SA(Super annulations) is 09.04.2017
∴ DOR  30.04.2017(AN)
(iii) For Gross Service:
Gross Service from 12.03.1984 to 30.04.2017
Next day of DOR01.05.2017
DOE12.03.1984 ( - )
------------------------
20.01.0033
-------------------------
∴ Total Gross Service is 3 years 1 months and 20 days
PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 0 30
--------------------
0 1 0
--------------------
∴Total Deduction in Service is 1 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 01 20
Total Deduction in Service  00 01 00 ( - )
--------------------
33 00 20
--------------------
∴ NQS is 33 years and 20 days
Number of Half year of NQS is 66 HY

www.kalvikural.com
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay is Rs.17,160 + Grade pay Rs.4900 on 01.01.2017
And DOR  30.04.2017 (after 3 month)
∴ There is no increment
∴ PLD  Rs.17,160 + Rs.4900 = Rs.22,060

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 2206 = Rs. 11,030/month
(viii) For Family Pension:
Family Pension = 30% of PLD
= 6
= 3 x 2206 = Rs. 6,618/month

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Tiime
= Rs.22060 + 136% of Rs.22060
= 22060 + 6
= 22060 + 30001.60
= Rs. 22060 + 30002
= Rs. 52,062
∴ELD ( EMMOULMENTS OF LAST DRAWN) is Rs.52,062
DCRG =
= 6
= 66 x 13015.5
= Rs. 8,59,023

(x) For Commuted Pension:

Com. Pension = ension
11

www.kalvikural.com
= = Rs. 3676.66
= Rs. 3,676

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 11 1 1
= 11030 x 4 x 8.371= 3,69,328.52
= Rs. 3,69,329

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 11,030 – 3,676
= Rs.7,354

(xiii) Enhanced Family Pension = 50% of PLD

= 6
= 5 x 2206
= Rs. 11,030 (Upto age of 65)

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

14. DEPARTMENT EXAM ACCOUNT TEST PAPER II- DEC-2010

www.kalvikural.com
SOLUTIION:
(i) For Boyhood Service:
DOB 25.07.1950
(+) 18
------------------------
25.07.1968
-------------------------
But DOE  14.07.1975
∴ There is NO BOYHOOD SERVICE
(ii) For Date of Retirement:
DOB 25.07.1950
(+) 58
------------------------
25.07.2008
-------------------------
∴SA(Super annuations) is 24.07.2008
PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴ DOR  31.07.2008(AN)

(iii) For Gross Service:

Gross Service from 14.07.1975 to 31.07.2008
Next day of DOR01.08.2008
DOE14.07.1975 ( - )
------------------------
18.00.0033
-------------------------
∴ Total Gross Service is 33 years and 18 days

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 1 0
Suspension Treated as Penalty  0 7 0 (+)
--------------------
0 8 0

www.kalvikural.com
--------------------
∴Total Deduction in Service is 8 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 00 18
Total Deduction in Service  00 08 00 ( - )
--------------------
32 04 18
--------------------
∴ NQS is 32 years 4 months and 18 days
Number of Half year of NQS is 65 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 65 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level 3(Rs.15600 – Rs.39,100 + Rs.6600)
Pay is Rs.18,600 + Grade pay Rs.6600 on 01.04.2007
And DOR  31.07.2008 (after 1 year)
PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴ There is an increment on 1

∴ Increment is = 3% of Pay (Rs.18,600 + Rs.6600)

=
= 3 x 252 = 756
= Rs. 760 (approx)
∴ PLD  Rs.25,200 + Rs.760 = Rs.25,960

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 2596
= Rs. 12,980/month

(viii) For Family Pension:

Family Pension = 30% of PLD

www.kalvikural.com
= 6
= 3 x 2596
= Rs. 7,788/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.25,960 + 16% of Rs.25,960
= 25960 + 6
= 25960 + 4153.6
= Rs. 30,113.60
= Rs. 30,114
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.30,114
DCRG =
= 11
= 66 x 7528.5
= Rs. 4,96,881

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
= 1
= Rs.4326.66
= Rs.4,326

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= Rs.12980 x 4 x 8.371 = 4,34,622.32
= Rs. 4,34,622

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 12,980 – 4,326
= Rs.8,654

www.kalvikural.com
(xiii) Enhanced Family Pension = 50% of PLD
=
= 5 x 2596
6

= Rs. 12,980. (Upto age of 65)

15. DEPT EXAM ACCOUNT TEST PAPER II-MAY2016 & DEC2017

Calculate (i) Date of retirement (ii) Net qualifying Service [15 MARKS]
(iii) Pension (iv) Death-cum-Retirement Gratuity (v) Commuted value
of pension (vi) Family Pension from the following particulars. :—
(1) Date of Birth .. 01-10-1950
(2) Date of entry into service .. 15-10-1971
(c) Leave availed particulars as per Service Register ..
(i) Extra ordinary leave without Medical Certificate .. eight months
(ii) Un-earned Leave on Medical Certificate .. eight months
(iii) Earned Leave .. 240 days
(iv) Leave on Private affairs .. 120 days.
(d) Suspension period treated as penalty .. eight months
(e) He was drawing a pay of Rs.18,980 + GP Rs.5,400 in the PB of
Rs.15,600—39,100 + GP Rs.5,400 as on 30-9-2008. Commuted

PREPARED BY
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

Value for 59 years of age is 8-3-1971.

(f) Date of increment .. 1st April every year.

www.kalvikural.com
SOLUTIION:
(i) For Boyhood Service:
DOB 25.07.1950
(+) 18
------------------------
25.07.1968
-------------------------
But DOE  14.07.1975
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 25.07.1950
(+) 58
------------------------
25.07.2008
-------------------------
∴SA(Super annuations) is 24.07.2008
∴ DOR  31.07.2008(AN)

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iii) For Gross Service:

Gross Service from 14.07.1975 to 31.07.2008
Next day of DOR01.08.2008
DOE14.07.1975 ( - )
------------------------
18.00.0033
-------------------------
∴ Total Gross Service is years and 18 days

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 1 0
Suspension Treated as Penalty  0 7 0 (+)
--------------------
0 8 0
--------------------
∴Total Deduction in Service is 8 months

www.kalvikural.com
(v) For NQS(Net Qualifying Service):

Total Gross Service 

YY MM DD
33 00 18
Total Deduction in Service  00 08 00 ( - )
--------------------
32 04 18
--------------------
∴ NQS is 32 years 4 months and 18 days
Number of Half year of NQS is 65 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 65 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level 3(Rs.15600 – Rs.39,100 + Rs.6600)
Pay is Rs.18,600 + Grade pay Rs.6600 on 01.04.2007
And DOR  31.07.2008 (after 1 year)
∴ There is an increment on 1

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴ Increment is = 3% of Pay (Rs.18,600 + Rs.6600)

=
= 3 x 252 = 756
= Rs. 760 (approx)
∴ PLD  Rs.25,200 + Rs.760 = Rs.25,960

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 2596
= Rs. 12,980/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 6

www.kalvikural.com = 3 x 2596
= Rs. 7,788/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.25,960 + 16% of Rs.25,960
= 25960 + 6
= 25960 + 4153.6
= Rs. 30,113.60
= Rs. 30,114
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.30,114
DCRG =
= 11
= 66 x 7528.5
= Rs. 4,96,881

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
= 1
= Rs.4326.66
= Rs.4,326

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= Rs.12980 x 4 x 8.371 = 4,34,622.32
= Rs. 4,34,622

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 12,980 – 4,326
= Rs.8,654

www.kalvikural.com
(xiii) Enhanced Family Pension = 50% of PLD
=
= 5 x 2596
6

= Rs. 12,980. (Upto age of 65)

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

16. DEPARTMENT EXAM ACCOUNT TEST PAPER II-MAY 2010

www.kalvikural.com

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

SOLUTIION:
(i) For Boyhood Service:

www.kalvikural.com
DOB 25.07.1950
(+) 18
------------------------
25.07.1968
-------------------------
But DOE  14.07.1975
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 25.07.1950
(+) 58
------------------------
25.07.2008
-------------------------
∴SA(Super annuations) is 24.07.2008
∴ DOR  31.07.2008(AN)

(iii) For Gross Service:

Gross Service from 14.07.1975 to 31.07.2008

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

Next day of DOR01.08.2008

DOE14.07.1975 ( - )
------------------------
18.00.0033
-------------------------
∴ Total Gross Service is 33 years and 18 days

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 1 0
Suspension Treated as Penalty  0 7 0 (+)
--------------------
0 8 0
--------------------
∴Total Deduction in Service is 8 months

(v) For NQS(Net Qualifying Service):

www.kalvikural.com
YY MM DD
Total Gross Service  33 00 18
Total Deduction in Service  00 08 00 ( - )
--------------------
32 04 18
--------------------
∴ NQS is 32 years 4 months and 18 days
Number of Half year of NQS is 65 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 65 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level 3(Rs.15600 – Rs.39,100 + Rs.6600)
Pay is Rs.18,600 + Grade pay Rs.6600 on 01.04.2007
And DOR  31.07.2008 (after 1 year)
∴ There is an increment on 01.07.2008

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴ Increment is = 3% of Pay (Rs.18,600 + Rs.6600)

=
= 3 x 252 = 756
= Rs. 760 (approx)
∴ PLD  Rs.25,200 + Rs.760 = Rs.25,960

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 2596
= Rs. 12,980/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 6
= 3 x 2596

www.kalvikural.com = Rs. 7,788/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.25,960 + 16% of Rs.25,960
= 25960 + 6
= 25960 + 4153.6
= Rs. 30,113.60
= Rs. 30,114
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.30,114

DCRG =
= 11
= 66 x 7528.5
= Rs. 4,96,881

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
= 1
= Rs.4326.66
= Rs.4,326

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= Rs.12980 x 4 x 8.371 = 4,34,622.32
= Rs. 4,34,622

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 12,980 – 4,326
= Rs.8,654

www.kalvikural.com
(xiii) Enhanced Family Pension = 50% of PLD
=
= 5 x 2596
6

= Rs. 12,980. (Upto age of 65)

17. DEPARTMENT EXAM ACCOUNT TEST PAPER II-MAY 2011

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

SOLUTIION:
(i) For Boyhood Service:
DOB 25.07.1950
(+) 18
------------------------
25.07.1968
-------------------------

www.kalvikural.com
But DOE  14.07.1975
∴ There is NO BOYHOOD SERVICE
(ii) For Date of Retirement:
DOB 25.07.1950
(+) 58
------------------------
25.07.2008
-------------------------
∴SA(Super annuations) is 24.07.2008
∴ DOR  31.07.2008(AN)

(iii) For Gross Service:

Gross Service from 14.07.1975 to 31.07.2008
Next day of DOR01.08.2008
DOE14.07.1975 ( - )
------------------------
17.00.0033
-------------------------
∴ Total Gross Service is years and 18 days

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iv) For Deduct Service:

YY MM DD
EOL without MC  0 1 0
Suspension Treated as Penalty  0 7 0 (+)
--------------------
0 8 0
--------------------
∴Total Deduction in Service is 8 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  33 00 18
Total Deduction in Service  00 08 00 ( - )
--------------------
32 04 18
--------------------
∴ NQS is 32 years 4 months and 17 days

www.kalvikural.com
Number of Half year of NQS is 65 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 65 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level 3(Rs.15600 – Rs.39,100 + Rs.6600)
Pay is Rs.18,600 + Grade pay Rs.6600 on 01.04.2007
And DOR  31.07.2008 (after 1 year)
∴ There is an increment on 1

∴ Increment is = 3% of Pay (Rs.18,600 + Rs.6600)

=
= 3 x 252 = 756
= Rs. 760 (approx)
∴ PLD  Rs.25,200 + Rs.760 = Rs.25,960

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(vii) For PENSION:

Pension = 50% of PLD
= 6
= 5 x 2596
= Rs. 12,980/month

(viii) For Family Pension:

Family Pension = 30% of PLD
= 6
= 3 x 2596
= Rs. 7,788/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.25,960 + 16% of Rs.25,960
= 25960 + 6

www.kalvikural.com
= 25960 + 4153.6
= Rs. 30,113.60
= Rs. 30,114
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.30,114

DCRG =
= 11
= 66 x 7528.5
= Rs. 4,96,881

(x) For Commuted Pension:

Com. Pension = ension
= 1
= Rs.4326.66
= Rs.4,326

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1
= Rs.12980 x 4 x 8.371 = 4,34,622.32
= Rs. 4,34,622

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 12,980 – 4,326
= Rs.8,654

(xiii) Enhanced Family Pension = 50% of PLD

= 6
= 5 x 2596
= Rs. 12,980. (Upto age of 65)

18. DEPARTMENT EXAM ACCOUNT TEST PAPER II-MAY 2017

www.kalvikural.com
Calculate the Net Qualifying of Service, Pension, DCRG, Family Pension,
Commutation payable from the following particulars related to the Office
Assistant in the Government Service.
Date of Birth 10-10-1954
Date of entry into Government Service 21-10-1972
E.O.L. without M.C. 50 days
Break in Service 15 days
E.O.L with M.C 1 year
Earned Leave availed 200 days
Overstayal of Joining Time not regularized 5 days
U.E.L. on Private Affairs 50 days
He was drawing a salary of Rs.10,400 +GP Rs.1,300 in the PB 1A of
Rs.4,800-10,000 +GP Rs: 1,300. Dearness Allowance on retirement is 107%.

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

SOLUTIION:
(i) For Boyhood Service:
DOB 10.10.1954
(+) 18
------------------------
10.10.1972

www.kalvikural.com
-------------------------
But DOE  21.10.1972
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 10.10.1954
(+) 60
------------------------
10.10.2014
-------------------------
∴SA(Super annuations) is 09.10.2014
∴ DOR  31.10.2014(AN)

(iii) For Gross Service:

Gross Service from 21.10.1972 to 31.10.2014
Next day of DOR01.11.2014
DOE21.10.1972 ( - )
------------------------
10.00.0042
-------------------------
∴ Total Gross Service is years and 10 days
PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(iv) For Deduct Service:

YY MM DD
E.O.L. without M.C. 50 days  0 1 20
Break in Servic  0 0 15
Overstayal of Joining Time  0 0 05 (+)
--------------------
0 2 10
--------------------
∴Total Deduction in Service is 2 months and 10 days

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  42 00 10
Total Deduction in Service  00 02 10 ( - )
--------------------
41 10 00
--------------------
∴ NQS is 41 years 10 months

www.kalvikural.com
Number of Half year of NQS is 84 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level Rs.4,800 – Rs.10,000 + GP Rs.1,300 in the PB 1A.
Pay is Rs.10,400 + Grade pay Rs.1,300 on DOR
And DOR  31.10.20124
∴ There is an increment.
∴ PLD  Rs.10,400 + Rs.1,300 = Rs.11,700

(vii) For PENSION:

Pension = 50% of PLD
= 11
= 5 x 1170
= Rs. 5,850/month

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(viii) For Family Pension:

Family Pension = 30% of PLD
= 11
= 3 x 1170
= Rs. 3,510/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.11700 + 107% of Rs.11700
= 11700 + 11
= 11700 + 12519
= Rs. 24,220
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.24,220
DCRG =
=
= 66 x 6065

www.kalvikural.com = Rs. 3,99,630

(x) For Commuted Pension:

Com. Pension = ension
=
= Rs.1,950

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1
= Rs.5850 x 4 x 8.371 = 1,95,881.4
= Rs. 1,95,882

(xii) Reduced Pension = Pension – Commuted Pension

= Rs.5,850 – 1,950
= Rs.3,900

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(xiii) Enhanced Family Pension = 50% of PLD

= 11
= 5 x 1170
= Rs.5,850 (Upto age of 65)

19. DEPT EXAM PENSION 7 TH PAY COMMISSION

1. Find out the NQS, Pension, Family Pension, DCRG and CVP.
Date of Birth: 10.01.1962
Date of Entry: 10.04.1984
Leave taken:
Earned Leave 210 days
EOL with MC is 310 months
EOL without MC is 2 years and 6 months
Hospital Leave 3 months
Suspension Treated as Penalty 6 months
Unrecognized Leave Period 3 months
Break in Service 3 months

www.kalvikural.com
Work as apprentice 3 months
Pay in 12, is Rs.77,700 on 01.04.2018
Pay Level in 22, Rs.56100 – Rs.1,77,500. DA at 17%. with 8.371
SOLUTIION:
(i) For Boyhood Service:
DOB 10.01.1962
(+) 18
------------------------
10.01.1980
-------------------------
But DOE  10.04.1984
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 10.01.1962
(+) 58
------------------------
10.01.2020
-------------------------
PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴SA(Super annulations) is 09.01.2020

∴ DOR  31.01.2020(AN)

(iii) For Gross Service:

Gross Service from 10.04.1984 to 31.01.2020
Next day of DOR01.02.2020
DOE10.04.1984 ( - )
------------------------
21.09.0035
-------------------------
FROM TO DAY MONTH YEAR
10.04.1984 30.04.1984 21 00 00
01.05.1984 31.12.1984 00 08 00
01.01.1985 31.12.2019 00 00 35
01.01.2020 31.01.2020 00 01 00
TOTAL GROSS SERVICE 21 09 35
∴ Total Gross Service is years months and 21 days

www.kalvikural.com
(iv) For Deduct Service:

EOL without MC
Suspension Treated as Penalty


YY MM DD
02
00
06
06
00
00
Unrecognized Leave Period  00 03 00
Break in Service  00 03 00
njhopy; goFeh; fhyk;  00 03 00 (+)
--------------------
03 09 00
--------------------
∴Total Deduction in Service is years and 9 months

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  35 09 21
Total Deduction in Service  03 09 00 ( - )
--------------------
32 00 21
--------------------
∴ NQS is 32 years and 21 days
Number of Half year of NQS is 64 HY
PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

∴Number of Half year of NQS FOR PENSION 60 HY

Number of Half year of NQS FOR DCRG 64 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level in 22, Rs.56100 – Rs.1,77,500
Pay in 12, is Rs.77,700 on 01.04.2018. (epiy 22> jsk; 12)
And DOR  31.01.2020 (after 1 years and 9 months)
There is One Increment.
Pay in 13, is Rs.80,000 on 01.04.2019. (epiy 22> jsk; 13)
∴ PLD  Rs. 80,000

(vii) For PENSION:

Pension = 50% of PLD
=
= 50 x 800 = Rs. 40,000/month

(viii) For Family Pension:

www.kalvikural.com
Family Pension = 30% of PLD
=
= 30 x 800 = Rs. 24,000/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Tiime
= Rs.80,000 + 17% of Rs.80000
= 80000 +
= 80000 + 17 x 800 = 80000 + 13600
= Rs. 93,600
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.93,600
DCRG =
= 6
= 16 x 93600
= Rs. 14,97,600

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(x) For Commuted Pension:

Com. Pension = ension
=
= Rs. 13,333.33
= Rs. 13,333

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1
= Rs. 40000 1
= Rs. 13,39,360

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 40000 – Rs.13333
= Rs.26,667

www.kalvikural.com
(xiii) Enhanced Family Pension = 50% of PLD
=
= 5 x 2702
= Rs. 13,510 (Upto age of 65)

20. DEPARTMENT EXAM-MODEL QUESTION

Calculate the net qualifying service, pension, Family pension, enhanced family
pension from the following particulars of a Superintendent.
(a) Date of birth 01.08.1959
(b) Date of entry in to Government Service 06.04.1985
(c) Retires on the date of superannuation he has taken the following leave
(i) EOL with MC 45 days
(ii) Unearned leave on private affairs 90 days
(iii) EOL without MC from 01.02.1990 to 25.02.1990,25 days.
(iv) Basic Pay Rs.21,920 + Grade Pay Rs.5,100
(v) Pay level Rs.9,300 – 34800 + Grade pay Rs.5,100 on 1.7.2017
(vi) D.A. @ 139% Factor – 8.371 on his 59th Birthday.
SOLUTIION:
(i) For Boyhood Service:

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

DOB 01.08.1959
(+) 18
------------------------
01.08.1977
------------------------
But DOE  06.04.1985 (FN)
∴ There is NO BOYHOOD SERVICE

(ii) For Date of Retirement:

DOB 01.08.1959
(+) 58
------------------------
01.08.2017
-------------------------
∴SA(Super annuations) is 31.07.2017
∴ DOR  31.07.2017(AN)

(iii) For Gross Service:

www.kalvikural.com
Gross Service from 06.04.1985 to 31.07.2017
Next day of DOR01.08.2017
DOE06.04.1985 ( - )
------------------------
25.03.0032
-------------------------
∴ Total Gross Service is years 3 months and 25 days

(iv) For Deduct Service:

YY MM DD
EOL without MC
from 01.02.90 to 25.02.90  0 0 25 (+)
--------------------
0 0 25
--------------------
∴Total Deduction in Service is 25 days

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  32 03 25
Total Deduction in Service  00 00 25( - )
--------------------
32 03 00
--------------------
∴ NQS is 32 years 3 months and 25 days
Number of Half year of NQS is 65 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 65 HY

(vi) For PLD (PAY LAST DRAWN):

Basic Pay Rs.21,920 + Grade Pay Rs.5,100
Pay level Rs.9,300 – 34800 + Grade pay Rs.5,100 on 1.7.2017
D.A. @ 139%
But DOR  31.07.2017(AN)
∴ There is no increment

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∴ PLD  Rs.21920 + Rs,5100 = Rs. 27,020

(vii) For PENSION:

Pension = 50% of PLD
=
= 5 x 2702
= Rs. 13,510/month

(viii) For Family Pension:

Family Pension = 30% of PLD
=
= 3 x 2702
= Rs. 8,106/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.27020 + 139% of Rs. 27020
PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

= 27020 +
= 27020 + 37557.8 = 27020 + 37558
= Rs. 64578
∴ELD ( EMMOULMENTS OF LAST DRAWN) is Rs.64,578
DCRG =
= 6
= 65 x 16144.5 = 1049392.5
= Rs.10,49,393
But DCRG is max. upto Rs.10 lakhs in 6th Pay Commission
∴ DCRG = Rs 1

(x) For Commuted Pension:

Com. Pension = ension
= 1 1 = 4503.33
= Rs. 4,503

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(xi) For CVP (Commuted Value of Pension):
CVP =
= 1
ension
1 1
1
1
1

= Rs. 13510 x 4 x 8,371 = 4,52,368.84

= Rs. 4,52,369

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 13510 – Rs.4503
= Rs.9,007

(xiii) Enhanced Family Pension = 50% of PLD

=
= 5 x 2702
= Rs. 13,510 (Upto age of 65)

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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

21. DEPARTMENT EXAM- MODEL QUESTION

Calculate (i) Date of retirement (ii) Net qualifying Service [15 MARKS]
(iii) Pension (iv) Death-cum-Retirement Gratuity (v) Commuted value
of pension (vi) Family Pension from the following particulars. :—
(1) Date of Birth .. 01-10-1950
(2) Date of entry into service .. 15-10-1971
(3) He was drawing a pay of Rs.18,980 + GP Rs.5,400 in the PB of
Rs.15,600—39,100 + GP Rs.5,400 as on 30-9-2008. Commuted
Value for 59 years of age is 8-3-1971.
(4) Date of increment 1st July every year. DA 16%
xU Jiz Ml;rpauJ Xa;T+jpag; gyd;fisf; fzf;fpLf.
(1) gpwe;j Njjp : 01.10.1950
(2) gzpapy; Nru; e;j ehs; : 15.10.1971
(3) 30.09.2008 md;W ngw;w Cjpak; &.18>980 + &.5400 ju Cjpak;;
(Cjpa tisak; &.15600-39100 + &.5400 ju Cjpak;)
(4) Mz;L Cjpa cau; T ehs; [_iy 1 Mk; ehs;. DA 16%
SOLUTIION:
(i) For Boyhood Service:
DOB 01.10.1950
(+) 18

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------------------------
01.10.1968
-------------------------
But DOE  15.10.1971
∴ There is NO BOYHOOD SERVICE
(ii) For Date of Retirement:
DOB 01.10.1950
(+) 58
------------------------
01.10.2008
-------------------------
∴SA(Super annuations) is 30.09.2008
∴ DOR  30.09.2008(AN)

(iii) For Gross Service:

Gross Service from 15.10.1971 to 30.09.2008
Next day of DOR01.10.2008
DOE15.10.1971 ( - )
------------------------
17.11.0036
-------------------------
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BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

FROM TO DAY MONTH YEAR

15.10.1971 31.10.1971 17 00 00
01.11.1971 31.12.1971 00 02 00
01.01.1972 31.12.2007 00 00 36
01.01.2008 30.09.2008 00 09 00
TOTAL GROSS SERVICE 17 11 36
∴ Total Gross Service is 6 years 11 months and 17 days

(iv) For Deduct Service:

There is no deduction of service is given

(v) For NQS(Net Qualifying Service):

YY MM DD
Total Gross Service  36 11 17
--------------------
36 11 17
--------------------
∴ NQS is 36 years 11 months and 17 days

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Number of Half year of NQS is 74 HY
∴Number of Half year of NQS FOR PENSION 60 HY
Number of Half year of NQS FOR DCRG 66 HY

(vi) For PLD (PAY LAST DRAWN):

Pay Level (Rs.15600 – Rs.39,100 + Rs.5400)
Pay is Rs.18,980 + Grade pay Rs.5400 on 30.09.2008
And DOR  30.09.2008
∴ There is no increment
∴ PLD  Rs.18,980 + Rs.5400 = Rs.24,380

(vii) For PENSION:

Pension = 50% of PLD
=
= 5 x 2438
= Rs. 12,190/month

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S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(viii) For Family Pension:

Family Pension = 30% of PLD
=
= 3 x 2438
= Rs. 7,314/month

(ix) For DCRG (DEATH CUM RETIREMENT GRATUTITY)

ELD = PLD + DA as per Time
= Rs.24380 + 16% of Rs. 24380
= 24380 +
= 24380 + 3900.8 = 24380 + 3901
= Rs. 28,281
∴ELD ( EMMOULMENTS OF LAST DRAWN is Rs.30,114
DCRG =
= 1
= 66 x 7070.25 = 4,66,636.5

www.kalvikural.com = Rs. 4,66,637

(x) For Commuted Pension:

Com. Pension = ension
= 1 1
= Rs.4063.33 = Rs.4,063

(xi) For CVP (Commuted Value of Pension):

CVP = ension 1 1
= 1 1 1 1
= Rs.12190 x 4 x 8.371 = 4,08,169.96
= Rs. 4,08,170

(xii) Reduced Pension = Pension – Commuted Pension

= Rs. 12,190 – 4,063
= Rs.8,127

PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010
 124- ACCOUNT TEST FOR SUBORDINATE OFFICER PART-I
PENSTION PROBLEMS

(xiii) Enhanced Family Pension = 50% of PLD

=
= 5 x 2438
= Rs. 12,190. (Upto age of 65)
^^^^^^^^^^^^^^^^^^

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PREPARED BY
S. SARAVANAN, M.Sc., B.Ed., PGDCA.,
BRTE IN MATHS, ARANTHANGI
CELL:9787619010