Determination of the period of ten months for Average Emoluments.

(3) Determination of the period of ten months for Average Emoluments. - In accordance with item 18 (i) of Form 7 (Form for assessing pension and gratuity) and note (ii) under item (19) of Part I, Section I of Form 18, of the CCS (Pension) Rules, 1972, the calculation of average emoluments is to be based on the actual number of days contained in each month. Doubts have been expressed in regard to the exact manner of calculation in the case of a Government servant who retires on a date other than the last date of the month. A point has also been raised whether the period of ten months should be taken to be continuous period beginning from a date ten months prior to the date of retirement or the number of days in the month in which the Government servant retires should be counted separately together with the balance number of days during the ten months anterior, to make a full month. This can best be explained by the illustration below - Suppose a Government servant retires on the 17th June, 1981. The intention is that the average emoluments for ten months should be reckoned for the periods as follows :- 1/30/2019 CHAPTER http://persmin.nic.in/pension/rules/pencomp4.htm#Emoluments 12/14 Period Year Months Days 18-8-80 to 31-8-80 ... ... 0 0 14 1-9-80 to 31-5-81 ... ... 0 9 0 1-6-81 to 16-6-81 ... ... 0 0 16 It will be noted that at one end there are 14 days of August and at the other 16 days of June. In order that the fractions of a month at either end, when added, work out to one full month, a month for this purpose may be reckoned as consisting of thirty days so that fractions at either end will be expressed as 14/30 and 16/30. The addition of fractions totalling 30 days together with 9 full months will work out to 10 months. Emoluments for fractional periods may be computed by multiplying the emoluments by the factor 14/30 and 16/30 irrespective of the number of days in the month. This formula will also apply in the case of the month of February, irrespective of whether the month has 28 days or 29 days. [G.I., M.H.A., O.M. No. 27/3/81-Pension Unit, dated the 13th November, 1981.]