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RetirementanfRetirementBenefitsNew
PensionSchemeforthePublicSector
Introduction
19.1Chapter15.13ofthePayResearchBureau(PRB)ReportofJune2003dwelleduponandexpoundedon
theissueofPublicServicePensionReforms.TheBureaumadeanumberofproposalsforconsiderationby
Government,amongothers,thatanewcontributorypensionschemebeintroducedasfrom1July2004for
newentrantswhowouldreceiveahigherinitialsalary,takingintoaccountboththememberscontributionand
thebenefitsunderthenewscheme.Therateofcontributionandtheretirementbenefitsweretobedetermined
byConsultantscommissionedtoundertakeastudyonthesubjectmatter.
19.2TheGovernmentsubsequentlypostponedtheimplementationofthePRB2003recommendationsonthe
PublicServicePensionReformsuntilsubmissionandconsiderationoftheReportoftheGovernmentActuarys
Department(GAD)ofUKmandatedtodesignanewpensionschemeforthePublicSector.TheReportofthe
Consultantwassubmittedonlyin2006.
19.3InthelightoftherecommendationsoftheImplementationWorkingGroupsetupinthewakeoftheGAD
Reportandtaskedtodriveandlookintoissuesrelatedtopensioninthepublicservice,Government
announced,interalia,theintroductionofaContributoryDefinedBenefit(DB)PensionSchemeandthegradual
increaseoftheretirementagefrom60to65years,starting2008andachievingthetargetin2018.
19.4TherelevantextractsoftheBudgetSpeech20062007arereproducedhereunder:
theretirementagewillgraduallyberaisedfrom60to65years,bothinthepublicandprivatesectors.
Theproposedcontributionrateof6percentwillbetakenintoaccountinthenextPRBreportduein2008.
Thenormalpensionagewillbe65insteadof60.Thecomputationoftheamountofpensionandthequalifying
periodtobenefitforfullpensionwillalsobeadjustedaccordingly.Thisnewschemewillbeappliedtoall
employees,withtransitionalmeasurestosecureacquiredrights.
ConsiderationsandImplicationsofthePensionReforms
19.5Section94oftheConstitution,whichdealswithpensionlawsandprotectionofpensionrights,provides,
interalia,thatthelawtobeappliedwithrespecttoanypensionbenefitshallinsofarasthosebenefitsare
whollyorpartlyinrespectofaperiodofserviceasapublicofficerthatcommencedafter
11March1968,bethelawinforceonthedateonwhichthatperiodofservicecommenced,oranylawinforce
atalaterdatethatisnotlessfavourabletothatperson.
19.6Section94oftheConstitutionfurtherprovidesthatwhereapersonisentitledtoexerciseanoptionasto
whichoftwoormorelawsshallapplyinhiscase,thelawforwhichheoptsshallbedeemedtobemore
favourabletohimthantheotherlaworlaws.
19.7Itfollows,therefore,thatifofficersaretooptfortherevisedpensionarrangements,thenewpension
provisionsshouldnecessarilybeandseentobemorefavourablethaneitherthoseprevailingwhentheir
periodofservicecommencedorarrangementssubsequenttheretoforwhichtheymayhaveopted.Carehas,
therefore,beentakentoensuretheforegoingindesigningthenewpensionarrangementsaswellasthe
transitionalprovisions.
19.8WiththecomingintoforceofthisReport,witheffectfrom1July2008,(a)asinglecontributorypension
schemewouldhavetobeimplementedforallpublicofficers,bothcurrentandfutureand(b)transitional
measureswouldhavetobedesignedforofficersinpostasat30June2008tosecureexistingpensionsrights
inconformitywiththeconstitutionalprovisionsandtoensureacceptability.
19.9Thenewschemewouldinvolveashiftfromanoncontributorypensionregimetoacontributoryoneand
publicofficers,bothpresent(wheresuchofficersexercisinganoptioninfavourofthenewscheme)andfuture,
wouldberequiredtocontributetowardstheirpensionsattherateof6%oftheirsalaries.Thisshift,initself,
mightbearguedtoadverselyaffectexistingpensionsrightsunlesstheemployermakesgoodforthat
contribution.Todealwiththeissue,itwould,therefore,benecessarythattherecommendedsalariesbe
adjustedtotakeintoaccountboththecontributoryelementandtheimposabletaxthereonandwehave,
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therefore,proceededaccordingly.Theemployeecontributionsaswellasthetaxelementhave,therefore,
beentakenintoaccountinarrivingatthesalariesrecommendedforthedifferentgrades.
19.10TheotherimportantelementoftheGovernmentsdecisionisthatthenormalretirementagewouldbe65
insteadof60yearsfornewentrantsintothepublicserviceasfrom1July2008.However,forofficersinpost
asat30June2008,theretirementagewouldhavetobegraduallyincreasedfrom60to65yearsoveraperiod
of10yearsstartingAugust2008.Itshouldbenotedthatthoughthenormalretirementageisbeingincreased,
publicofficers,bothfutureandpresent,wouldstillhavetheoptiontoretireearlierasreferredtoatparagraph
19.25.
19.11Theincreaseinthenormalretirementagefrom60to65yearsimpliesanadjustmentintheaccrualrate
andthequalifyingperiodforfullpension.Atpresent,pensionisearnedattherateof1/600thofpensionable
emolumentsforeachmonthofpensionableserviceandofficersqualifyforfullpensionafter400months
servicei.e.33years.TheBureaudoesnotproposetoretaintherecommendationoftheGADReporttothe
effectthatthenormalperiodtobenefitfromfullpensionshouldbe40years(480months)ofpensionable
service.TheGADReporthadrecommendedthattheamountofpensionbecomputedattherateof1/720thof
pensionableemolumentsonretirementforeverymonthofpensionableservice,subjecttoamaximumof
480/720th.Inconsonancewiththeincreaseintheretirementage,itisconsideredmorelogicalthata
newentrantshouldserve38yearstobenefitfromfullpensionandweproposetorecommend
accordingly.
19.12Inviewofthenewretirementageandthenewaccrualrate,theprovisionsforspecialcategoriesof
officers,namelymembersofthedisciplinedforcesandthemedicalanddentalprofessionsandJudgeswould
needtobeadjustedcorrespondingly.
19.13Withregardtotransitionalmeasuresconcerningaccrualrate,theBureauisfacedwithtwooptions
eitherofficersinpostasat30June2008continuetoearnpensionattherateof1/600thofpensionable
emolumentsandqualifyforfullpensionafter33yearsservice,asrequestedbythestaffsideorthattheir
futureservicecarriespensionatthenewrateafteratransitionalprotectionperiodof10yearsi.e.beyond1
July2018.However,ifthelatteroptionweretobechosen,appropriatecompensationwouldhavetobe
computedforemployeesinpostandintegratedinthepaypackage.Inthepresentcircumstances,thefirst
optionisfavouredandwearerecommendingaccordingly.
19.14Inessence,theBureauhascomputedtheemployeepensioncontributionandotherrelatedelements
andintegratedsameinthesalaryscalesofthedifferentgradesandhasalsomaintainedtheaccrualrateof
1/600thofpensionableemolumentsforemployeesinpostasat30June2008,inkeepingwiththespiritof
Section94oftheConstitution,whichdealswithpensionlawsandprotectionofpensionrights.
19.15Wehaveadditionallymaderecommendationstoallowofficers,ifany,whomaywishforonereasonor
anothernottooptforthepensionreforms(thoughweconsiderthereformsfairerandbetterthanthe
arrangementsobtainingat30June2008)butinsteadtooptforthepreviouspensionarrangementstogether
withthePRBReview,todoso.Insuchcircumstances,thenewsalarystructuresrecommendedwould
evidentlyhavetobeimplementedatadiscountedrateandwearerecommendingaccordingly.
Conclusions
19.16FromtheGovernmentsperspective,thereformsofthecurrentpensionschemewould:
(a)facilitatetheintroductionofaUnifiedSchemebothfornewentrantsandofficersinpostasregards
contribution,retirementageand,inprinciple,retirementbenefits
(b)enableGovernmenttoincreasetheretirementagegraduallyfrom60to65yearsthusreducingfuturecosts
ofpensionforpublicofficers
(c)alloweachgenerationofemployeestocaterforitsownpensioninsteadofthepresentsystemwhichleaves
theburdenofpresentpensiononfuturegenerationsand
(d)reducetheratioofdependenttoworkerovertime.
Fromtheemployeesperspective,thereformsofthecurrentpensionschemewould:
(a)bebeneficialastheirretirementbenefitspensionandlumpsumandallotherbenefitsdirectlyrelatedto
salarye.g.passagebenefit,endofyearbonus,sickleaverefundwouldbebasedonahighersalary
(b)makeofficerseligibletoenhancedloanentitlementbasedontheenhancedsalaryand
(c)provideofficerswiththeoptionofworkingbeyond60,shouldtheysowish.
19.17Itisagainstthisbackgroundthatdifferentoptionshavebeenexaminedanddetailsofthenewpension
schemeworkedout.Thepensionarrangementsofthenewschemewouldbeapplicablebothtonewentrants
aswellasemployeesinpostasat30June2008,exceptwherethetransitionalprovisionsprovidefora
differenceintreatmenttocurrentemployees.
Recommendation1
19.18WerecommendthatasinglemodifiedDefinedBenefit(DB)PensionScheme,alongthelines
enunciatedintheBudgetSpeech20062007,bemadeapplicabletoallofficersinthePublicSectori.e.
officersinpostasat30June2008aswellasnewentrantsintheservicethereafter.ThenewPension
Schemewouldbeacontributoryone,runonaPayAsYouGo(PAYG)basis,andwouldbecome
effectiveasfrom1July2008.
19.19ThesalientfeaturesofthemodifiedDefinedBenefit(DB)PensionScheme,includingprovisionsfor
specialcategoriesofofficers,areelaborateduponhereunderatparagraphs19.20to19.27andthe
transitionalarrangementsforemployeesinpostasat30June2008atparagraphs19.29to19.37.
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Contribution
19.20AsthecostofrunningthenewSchemeisestimatedat18%ofemployeeemoluments,the
employeecontributionsbothfornewentrantsaswellasforofficersinposthavebeensetattherateof
6%oftheirpensionableemolumentsroundedtothenearestrupee.Theemployeecontributionsof6%
wouldbedeductedatsourceandpaiddirectlyintotheConsolidatedFund.
19.21Trainees,Students,CadetsorApprenticesrecruitedunderanytraineeship,studentship,
cadetshiporapprenticeshipschemewouldberequiredtocontributeattherateof3%oftheir
emolumentsroundedtothenearestrupee.
19.22Governmentmaywishtoconsideratalaterstage(a)theadvisabilityofsettingupadedicated
fundwithitsowncontributionsaswellasthecontributionsofofficersand(b)theadvisabilityof
startingwiththefundpreferablyinrespectofnewentrantsasfrom,say,20102011.
19.23Theemployeepensioncontributions,thetaxableelementthereon,aswellasalltheother
changesinpensionprovisionshavebeentakenintoaccountinarrivingatthesalariesrecommended
forthedifferentgrades.
RefundofContribution
19.24Intheeventapublicsectoremployeeleavesorotherwiseceasestobeinthepublicsectorand
noportablebenefitistransferableandnopension,gratuityorotherallowanceispayabletohimin
respectofhispastserviceinthepublicsector,providedhehaseffectivelycontributedtothemodified
DefinedBenefit(DB)PensionSchemeforayearormore,theofficershouldberefunded100%ofhis
contributiontogetherwithcompoundinterestattherateof4%perannum.
RetirementAge
19.25(i)Thenormalretirementageofapublicofficerholdingapensionableofficewould,subjectto
thetransitionalprovisionsbelow,be65yearsbutofficerswouldhavetherighttoretireattheageof
60.OntheapprovaloftherelevantServiceCommission,theofficermayretireattheageof55,orin
thecaseofovermanning,attheageof45.
(ii)Managementmay,wherephysicalfitnessisanessentialrequirementfortheproperperformanceof
theduties,requireanyofficerwhooptstoworkbeyondtheageof60toundergoayearlymedical
examinationtocertifyhisfitnessforcontinuedemployment.
(iii)AmemberoftheDisciplinedForcesoranofficeroftheCorrectionalYouthCentreorthe
RehabilitationYouthCentrewho,onattainingtheageof60,optstoworkbeyondthatageshouldbe
requiredtoundergoayearlymedicalexaminationtocertifyhisfitnessforcontinuedemployment.
(iv)ThenormalretirementageforJudgeswouldbe67years.
(v)Apublicofficermayretireonmedicalground(irrespectiveoflengthofserviceorage)ormaybe
madetoretirecompulsorilyintheinterestofthePublicService,oronabolitionofoffice,orforthe
purposeoffacilitatingimprovementinanorganisation.
(vi)Afemaleofficerreckoningfiveyearsservicemayretireongroundofmarriage,irrespectiveofage.
(vii)OfficersintheDisciplinedForcesorofficersoftheCorrectionalYouthCentreortheRehabilitation
YouthCentremayretireonproportionatepensionafter28yearsservice,irrespectiveofage.
AccrualRateandQualifyingPeriod
19.26(i)Theamountofpensionwouldbecomputedattherateof1/690thofpensionableemoluments
onretirementforeverymonthofpensionableservice,subjecttoamaximumof460/690th.
(ii)Thenormalqualifyingperiodtobenefitfromfullpensionforpublicofficersotherthanthoseat
paragraphs(iii)and(iv)belowholdingpensionableofficewouldbe38years(460months)of
pensionableservice.
(iii)MembersoftheDisciplinedForcesorofficersoftheCorrectionalYouthCentreorthe
RehabilitationYouthCentre,aftercompleting28yearsofservice,wouldbegrantedanenhanced
pensionattherateof1/414thofpensionableemolumentsforeachadditionalmonthofservice,which
enablethemtoqualifyforfullpensionafter34yearsofservice.
(iv)MembersoftheMedicalandDentalprofessionswouldbeentitledtopensionattherateof1/621st
ofpensionableemolumentsthusqualifyingthemforfullpensionafter34yearsofservice.
(v)MembersoftheJudiciary(ChiefJustice,SeniorPuisneJudgeandPuisneJudge)wouldqualifyfor
pensionattherateof1/460thoftheirpensionableemoluments,subjecttoamaximumof460/460th.
(vi)Afemaleofficer,reckoningnotlessthanfiveyearsservice,retiringongroundsofmarriagewould
qualifyforagratuityofanamountequivalentto18%ofthelastmonthlysalarytimesnumberof
monthsofpensionableservice,subjecttoamaximumofoneyearspensionableemoluments.
(vii)Inthecaseofabolitionofofficeandreorganisation,anofficerwouldbegrantedanadditional
pensionattheannualrateofonesixtyninthofhispensionableemolumentsforeachcompleteperiod
ofthreeyearspensionableserviceprovidedthat:
(a)theadditiondoesnotexceedtwentythreeonehundredandthirtyeighthsand
(b)theadditiontogetherwiththeremainderoftheofficerspensiondoesnotexceedthepensionfor
whichhewouldhavebeeneligibleifhehadcontinuedtoholdtheofficeheldbyhimatthedateofhis
retirement,andretiredonreachingtheageatwhichhemayberequiredtoretirewithouttheapproval
oftheappropriateServiceCommissionorBoard.
PensiononEarlyRetirementforNewEntrants
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19.27Onearlyretirement(afterage55andbeforeage65),theannualrateofpensionpayable,whichis
12/690thofthesalaryreceivedinthelastfullyearofemploymentwouldbereducedbyafactortobe
determinedafteranactuarialstudy.
LegalIssues
19.28InordertoimplementthenewPensionScheme,thenecessarylegislativeandadministrativesystems
wouldhavetobeputinplace.ChangeswouldbeneededtothelegislationcoveringeachPublicSector
PensionScheme,althoughmuchofthelegislationwouldstillapplywithoutchange.Themainlegislationthat
wouldrequireamendmentare:
(a)ThePensionsAct(of1January1952)andthecorrespondingPensionsRegulations1951,(bothas
amended)whichprovideforthemainpublicserviceemployeespensions
(b)TheLocalAuthorities(Pensions)Act(ofDecember1980)(asamended)whichprovidesforlocalauthorities
employeespensionsand
(c)TheStatutoryBodiesPensionFundsAct(of1July1978)(asamended)whichprovidesforpensionsof
employeesofparastatalbodies.
TransitionalArrangements
19.29Weprovidehereunderdetailsofthetransitionalmeasuresrelatingto(i)retirementageand(ii)accrual
rateforofficersinpostasat30June2008inthelightoftheconsiderationsenunciatedatparagraphs19.10
and19.13.
TransitionalProvisionsRetirementAge
19.30Publicofficersinpostasat30June2008holdingapensionableofficehavetocompulsorilyretireatthe
ageof60,havearighttoretireattheageof55andmayretireattheageof50withtheapprovalofthe
relevantServiceCommission.
19.31Ontheotherhand,section78(7)oftheConstitutionprovidesthatthenormalretirementageforJudges
shallbetheageof62yearsorsuchotherageasmaybeprescribedbyParliament.AprovisionofanyActof
Parliament,totheextentthatitalterstheageatwhichJudgesoftheSupremeCourtshallvacatetheiroffices,
shallnothaveeffectinrelationtoaJudgeafterhisappointmentunlessheconsentstoitshavingeffect.The
LordMackayReportconsidersthathavingregardtothetrendsintheworldgenerallyandinthe
CommonwealthitwouldbereasonabletoraisethenormalretiringageforJudgesto67,leavinganoptionto
thosepresentlyservingtoretireat62.
19.32Asthedifferentagecriteriainrespectofretirementhavenowbeenreviewedwiththeimplementationof
themodifiedDefinedBenefit(DB)PensionScheme,wearemakingtransitionalprovisionsforofficersinpost
asat
30June2008.
19.33WeofferinTableItoTableIIIoperativerecommendationsfortheimplementationofthegradualincrease
intheretirementageinrespectofthedifferentcategoriesofpublicofficersproceedingonretirement.Inother
words,anofficerhasarighttoretirefiveyearspriortothenormalretirementageandmayretire10yearsprior
tothenormalretirementagewiththeapprovaloftherelevantServiceCommission.Wehavemaintainedthese
arrangementsforearlyretirement,forofficersinpost.
TableIindicatesthegradualretirementageincrease(i.e.theageatwhichapublicofficerwouldnormallybe
requiredtoleavetheserviceasperlegislation)from60to65overtheperiod2008to2018.(Itshouldbenoted
thatofficersmaystillretireatanearlierageasmentionedbelow)
TableIIindicatesthegradualoptionalretirementageincreasefrom55to60overtheperiod2008to2018
TableIIIindicatesthegradualretirementageincrease(withtheapprovaloftherelevantService
Commission)from50to55overtheperiod2008to2018
19.34WealsoofferinTableIVoperativerecommendationsfortheimplementationofthegradualincreasein
theretirementageofJudges.ThetableindicatesthegradualcompulsoryretirementageincreaseforJudges
from62to67overtheperiod2008to2018.
Recommendation2
19.35Werecommendthat:
(a)thenormalretirementageofofficersinpostasat30June2008shouldgraduallyberaisedfrom60
to65yearsinaccordancewithTableI.(Thishasbeendonebyaddingonemonthtotheretirementage
everytwomonths,startingAugust2008.Withthisformula,thetargetofcompulsoryretirementageat
65forallofficerswouldbereachedinAugust2018)
(b)theoptionalretirementageofofficersinpostasat30June2008(i.e.theageatwhichofficerscan
leavetheservicewithoutseekingpermission)whichstandsat55begraduallyraisedfrom55to60
yearsinaccordancewithTableII
(c)theretirementageofofficers(whoretirewiththeapprovaloftherelevantServiceCommission)in
postasat30June2008whichstandsat50begraduallyraisedfrom50to55yearsinaccordancewith
TableIIIand
(d)theretirementageofJudgesinpostasat30June2008shouldgraduallyberaisedfrom62to67
yearsinaccordancewith
TableIV.
19.36TableItoTableIVaregivenattheendofthischapter.
TransitionalProvisionsAccrualRate
19.37Theretirementbenefitsofpublicofficersinpostasat30June2008wouldcontinuetobe
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computedonthebasisoftheprovisionsinforcepriortothecomingintoeffectofthemodifiedDefined
Benefit(DB)PensionScheme.
DiscountedSalariesforOfficersnotOptingforPensionReforms
19.38Forofficers,ifany,whowishnottooptforthepensionreformsbutinsteadoptforthepension
arrangementsinforcepriortothecomingintoeffectofthisReport,thenewsalarystructures
recommendedwouldbeimplementedatadiscountedrateandofficerswouldbeeligibleto92%ofthe
salaryrecommended.
OtherProvisionsGoverningRetirementandRetirementBenefits
19.39HavingelaborateduponthefundamentaldetailsofthemodifiedDefinedBenefit(DB)PensionScheme
withregardtocontributions,retirementageandaccrualrateandthetransitionalmeasuresforofficersinpost
asat30June2008,wedefineintheensuingparagraphstheconsequentialamendmentstotheother
provisionsgoverningretirementandretirementbenefitsanddealwithrelatedperipheralissues.
PensionableEmoluments(RevertedOfficers)
19.40Theretirementbenefitsofapublicofficer,whohasbeenappointedtoactinorhasbeenassignedthe
dutiesofahigherofficebytheappropriateServiceCommissionandretiresorissubsequentlyrevertedtohis
substantiveoffice,arecomputedontheprevailingpensionableemolumentsoftheofficetowhichhewas
appointedtoactorassignedduties,subjecttocertainconditions.
19.41Atpresent,forapublicofficertobeeligibletosuchretirementbenefits,heshouldhaveperformedthe
dutiesoftheofficeforacontinuousperiodofatleasttwoyears,hisreversiontothesubstantiveofficehasnot
beentheresultofinefficiencyormisconductandatthetimeofhisretirementorreversionhehasreachedthe
ageof50.
19.42Inthecontextofthisreviewexercise,ithasbeenreportedthatinseveralinstancesofficersarebeing
calleduponregularlytoserveinahigherofficeinanactingcapacityforundulylongperiods,whichare
repeatedlyofmorethanoneyearbutalwayslessthantwoyears,thusdeprivingtheofficersofpension
benefitsassociatedwiththehigheroffice.
19.43Wearemakingappropriaterecommendationtoaddresstheissue.
Recommendation3
19.44Werecommendthattheretirementbenefitsofapublicofficer,whohasbeenappointedtoactin
orhasbeenassigneddutiesofahigherofficebytheappropriateServiceCommissionorthrough
delegationofpowerconferredbythePublicServiceCommissionandretiresorissubsequently
revertedtohissubstantiveoffice,shouldbecomputedontheprevailingpensionableemolumentsof
theofficetowhichhewasappointedtoactorassigneddutiesprovidedthat:
(a)hehasbeenperformingthedutiesoftheofficeforacontinuousperiodofatleasttwoyearsoran
aggregateperiodofatleasttwoyearswithinaperiodofthreeyears
(b)hisreversiontohissubstantiveofficewasnottheresultofinefficiencyormisconductand
(c)atthetimeofretirementorreversionhehadreachedtheageof55(orforanofficerinpostasat30
June2008hehadreachedtheageatwhichanofficermayretirewiththeapprovaloftherelevant
ServiceCommissionasspecifiedatTableIII).
19.45Wefurtherrecommendthattheretirementbenefitsofapublicofficer,whohasbeenappointedto
actinorhasbeenassignedthedutiesofahigherofficebytheappropriateServiceCommissionor
throughdelegationofpowerconferredbythePublicServiceCommissionandisdrawingpartofthe
actingallowanceandretiresorissubsequentlyrevertedtohissubstantiveoffice,shouldbecomputed
onthebasisoftheaggregateearnings(i.e.thesalaryofthesubstantivepostplusanyacting
allowancedrawn)providedtheconditionssetoutatparagraph19.44abovearesatisfied.
PensionableEmoluments(RevertedOfficersinpositionofAccountingHead/
ChiefExecutive)
19.46Theretirementbenefitsofapublicofficer,whohasbeenappointedtoactinorhasbeenassignedthe
dutiesofahigherofficeinapositionofAccountingHead/ChiefExecutivethesalaryofwhichofficeisnotless
thanRs45000amonthorahigherofficethanthatofanAccountingHead/ChiefExecutivebutinthesame
cadrebytheappropriateServiceCommissionandretiresorissubsequentlyrevertedtohissubstantiveoffice,
arecomputedontheprevailingpensionableemolumentsoftheofficetowhichhewasappointedtoactorthe
dutieswhichhadbeenassignedtohim,subjecttocertainconditions.
19.47Atpresent,forapublicofficertobeeligibletosuchretirementbenefits,heshouldhaveperformedthe
dutiesofsuchofficeforacontinuousperiodofnotlessthansixmonths,andhisreversiontohissubstantive
officewasnottheresultofinefficiencyormisconductandatthetimeofhisretirementorreversionhehad
reachedtheageof50.
19.48Ourattentionhasbeendrawntothefactthatwhile,inthisparticularcase,thequalifyingdurationofthe
actingshiporassignmentisonlyacontinuousperiodofnotlessthansixmonths,inthecaseofapublicofficer
onpermanentestablishmentwhohasbeenassignedthedutiesofaPermanentSecretaryorSeniorChief
Executive,thequalifyingperiodtobeeligibletoretirementbenefitsattachedtothehigherofficeistwoyears.
19.49Weareharmonisingthequalifyingperiodinbothcasestotwelvemonths.
Recommendation4
19.50Werecommendthattheretirementbenefitsofapublicofficerwhohasbeenappointedtoactin
orhasbeenassigneddutiesof:
(a)ahigherofficeinapositionofAccountingHead/ChiefExecutive,thesalaryofwhichofficeisnot
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lessthanRs75000amonthor
(b)ahigherofficethantheoneat(a)aboveinthesamecadre
bytheappropriateServiceCommissionandretiresorissubsequentlyrevertedtohissubstantive
officeshouldbecomputedontheprevailingpensionableemolumentsoftheofficetowhichhewas
appointedtoactorthedutieswhichhadbeenassignedtohim,providedthat:
Either
(i)heperformedthedutiesofsuchofficeforacontinuousperiodofnotlessthantwelvemonthsand
(ii)hisreversiontohissubstantiveofficewasnottheresultofinefficiencyormisconductandatthe
timeofretirementorreversionhehadreachedtheageof55(orforanofficerinpostasat30June
2008hehadreachedtheageatwhichanofficermayretirewiththeapprovaloftherelevantService
CommissionasspecifiedatTableIII).
Or
hehassuccessfullyservedforaminimumperiodofsixmonthsandhasreachedcompulsory
retirementage.
19.51Wefurtherrecommendthattheretirementbenefitsofapublicofficerwhohasbeenappointedto
actinorhasbeenassigneddutiesof:
(a)ahigherofficeinapositionofAccountingHead/ChiefExecutivethesalaryofwhichofficeisnot
lessthanRs75000amonthor
(b)ahigherofficethantheoneat(a)aboveinthesamecadre
bytheappropriateServiceCommissionandisdrawingpartoftheactingallowanceandretiresoris
subsequentlyrevertedtohissubstantiveofficeshouldbecomputedonthebasisoftheaggregate
earnings(i.ethesalaryofthesubstantivepostplusanyactingallowancedrawn)providedthe
conditionssetoutatparagraph19.50abovearesatisfied.
MobilityofManpower
19.52ToallowmobilitybetweenthePublicSectorandthePrivateSector,officersreckoningaminimumof10
yearsofpensionableserviceandhavingreachedtheageof45areallowedtoretirewiththeapprovalofthe
respectiveServiceCommissionswithoutforegoingtheirearnedpensionbenefits.
19.53Thepaymentofthebenefitsaccruingtotheofficersisdeferredtillthetimetheofficersattaintheageof
50.
19.54UnderthedelegatedauthorityoftheHighPoweredCommittee,theSupervisingOfficeroftheMinistryof
CivilServiceandAdministrativeReforms(MCSAR)chairsmeetingstolookintoapplicationsofofficersfor
retirementonreachingtheageof45years.Thecriteriausedarethatofficershavingcompletedaminimumof
10yearsofpensionableserviceandhavingattainedtheageof45maybeallowedtoretiresubjecttothe
approvaloftherespectiveServiceCommissionsprovidedthattheseofficersjointhelocalprivatesectoror
becomeselfemployedandtheirreplacementcaneasilybemade,thatis,thereisnodearthofqualified
personnelinthefieldinwhichtheyare/wereemployed.
Recommendation5
19.55Werecommendthat,toallowmobilitybetweenthepublicsectorandprivatesector,anofficer
reckoningaminimumof10yearsofpensionableserviceandhavingreachedtheageof45shouldbe
allowedtoretirewiththeapprovaloftherespectiveServiceCommissionswithoutforegoinghis
earnedpensionbenefits.Thepaymentofthebenefitsaccruingtotheofficershouldbedeferredtillthe
timetheofficerattainstheageof55.However,forofficersinpostasat30June2008,thepaymentof
thebenefitsaccruingtotheofficershouldbedeferredtillthetimetheofficerattainstheageatwhich
hemayretirewiththeapprovaloftherelevantServiceCommissionasspecifiedatTableIII.
19.56TheMCSARshouldcontinuetolookintoapplicationsforretirementofofficershavingreached
theageof45andcompletedaminimumof10yearsofpensionableserviceprovidedthattheseofficers
jointhelocalprivatesectororbecomeselfemployedandtheirreplacementcaneasilybemade,that
is,thereisnodearthofqualifiedpersonnelinthefieldinwhichtheyareemployed.
RetirementBenefitsOvermanning
19.57Theretirementbenefitsofanofficerwhoisallowedtoretireattheageof45andaboveonthegroundof
overmanningarecomputedasifhisofficehadbeenabolished.
Recommendation6
19.58Theretirementbenefitsofanofficerwhoisallowedtoretireattheageof45andaboveonthe
groundofovermanningshouldcontinuetobecomputedasifhisofficehadbeenabolishedand
shouldbepayableimmediately.
ApprovedLeaveandPension
19.59Anyperiodofleavewithpayisreckonedforpensionpurposes.Officers,whohavebeengrantedleave
withoutpayafter1993,aregiventheoptiontocontribute25%oftheirsalarytogovernmentinordertohave
suchperiodofleavereckonedforpensionpurposes.
19.60InthisReport,wearereviewingthisrateofcontributioninthelightoftheprovisionsofthemodified
DefinedBenefit(DB)PensionScheme.
Recommendation7
19.61Werecommendthatofficerswhohavebeengrantedleavewithoutpayafter1993andupto30
June2008shouldcontinuetobegiventheoptiontocontribute25%oftheirsalarytoGovernmentin
ordertohavesuchperiodofleavereckonedforpensionpurposes.Thereafter,witheffectfrom1July
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2008,therateofcontributionwouldbe18%.
Traineeship,Studentship,CadetshiporApprenticeship
19.62Atpresent,halfoftheperiodofanyserviceinthepublicserviceunderanytraineeship,studentship,
cadetshiporapprenticeshipscheme,whenimmediatelyfollowedbyappointmentintherelatedgradeinthe
publicservice,isreckonedforpensionpurposes.
Recommendation8
19.63Halfoftheperiodofanyserviceinthepublicserviceunderanytraineeship,studentship,
cadetshiporapprenticeshipscheme,whenimmediatelyfollowedbyappointmentintherelatedgrade
inthepublicservice,shouldcontinuetobereckonedforpensionpurposes.
TemporaryAppointmentandPension
19.64Inthe2003PRBReport,itwasrecommendedthatthepensionbenefitsofanofficeralreadyholdinga
substantivepostandappointed/promotedtoahigherpostinatemporarycapacitybecomputedonthesalary
ofthehigherposteventhoughtheofficerhasnotcompletedthetemporaryperiodonattainingtheageof60
years,providedthehigherpostdoesnotrequireanadditionalqualificationforappointment.
19.65Inpursuanceoftheabove,thePensionsRegulations1951hadbeenamendedtoreflectthe
recommendationofthePRB.Regulation19(1)(e)ofthePensionsRegulationsnowprovidesthattheretiring
benefitsofanofficerholdingasubstantivepostandappointedorpromotedtoahigherofficeinatemporary
capacitybutwhoisstillperforminginatemporarycapacityonattainingtheageof60becomputedonthe
basisoftheannualpensionableemolumentsattachedtothehigheroffice,providedthehigherofficedoesnot
requireanadditionalqualificationforappointmenttheretoinasubstantivecapacity.
Recommendation9
19.66Theretiringbenefitsofanofficerholdingasubstantivepostandappointedorpromotedtoa
higherofficeinatemporarycapacitybutwhoisstillperforminginatemporarycapacityonattaining
thecompulsoryretiringagei.e.65yearsinaccordancewiththeprovisionsofthenewSchemeorthe
dateonwhichanofficerinpostasat30June2008wouldberequiredtoretirecompulsorilyasperthe
transitionalarrangementsshouldcontinuetobecomputedonthebasisoftheannualpensionable
emolumentsattachedtothehigheroffice,providedthehigherofficedoesnotrequireanadditional
qualificationforappointmenttheretoinasubstantivecapacity.
19.67InthecontextofthisReport,representationshavebeenmadeforRegulation19(1)(e)ofthePensions
Regulationstobeamendedsuchthatitsprovisionscouldbeextendedtoapplytoofficersappointedtohigher
postsinatemporarycapacitybutwhohavepassedawaybeforebeingappointedinasubstantivecapacity.
Recommendation10
19.68Werecommendthattheretiringbenefitsofanofficerholdingasubstantivepostandappointed
orpromotedtoahigherofficeinatemporarycapacitybutwhopassesawayshouldbecomputedon
thebasisoftheannualpensionableemolumentsattachedtothehigheroffice,providedthehigher
officedoesnotrequireanadditionalqualificationforappointmenttheretoinasubstantivecapacity.
CompassionateAllowance
19.69Onretirement,officersnotonpermanentandpensionableestablishmentarepaidacompassionate
allowanceinaccordancewiththeGovernmentServants(Allowances)Regulations.Atpresent,themonthly
allowanceiscalculatedasfollows:

NoofmonthsofserviceAnnualWage
72012
Recommendation11
19.70Forofficersnotonpermanentandpensionableestablishment,themonthlycompassionate
allowancepayableonretirementshouldcontinuetobecomputedasfollows:

NoofmonthsofserviceAnnualWage
72012
SalaryofanOfficeruponDeath
19.71Atpresent,afullmonthsalaryispaidtotheheirsofanofficeronhisdemise,irrespectiveofthenumber
ofdayshehasbeeninserviceduringthatmonth.
Recommendation12
19.72Afullmonthsalaryshouldcontinuetobepaidtotheheirsofanofficeronhisdemise,
irrespectiveofthenumberofdayshehasbeeninserviceduringthatmonth.
Gratuityforeligibleofficersretiringwithlessthan10yearspensionableservice
19.73Aneligibleofficerretiringwithlessthan10yearspensionableservicebenefitsfromagratuityequivalent
to15%ofhislastmonthlysalarymultipliedbythenumberofmonthsofpensionableservice,subjecttoa
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maximumofoneyearspensionableemoluments.
19.74InthisReport,wearereviewingthecomputationofthegratuityinthelightoftheprovisionsofthe
modifiedDefinedBenefit(DB)PensionScheme.
Recommendation13
19.75Werecommendthataneligibleofficerretiringwithlessthan10yearspensionableservice
shouldbenefitfromagratuityequivalentto18%ofhislastmonthlysalarymultipliedbythenumberof
monthsofpensionableservice,subjecttoamaximumofoneyearspensionableemoluments.
PensionableValueofRentAllowance
19.76Theestimatedvalueoffreequartersorrentallowanceforpensionpurposesisequatedto10%ofinitial
annualsalaryoftheofficer,subjecttoamaximumofRs5000perannum.
Recommendation14
19.77Werecommendthattheestimatedvalueoffreequartersorrentallowanceforpensionpurposes
shouldcontinuetobeequatedto10%ofinitialannualsalaryoftheofficer,subjecttoamaximumof
Rs5500perannum.
PensionableValueofCarBenefit
19.78Themonetaryvalueoftheprivateuseofachauffeurdrivenofficialcarand75%ofthatmonetaryvalue
arereckonedforthecomputationoftheretirementbenefitsofbeneficiariesofchauffeurdrivengovernmentcar
(includingofficersofthesamestatuseligibleforanofficialcaranddriversallowance)andselfdriven
governmentcarrespectively.
Recommendation15
19.79Themonetaryvalueoftheprivateuseofachauffeurdrivenofficialcarand75%ofthatmonetary
valueshouldcontinuetobereckonedforthecomputationoftheretirementbenefitsofbeneficiariesof
chauffeurdrivengovernmentcar(includingofficersofthesamestatuseligibleforanofficialcarand
driversallowance)andselfdrivengovernmentcarrespectively.
NationalSavingsFund
19.80TheNationalSavingsFundprovidesforthepaymentofalumpsumtoeveryemployeeonhisretirement
attheageof60orearlier,oronhisdeath.
19.81Everyemployercontributes2.5%ofthebasicwage/salaryofeveryemployeetotheFundsubjecttoa
certainmaximum.TheFundismanagedbytheMinistryofSocialSecurity,NationalSolidarityandSenior
CitizenWelfareandReformInstitutions.
19.82Onretirement,theemployeereceivesalumpsumconstitutingthecontributionsonhisbehalftogether
withanyaccruedinterest.
Recommendation16
19.83Werecommendthatpaymentofalumpsumtoanemployeeshouldbeeffectedonthenormal
retirementageoronretirementearlieroronhisdeath.
PortablePensionFund
TransferofAccruedPensionRights
19.84ThereareprovisionsforcivilservantstomovetoParastatalandOtherStatutoryBodiesorLocal
Authoritiesandviceversa.
19.85Section6AofthePensionsAct(1952)providesthatwhereanofficeristransferredtoanapproved
service,nopension,gratuityorotherallowanceisgrantedtohimexceptonhisretirementfromtheapproved
service.
19.86Section14oftheStatutoryBodiesPensionFund(Amendment)Act2000providesthatwhereanofficer
inthePublicServiceorintheserviceofaStatutoryBodyorintheserviceofaLocalAuthorityistransferredto
anotherapprovedservice,i.eCivilService,StatutoryBody,LocalAuthority,hisaccruedpensionbenefitsfor
hispastservicepayabletohimonfinalretirementaretransferredtotheFundofhisnewemployerforpayment
totheofficeronhisfinalretirement.
19.87SimilarprovisionsexistintheLocalAuthorities(Pensions)Actforanofficerofalocalauthoritywhois
transferredtoanotherapprovedservice.
PortableFund
19.88TheFinanceandAudit(PortablePensionFund)Regulations1999providefortheestablishmentofa
FundknownasthePortableFund.
19.89TheobjectoftheFundistoensurethattheportablebenefitsofaqualifiedofficer(i.eanofficerwho,
afterhavingcompletedatleastfiveyearsservice,leavesthePublicServicetotakeupemploymentinthe
PrivateSectorortobecomeselfemployed)aretransferredtosuchsuperannuationfundasmaybe
establishedbytheemployerwhoemployshimortosuchpersonalpensionschemetowhichtheofficermay
haveadheredto,onhisleavingthePublicService.ThisFundisadministeredandmanagedbythe
AccountantGeneral.
19.90Theportablebenefitsoftheofficerarecomputedasif,atthetimeofleavingthePublicService,hehad
becomeeligibleforagratuityunderthePensionsAct,correspondingtohislengthofservice.
19.91Similarly,Section14(5)(a)oftheStatutoryBodiesPensionFund(Amendment)Actof2000providesthat
whereanofficerleavestheserviceofaStatutoryBodytotakeupemploymentinthePrivateSectororto
becomeselfemployed,hisportablebenefitsare,providedtheofficerhascompletedatleastfiveyears
service,transferredtosuchsuperannuationfundasmaybeestablishedbytheemployerwhoemployshimor
tosuchpersonalpensionschemetowhichtheofficermayhaveadheredtoonleavingtheStatutoryBody.
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19.92UnderSection14(5)(b),theportablebenefitsoftheofficerarecomputedinsuchmannerasare
prescribedinrespectofofficershavingcompletedlessthan10yearspensionableservice.
KeyFindingsandConclusions
19.93TheoperationofthePortablePensionFundwouldhavetobereviewedtoreflectthephilosophyofthe
BudgetSpeech2006/2007onlabourmarketreformsinordertoachievethedesiredflexibilityinthelabour
market.
19.94Ithasbeenrepresentedthattherequirementregardingthecompletionofatleastfiveyearsserviceby
publicofficerstobecomequalifiedforportablebenefitsisunjustifiablytoolong.Wearealsoofthesameview
andarereviewingthedurationofservicerequiredtobecomeeligibleforportablebenefits.
19.95IthasalsobeenreportedthatthecomputationofportablebenefitsintheCivilServicediffersfromthatof
StatutoryBodies.While,inthecivilservice,theportablebenefitsofanofficerarecomputedasif,atthetimeof
leavingthePublicService,hehadbecomeeligibleforagratuityunderthePensionsAct,correspondingtohis
lengthofservice,intheParastatalBodies,theportablebenefitsarecomputedonthesamebasisasfor
officershavingcompletedlessthan10yearsservicei.e.15%oflastmonthlysalarymultipliedbythenumber
ofmonthsofpensionableservice,subjecttoamaximumofoneyearspensionableemoluments.
19.96NoprovisionexistsintheLocalAuthorities(Pensions)ActregardingtheportablebenefitsofLocal
GovernmentemployeeswholeavetheservicetotakeupemploymentinthePrivateSectororbecomeself
employed.
19.97InthisReport,weare,therefore,makingappropriaterecommendationstoaddresstheforegoingkey
issuesbythereviewoftherequirementofatleastfiveyearsservicetobecomequalifiedforportablebenefits
inordertorendertheschememoreflexible,theharmonizationofthecomputationoftheportablebenefits
acrossthepublicsector,andtheintroductionofaportablefundintheLocalAuthorities.
Recommendation17
19.98Werecommendthattherequirementofatleastfiveyearsservicetobecomequalifiedfor
portablebenefits,assetoutintheFinanceandAudit(PortablePensionFund)Regulations1999and
theStatutoryBodiesPensionFund(Amendment)Actof2000,bereducedtoatleastoneyears
pensionableservice.
Recommendation18
19.99WerecommendthatSection14(5)(b)oftheStatutoryBodiesPensionFund(Amendment)Act
2000beamendedsuchthattheportablebenefitsofanofficerbecomputedasif,atthetimeofhis
leavingastatutorybody,hehadbecomeeligibleforagratuityundertheAct,correspondingtohis
lengthofservice.
Recommendation19
19.100WerecommendthattheMinistryofLocalGovernmentinitiatesappropriateactiontoamendthe
LocalAuthorities(Pensions)ActtoenableanofficerofaLocalAuthorityhavingcompletedatleast
oneyearspensionableservicetoleavetheserviceofaLocalAuthoritytotakeupemploymentinthe
PrivateSectorortobecomeselfemployedandfortheportablebenefitstobetransferredtothe
appropriatesuperannuationfundorpersonalpensionscheme.
MutuallyAgreeableRetirementScheme
19.101Inthe2003PRBReport,itwasrecommendedthatconsiderationbegiventotheintroductionofa
MutuallyAgreeableRetirementSchemetoallowanofficer,aged50ormore,whowouldbewillingtoretire
voluntarily,andwhomManagementwouldwishtopartwith,todosowithenhancedretirementbenefitsas
providedforanofficerbecomingredundantinthecaseofreorganisationsunderthePensionsRegulations
1951wherebyanofficercouldbegrantedanadditionalpensionattheannualrateofonesixtiethofhis
pensionableemolumentsforeachcompleteperiodofthreeyearspensionableserviceprovidedthat:
(a)theadditionshallnotexceedtensixtiethsand
(b)theadditiontogetherwiththeremainderoftheofficerspensionshallnotexceedthepensionforwhichhe
wouldhavebeeneligibleifhehadcontinuedtoholdtheofficeheldbyhimatthedateofhisnormalretirement.
19.102Inpursuanceoftheabove,thePensionsActhadbeenamendedtoreflecttherecommendationofthe
PRB.Section6ofthePensionsAct(asamended)nowprovidesthatanofficerwhohasattainedtheageof50
mayretirevoluntarilyattherequestofhisresponsibleofficerandwithhisconsent.
19.103However,intheprocessofadvisingonthecorrectinterpretationoftheMutuallyAgreeableRetirement
Scheme,ithascometolightthattherecommendationofthePRBwasnotfaithfullyreflectedinthePensions
Act.ItwasinsertedthroughinadvertenceunderSection6ofthePensionsActgoverninggrantofpensionsfor,
interalia,abolitionofofficeandreorganisation.Withthisamendment,theofficerbecomeseligibletoa
pensioncomputedasifhehadretiredattheageof55.Infact,thephilosophyunderlyingtherecommendation
wastofacilitateanofficeraged50ormorewhoiswillingtoretireandwhommanagementwouldwishtopart
withtodosowithenhancedretirementbenefitcomputedasifhehadcontinuedtoholdtheofficeheldbyhim
atthedateofhisnormalretirement.
19.104Appropriateamendmentswould,therefore,havetobebroughttothePensionsActtoreflectthe
provisionsgoverningtheMutuallyAgreeableRetirementScheme.WiththeprovisionsofthemodifiedDefined
Benefit(DB)PensionScheme,wearealsomakingappropriateadjustmentsinthemodeofcomputationand
thequantumoftheadditionalpensions.
Recommendation20
19.105WeagainrecommendthattheMutuallyAgreeableRetirementSchemetoallowanofficeraged
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50ormore,whoiswillingtoretirevoluntarily,andwhomManagementwouldwishtopartwith,todo
sowithenhancedretirementbenefitsasprovidedforanofficerbecomingredundantinthecaseof
reorganisationswherebytheofficermaybegrantedanadditionalpensionattheannualrateofone
sixtyninthofhispensionableemolumentsforeachcompleteperiodofthreeyearspensionable
serviceprovidedthat:
(a)theadditiondoesnotexceedtwentythreeonehundredandthirtyeighthsand
(b)theadditiontogetherwiththeremainderoftheofficerspensiondoesnotexceedthepensionfor
whichhewouldhavebeeneligibleifhehadcontinuedtoholdtheofficeheldbyhimatthedateofhis
normalretirement.
ContinuationofServicebeyondCompulsoryRetiringAge
19.106Inthe2003PRBReport,itwasrecommendedthatconsiderationbegiventoallowingcertainefficient
andexperiencedofficers,whoarewillingtoworkandwhoseserviceswouldbebeneficialtotheorganisations,
toworkforafewmoreyearsbeyondtheircompulsoryretiringage.
19.107Inpursuanceoftheabove,thePensionsActhadbeenamendedtoreflecttherecommendationofthe
PRB.Section8(3)ofthePensionsAct(asamended)nowprovidesthatanofficerwhohasattainedtheageof
60may,withtheapprovaloftherelevantServiceCommission,beallowedtoremaininservicebeyondtheage
of60,butnotbeyondtheageof65,whereGovernmentconsidersthatthecontinuationofhisservicewouldbe
intheinterestofthePublicService.
19.108Thepolicyofcontinuedemploymentbeyondcompulsoryretiringageisnotmeantforgeneral
applicationbutonlytoofficersofacertainlevelandinveryspecialisedareaswhereskillsareinshortsupply
andshouldbeimplementedinamannerthatdoesnotcauseprejudicetoofficersinpost.
19.109Thisprovisionwouldcontinuetoberelevantuntiltheyear2018whenthecompulsoryretirementageof
65isfullyimplemented.
Recommendation21
19.110Werecommendthat,uptoyear2018,anofficerinpostasat30June2008whohasattainedthe
compulsoryretirementageasperthetransitionalprovisionsofthenewSchememay,withthe
approvaloftherelevantServiceCommission,beallowedtoremaininservicebeyondtheageof60,
butnotbeyondtheageof65,whereGovernmentconsidersthatthecontinuationofhisservicewould
beintheinterestofthePublicService.
19.111Wemaintainthatthecontinuedemploymentbeyondcompulsoryretiringageisnotmeantfor
generalapplicationbutonlytoofficersofacertainlevelandinveryspecialisedareaswhereskillsand
competenciesareinshortsupplyornotavailableandshouldbeimplementedinamannerthatdoes
notcauseprejudicetoofficersinpost.
19.112Wefurtherrecommendthatwhereitisconsideredthatthecontinuedemploymentofapublic
officerbeyondcompulsoryretiringage,subjecttotheprovisionsofparagraph19.109,wouldbeinthe
interestoftheservice,thefollowingproceduresshouldbeadheredto:
(i)theResponsibleOfficershouldsubmithisrecommendationtothePrimeMinistersOfficefor
considerationbytheHighPoweredCommittee
(ii)therecommendationoftheHighPoweredCommitteewouldbesubmittedtothePrimeMinisterfor
hisconsiderationandapprovaland
(iii)iftherecommendationisapproved,theResponsibleOfficershouldthenseektheapprovalofthe
relevantServiceCommissionandtakesuchotheractionasmayberecommendedbytheHigh
PoweredCommittee.
EnhancedPensionBenefitforaTourofDutyinAgalegaorSt.Brandon
19.113AsManagementofPublicSectororganisationswerefacingseriousdifficultiestoenlistMauritian
officerstobepostedoutsidethemainland,itwasrecommendedinthe2003PRBReport,asanadditional
inducementmeasure,thatthetourofserviceofpublicofficersdomiciledintheislandofMauritiuswhowere
requiredtoserveinAgalegaorSt.Brandonshouldbereckonedforpensionpurposesatonetimeandahalf.
19.114Inpursuanceoftheabove,thePensionsRegulations1951hadbeenamendedtoreflectthe
recommendationofthePRB.Regulation14(4)ofthePensionsRegulationsnowprovidesthatanyperiod
duringwhichanofficerdomiciledintheislandofMauritiusisrequiredtoserveasapublicofficerinAgalegaor
St.Brandonisreckonedaspensionableserviceattherateofonetimeandahalf.
19.115Inthecontextofthisreview,ithasagainbeenreportedthat,inspiteoftheenhancedpensionbenefits,
afewPublicSectororganisationsarestillfacingdifficultiestoenlisttheservicesofMauritianofficersfor
postinginAgalegaorSt.Brandon.Toaddresstheproblem,wearemakingappropriaterecommendationto
furtherenhancethepensionbenefitsofofficersdomiciledintheislandofMauritiuswhoarerequiredtoserve
onatourofserviceinAgalegaorSt.Brandon.
Recommendation22
19.116WerecommendthatanyperiodduringwhichanofficerdomiciledintheIslandofMauritiusis
requiredtoserveasapublicofficerinAgalegaorSt.Brandonshouldbereckonedaspensionable
serviceattherateoftwotimes.
NewRetirementDate
19.117Wehave,underthesecondcolumnNewRetirementDateoftheannexedtablesattheendof
thischapter,mentionedthemonthduringwhichemployeesoptingforthenewpensionschemewould
retireiftheychoosetoworkuptotheirretirementdate.Evidently,foreachemployeehisdateofbirth
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duringthemonthshouldapply.

TableI
PhasingofRetirementAgefrom
60to65yearsoverthePeriod2008to2018
MonthandYearofBirth
July1948
August1948
September1948
October1948
November1948
December1948
January1949
February1949
March1949
April1949
May1949
June1949
July1949
August1949
September1949
October1949
November1949
December1949
January1950
February1950
March1950
April1950
May1950
June1950
July1950
August1950
September1950
October1950
November1950
December1950
January1951
February1951
March1951
April1951
May1951
June1951
July1951
August1951
September1951
October1951
November1951
December1951
January1952
February1952
March1952
April1952
May1952
June1952
July1952
August1952
September1952
October1952

NewRetirementDate
July2008
September2008
November2008
January2009
March2009
May2009
July2009
September2009
November2009
January2010
March2010
May2010
July2010
September2010
November2010
January2011
March2011
May2011
July2011
September2011
November2011
January2012
March2012
May2012
July2012
September2012
November2012
January2013
March2013
May2013
July2013
September2013
November2013
January2014
March2014
May2014
July2014
September2014
November2014
January2015
March2015
May2015
July2015
September2015
November2015
January2016
March2016
May2016
July2016
September2016
November2016
January2017
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November1952
December1952
January1953
February1953
March1953
April1953
May1953
June1953
July1953
August1953andthereafter

March2017
May2017
July2017
September2017
November2017
January2018
March2018
May2018
July2018
65thbirthday
(1August2018orlater)

TableII
PhasingofOptionalRetirementAgefrom55to60years
overthePeriod2008to2018
MonthandYearofBirth
NewRetirementDate
July1953
July2008
August1953
September2008
September1953
November2008
October1953
January2009
November1953
March2009
December1953
May2009
January1954
July2009
February1954
September2009
March1954
November2009
April1954
January2010
May1954
March2010
June1954
May2010
July1954
July2010
August1954
September2010
September1954
November2010
October1954
January2011
November1954
March2011
December1954
May2011
January1955
July2011
February1955
September2011
March1955
November2011
April1955
January2012
May1955
March2012
June1955
May2012
July1955
July2012
August1955
September2012
September1955
November2012
October1955
January2013
November1955
March2013
December1955
May2013
January1956
July2013
February1956
September2013
March1956
November2013
April1956
January2014
May1956
March2014
June1956
May2014
July1956
July2014
August1956
September2014
September1956
November2014
October1956
January2015
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November1956
December1956
January1957
February1957
March1957
April1957
May1957
June1957
July1957
August1957
September1957
October1957
November1957
December1957
January1958
February1958
March1958
April19558
May1958
June1958
July1958
August1958andthereafter

March2015
May2015
July2015
September2015
November2015
January2016
March2016
May2016
July2016
September2016
November2016
January2017
March2017
May2017
July2017
September2017
November2017
January2018
March2018
May2018
July2018
60thbirthday
(1August2018orlater)

TableIII
PhasingofRetirementAge
(withtheApprovaloftheRelevantServiceCommission)
from50to55yearsoverthePeriod2008to2018
MonthandYearofBirth
NewRetirementDate
July1958
July2008
August1958
September2008
September1958
November2008
October1958
January2009
November1958
March2009
December1958
May2009
January1959
July2009
February1959
September2009
March1959
November2009
April1959
January2010
May1959
March2010
June1959
May2010
July1959
July2010
August1959
September2010
September1959
November2010
October1959
January2011
November1959
March2011
December1959
May2011
January1960
July2011
February1960
September2011
March1960
November2011
April1960
January2012
May1960
March2012
June1960
May2012
July1960
July2012
August1960
September2012
September1960
November2012
October1960
January2013
November1960
March2013
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December1960
January1961
February1961
March1961
April1961
May1961
June1961
July1961
August1961
September1961
October1961
November1961
December1961
January1962
February1962
March1962
April1962
May1962
June1962
July1962
August1962
September1962
October1962
November1962
December1962
January1963
February1963
March1963
April19563
May1963
June1963
July1963
August1963andthereafter

May2013
July2013
September2013
November2013
January2014
March2014
May2014
July2014
September2014
November2014
January2015
March2015
May2015
July2015
September2015
November2015
January2016
March2016
May2016
July2016
September2016
November2016
January2017
March2017
May2017
July2017
September2017
November2017
January2018
March2018
May2018
July2018
55thbirthday
(1August2018orlater)

TableIV
PhasingofRetirementAgeofJudgesfrom62to67years
overthePeriod2008to2018

MonthandYearofBirth
July1946
August1946
September1946
October1946
November1946
December1946
January1947
February1947
March1947
April1947
May1947
June1947
July1947
August1947
September1947
October1947
November1947

NewRetirementDate
July2008
September2008
November2008
January2009
March2009
May2009
July2009
September2009
November2009
January2010
March2010
May2010
July2010
September2010
November2010
January2011
March2011
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December1947
January1948
February1948
March1948
April1948
May1948
June1948
July1948
August1948
September1948
October1948
November1948
December1948
January1949
February1949
March1949
April1949
May1949
June1949
July1949
August1949
September1949
October1949
November1949
December1949
January1950
February1950
March1950
April1950
May1950
June1950
July1950
August1950
September1950
October1950
November1950
December1950
January1951
February1951
March1951
April1951
May1951
June1951
July1951
August1951andthereafter

May2011
July2011
September2011
November2011
January2012
March2012
May2012
July2012
September2012
November2012
January2013
March2013
May2013
July2013
September2013
November2013
January2014
March2014
May2014
July2014
September2014
November2014
January2015
March2015
May2015
July2015
September2015
November2015
January2016
March2016
May2016
July2016
August2016
November2016
January2017
March2017
May2017
July2017
September2017
November2017
January2018
March2018
May2018
July2018
67thbirthday
(1August2018orlater)

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