Establishment Rules &

Procedures.
In WBSEDCL Establishment Rules & Procedures involved in preparation & disbursement
of PayBill & other personnel payments & their related accounting at all locations of the
company.This is mainly
1.Employee Claim
2. LTC Rules
3.Medical Benefits
4.TA Rules
5.Others

Employee claims
On joining of a permanent employee,he/she is assign an

employee code & provident fund account number & his/her

Service Book is open.
In WBSEDCL Employee Claims is guided by ROPA2009(Revision of Pay & Allowances). The main features are:
Salary: Gross Salary consists of Pay in the pay band+Grade
pay & D.A,HRA,M.A,E.A & Other Allowances,if any
Pay means Pay in the prescribe pay band in relation to a post
+ Grade pay .Existing pay structure is as follows:

Pay Structure
Sl No .Present Pay

1
2
3
4

Band

4900-9200
4900-9200
6300-20200
6300-20200

Grade

Class

Pay

+
+
+
+

1700
2100
2600
3600

4
4
3
3

5 6300-20200 +
6 6300-20200 +

3900
4400

3
3

4700
5400
6600
7600
8100

2
1
1
1
1

12 37400-67000 + 8700
13 37400-67000 + 8900

1
1

7 9300-34800 +
8 15600-39100 +
9 15600-39100 +
10 15600-39100 +
11 37400-67000 +

Designation
OSH/TSH
Sr.OSH/Sr.TSH
Asstt/L.M/JOA/JTA/Hr Gr. TSH/Hr.gr.OSH
Sr. Asstt./Hr.Gr.Sr.L.M/Sr.OA/Sr.TA/Gr1TSH/Gr1OSH /Office Exe.
Hd.Asstt/Chargeman/Sr. Office Ex.
S.A.E with pay in the PAYBAND 9000/-,
Spl O.A/Spl TA/2 ND. CPS for JOA/JTA
Jr. Mgr/ Jr.Exe Fin./,Jr. Engineer
A.M/A.E/Store Officer
Manager/DE/Sr. Store Officer
SE/Sr.Manager
Career Linked Progression Scheme after
completion of 25 yrs.
Addl.C.E/Addl G.M
C.E/G.M(F&A)/G.M(HR&A)

Allowances
Dearness Allowance(D.A): Present rate is 72% on Pay in the pay band + Grade Pay+

Non Practicing Allow. If any.

House Rent Allowance(HRA):20%of the sum of pay in payband + grade pay

without ceiling. However if husband & wife are working max.sum of HRA admissible to
them is Rs.6000/-posted within 60 km.If incumbent resides in WBSEDCL qtrs. HRA
admissible as different %.

Medical Allowance(MA): It is Rs. 200/-per month & is equal for all categories of

employees.

Electricity Allowance(EA):There are 03 slabs exists:

1)upto Rs.5800/-(Pay in the pay band) E.A will be Rs.400/- permonth
2)upto Rs. 5801/- to Rs.7900/-(do) EA will be Rs.600/-per month

3) above Rs.7900/-(do)EA will be Rs.1000/- per month.

Other Allowances

Cash/Store Handling Allow.: Rs. 300/- max per month

Bicycle Allow: Rs. 100/- per month

Public Relation Allow: Only applicable for the controlling officer of the office in diff. slabs

Charge Allowance : For holding of addl. Charge & for higher post for more than one month &
rate is 10% of initial basic pay (Pay +G.P) or max. of Rs.500/-.

Night Shift Allowance: Rs. 40/- per head per night shift duty for class-1&2 employees & Rs30/per head per night shift duty for class-3 & 4 employees.

Other Allowances prevailing here are Difficult area allow.,Special allow.( for hydel
only),Winter allow.,Construction/project allow.,Spl Rammam project
allo.Conveyance allo(for blind & orthopaedically handicapped employees),Non
practicing allow(for doctors) & others.
Allowance amount will be prorated for the E/L or Comm.leave taken in a month.
Thus Gross Salary= Band Pay +Grade Pay+DA+HRA+MA+Other Allow

Net Salary
Net Salary comes after deducting P.Tax,I.Tax,Loans,C.T.F,others

from Gross Salary.

Professional Tax: P.Tax is guided by Govt. P.tax Rules.The
amount so deducted is to be deposited to bank by challans by
10.th. of next month.A Qtrly online return & along with hard
copy is to be also submitted to P.Tax Office.
Income Tax: I.Tax is guided by Income Tax rules.Monthly
deduction is to be deposited online through challans in bank by
7th. Of next month of deduction. A Qtrly.online return is to be
submited here also. After submission of return for last Qtr. Form 16 is to be issued to the employees.

Loans & Advances

Loans include refundable loan like PF loan.HBLoan & Festival Advance ,if any

PF subscribtions &Loans:Two types GPF (Min amt 6% of pay in the payband +gpf to max of bandpay +GP)&
CPF(12%on bandpay +GP+DA).From 1.1.09 compulsury CPF deduction is must. PF Loans -2Types 1)Refundable &
2)Non refundable.After disbursing the refundable PF Loan to the employee ,the principal & interest amt. & no. of
instalments is to be enter in the salary database for deduction.Max 3PF Loans can be taken, for admissibility of 3 rd loan a
certificate from DDO is reqd against 50% of 1 st loan & 25%of 2nd loan recovery.
HBLoans: WBSEDCL has stop granting HBL to its employees other than class-4 staff instead a Tie-Up is their with UBI
Bank & interest 0.5% low then the prevailing rate.In this case EMI is to be deducted from salary on monthly basis & after
that cheque is to be issued to bank by 5 th. Of next month to avoid interest.
For employees whose departmantal loan is running after deduction a monthly statement is to be sent to Estb. -Corp Cell
Bidyut Bhawan with a copy to HBL Section Bidyut Bhawan.At the end of F.Y a monthly statement of HBL recovery is to
be genarated employeewise and is to be sent to HBL section with a copy to incumbent
.
Co Operative Thieft Fund (CTF): This is the only registered Co-opt of WBSEDCL.Employeewise Ctf contribution &
loan if any is to be entered in the salary database & deducted with salary. Cheque is drawn on the amount so deducted &
is to be sent to CTF section Bidyut Bhawan
For any other schemes/personal loans/co-operative Loans from Banks No EMI deduction is to be made from salary.

Increment
Increment will be at the rate of 3% of the basic pay (pay +

G.P) rounded off to the next multiple of 10

Increment is elligible on the 1st day of the month on
completion of one year without EOL(Extra ordinary leave)

Leave Travel Concession(LTC)

Every employee is elligible for LTC after a span of 04 years with his/her family

within India.
Employee is elligible for availing LTC at Andaman by Air India once in a life
time.
90% of the train fare in total is elligible for advance at the appropriate class.
Bills should have to be submitted with all supporting vouchers including katcha
receipt if any.
Amount admissible is only the farthest point from the starting point for the
appropriate class.
Road mileage to be given to the employees from class-2 and above @Rs.10/
per K.m & below @Rs.2/- per KM on the strength of vouchers.
Once LTC is settled i.r.o of an employee the same should be entered in the
Service Book

Spectacle Reimbursement
Every employee is elligible for reimbursement of cost of

one pair of spectacles in a gap of 05 years upto a max. of

Rs.1500/ Such claim once settled is to be entered in the Service
Book
Such claims is to be supported by prescription from a
registered Medical Practitioner or from an Optometrist
& original cash-memo containing Vat Regis. No.

Medical Reimbursement

Medical Reimbursement is elligible for his self treatment & family in case of indoor admitted patient only.

Family here means dependent wife,dependent parents & minor (In case of daughter unmarried daughter & for
son upto 21yrs. Is considered)

Advance is granted to an employee on the strength of rough estimate of the hospital & date of admission of the
patient.

Amount of advance will be 90% of the rough estimate.

Bill including Discharge Certificate hospital prescription,cash memos i.ro purchase of medicine ,tests carried
out, hospital receipt in support of payment to hospitals should have to be sent to CMO(WBSEDCL) /Sr.
Mgr(HR&A) DHQ for admissibility.

Once the admissible amount is sanctioned bill is to be settled after adjustment of advance & passed amount is to
be recorded in the Service Book.

Every Advance during the time of passing is to be recorded in the ADVANCE Ledger & amount has to be booked
in the advance code.with sig. of DDO
After passing the said medical bill the Advance amount which was booked in the Advance Ledger is to be
adjusted by Journal Entry into respective accounting code & advance so granted is to be nullify in the Advance
Ledger also.

In case of dependent parents ( not enjoying Pension above Rs.3000/-per month) certificate from local
Councillor/Chairman of Municipality is to be submitted.

TA Rules
TA is admissible to an employee for travelling in official

purpose with the permission of his/her controlling

officer/hd. Of the office.
TA is of two types:
1) Travelling by own conveyance:For travelling beyond
8kms & upto a radius of 20km from the duty point
journey fare & 35% & 50% DA for time exceeding 6hrs
& 12hrs respectively.
For travelling beyond 20km DA is admissible @70% &
100% of his admissible amount for journey time
exceeding 6 hrs & 12 hrs resp.

2
2)Travelling by departmental vehicle: No TA bills is allowed within

a radius of 20km from his headqtr.

For journey exceeds beyond a radius of 20km the incumbent will
draw DA at following manners:
For absence from HQ not exceeding 6hrs DA elligible is Nill
For absence exceeding 6hrs but not exceeding 12hrs DA elligible
is 70%
For absence exceeding 12hrs DA elligible is Full
If the absence from HQ falls on two calendar days Full
DA admissibility is to be calculated from midnight to
midnight

Daily Allowance in W.B

Category Grade Pay

DA for class of cities(in Rs.)

A-1

B-1

Other
Cities

Govt/
PSU

Govt/
PSU

Govt/
PSU

Govt/
PSU

Rs.8900& above

520

420

340

270

Rs5400-8700

460

370

300

240

Rs4700

400

320

260

210

Rs.2600-4400

340

270

220

180

Less than2600

210

170

140

110

Leave Encashment
Two types of Leave Encashment
15 days leave encashment :Every employee is elligible for 15 days

leave encashment provided the incumbent has 180 days Earned

leave at his credit & to debit that 15 days from Earned Leave
balance & is to be recorded in the Service Book
300 days leave encashment : Every employee will get maximum
300 days or Earned Leave balance on the date of retirement at his
credit
Basis of calculation of Leave Encashment:
(PAY+G.P+DA+MA)* 15/300days(or no. of earned leave at the
credit of incumbent at the time of retirement) divided by 30

Leaves
There are 2 types of Leave
Earned Leave: 33days are credited in a year to an employees account. This

Leave credit is given twice in a year

16.5 days is credited on 1 st Jan & another
16.5. days is credited on 1 st. July every year For pro-rata case 2.75 days credit
for a particular month is given
Commuted Leave or Half Pay Leave: 20days Half pay leave are credited in

every year after completion of 1yr. of service.Half pay leave may be granted to
an employee on medical certificate or on private affairs.Half Pay Leave on
submission of medical certificate is known as Commuted Leave. Twice the
number of such leaves are to be debited

Earned leave & commuted leave may be taken in conjunction.

Extra Ordinary Leave

EOL may be granted to an employee in circumstances :
1)No other leave is by rule admissible
2) When other leave is admissible but the employee

applies in writing for grant of EOL

In case of EOL Pay deduction is to be made accordingly
for the no.of days of EOL & yearly increment has to be
deferred for the same no. of days & it should be noted in
the Service Book.

Income Tax on Salary for F.Y 201314 &TDS

Mode of calculation of Income Tax is as below:

Gross Salary
Rs.X
Less P.tax
Rs.Y
Add other income
Rs.Z
Add income from house
Property
(-)Rs.A
Gross Total income =X-Y+Z-A
Less deduction under chapter 6A:
Less u/s 80C max Rs.100000/-(includes LIC,NSC,PPFetc)+50% of max Rs 50000/-(invested in
Infrastr. Bond-80CCF)
Less u/s80D- Mediclaim max upto Rs.15000/Aggregate deductible amount under chapter6A 140000/-(MAX. CEILING)
Total Income= GTI- Chapter6A
Out of this upto Rs 2.00lacs is non taxable.
From Rs 200001-500000: 10%Tax
From Rs.500001-10.00lacs:20%Tax
Over the balance 30%Tax
3%Educational Cess is to be added with Total Tax so come as above
If taxable income exceeds Rs 5.00lacs e_return is must.

2
TDS:Total Income Tax during a F.Y is to be assessed in the

month of March of that F.Y.& deduction is to be started

uniformly.
In our company F.Y is calculated on the payrole data from
March to Feb.because salary for March is disbursed in
1st/2nd.of April.