Pension contribution to be recovered at the rate of 14% of basic pay plus dearness allowance

Issued

31 Dec 2021

Source

Commissioner Circular

Category

Circular Accounts Audit

What This Document Says

ANALYSIS: NON-BPA ADMINISTRATIVE CIRCULAR

Document Type: Commissioner's Circular (Administrative / Accounts & Audit)

Subject Matter: Pension contribution recovery and supervision fee calculation for State Excise Department employees

IMPORTANT CLARIFICATION

This is NOT a Maharashtra Prohibition Act amendment gazette. This is an internal administrative circular from the Commissioner of State Excise to Divisional Deputy Commissioners regarding:

Pension contribution recovery at revised rates
Supervision fee calculations based on revised allowances
Employee salary component adjustments following 7th Pay Commission implementation

SUMMARY OF CIRCULAR

Circular Reference: Accounts Branch / Office Order No. 13 / Supervision Fee Recovery / 2, dated 31.12.2021

Issuing Authority: Commissioner of State Excise, Maharashtra State, Mumbai

Recipients: Divisional Deputy Commissioners of State Excise at Thane, Pune, Nashik, Aurangabad, Kolhapur, Nagpur

KEY POLICY CHANGES IMPLEMENTED

1. Dearness Allowance (DA) Revision:

New Rate: 28% (previously 17%)
Effective Date: 01.07.2021
Basis: 7th Pay Commission revised pay structure
Authority: Finance Department GR No. MBVA-2019/Pr.Kr.30/Seva-9, dated 07.10.2021

2. House Rent Allowance (HRA) Revision:

X-Class Cities: 27% (previously 24%)
Y-Class Cities: 18% (previously 16%)
Z-Class Cities: 9% (previously 8%)
Trigger: When DA exceeds 25%
Effective Date: 01.01.2019
Authority: Finance Department GR No. GHBHABH-2019/Pr.Kr.2/Seva-5, dated 05.02.2019

3. Pension Contribution (Employer's Share) Increase:

New Rate: 14% of (Basic Pay + DA) [previously 10%]
Applicability: Employees appointed on/after 01.11.2005 under Defined Contribution Pension Scheme / National Pension Scheme
Effective Date: 01.04.2019 (with retrospective effect)
Arrears Recovery: April 2019 to July 2019 arrears to be recovered in September 2019 salary
Authority: Finance Department GR No. ANANIYO-2019/Pr.Kr.266/Seva-4, dated 19.08.2019

SUPERVISION FEE CALCULATION METHODOLOGY

The circular provides three detailed formats (Prapat 1, 2, 3) for calculating supervision fees for five employee categories across different city classifications:

Employee Categories Covered:

Deputy Superintendent (Pay Level L-15)
Inspector (Pay Level L-14)
Sub-Inspector (Pay Level L-12)
Assistant Sub-Inspector (Pay Level L-7)
Jawan (Pay Level L-6)

City Classifications:

X-Class Cities (Prapat-1):

A-1 Class: Greater Mumbai cluster (Mumbai, Thane, Navi Mumbai, Kalyan-Dombivli, Ulhasnagar, Mira-Bhayandar, Ambarnath, Badlapur)
A Class: Pune cluster (Pune city, Pimpri-Chinchwad, cantonment areas)
HRA: 24% (now 27% post-revision)

Y-Class Cities (Prapat-2):

A Class: Nagpur cluster
B-1 Class: Nashik cluster
B-2 Class: Aurangabad, Solapur, Kolhapur, Amravati, Bhiwandi, Vasai-Virar clusters
K Class: Malegaon, Nanded-Waghala, Sangli clusters
HRA: 16% (now 18% post-revision)

Z-Class Cities (Prapat-3):

All other cities/towns not included in X or Y classification
HRA: 8% (now 9% post-revision)

SALARY COMPONENTS INCLUDED IN SUPERVISION FEE

For each employee category, the circular calculates:

Revised Average Salary (2.57 multiplier from 5th to 7th Pay Commission)
Dearness Allowance (12% effective 01.01.2019; 28% effective 01.07.2021)
Urban Supplement Allowance (city-wise differentiation)
House Rent Allowance (24%/16%/8% initially; 27%/18%/9% post-revision)
Transport Allowance (₹1200 for Deputy Superintendent in A-1/A cities; ₹400 for others)
Washing Allowance (₹40-20)
Leave Salary Contribution (19% of Basic + DA)
Pension Contribution (14% of Basic + DA, effective 01.04.2019)

SAMPLE CALCULATION (Deputy Superintendent - X-Class Cities)

Component	Amount (₹)
Basic Pay (7th PC)	53,000
DA @ 12%	6,360
Urban Supplement (A-1)	300
HRA @ 24%	12,720
Transport Allowance	1,200
Washing Allowance	40
Leave Salary (19%)	6,530
Pension (14%)	8,310
Total Monthly	₹88,420
Daily Rate	₹2,947

INCENTIVE ALLOWANCE SCHEDULE

The circular also includes a phased incentive allowance based on old basic pay scales:

Period	DA Rate	Old Basic Pay Range	Monthly Incentive
01.01.2016 - 30.06.2016	0%	<₹3,050	₹100
01.07.2016 - 31.12.2016	2%	₹3,050-4,589	₹200
01.01.2017 - 30.06.2017	4%	₹4,590-6,499	₹300
01.07.2017 - 31.12.2017	5%	₹6,500-9,999	₹400
01.01.2018 - 30.06.2018	7%	₹10,000+	₹500
01.07.2018 - 31.12.2018	9%	-	-
01.01.2019 - 30.06.2019	12%	-	-

Note: This incentive to continue at old basic pay rates until new GR is issued.

CIRCULATION LIST

The circular was forwarded to:

Home Department (Revenue & Excise-1 and Finance-1 sections)
Accountant General, Mumbai
Deputy Commissioner (Inspection), State Excise
Office Superintendent No. 7

PRACTICAL EFFECT

This circular does NOT amend any licensing fees or provisions of the Bombay Prohibition Act. Instead, it:

Adjusts internal accounting for supervision fees collected from license holders to cover salaries of excise enforcement staff
Implements 7th Pay Commission salary revisions with retrospective effect
Ensures pension contribution recovery reflects increased employer contribution rates
Provides standardized calculation formats for 6 divisional offices to ensure uniform fee recovery

The supervision fees calculated here are likely recovered from license holders as part of administrative costs, but this is a salary/accounts circular, not a statutory amendment under the Bombay Prohibition Act.

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पूर्ण मजकूर पाहण्यासाठी साइन इन करा

मराठीत सारांश

# महाराष्ट्र राज्य उत्पादन शुल्क विभागाचा प्रशासकीय परिपत्र

## थोडक्यात:
हा परिपत्र **दारूबंदी कायद्याचा नियम नाही** — तर **उत्पादन शुल्क विभागाच्या कर्मचाऱ्यांचे वेतन, पेंशन आणि감독्षण शुल्क** गणना करण्याबद्दल सरकारी आदेश आहे.

---

## मुख्य बदल काय झाले?

### १. महागाई भत्ता (DA) वाढला
- **आधी:** 17%
- **आता:** 28% (१ जुलै २०२१ पासून)
- **कारण:** सातव्या पगार आयोगाचे नियम लागू झाले

### २. घर भाडे भत्ता (HRA) वाढला
- **मुंबई, पुणे (A-1/A शहरे):** 24% → **27%**
- **नागपूर, नाशिक (B-1/B-2 शहरे):** 16% → **18%**
- **इतर शहरे (Z-Class):** 8% → **9%**

###३. पेंशन योगदान (कर्मचारी नियोजित १ नोव्हेंबर २००५ नंतर) वाढला
- **आधी:** 10%
- **आता:** 14% (मूळ वेतन + महागाई भत्ता)
- **लागू झाले:** १ एप्रिल २०१९ पासून (मागील रकम सप्टेंबर २०१९ मध्ये वसूल केले)

---

## याचा मतलब कर्मचाऱ्यांसाठी काय?

✓ **वेतन जास्त होणार** — DA आणि HRA वाढले
✗ **पेंशन कर्तव्य जास्त होणार** — 14% महागाई भत्त्यापर्यंत

---

## किती पैसे?

**उदाहरण — डेप्युटी सुपरिंटेंडेंट (मुंबई)**

| गोष्ट | रक्कम |
|------|-------|
| मूळ वेतन | ₹53,000 |
| महागाई भत्ता (28%) | ₹6,360 |
| घर भाडे (27%) | ₹12,720 |
| वाहतूक भत्ता | ₹1,200 |
| पेंशन योगदान (14%) | ₹8,310 |
| **एकूण मासिक** | **₹88,420** |

---

## हा परिपत्र कुणांना लागू होतो?

✓ उत्पादन शुल्क विभागातील कर्मचारी (Deputy Superintendent, Inspector, Sub-Inspector, Assistant, Jawan)
✗ ईतर सरकारी विभाग
✗ दारूचा license किंवा permit असणारे

---

**महत्वाचे:** हा **अकाउंट्स / वेतन आदेश** आहे — **दारूबंदी कायद्याचा बदल नाही**.

Original Document

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