Calculation of Emoluments for the purpose of Pension
Multiple Pensions
Future Increase Methodology in Pension
Government of Pakistan, Finance division (Regulation Wing) vide their Office Memorandum dated 4th March, 2025 published on the website of finance division have circulated Finance Division’s O.Ms. No. F. 9(3)R6/2024-401 to 403 dated: 01.01.2025. The said Office Memorandum is on the subject of “Calculation of Emoluments for the purpose of Pension, Multiple Pensions and Future methodology of increase in pensions of retired officials and officers from the departments of Government of Pakistan. The said clarifications are for the new retirees w.e.f. 01-01-2025. They have circulated the clarification of different queries regarding the calculation of emoluments of retiring officials / officers.
In Annexure-I, clarification has been made to the queries of i) Whether benefit of usual/notional increment on completion of six months service in the year of retirement / death shall be counted to calculate average emoluments drawn during last 24 months or otherwise? And ii) How the current charge allowance shall be counted to calculate average pensionable emoluments drawn last 24 months.
Similarly, clarification has been made to many other queries for implementation of different ministries and departments of Government of Pakistan for calculation of emoluments of retiring official / officers.
Since different amendments have been made for the purposes of pension and clarifications are issued from time to time by the Finance Division (Regulation Wing). In the above clarifications of Finance Division regarding pension calculation will be implemented on the persons retiring from service.
Regarding clarification of query “Whether subject decision is applicable to government employees who have opted for voluntary retirement before issuance of Finance Division O.M. 01.01.2025 or going to be superannuation and currently on Leave Preparatory to Retirement (LPR), or availing encashment of LPR, or those under a notice period?” it has been clarified that “The decision is not applicable to the government employees currently on Leave Preparatory to Retirement (LPR), or availing encashment of LPR, or those under a notice period for premature (voluntary) retirement”.
 office memorandum regarding clarification of queries for calculation of emoluments for the purpose of pension){kind=link}