GPF & GIS Subscription Calculator for West Bengal Govt Employees
Enter your basic pay and pay level to see the minimum and maximum GPF subscription you may choose, and the Group Insurance (GIS 1987) amount deducted for your group.
| Pay level | Group | GIS a month | Savings | Insurance |
|---|---|---|---|---|
| 12 and above | A | ₹ 80 | ₹ 56 | ₹ 24 |
| 7 to 11 | B | ₹ 40 | ₹ 28 | ₹ 12 |
| 3 to 6 | C | ₹ 20 | ₹ 14 | ₹ 6 |
| 1 and 2 | D | ₹ 10 | ₹ 7 | ₹ 3 |
GPF limits follow the General Provident Fund (West Bengal Services) Rules: at least 6% of basic pay and no more than basic pay. GIS follows the West Bengal Government Employees’ Group Insurance-cum-Savings Scheme, 1987.
Two deductions on every West Bengal government pay slip are fixed by rule rather than by tax: the General Provident Fund subscription and the Group Insurance-cum-Savings Scheme, 1987 (GIS). West Bengal has kept the old pension scheme, so state government employees subscribe to GPF instead of the National Pension System.
Your GPF subscription is your own choice within two limits: at least 6% of basic pay and not more than your basic pay. GIS is a fixed amount set by your group, and after ROPA 2019 the group is decided by your pay level.
GIS group and subscription by pay level
| Pay level | Group | Subscription a month | Savings fund (70%) | Insurance fund (30%) |
|---|---|---|---|---|
| 12 and above | A | ₹80 | ₹56 | ₹24 |
| 7 to 11 | B | ₹40 | ₹28 | ₹12 |
| 3 to 6 | C | ₹20 | ₹14 | ₹6 |
| 1 and 2 | D | ₹10 | ₹7 | ₹3 |
GPF limits at common basic pay figures
| Basic pay | Minimum (6%) | Maximum |
|---|---|---|
| ₹17,000 | ₹1,020 | ₹17,000 |
| ₹28,900 | ₹1,734 | ₹28,900 |
| ₹35,400 | ₹2,124 | ₹35,400 |
| ₹56,100 | ₹3,366 | ₹56,100 |
| ₹78,800 | ₹4,728 | ₹78,800 |
To change your subscription, the request goes through WBIFMS — see how to send a GPF subscription change request online.
Related calculators
- Salary Calculator — take-home pay with GPF and GIS deducted
- DA Arrear Calculator — arrears for Groups A, B and C are credited to GPF
📌 How to Use This Calculator
💡 How the Calculation Works
The minimum GPF subscription is 6% of basic pay, rounded to the nearest rupee, and the maximum is equal to basic pay. The yearly figure is twelve times the minimum, or twelve times your own amount if you enter one.
The GIS group follows the ROPA 2019 pay level: Level 12 and above is Group A, 7 to 11 Group B, 3 to 6 Group C and 1 to 2 Group D. The monthly subscription is ₹80, ₹40, ₹20 or ₹10, of which 70% goes to the savings fund and 30% to the insurance fund.
📐 Calculation Formula
Minimum GPF = Basic × 6% · Maximum GPF = Basic · GIS: A ₹80, B ₹40, C ₹20, D ₹10📝 Calculation Example
An employee in Level 11 with basic pay of ₹35,400:
Minimum GPF subscription = 35,400 × 6% = ₹2,124 a month; maximum = ₹35,400.
Level 11 falls in Group B, so the GIS deduction is ₹40 a month: ₹28 to the savings fund and ₹12 to the insurance fund.
⚠️ Important Notes & Rules
The GPF limits apply to the monthly subscription. A change of subscription is requested through WBIFMS and takes effect as your DDO processes it.
The GIS table of benefits, which gives the amount payable from the savings fund on leaving the scheme, is issued by the Finance Department every year.
Arrear DA paid to Groups A, B and C is credited to GPF and cannot be withdrawn until the date the arrear orders set.
❓ Frequently Asked Questions (FAQs)
The minimum monthly GPF subscription is 6% of basic pay. On a basic pay of ₹35,400 that is ₹2,124.
The monthly subscription may not exceed your basic pay.
No. West Bengal has retained the old defined-benefit pension scheme for its employees, who subscribe to the General Provident Fund rather than the National Pension System.
₹80 a month for Group A, ₹40 for Group B, ₹20 for Group C and ₹10 for Group D, under the Group Insurance-cum-Savings Scheme, 1987.
By pay level. Level 12 and above is Group A, Levels 7 to 11 Group B, Levels 3 to 6 Group C, and Levels 1 and 2 Group D.
70% is credited to the savings fund, which is paid back with interest when you leave the scheme, and 30% to the insurance fund, which pays the insurance cover if a member dies in service.