Uniform Rates Of Subscription Towards General Provident Fund

The Finance Division has revised the monthly General Provident Fund (GPF) subscription rates for BS-1 to BS-22 following the revision of Federal Government Basic Pay Scales 2026. Under Office Memorandum No. F.N. 2(1)R-7/2026-0001 dated 13 August 2026, the monthly subscription amounts are set out against the minimum, maximum and mean pay of each scale. The memorandum also specifies minimum subscription percentages, the deduction/payment timing and the circumstances in which subscription cannot be postponed.

Key Highlights of GPF Subscription Rates 2026

• The revised GPF subscription amounts cover BS-1 through BS-22.
• The revision follows the Federal Government BPS-2026 pay-scale notification issued through Finance Division O.M. F.1(2)IMP/2026 dated 21 July 2026.
• The minimum subscription rates, calculated on mean pay, are 3% for BS-1, 5% for BS-2 to BS-11, and 8% for BS-12 to BS-22.
• The circular provides a monthly subscription amount for every scale from BS-1 to BS-22.
• For employees under the new Pay Scales 2026, the subscription deduction is to be made in August for payment on 1 September 2026, until further orders.
• Subscription cannot be postponed during leave, except extraordinary leave without pay, or during the training period.

Minimum GPF Subscription Percentages by Basic Pay Scale

The remarks column of the Finance Division table specifies minimum subscription rates calculated on the mean of the relevant pay scale:

These are the minimum rates stated in the circular. The monthly subscription amounts in the following table are the amounts printed in column 5 of the Finance Division memorandum.

GPF Monthly Subscription Table for BS-1 to BS-22

The following table reproduces the pay figures and monthly subscription amounts shown in the 13 August 2026 Office Memorandum. Amounts are in Pakistani rupees.

How to Read the Monthly Subscription Amounts

The Finance Division table presents four pay figures for each scale: minimum pay, maximum pay, mean pay and the rate of monthly GPF subscription. The percentage bands in the remarks column are expressed on mean pay. The monthly subscription column should therefore be read together with the scale-specific mean pay and the stated minimum percentage band.

For example, the circular lists mean pay of Rs. 24,080 and a monthly subscription of Rs. 722 for BS-1. For BS-12, it lists mean pay of Rs. 49,550 and a monthly subscription of Rs. 3,964. These are the figures stated in the official table; employees and payroll offices should use the scale and amount applicable to the employee’s service/pay record.

When Will the Revised GPF Subscription Be Deducted?

Paragraph 2 of the Office Memorandum states that deductions from the pay of employees under the new Pay Scales 2026 are to be made in August 2026, with the subscription to be paid on 1 September 2026. The instruction is stated to continue until further orders.

The memorandum gives the deduction and payment timing in those terms. It does not set out a separate arrears schedule or a process for correcting any deduction already made under an earlier rate.

Can GPF Subscription Be Postponed During Leave or Training?

The circular states that there shall be no option to postpone subscription to the General Provident Fund during leave, except extraordinary leave without pay, or during the training period.

In practical terms, the stated exception is extraordinary leave without pay. The memorandum does not provide a general option to defer the subscription because an employee is on another type of leave or attending training.

Who Should Refer to This GPF Subscription Schedule?

This schedule concerns the Federal Government civil employees whose basic pay scales have been revised under the 2026 pay-scale instructions referred to by the Finance Division. It is a Federal Government Office Memorandum. The document does not state that the same subscription schedule automatically applies to every Provincial Government employee, autonomous body or other employer.

For an individual account, the employee should confirm the applicable scale, subscription deduction and GPF account entry with the relevant Drawing and Disbursing Officer (DDO), accounts office or payroll authority.

Relationship with GPF Rules and Profit Rate

This memorandum deals with the monthly subscription amounts and the timing of deductions. It is not a replacement for the General Provident Fund rules governing subscriptions, accounts, advances, withdrawals and final payments. For the underlying framework, refer to the General Provident Fund (Federal Services) Rules.

The subscription schedule is also separate from the annual profit/interest rate credited to GPF balances. Employees can read the separate Finance Division notification fixing the GPF profit rate for 2025–26 at 12.05%. For the pay-scale context behind this revision, see the 2026 Federal Basic Pay Scales and Allowances notification summary.

Frequently Asked Questions

What are the GPF subscription rates for 2026?

The Finance Division memorandum lists monthly subscription amounts for BS-1 to BS-22. The minimum subscription rate on mean pay is 3% for BS-1, 5% for BS-2 to BS-11 and 8% for BS-12 to BS-22.

What is the GPF monthly subscription for BS-17?

The official table lists Rs. 7,619 per month for BS-17.

What is the GPF monthly subscription for BS-22?

The official table lists Rs. 17,605 per month for BS-22.

When are subscriptions under the new Pay Scales 2026 to be deducted?

The memorandum states that the deductions are to be made in August and paid on 1 September 2026, until further orders.

Can an employee postpone GPF subscription during training?

No. The memorandum states that subscription cannot be postponed during the training period.

Is subscription postponed during leave?

The memorandum says there is no option to postpone subscription during leave, except extraordinary leave without pay.

Does this circular also change the GPF profit rate?

No profit rate is announced in this circular. It revises monthly subscription amounts. The annual profit rate is covered by a separate Finance Division resolution.

Official Finance Division Office Memorandum

For the complete official schedule and operative wording, consult the original three-page Office Memorandum.

Download the Finance Division Office Memorandum dated 13 August 2026 (PDF)