GP Fund Subscription and Profit Rates: Complete History with Official Notifications

The General Provident Fund (GP Fund) is a compulsory savings fund for Federal Government employees. Every month a fixed subscription is deducted from pay, and once a year the Government credits profit on the balance. Both numbers — the monthly subscription and the yearly rate of profit — are set by the Finance Division, and both change over time.

This page brings together every subscription table and every profit rate we could trace to an official Finance Division document, with a link to each one. We checked all of them against the Finance Division circulars on 4 November 2026. Where an order is known to exist but its contents are not published online, we say so rather than fill the gap with numbers from unofficial websites.

How the subscription rate is fixed

Rule 11(1) of the General Provident Fund (Federal Services) Rules says simply that “the amount of subscription towards G.P. Fund shall be fixed by the Government from time to time”. In practice the Finance Division (Regulations Wing) issues an Office Memorandum titled “Uniform rates of subscription towards General Provident Fund” each time the basic pay scales are revised.

Each memorandum lists, for every scale, the minimum and maximum of the pay scale, its mean (the midpoint), and a fixed monthly subscription. The subscription is a percentage of that mean, and the percentage has stayed the same in every table published since 2008:

• BPS-1: 3% of the mean of the scale
• BPS-2 to BPS-11: 5% of the mean
• BPS-12 to BPS-22: 8% of the mean

So the amount depends only on the employee’s scale, not on their actual pay. Two officers in BPS-17 contribute the same amount even if one has many more increments than the other. The tables are described as minimum rates of subscription.

Every subscription revision since 2005

The table below lists each order in date order. The first column is the pay month from which the new amounts are deducted — for example, the 2026 memorandum applies to “the deductions … made in August to be paid on 1st September, 2026”.

Monthly subscription by BPS (Rs)

Amounts from each published memorandum. A column applies from its month until the next column starts. Between the September 2022 table and the August 2026 table no new subscription order appears among the Finance Division circulars, so the 2022 amounts continued in that period.

The rate of profit, year by year

Profit on GP Fund balances is fixed for each fiscal year (1 July to 30 June). It is announced in two ways, which should always agree:

• a Resolution of the Finance Division (Regulations Wing), published in the Gazette of Pakistan, fixing “the rate of profit applicable to the subscriptions and the balances in the various Provident Funds during the financial year”; and
• a letter from the Finance Division’s Budget Wing to the Controller General of Accounts on the “Rate of mark-up on State Provident Fund i.e. General Provident Fund”, which lists the last three years.

The rate is usually notified after the year it applies to — the rate for 2025-26, for example, was conveyed on 12 August 2026 and fixed by Resolution on 3 September 2026. Until then, offices and calculators can only estimate the current year.

The same Resolutions cover the Contributory Provident Fund. The provident funds under the Ministry of Railways and the Ministry of Defence get their own instructions from those Ministries. Provincial governments notify their own rates, though in recent years several have adopted the federal rate.

Rules that change the numbers

Promotions — Rule 11(2)

“Where on account of promotion or reversion of a subscriber his rate of subscription changes, the change shall take effect only from the 1st of June next.” So, strictly, an officer promoted from BPS-17 to BPS-18 in August keeps paying the BPS-17 subscription until the following June. Many offices change it from the promotion month instead. A good calculator should let you choose.

How profit is worked out — Rule 14(2) and (3)

• Profit is credited on the last day of each year.
• The balance at the start of the year earns the year’s rate for twelve months.
• Each sum credited during the year earns the rate from its date of deposit to the end of the year.
• A recovery from pay is treated as deposited on the 1st of the month in which it is recovered.
• The total is rounded to the nearest rupee, with 50 paisa counting as the next rupee.
• When the balance becomes payable, for example on retirement, profit for that year runs only up to that date.

Withdrawals reduce the balance that earns profit from the start of the year up to the month before the withdrawal. Our guide to calculating a GP Fund balance works through an example.

Interest-free accounts — Rule 14(5)

“Interest shall not be credited to the account of a Muslim subscriber if he informs the Account Officer that he does not wish to receive it.” If the subscriber later asks for interest, it is credited from the first day of the year in which he asks. The rules also explain how this choice affects interest-free advances such as house building and motor car advances.

Minimum of 4%

Rule 14(1) has a proviso: if the rate fixed for a year is ever below 4%, existing subscribers are allowed 4%. No year in the table above has come close.

Where to check for new rates

• Finance Division — Circulars and notifications: search the page for “General Provident Fund”, “Uniform rates of subscription” or “Rate of mark-up”.
• General Provident Fund (Federal Services) Rules — updated edition 2017 (PDF).
• Your Accounts Office (AGPR or the relevant sub-office) issues the annual GP Fund statement — the authoritative record of your own balance.

New subscription tables follow each revision of the basic pay scales, usually in July or August. New profit rates appear from July onward for the year just ended. We update the GP Fund Calculator and this page when they do.