Case of C. D.
First employment ...
26
Second employment
#
800
1,000
2 x 800 346 13 4
Nil
346 13 4
18 x 880=440 0 0
346 194
93 6 8
440 0 0
Total Service
30
...
Case of E. F.
First employment...
Second employment
*
Third employment
AOL
Total Service
218
10
200
18 x 200 33 6 8
Nil
99 6 8
10
400
10 x 400 133 6 8
33 6 8
100 0 0
10
800
#8 x 800 = 400 0 0 133
6
8
266 13 4
400 0 0
30
Case of G. II.
First employment ....... *..
10
200
12 x 200 = 33 6 8
Nil
33 6 8
Second employment without
10
Retiring Allowance.
Third employment
10
1,000
800
X 800=400
1 x 800 266 13 4
0 0
266 13 4
133
8
166 13
Total Service
30
***
17
APPENDIX C.
UNHEALTHY CLIMATES.-ORIGIN OF THE FIVE YEARS' ADDITION.
The practice of allowing officers of ten years' service and upwards to add a period of five years for pension purposes originated in Ceylon after the passing of the Superannuation Act of 1859.
Until 1845 no pension regulations for civil servants existed in Ceylon except in the case of those appointed before 1832, to whom rules originally adopted from the East India Company's service appear to have applied. In 1845 pension rights were re-introduced on a plan chosen intermediate between that which existed in this country previously to 1829 and as being
The gradation of pension by one-twelfth of that which was established by the Act of 1834." salary was quinquennial as in the old scale instead of septennial as in the new scale under the Act of 1834, and continued, like the new scale, to a maximum of two-thirds of salary only. The minimum service for pension was fixed at 15 years (in deference to the views of the Governor, who had originally suggested 25 years), and the scale of pensions at that stage was four-twelfths of salary, the same rate as at 10 years' service under the old scale at home, and at 17 years' service under the new scale. That is to say, the only five years' difference at that date was in favour of the home civil servant on the old scale as compared with the Ceylon civil servant.
After the passing of the Act of 1859, which established the principle of annual gradations of one-sixtieth of salary beginning at 10 years, the Ceylon civil servants petitioned for the.. extension of the system to them, with the retention of the rate of four-twelfths at 15 years' service.
This proposal was agreed to by the Treasury on the ground of climate and because Ceylon pensions had been generally administered more liberally than at home, but their formal sanction was based on the fact that officials were usually appointed to Ceylon at a higher age than in this country, and that the Treasury had therefore the power to grant an increased pension under section 4 of the Act of 1859.
The system, it will be seen, was, in its origin, rather the accidental result of the arbitrary compromise of 1845, as remodelled on the lines of the Act of 1859, than the outcome of any deliberate consideration of the number of years which might justly be added on the ground of climate. It has, however, since been adopted in the following Colonies and Protectorates, viz.-Hong Kong, the Straits, Settlements, British Honduras. Mauritius, Seychelles, Windwardl Islands, Leeward Islands, Trinidad, Turks and Caicos Islands, Fiji, Federated Malay States.
PUBLIC RECORD OFFICE
Reference :-
C.O.885
The case of A. B. shows the simple application of the 1st and 2nd Rules, in Colonies which simply follow the Imperial Rules.
That of C. D. shows the application of Rule 6 in reducing the rate of salary to the average of 10 years (here to £880).
If in these two cases the first employing Colony does not grant any retiring pension, then, under the 4th Rule: the Pension of A. B. (for twenty years' service) will be reduced to £466 13s. 4d., and that of C. D. (for four years' service) to £93 68. 8d.
Again, if in these cases the last employing Colony be Ceylon or Hong Kong, in which Officers of ten years' standing are allowed an addition of 5 years to their actual service in calculating their pensions, then, under the 5th Rule, A. B. (having served more than ten but C. D., years) would receive an addition to his pension of x £1,000 =) £83 68. 8d.; having served only 4 years, would receive no such bonus.
The case of E. F. illustrates the third Rule.
The case of G. H. shows the effect of the 4th and 7th Rules on an Officer who has served in a Colony where no retiring pension is allowed.
APPENDIX D.
INDIAN PENSION SYSTEM.
Officers other than members of the Indian Civil Service, serving in a pensionable capacity in the various Civil Departments under the Government of India, are pensioned generally on the following scale :—
For each year of completed service, up to 24 years, one-sixtieth of average emoluments for the last three years of service, subject to certain maxima. For 25 years and upwards, thirty-sixtieths of average emoluments, subjects to a maximum pension of Rs. 5,000 per annum, except in the cases of holders of certain appointments, who are eligible for an additional Rs. 1,000 per annum.
An officer cannot retire voluntarily until he attains 55 years of age or completes 30 years' service for pension. Service terminated before those periods have been reached only qualifies for pension in case of invaliding. In no case is a pension granted for less than 10 years" service.
These conditions apply, subject to certain modifications in the case of a few Departments, to the general body of public servants in India, native as well as Europeau.
Pensions are paid, to pensioners residing in England, at a special rate of exchange of 1s. 9d. the rupee. The result of this is that the pension really bears a higher proportion to salary than is indicated by its calculation in sixtieths thereof, since the salary is paid in rupees having a value of 1s. 4d. Each year of service, subject to the limitatious referred to above, counts really not for one-sixtieth of salary, but for twenty-one-sixteenths of one- sixtieth, equal to nearly one forty-fifth.
A member of the Indian Civil Service serves undor entirely different conditions as to pension. After 25 years' total service, including 21 years' active service in India, he receives an annuity of £1,000 per annum. No higher annuity than this can be earned. service, only if torminated by ill-health, a gratuity or a reduced annuity is granted.
For shorter
26200
!
D
19 PUBLIC RECORD OFFICE, LONDON
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