GP Fund Deduction Rates 2026: BS-1 to BS-22 Subscription Chart
The Finance Division has revised GP Fund subscriptions for Federal Government employees from August 2026 salary. See the complete BS-1 to BS-22 monthly deduction chart, how each amount is worked out, and how to check it on your pay slip.
By Khyrat Hussain · Updated 11 October 2026
1.Quick Answer
The Finance Division revised the monthly General Provident Fund (GP Fund) subscription for Federal Government civil employees through its memorandum dated 13 August 2026. The new deductions apply from August 2026 salary, payable on 1 September 2026.
The minimum subscription rates are:
- BS-1: 3% of mean basic pay
- BS-2 to BS-11: 5% of mean basic pay
- BS-12 to BS-22: 8% of mean basic pay
For example, a BS-16 employee now contributes Rs. 5,962 per month, and a BS-17 officer contributes Rs. 7,619 per month.
2.GP Fund Deduction Chart 2026 (BS-1 to BS-22)
Basic Scale | Mean basic pay | Rate | Monthly GP Fund subscription |
|---|---|---|---|
BS-1 | Rs. 24,080 | 3% | Rs. 722 |
BS-2 | Rs. 25,450 | 5% | Rs. 1,273 |
BS-3 | Rs. 27,630 | 5% | Rs. 1,382 |
BS-4 | Rs. 29,650 | 5% | Rs. 1,483 |
BS-5 | Rs. 31,950 | 5% | Rs. 1,598 |
BS-6 | Rs. 34,080 | 5% | Rs. 1,704 |
BS-7 | Rs. 36,090 | 5% | Rs. 1,805 |
BS-8 | Rs. 38,440 | 5% | Rs. 1,922 |
BS-9 | Rs. 40,640 | 5% | Rs. 2,032 |
BS-10 | Rs. 43,130 | 5% | Rs. 2,157 |
BS-11 | Rs. 46,110 | 5% | Rs. 2,306 |
BS-12 | Rs. 49,550 | 8% | Rs. 3,964 |
BS-13 | Rs. 53,620 | 8% | Rs. 4,290 |
BS-14 | Rs. 58,410 | 8% | Rs. 4,673 |
BS-15 | Rs. 64,430 | 8% | Rs. 5,154 |
BS-16 | Rs. 74,520 | 8% | Rs. 5,962 |
BS-17 | Rs. 95,240 | 8% | Rs. 7,619 |
BS-18 | Rs. 119,530 | 8% | Rs. 9,562 |
BS-19 | Rs. 160,010 | 8% | Rs. 12,801 |
BS-20 | Rs. 179,370 | 8% | Rs. 14,350 |
BS-21 | Rs. 199,120 | 8% | Rs. 15,930 |
BS-22 | Rs. 220,060 | 8% | Rs. 17,605 |
Monthly amounts as notified by the Finance Division. Mean basic pay is the average of the scale's minimum and maximum basic pay.
3.Who This GP Fund Chart Applies To
This chart applies to civil employees of the Federal Government who subscribe to the General Provident Fund. The memorandum was issued after the revision of the Basic Pay Scales, and it sets uniform subscription amounts for every scale from BS-1 to BS-22.
If you're a provincial employee (Punjab, Sindh, Khyber Pakhtunkhwa or Balochistan), read the section on provincial employees below before relying on these figures.
4.When Do the New GP Fund Rates Start?
The revised subscriptions are deducted from August 2026 salary, which is paid on 1 September 2026, and they continue until further orders. So your September 2026 pay slip is the first one that shows the new deduction.
The new chart doesn't apply to earlier months. To check older deductions, use the subscription schedule that was in force at that time.
5.How the GP Fund Subscription Is Calculated
Your GP Fund deduction is not a percentage of your own basic pay. It's a fixed amount for each Basic Scale, worked out in three steps:
- Take the minimum and maximum basic pay of the scale.
- Find the mean: (minimum + maximum) ÷ 2.
- Multiply the mean by the scale's rate (3%, 5% or 8%) and round to the nearest rupee.
Example (BS-16):
- Mean basic pay: (Rs. 33,720 + Rs. 115,320) ÷ 2 = Rs. 74,520
- Rate for BS-16: 8%
- Monthly subscription: Rs. 74,520 × 8% = Rs. 5,962
This means two BS-16 employees with different basic pay have the same GP Fund deduction. It changes only when you move to a different scale.
6.Worked Examples: What You'll Pay Per Year
Basic Scale | Monthly subscription | early subscription (12 months) |
|---|---|---|
BS-1 | Rs. 722 | Rs. 8,664 |
BS-11 | Rs. 2,306 | Rs. 27,672 |
BS-12 | Rs. 3,964 | Rs. 47,568 |
BS-16 | Rs. 5,962 | Rs. 71,544 |
BS-17 | Rs. 7,619 | Rs. 91,428 |
BS-22 | Rs. 17,605 | Rs. 211,260 |
Notice the jump from BS-11 to BS-12. The monthly deduction rises from Rs. 2,306 to Rs. 3,964, an increase of Rs. 1,658, because the rate changes from 5% to 8%. If you're promoted from BS-11 to BS-12, expect a noticeably bigger GP Fund deduction on your next pay slip.
These yearly figures are your own contributions only, before markup (profit) is added to your balance.
7.Can GP Fund Subscription Be Stopped During Leave or Training?
Under the memorandum, you can't postpone your GP Fund subscription during leave or training. The only exception is extraordinary leave without pay, when no salary is drawn and so no subscription is deducted.
8.GP Fund Subscription vs GP Fund Markup
People often mix these two up:
Queries | Subscription | Markup (interest / profit) |
|---|---|---|
What it is | The amount deducted from your salary every month | The profit rate the government adds to your GP Fund balance |
Who sets it | Finance Division, by Basic Scale | Finance Division, announced for each financial year |
2026 position | 3%, 5% or 8% of mean basic pay (chart above) | See the latest rate in our markup guide |
For the latest markup rate and provincial rates, read GP Fund Interest Rate 2026–27 in Pakistan.
9.How to Check Your GP Fund Deduction on Your Pay Slip
- Open your pay slip for August 2026 salary (paid in September 2026) or later.
- Find the line labelled GPF Subscription (sometimes "GP Fund" or "GPF Sub").
- Match the amount with your Basic Scale in the chart above.
- If it doesn't match, contact your DDO (Drawing and Disbursing Officer) or your accounts office, and ask them to apply the revised rate.
To check your total accumulated balance, see How to Calculate GP Fund and Check Your Balance in Pakistan.
10.Punjab, Sindh, KPK and Balochistan Employees
This memorandum is issued by the Finance Division for Federal Government employees. Provinces issue their own notifications for GP Fund subscription. For the annual markup, Sindh and Khyber Pakhtunkhwa have notified 12.05% for FY 2025–26, and Punjab and Balochistan apply the Federal markup rate.
If you're a provincial employee:
- Check your provincial Finance Department website for a GP Fund subscription notification.
- Check your latest pay slip to see whether the revised amount is being deducted.
- Ask your District Accounts Office or the Accountant General of your province.
HisaabKit will update this page when provincial subscription notifications are issued.
11.Estimate Your GP Fund Balance
Your GP Fund balance grows with your monthly subscription and the yearly markup. Use the Federal Government GP Fund Calculator to estimate your balance with the 2026 subscription amounts.
Related tools:
- Pakistan Basic Pay Scale Calculator: check your basic pay and stage
- Federal Pension Calculator: estimate your pension and gratuity
12.Official Source
Government of Pakistan, Finance Division, Office Memorandum F.N. 2(1)R-7/2026-0001, dated 13 August 2026, "Uniform Rates of Subscription Towards General Provident Fund".
View the official notification (PDF)
