Instructions regarding preparation of Bills under SOE-02 (Wages) in IFMS

The Office of the Accountant General, Punjab has raised objections regarding the preparation of bills under SOE-02 (Wages) through the Fully Vouched Contingent (FVC) Bill category in IFMS. Accordingly, the following instructions shall be complied with strictly by all concerned:

 

1. At present, certain departments have obtained budget provisions under SOE-02 (Wages) for payments relating to outsourced manpower. However, where payment is to be made directly to a vendor, firm, or outsourcing agency for manpower engaged on an outsourced basis, the bill shall not be prepared under SOE-02 (Wages). Such expenditure shall instead be booked under the appropriate Standard Object of Expenditure (SOE), namely:

   • SOE-28 – Professional Services, wherever applicable; or
   • SOE-30 – Contractual Services, as the case may be; or
   • Any other SOE where the expenditure is a fit charge.

   In all such cases where a department has already obtained budget under SOE-02 (Wages) during the current financial year, the necessary re-appropriation shall be carried out with the approval of the competent authority.

2. The Salary Bill category shall be used for preparation of bills against budget available under SOE-02 (Wages). The Fully Vouched Contingent (FVC) Bill category shall no longer be used for expenditure under SOE-02 (Wages). Necessary system validations/checks have been incorporated in IFMS to ensure strict compliance with these instructions.
3. Individuals registered in IFMS under the employee categories "Third Party" or "Others" shall not be eligible for processing through the Salary Bill module. Wherever payment is required to be processed through the Salary Bill module but the concerned individual is registered under either of these categories, the Drawing & Disbursing Officer (DDO)/concerned office shall raise a support ticket and furnish the complete particulars of the individual along with all relevant details. Upon verification, the employee category shall be updated appropriately to facilitate processing of the Salary Bill.

All concerned are directed to comply with these instructions meticulously to avoid audit objections and to ensure proper classification, accounting and processing of expenditure in IFMS.

Vit-Te-Yojna Bhawan, Plot No. 2-B, Sector 33-A, Chandigarh, (Treasuries and Accounts, Pensions and New Pension Scheme), Finance Department, Punjab Government

No. T&A/DDI/ACFA-IT/2026/5737-38 Dated 20-07-2026

Regulation of NPS Contributions during the Period of Suspension of Government Employees covered under National Pension System (NPS).

References are being received from the various departments regarding deduction of NPS contribution during the period of suspension of Government employees covered under NPS.

2.0 After careful consideration, the Government has decided that the provisions of Rule 5(4), Rule 6(2) and Rule 7(3), of the Central Civil Services (Implementation of National Pension System) Rules, 2021, as applicable to the employees in Govt. of India shall apply mutatis mutandis to the employees of Govt. of Punjab. A copy of the said rules is annexed herewith for ready reference.

3.0 All ADs are directed to ensure strict and meticulous compliance with the above provisions.

4.0 The aforesaid provisions shall be applicable with effect from the date of issuance of this letter. 

Finance Pension Policy and Coordination Branch, Department of Finance, Government of Punjab

Letter No. FD-FPPC0MISC/291/2023-2FPPC-Part(1)/40 Dated 17-07-2026 

STR 26 Form Periodical Increment Certificate | Annual Increment Certificate

 1. Certificate that the Government Servants named below earned the prescribed Periodical increment certificate from the date in column & having been in incumbents of the posts specified for not less then ...... Years from the date in column 5 after deducting period of suspension for misconduct etc. and absence on leave without pay and in case of those holding the post officiating all other kinds of leave.
 

2. Certified that Government servants name below have earn periodical increment from the date cited for reason stated in the explanatory memo attached here to

 

Click Here to Get Periodical Increment Certificate - STR 26 Form in Pdf format 

Punjab Government Amends Seniority Rules: Merit-Based Ranking to Decide Inter-Se Seniority

The Government of Punjab has issued an important notification introducing changes to the Punjab Civil Services (General and Common Conditions of Service) Rules, 1994. The amendment, published in the Punjab Government Gazette (Extraordinary) dated 16 June 2026, will have a direct impact on the determination of seniority among newly recruited employees.

Punjab Civil Services (Second Amendment) Rules, 2026

The notification, issued by the Department of Personnel (Personnel Policies-I Branch), is titled:

Punjab Civil Services (General and Common Conditions of Service) (Second Amendment) Rules, 2026

The amendment has been made under the powers conferred by Article 309 of the Constitution of India, enabling the Governor of Punjab to modify service rules governing state employees.

What Has Changed?

The amendment inserts a new provision in Rule 8 of the Punjab Civil Services Rules, 1994.

According to the newly added proviso:

When the age of persons recruited by direct appointment in the same cadre, or by transfer from different cadres, is the same, their inter-se seniority shall be determined on the basis of merit. Merit will be assessed according to the final grading or percentage obtained in the minimum educational qualification prescribed under the relevant service rules for that particular post.

Meaning of the New Rule

Earlier, employees of the same age could face uncertainty regarding their position in the seniority list. The amended rule now provides a clear mechanism to resolve such situations.

The new criteria are:

• The rule applies when employees have the same age.
• It covers employees recruited:
  • Through direct appointment in the same cadre, or
  • By transfer from different cadres.
• Seniority among such employees will now be decided based on:
  • The final grading, or
  • The percentage of marks obtained in the minimum educational qualification required for the post.

Why Is This Amendment Important?

This amendment brings greater transparency and objectivity to the process of fixing seniority. It minimizes ambiguity and reduces the chances of disputes among employees.

Key Benefits

• Transparent seniority determination
• Merit-based approach
• Reduction in litigation and service disputes
• Uniform application across departments

Impact on Government Employees

The amended provision may significantly affect future seniority lists prepared by Punjab Government departments. Candidates with higher academic performance in the prescribed qualification could receive a better seniority position when age is identical.

Employees participating in recruitment processes should therefore pay close attention to their educational merit, as it may influence their future career progression, promotions, and service benefits.

Effective Date

The Punjab Civil Services (General and Common Conditions of Service) (Second Amendment) Rules, 2026 shall come into force from the date of their publication in the Official Gazette, i.e., 16 June 2026.

Conclusion

The Punjab Government's latest amendment marks a shift towards a more merit-oriented service administration. By introducing academic performance as the deciding factor in cases where employees share the same age, the State aims to establish a fair and consistent system for determining seniority.

Government employees and aspirants should understand these revised provisions carefully, as seniority plays a crucial role in promotions, career advancement, and other service-related benefits.

6th Punjab Pay Commission Arrear Instructions 2026 – iHRMS Step-by-Step Guide

Department of Finance, Government of Punjab

1 ਵਿਸ਼ਾ ਉਕਤ ਸਬੰਧੀ ਦੱਸਿਆ ਜਾਂਦਾ ਹੈ ਕਿ ਹੇਠ ਦਰਸਾਏ ਮੁੱਦਿਆ ਤੇ ਵੱਖ-ਵੱਖ ਵਿਭਾਗਾਂ ਵਲੋਂ ਅਗਵਾਈ ਮੰਗੀ ਜਾ ਰਹੀ ਹੈ ਕਿ iHRMS ਵਿਚ 6ਵੇ ਪੇਅ ਕਮੀਸ਼ਨ ਦਾ ਏਰੀਅਰ ਕਿਵੇਂ ਬਣਾਇਆ ਜਾਂਦਾ ਹੈ:-

i. Registering of Retired Employee in iHRMS.

ii. Processing Arrear and Nominee Mapping for Deceased Employee in iHRMS/IFMS.

iii.  Processing Arrear for Exited Employees in iHRMS.

iv. Deputation Outside HRMS and Pay Fixation Calculation.

V. Rectification in Notional Pay Fixation Due to Court Case.

2. ਇਸ ਸਬੰਧੀ ਲਿਖਿਆ ਜਾਂਦਾ ਹੈ ਕਿ iHRMS ਪੋਰਟਲ ਵਿਚ ਪਹਿਲਾ ਹੀ ਉਕਤ ਸਬੰਧੀ ਉਪਬੰਧ ਕੀਤਾ ਹੋਇਆ ਹੈ, ਪਰੰਤੂ ਫੇਰ ਵੀ ਇਸ ਸਬੰਧੀ User Manual ਨਾਲ ਨੱਥੀ ਕੀਤਾ ਜਾਂਦਾ ਹੈ ਜੀ। 

Directorate Treasury & Accounts, Pension and New Pension Scheme, Vit te Yojna Bhawan, Sector 33, Chandigarh

 
E 928294/2026/3274 Dated 13-05-2026