Travelling Allowance (TA) & Daily Allowance (DA) Rules for Government Employees – Kerala Service Rules (KSR)
1. Different Forms of Travelling Allowance
Travelling Allowance is a compensatory allowance granted to a Government employee to meet expenses incurred in travelling in the interest of public service. It is not intended to be a source of profit. The relevant provisions are contained in Part II of the Kerala Service Rules (KSR).
Under the KSR, Travelling Allowance may take the following forms:
- Permanent Travelling Allowance – a fixed monthly allowance for officers required to undertake frequent journeys within the jurisdiction.
- Permanent Conveyance Allowance – granted for extensive travel within the Headquarters.
- Mileage Allowance – based on the distance travelled.
- Daily Allowance – intended to meet ordinary expenses arising from absence from Headquarters.
- Actual Expenses – where specifically admissible.
2. Important Definitions
Day
A day means a day beginning and ending at midnight. However, an absence from Headquarters not exceeding 24 hours is reckoned as one day for TA purposes, irrespective of the time at which the absence begins or ends.
Headquarters
The Headquarters of an officer means the area within a radius of 8 km around the place or office in which the officer is employed. The office in which the officer is employed is treated as the duty point at Headquarters.
Tour
An officer is considered to be on tour when he/she is absent from Headquarters on official duty, within or beyond the prescribed sphere of duty.
↑ Back to top3. Classification of Officers for TA/DA
For the purpose of Travelling Allowance and Daily Allowance, Government employees are classified into four grades based on their actual basic pay.
| Grade | Actual Basic Pay | Grade Badge |
|---|---|---|
| Grade I | ₹70,000 and above | Grade I |
| Grade II(a) | ₹59,300 – below ₹70,000 | II(a) |
| Grade II(b) | ₹39,300 – below ₹59,300 | II(b) |
| Grade III | ₹25,100 – below ₹39,300 | Grade III |
| Grade IV | Below ₹25,100 | Grade IV |
Grade I – Special Inclusions
Grade I includes:
- Officers drawing actual basic pay of ₹70,000 and above
- Heads of Departments
- Private Secretaries to Ministers
- All India Service Officers, irrespective of the pay drawn
Grade II(b) – Special Inclusions
Non-Gazetted Officers and other Last Grade Servants accompanying the Governor or Ministers are treated as Grade II(b), irrespective of their actual pay.
↑ Back to top4. Minimum TA for a Tour
The minimum TA ordinarily admissible for a journey outside Headquarters is one Daily Allowance, except where Government provides the means of locomotion.
5. Daily Allowance – Revised Rates
The revised Daily Allowance rates as per the 2019 Pay Revision are:
| Grade | Basic Pay | Inside Kerala | Outside Kerala |
|---|---|---|---|
| Grade I | ₹70,000 and above | ₹600 | ₹750 |
| Grade II(a) | ₹59,300 – below ₹70,000 | ₹500 | ₹650 |
| Grade II(b) | ₹39,300 – below ₹59,300 | ₹500 | ₹650 |
| Grade III | ₹25,100 – below ₹39,300 | ₹350 | ₹500 |
| Grade IV | Below ₹25,100 | ₹350 | ₹500 |
6. Reckoning of Daily Allowance
For an absence from Headquarters, DA is reckoned as follows:
| Period of absence / halt | DA admissible |
|---|---|
| Up to 6 hours | No DA |
| Above 6 hours up to 12 hours | ½ DA |
| Above 12 hours up to 24 hours | Full DA |
| More than 24 hours | DA calculated according to the above principles |
Reduced DA – Free Boarding / Lodging
- Free boarding and lodging – ¼ DA
- Free lodging alone – ⅔ DA
- Free boarding alone – ½ DA
7. DA for Journey and Halt
- DA for the journey and DA for halt are to be considered separately in accordance with the KSR.
- DA for journey and DA for halt should not both be claimed for the same period of 24 hours.
- Where two journeys are performed within a period of 24 hours, the entire period of absence from Headquarters is treated as one day for DA purposes.
8. Mileage Allowance for Road Journey
Mileage Allowance for road journeys is:
This rate is applicable to all grades of officers.
9. Incidental Expenses – Road / Rail Journey
The revised incidental expense rates are:
| Grade | Incidental Expenses |
|---|---|
| Grade I | 90 paise/km |
| Grade II(a) | 70 paise/km |
| Grade II(b) | 60 paise/km |
| Grade III | 60 paise/km |
| Grade IV | 60 paise/km |
10. Rail Journey – Eligible Class
The eligible class of accommodation by train is as follows:
| Grade | Eligible Class |
|---|---|
| Grade I | II AC |
| Grade II(a) | I Class; if I Class is not available, II AC |
| Grade II(b) | III AC; if III AC is not available, I Class |
| Grade III | II Class |
| Grade IV | II Class |
Vande Bharat Express
As per the Government decision dated 05-01-2024, journey by Vande Bharat Express is also eligible for TA, subject to the conditions and entitlement prescribed by Government.
↑ Back to top11. Air Journey
- Employees in the scale of pay ₹77,200–₹1,40,500 are eligible for air journey for official purposes.
- An employee may travel by air for official purposes subject to the condition that TA is restricted to the amount admissible for the employee's eligible class of train journey, unless otherwise specifically permitted by Government.
- The claim should be supported by the air ticket and boarding pass.
- The air travel facility is restricted to the journey of the officer concerned.
- The Under Secretary to Government is eligible for air journey for official journeys to New Delhi, subject to the applicable Government orders.
- For air journeys, incidental expenses are restricted to one Daily Allowance.
12. Air Fare and Incidental Expenses
For eligible air journeys, the admissible amount consists of the eligible air fare together with incidental expenses subject to the applicable Government restrictions.
13. Government Vehicle
When an officer performs a journey in a Government vehicle:
- Mileage Allowance is not admissible.
- Incidental expenses alone may be claimed.
- Incidental expenses are subject to the prescribed minimum, generally ½ DA.
14. Journey Within 32 km
- An officer performing a journey up to 32 km on a day is ordinarily entitled only to DA and cannot exchange the DA for mileage.
- Where a journey exceeds 32 km and the mileage calculated is less than one DA, the DA may be exchanged for mileage in accordance with the applicable rules.
15. Intermediate Halt
- In a long journey, an intermediate halt may be permitted after completing 200 km.
- If the journey is performed late at night, the intermediate halt may be availed before completing 200 km.
- Ordinarily, no DA is admissible for such an intermediate halt under the relevant provisions.
- Where the journey is performed in a departmental vehicle, the prescribed half DA may be admissible for an intermediate halt after completing 200 km.
16. Hilly Tract
For journeys to prescribed hilly tracts, additional TA/DA is admissible at the rates applicable to the category of hilly tract:
- Class I Hilly Tract – 25% additional TA & DA
- Class II Hilly Tract – 12½% additional TA & DA
The classification and applicability should be determined with reference to the Government orders in force.
↑ Back to top17. Maximum Period for DA at an Outstation
The maximum period for which DA at full/reduced rates is admissible at a station is governed by the KSR. The traditional rule provides:
- First 10 days – Full DA
- Next 20 days – ¾ DA
- Remaining 60 days – ½ DA
18. Journey by Road
Mileage for road journey is admissible at:
for all grades.
Where an officer actually travels by an eligible public conveyance, the admissible fare and incidental expenses may be claimed subject to the applicable rules.
↑ Back to top19. Journey from Residence / Office to Railway Station, Bus Station or Airport
The admissible auto-rickshaw/taxi charges for the journey between residence/office and Airport/Railway Station/Bus Station and back are subject to the limits prescribed under the KSR and Government orders.
20. Transfer TA – General Conditions
- A transfer should normally involve a change of station, with the distance between the two stations being 8 km or more.
- Transfer TA is ordinarily admissible when the transfer is in the interest of public service.
- Transfer on request is generally not eligible for TA. However, the applicable exception after completion of the prescribed period at a station should be considered.
- For calculation of transfer TA, the distance from the old residence to the new residence is relevant, subject to the KSR provisions.
21. Transfer TA – Rail Journey
For the officer, the transfer TA is calculated with reference to the eligible class of accommodation and the prescribed incidental expenses. The KSR formulation provides for:
- Eligible railway fare
- Three times the applicable incidental expenses
- Subject to a minimum of 1½ Daily Allowances
For family members, only the eligible railway fare is admissible and incidental expenses are not admissible.
↑ Back to top22. Transfer TA – Road Journey
For an officer travelling by road on transfer:
- Twice the normal mileage is admissible, including applicable incidental expenses, subject to the rules.
For family members:
- One member – no mileage
- Two members – one mileage
- More than two members – two mileages
For personal effects, the prescribed multiple of mileage is admissible.
↑ Back to top23. Personal Effects on Transfer
The admissible quantity of personal effects depends on the grade/pay of the officer.
24. TA for Departmental Examination
- TA as on tour is admissible for the onward and return journeys of an employee attending an obligatory departmental examination.
- DA is not admissible for this purpose.
- TA is not admissible for more than two occasions, subject to the applicable rules.
25. TA for Training
Government employees/teachers deputed for official training are eligible for TA for the journey to and from the training institution according to the ordinary TA rules.
DA is also admissible for eligible halts at the place of training, subject to the applicable provisions.
↑ Back to top26. TA of Officers under Suspension
- An officer under suspension is eligible for TA for attending a departmental enquiry and returning from the place of enquiry, subject to the conditions prescribed in the KSR.
- No TA is admissible where the enquiry is held at an outstation at the officer's own request.
27. TA on Retirement
- TA as on transfer is admissible to an officer on retirement for the journey to the place of residence where the officer proposes to settle after retirement, subject to the applicable conditions.
- The claim should be submitted within the prescribed period. The KSR note states a period of one year from retirement for this purpose.
28. TA for Family of an Officer Who Dies in Service
- Where a Government employee dies while in service, eligible members of the family may be granted TA for travelling to the officer's home or another place where the family proposes to reside, subject to the conditions and monetary limits prescribed.
- The claim is to be submitted within the prescribed period. The KSR note specifies three months from the date of death and TA at the transfer rate.
29. Rounding Off
A fraction of a rupee amounting to 50 paise or more is rounded off to the next rupee, as provided in the relevant rules.
↑ Back to top30. Time Limit for TA Claims
TA claims should be submitted within the prescribed time limit.
31. Important Points for TA Calculation
While preparing a TA bill, the following points should be checked:
- Determine the employee's actual basic pay.
- Identify the correct TA Grade.
- Determine whether the journey is inside Kerala or outside Kerala.
- Verify whether the journey is outside the 8 km Headquarters limit.
- Determine the eligible mode/class of travel.
- Calculate the distance travelled.
- Apply the applicable ₹2.50/km road mileage rate, wherever road mileage is admissible.
- Calculate the applicable incidental expenses.
- Apply the appropriate DA rate.
- Determine whether full DA, half DA or no DA is admissible.
- Where boarding/lodging is provided free of cost, apply the applicable reduction.
- Where a Government vehicle is used, do not claim mileage.
- Check whether the journey exceeds 32 km where the mileage/DA exchange provision is relevant.
- Verify any special provisions applicable to training, transfer, examination, retirement or other journeys.
- Ensure that the claim is submitted within the prescribed time limit.
32. Quick Reference – Revised TA/DA Rates
| Particulars | Revised Rate |
|---|---|
| Road Mileage – All Grades | ₹2.50/km |
| Grade I Incidental Expense | ₹0.90/km |
| Grade II(a) Incidental Expense | ₹0.70/km |
| Grade II(b) Incidental Expense | ₹0.60/km |
| Grade III Incidental Expense | ₹0.60/km |
| Grade IV Incidental Expense | ₹0.60/km |
| Grade I DA – Inside State | ₹600 |
| Grade I DA – Outside State | ₹750 |
| Grade II(a) DA – Inside State | ₹500 |
| Grade II(a) DA – Outside State | ₹650 |
| Grade II(b) DA – Inside State | ₹500 |
| Grade II(b) DA – Outside State | ₹650 |
| Grade III DA – Inside State | ₹350 |
| Grade III DA – Outside State | ₹500 |
| Grade IV DA – Inside State | ₹350 |
| Grade IV DA – Outside State | ₹500 |
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