Accounting Treatment of Enhanced Provision of Pension Scheme- (Insurance Regulatory and Development Authority) (18 Apr 2016)
MANU/IRDA/0011/2016
Insurance
In light of the pay revision of officers and employees carried out by public sector insurers in 2015-2016, the Insurance Regulator Development Authority has permitted insurers to amortize additional liability over a period of five years. Subject to specified conditions, the period commences from Financial Year 2015-2016. Public sector insurers have faced increased ‘Employee Liability’ ever since the Pension Scheme 1995 was extended from PSU employees who joined till 31.03.2010 to also those joined till 31.03.2004.
Relevant : General Insurance (Rationalisation of Pay Scales and other Conditions of Service of Officers) Amendment Scheme, 2016 MANU/FNSV/0047/2016
Tags : INSURANCE PUBLIC SECTOR EMPLOYEES LIABILITY
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