CHAPTER 9
RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE/DEPUTATION

9.1    INTRODUCTORY

9.1.1    Foreign service means service in which a Government servant receives his pay with the sanction of Government from any source other than the Consolidated Fund of India or Consolidated Fund of a State or Consolidated Fund of a Union Territory. [F.R.9(7)]

9.1.2    Foreign Service resolves itself into two main divisions, namely, 'Foreign Service in India' and 'Foreign Service out of India' according as the Foreign employer is in or out of India. The country of employment of the lent officer DOES not alter or determine the character of the foreign service.

9.1.3    Deputation of Government servants on foreign service terms to Public Sector Undertakings / autonomous bodies either on the basis of circulars / requests from these organizations or Public advertisements is ordinarily not permissible barring certain exceptions on the needs of the borrowing organizations concerned. As such it should be ensured that cases of deputation on foreign service terms to Public Sector Undertakings / autonomous bodies are governed by the orders on the subject issued by Government from time to time.

9.2    PENSION/LEAVE SALARY CONTRIBUTIONS

9.2.1    The following contributions are recoverable in case a Government servant, irrespective of whether he is holding a substantive post permanently, or officiating therein or is holding a temporary post, is transferred on Foreign Service by the competent authority:-

  1. Pension contributions as embodied in FR 115(a)
  2. Leave salary contribution in case the Foreign Service is in India. [FR.115(b)]

The contributions, as above, shall be paid by the Government servant himself unless his foreign employer consents to pay them. They shall not be payable during leave taken while on foreign service.[FR.115(c)]

Contribution for leave salary or pension, due in respect of a government servant on foreign service, may be paid annually within fifteen days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of the financial year, and if the payment is not made within the said period, interest must be paid to government on the unpaid contribution, unless it is specifically remitted by the President, at the rate of two paise per day per Rs.100/- from the date of expiry of the period aforesaid upto the date on which the contribution is finally paid. The interest shall be paid by the government servant or the foreign employer according as the contributions are paid by the former or the latter.

9.2.2    PAY/DEARNESS PAY TO BE RECKONED FOR CALCULATION OF LEAVE SALARY/PENSION CONTRIBUTIONS-

Pension contributions should be based on the maximum of the pay, as defined in Rule 9(21)(a)(i) of the Fundamental Rules, of the post held by the Government servant in his parent department at the time of his proceeding on Foreign Service or to which he may receive proforma promotion while on foreign service.

9.2.3    The rates of pension contribution payable during foreign service have been revised by the Ministry of Finance , Department of Expenditure O.M. no. F-3(39)-e(3)/81 dated 29th July 1982. These revised rates are applicable from 1st July 1982 (please see annexure ‘A’ to this chapter for the rates). Whenever the dearness allowance and additional dearness allowance etc. are ordered to be treated as pay for the purpose of calculating average emoluments for pension, the pension contribution payable in respect of a government servant during the active period of his foreign service should be based on the maximum of the pay as defined in para 9.2.2 plus the dearness pay, additional D.A., interim relief etc., appropriate to such a maximum (with effect from such date as may be notified by Government).

9.3    MAINTENANCE OF LEAVE ACCOUNT, GRANT OF LEAVE AND LEAVE SALARY PAYMENTS ETC. WHILE ON FOREIGN SERVICE

9.3.1    A proforma leave account of the Government servant concerned will be maintained by the foreign employer and for this purpose an extract of the leave account shall be supplied to him by the head of office of the parent department. The foreign employer will determine the leave admissible to the Government servant concerned and sanction it under intimation to the head of office and the Pay and Accounts Officer and also arrange for the payment of the leave salary to the official. He shall claim reimbursement of the leave salary so paid from the Head of Office at half yearly interval. For this purpose, he will send necessary claims to the head of office indicating details of the official on foreign service, nature and period of the leave sanctioned, rate of leave salary and amount of leave salary paid. This statement shall be sent for the period ending 30th September and 31st March of each year. The Head of Office shall verify the claims preferred by the foreign employer and arrange to reimburse the amount by means of a cheque/bank draft within a month of receipt thereof by submitting a bill to the Pay and Accounts Officer concerned.

9.3.2    The leave salary so paid shall be debited to the functional expenditure head of the Department concerned. In the case of All India Service Officers borne on Union Territory Cadre , if payments are made at combined rates for both pensions and leave salaries, such contributions shall be debited to the functional head to which the salary of the officer is debitable. In case the leave salary contribution is paid separately, it would be debited to Major head '2070 -Other Administrative Services', Minor head '800 - Other Expenditure'.

9.3.3    The monthly rate of leave salary contribution in respect of all classes of government servants (including group 'D') governed by the Central Civil Service (Leave) Rules is 11% of pay drawn while in foreign service.

Note:    If the foreign employer pays the contributions then leave salary contribution would be worked by applying the percentage on the pay actually drawn in foreign service. If the contributions are paid by the government servant himself, the leave salary contribution should be calculated on the net pay drawn during foreign service. (Net pay means the pay that would be left after meeting the pension and leave salary contributions . In such cases the percentage of leave salary contribution is not applied directly on the actual pay drawn during foreign service, but an element of compensation is taken into account for both the contributions before percentage for leave salary contribution is calculated.)

The following three different formulae could be applied in each of the three possible situations :

(A)    Where the pension contribution alone is paid by the government servant:-
            L = (F - P) X R/100

(B)    Where the leave salary alone is payable by the government servant:-
         L = F X R/(100 + R)

(C)    Where both (pension and leave salary) contributions are payable by the government servant.
        L = (F-P) X R/(100 + R)

Here 'L' stands for leave salary contribution.
'F' stands for pay actually drawn in foreign service.
'P' stands for the pension contribution payable by the government servant.
'R' stands for the rate of leave salary contribution payable by the government servant.

9.3.4    Incidence of compensatory allowance payable during leave taken while on foreign service. The entire expenditure on account of any compensatory allowance(s) for the period of leave taken by a government servant during or at the end of Foreign Service shall be borne by the foreign employer. Conditions to that effect should be specifically incorporated in the terms of foreign service to be mutually settled by the government department and the autonomous body etc. However, the incidence of expenditure on account of dearness allowance on leave salary payable to a government servant who retires/dies in harness while on foreign service, shall be paid to him/legal heirs by the parent department as part of cash equivalent of leave salary of unutilised leave admissible to him/her at the time of his/her retirement/demise.

[Authority (i)    Ministry of Finance(Deptt. of Expenditure) O.M.No.F8(4)-E.III/79 Dated 25.1.1980 & of even No. /82 Dated 10.1.1983.

(ii)    Ministry of Finance (Deptt. of Expdr.) O.M .No. 21011/21/81- E.II(B) Dated 10.8.1981.]

9.4   PAY AND ACCOUNTS OFFICE SPECIFIED FOR THE PURPOSE

9.4.1    The "specified" Pay and Accounts Office in the context of various payment and/or accounting functions relating to Central Government employees, which arise while they are on foreign service or on deputation to the State Governments, Defence, Railways, Department of Posts, Department of Telecommunications ,Union Territory Governments/ Administrations shall be:-

(I)    The Pay and Accounts Office of the concerned parent Ministry/Department in respect of employees belonging to any particular Ministry/Department (i.e. not borne on a Centrally administered cadre). The corresponding DDO may be associated in matters involving DDO's responsibilities.

Note 1:    In accordance with para 6.1.1. of this Manual, the said P.A.O. is also responsible for the maintenance of their G.P. Fund accounts.

Note 2:    An employee who proceeds on foreign service or on a deputation referred to above, while on deputation to another Central(Civil) Ministry/Department without actually reverting to the parent Ministry/Department. is deemed notionally to have reverted to the parent Ministry/Department before proceeding on the foreign Service/deputation purposes of these provisions also.

(II)    PAO of the Ministry/Department in which the Officer served before proceeding on foreign service deputation, in respect of an Officer belonging to a Centrally administered cadre such as the Indian Civil Accounts Service and Indian Economic Service etc. (The corresponding D.D.O may be associated in matters involving D.D.Os responsibilities).

(III)    The "specified" Pay and Accounts Office will perform functions indicated below:-

(i)    in respect of Central Civil employees on foreign service:

  1. of watching recovery of foreign service contributions from the foreign body and credit to Government; or arrange payment of any arising in terms of main para Nos. 9.3.,9.5 and 9.7 etc of this Chapter.
  2. of watching receipt of contributions under the Central Government Employees' Insurance Schemes of 1977 or 1980 as the case may be, and payments arising thereunder and reporting statistics pertaining thereto and
  3. all other residuary payments/accounts work, such as payment and recovery of instalments of long term advances and interest thereon, cash payment in lieu of unutilised earned leave, which are required to be handled by Central Government Accounts authorities.

(ii)    in respect of employees on deputation to Defence, Railways, Posts, Telecommunications, U.T. Governments and Administrations, of watching recoveries of long term advances and interest thereon, if any, handling pre-check payments of such advances and inclusion thereof in the accounts functions as at (a)above will not arise in the case of such deputations.

(IV)    Recoveries on account of subscriptions to the General Provident Fund in respect of All India Service Officers borne on the Union Territory Cadre, effected while they are on foreign service or on deputation with the Government of India (including Railways, Defence, Department of Posts And Department of Telecommunications)would be passed on to PAO NO.VI Tis Hazari under the Controller of Accounts, Delhi Administration, as he is required to maintain their GP Fund accounts. This PAO will also act *** as the 'specified' PAO in respect of functions similar to (a) & (c) above, arising in connection with UT Cadre A.I.S. Officers. but recoveries under the AIS (Group Insurance) Rules, 1981 effected while they are on deputation as above, would be finally accounted for and adjusted in the books of the Accounts Officer of the Central Government Department concerned.

*S.11044/1/78/TA/804 dated 23-2-1980.
**S.11031/1/78/TA1/1264 dated 14-6-1978.
***D.O. No.S. 11034/1/79/TA/536 dated 5-2-1980 to C.A. Delhi Administration.

9.4.2    Copies of the orders transferring the Government servant to other Governments on Deputation or on foreign service or on reversion therefrom shall be endorsed to the Pay and Accounts Officer concerned by the Ministry/Department.

9.4.3    DUTIES OF THE PAY AND ACCOUNTS OFFICE

On receipt of orders regarding deputation of Government servants to foreign service, the Pay and Accounts Office will take steps mentioned hereafter:-

(i)    Check that the sanction has been accorded by the competent authority and that the terms of foreign service are in conformity with the provisions of Appendix II A to FR Volume II.

(ii)    Call for the following particulars in Form CAM 57 relating to the Government servant concerned:-

  1. Date on which he made over charge of his duties under Government;
  2. Date on which he assumed charge of his duties in the foreign service;
  3. The post and the time scale of pay of the post held by him at the time of proceeding on foreign service or to which he may receive proforma promotion while on foreign service;
  4. Head of account to which his pay was debitable prior to his transfer; and
  5. Date of commencement of service qualifying for pension.
(iii)    Maintain a register of foreign service contributions as indicated below:
  1. Every entry in this register shall be attested by the P.A.O.
  2. The register should be reviewed by the P.A.O. once a year, say, in the last week of April to ensure that foreign service contributions are received in respect of Government servants noted therein and the foreign employer/Government servant was reminded to send the contributions, and penal interest levied according to rules in cases of default.

9.5    MAINTENANCE OF REGISTER OF RECOVERIES OF FOREIGN SERVICE CONTRIBUTIONS

9.5.1    A Register (Form CAM 58) shall be maintained by each Pay and Accounts Office for watching recoveries of leave salary and pension contributions entering therein ancillary data in respect of Government servants on foreign service. The date of relief from the Government Department, date of assumption of office in foreign service and other particulars for effecting recovery of foreign service contributions, and all orders received in respect of the Government servant relating to the period of service with foreign employer (including about grant of leave and type of leave) as well as date of his return from foreign service, shall be made in this register.

9.5.2    The amounts of monthly contributions payable by the foreign employer or the official, as the case may be, shall be worked out by the Pay and Accounts Office and intimated to the foreign employer or the Government servant as the case may be, for payment thereof under intimation to the Head of office of the Government servant. The amount thus calculated with particulars of foreign service shall be noted in the Register under attestation of the Accounts Officer. As the rate of pension contribution depends on the length of service rendered under Government and the rate of leave salary contributions depends on the pay drawn by the Government servant while on foreign service, a suitable note regarding date of increment and the length of service of the officer shall be noted prominently in the said register. When the officer reverts from foreign service, his account of contributions should be verified to see that the contributions have been recovered fully upto the date of reversion; if not, balance short paid, or due, shall be claimed immediately from the foreign employer concerned.

In cases of transfer to foreign service where the foreign service contributions are payable by the government servant (transferee) himself , it shall be necessary to secure a letter addressed to the foreign employer from the transferee , to pay to the Government of India from his salary a specific monthly sum towards his foreign service contributions which he himself has to pay. The foreign employer would thus be held responsible for making such deductions and remit them by demand draft/cheque to the Pay and Account Office of the parent department of the transferee.

In the case of government servants on deputation/foreign service from Union Ministries/Departments where the merged D.D.O. scheme has been introduced from 1.4.1986 or thereafter, and the recoveries on account of G.P.F. subscriptions, long-term advances, leave salary and pension contributions etc. are received in the form of cheques/drafts by the P.A.O., the existing procedure of accounting of these valuables will continue. However, the P.A.O. should duly intimate to the D.D.O., full details of the recoveries received and brought to account by them. The ultimate responsibility for watching the recoveries/contributions will be that of the concerned D.D.O. Recoveries which were in arrears as on 1.4.1986 will continue to be watched by the P.A.O. until final settlement thereof.

In respect of government servants on deputation, individual folios will continue to be maintained in the Pay Bill Register in the section 'deductions/recoveries' against the relevant month changing the column heading suitably, if necessary. Claims submitted by the D.D.O. to the P.A.O towards payment/reimbursement of leave salary of the government servants on foreign service should be noted in the section 'amount due' in the pay bill register. The D.D.O. will be responsible for reporting the amount of leave salary and pension contribution payable by the borrowing organisation at the time of drawing up terms and conditions of foreign service certificate regarding recovery of contribution will be recorded annually in the service book by the D.D.O. of the lending ministry/department.

9.5.3    It has been decided that these contributions should be rounded off to the nearest rupee, fractions equal to 50 paise or more being rounded off to the next higher rupee.

[Government of India, Ministry of Finance OM No. F.1(5)-E.III(B)/69 dt. 19-5-1969 and 2nd February, 1970].

9.5.4    ENTRIES IN SERVICE BOOKS TO BE MADE BY P.A.O.

Whenever a Government servant is transferred to foreign service the Head of Office/Department must send the Service Book to the P.A.O. If it is not received, the PAO will initiate action therefor. He will note therein the fact of the transfer on foreign service over the signature of Pay and Accounts Officer, inter-alia, indicating the orders sanctioning the transfer, the effect of transfer in regard to leave admissible during foreign service and any other particulars considered necessary. The service book will, thereafter be returned to the Head of Office of the parent department or office from which it was received. On retransfer of the Government servant from foreign service to Government service, the service book will have to be sent to the PAO (or called for by him, if not received) and necessary entries (including the fact of recovery of leave Salary and Pension contributions) recorded therein over the signature of the Pay and Accounts Officer.

[Authority: Supplementary Rule 203].

9.6    HEADS OF ACCOUNTS FOR CREDIT OF LEAVE SALARY/PENSION CONTRIBUTIONS

9.6.1    Contributions towards leave salary and pension when recovered together shall be credited to Government under the head "0071-Contributions and Recoveries towards pension and other retirement benefits-101-Subscriptions and Contributions”. When leave and pension contributions are recovered separately, the latter is to be credited to the head mentioned in previous sentence but recovery of leave salary contribution is to be credited to the receipt head corresponding to the functional head to which the establishment relates, or where there is no corresponding receipt head ,to the minor head 'Other Receipts' under the residuary receipt major head in the respective sectors. Leave salary contributions received in respect of All India Service Officers shall, however, be credited to the minor head "800-Other Receipts" below the sub-major head '60-Other Services' under the major head '0070-Other Administrative Services'.

9.6.2    Penal interest on arrears of contributions towards leave salary and pension of Government servants on foreign service shall be credited to the head of account to which the contributions are credited.

9.7    DISCHARGE OF LIABILITY IN REGARD TO EARNED LEAVE DUE TO A GOVERNMENT SERVANT DEPUTED TO A PUBLIC SECTOR UNDERTAKING ON HIS FINAL ABSORPTION THEREIN.

9.7.1.    Under the provisions of O.M., No. 28016/5/85-Estt(C) dated 31st January 1986 issued by Government of India, Deptt. of Personnel and Training, as amended from time to time, Government shall pay a lump-sum amount equal to leave salary for the earned leave due to the Government servant deputed to Public Undertaking on the date of his permanent absorption therein. Half-Pay leave at his credit will stand forfeited.

The pensionary liability in respect of the Government servants who got permanently absorbed in Public Sector Undertakings / autonomous bodies shall be discharged by the Department concerned as per the instructions / procedure contained in Govt. of Finance, Ministry of Finance OM No. 26(18)-EV (B)/75 dated 8-4-76 and the subsequent orders issued on the subject by the Dept. of Personnel & Trg. and Department of Pension & PW from time to time.

9.7.2.    The procedure to be followed in this regard by authorities is outlined below;-

With the departmentalisation of accounts in the various Ministries of the Government of India, and with the issue of Ministry of Finance, Department of Economic Affair, Budget Division OM No F.10(9)-B(TR)76 dated 28-2-1976, the Heads of Offices are to determine the entitlement of pay and allowances to all staff including gazetted officers, and the Pay and Accounts Officers are to maintain only the record to watch the recovery of leave salary and pension contributions from the autonomous body/organisation. As and when a Government servant deputed on foreign service to a Public Undertaking opts for permanent absorption therein, the Head of Office of the parent department of the employee shall work out the leave at the credit of the Government servant on the date on which he is permitted to get absorbed into the Public Undertaking and work out the amount of corresponding leave salary under the relevant rules. Simultaneously, he should ascertain from the Pay and Accounts Officer concerned whether foreign service contributions have been recovered upto date from the Public Undertaking . On receipt of this information the Head of Office would prepare a bill towards the lump-sum leave salary (less amount of foreign service contribution not realised, if any) and present it to the concerned Pay and Accounts Officer. The cheque for the amount drawn in favour of the Government Servant received thereagainst, shall be sent to the Undertaking, under intimation to the employee concerned. A note of the payment shall be kept in the Service book of the employee by the Head of Office ,and similar note shall be kept by the Pay and Accounts Office concerned in the relevant register of foreign service contributions.

9.7.3    The expenditure on payment of the lump-sum leave salary will be debitable to the head of account to which the leave salary of the Government servant would have been debitable in the normal course.

9.8    SIMPLIFICATION OF ADJUSTMENT ON ACCOUNT OF ALLOCATION OF LEAVE SALARY AND PENSIONS BETWEEN DEPARTMENTS OF CENTRAL GOVERNMENT/UNION TERRITORY GOVERNMENTS AND ADMINISTRATIONS

9.8.1    The system of allocation of leave salary and pension among the departments of Government of India including Railways, Defence, Posts, Telecommunications and also Union Territory Government/Administration stands dispensed with from 1st January,1978 and this dispensation is applicable to all cases of leave salaries paid and pensions sanctioned on or after that date.

[Authority:(I) Ministry of Finance(Deptt. of Expdr.) Special Cell O.M.No.F.2(117)/76-SC Dated 26.12.1977 & (II) C.G.A.'s O.M.No. S- 11031/1/78/TA/725 Dated 23.2.1979]

9.9    DEPUTATION OF CENTRAL GOVERNMENT OFFICIALS TO STATE GOVERNMENTS AND VICE-VERSA

9.9.1    In respect of government employees (temporary/permanent) moved from Central Government to State Government and vice-versa in terms of Govt. of India, Department Of Personnel & Administrative Reforms letter No.3(20)/Pen(a)/79 dated 31.3.1982 read with the provisions contained in Appendix V-BII and III to the Government Accounting Rules,1990, the system of allocation of pension/leave salary etc. has been dispensed with.

The liability for pension including gratuity is to be borne in full by the Central/State Government to which the government employee permanently belongs at the time of retirement.

9.9.2    The liability for leave salary is to be borne in full by the department from which the government servant proceeds on leave, whether it be his parent department or a borrowing department with whom he was on deputation at the time of proceeding on leave.

9.9.3    CONTRIBUTORY PROVIDENT FUND

The liability for government contribution will be borne by the parent department of the central/state government and no share of contribution will be recovered from any borrowing department.

9.9.4    In the case of state government servants (mainly All-India Service Officers ) on deputation to the centre, central government shall pay an ad-hoc grant to each state government in lieu of the recovery of pension contributions.

9.9.5    In respect of All India Service Officers borne on State Cadres but serving on deputation with a Department of Central Government including Railways, Defence and Posts and Telecommunications Departments, recoveries on account of G.P. Fund and under the Group Insurance Scheme applicable to AIS Officers shall be passed on to the State Accountant General concerned.

However, in respect of All-India Service officers borne on cadres of states which have taken over the work of maintenance of G.P.F. accounts of its employees from the I.A. & A.D. , recoveries on account of G.P.F. will be passed on directly to the authority nominated by the state government for the maintenance of G.P.F. accounts, without the intervention of the state A.G. concerned.

9.9.6    In the case of officers on deputation to the Central Civil Ministries/Departments from State Governments, Union Territory Governments and Administrations, Posts, Telecommunications, Railways and Defence annual statement of subscription to G.P.F. & recovery of temporary advances from the G.P.F. account and recoveries on account of house building advance and motor car advance sanctioned by the parent department shall be furnished by the Pay and Accounts Office to each individual officer through head of office in form CAM-66. This will be prepared on the basis of entries in the Register of Outward claims maintained in form CAM-53. A copy of the statement shall also be simultaneously sent to the accounts officers of the official concerned by the 31st August each year. This statement could be used by the Accounts Officer of the parent department to adjust missing credits, if any, in his account without having to correspond with the Principal Accounts Office/Pay and Accounts Office of the Central Government ministries/departments.

This procedure may be followed mutatis mutandis by the Accounts Officer of the State Government borrowing the services of Central Govt. employees (including Union Territory) Governments and Administrations, Posts, Telecommunications, Railways and Defence and the Pay & Accounts Offices of the parent department.

9.10    PAYMENT OF PENSION/C.P.F. CONTRIBUTIONS AND/OR G.P.F. SUBSCRIPTIONS/ SUBSCRIPTIONS UNDER THE CGEGIS, 1980 AND/OR REPAYMENT OF LOANS AND ADVANCES DURING THE PERIOD OF FOREIGN SERVICE OUT OF INDIA.

9.10.1    Pay and Accounts offices shall watch that Govt. servants proceeding on foreign service out of India, make remittances of Pension/C.P.F. contributions and/or G.P.F. subscriptions and repayment of loans and advances regularly during the period of their foreign service out of India, according to the procedure laid down in the Ministry of Finance (Department of Expenditure) O.M. No. F. 8(8)-E.III/81 dated 22nd September, 1981 as amended from time to time.

(Authority : Ministry of Finance (Department of Expenditure) O.M. No F 8(8)-E. III/81 dated 22-9-1981 read with O.M. No. E.III/82 dated 11.5.82).

ANNEXURE "A"
(Referred to in para 9.2.3.)

Rates of monthly contribution for pensionary benefits payable during active foreign service in respect of:-

Year of 
Service

Group 'A' 
Employees

Group 'B' 
Employees

Group 'C' 
Employees

Group 'D'
Employees

(1)

(2)

(3)

(4)

(5)

0-1 Year

7% of the maximum monthly Pay of the post in the officiating/substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service

6% of the maximum monthly Pay of the post in the officiating/substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service

5% of the maximum monthly Pay of the post in the officiating/substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service

4% of the maximum monthly Pay of the post in the officiating/substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service

1-2 Year

7% do

6% do

6% do

4% do

2-3 "

8% do

7% do

6% do

5% do

3-4 "

8% do

7% do

7% do

5% do

4-5 "

9% do

8% do

7% do

5% do

5-6 "

10% do

8% do

7% do

6% do

6-7 "

10% do

9% do

8% do

6% do

7-8 "

11% do

9% do

8% do

6% do

8-9 "

11% do

10% do

9% do

7% do

9-10 " 

12% do 10% do

9% do

7% do

10-11 "  

12% do

11% do 10% do 7% do

11-12 "  

13% do

11% do 10% do 8% do

12-13 "  

14% do

12% do 10% do 8% do

13-14 "  

14% do

12% do 11% do 8% do

14-15 "  

15% do

13% do 11% do 9% do

15-16 "  

15% do 13% do 12% do

9% do

16-17 "  

16% do

14% do 12% do 9% do

17-18 "  

16% do

14% do 13% do 10% do

18-19 "  

17% do

15% do 13% do 10% do

19-20 "  

17% do

15% do 13% do 10% do

20-21 "  

18% do

16% do 14% do 11% do

21-22 "  

19% do 16% do 14% do

11% do

22-23 "  

19% do 17% do 15% do

11% do

23-24 "  

20% do

17% do 15% do 12% do

24-25 "

20% do

17% do

16% do

12% do

25-26 "

21% do

18% do

16% do

12% do

26-27 "

21% do

18% do

16% do

13% do

27-28 "

22% do

19% do

17% do

13% do

28-29 "

23% do

19% do

17% do

13% do

29-30 "

23% do

20% do

18% do

13% do

Over 30 Year

23% do

20 % do

18% do

14% do