Last Pay Certificate (LPC) PDF & Word

What is a Last Pay Certificate (LPC)?

An LPC is a certified statement of an employee's pay, allowances, recoveries, and fund balances up to the date of transfer or release. It is the authoritative basis on which the receiving office fixes pay, restarts allowances, and continues every deduction and balance, so that there is no break or duplication in the employee's salary.

Why is the LPC so important?

Because the LPC carries forward every financial balance, it is the key document that prevents both overpayment and underpayment after a transfer. Without it, the new office cannot confirm the GP Fund balance, the recoveries in progress, the leave carried forward, or the correct pay fixation, which can delay salary and distort pension calculations.

When is an LPC issued?

An LPC is issued whenever an employee's pay record must move between offices or close out. The most common occasions are:

• Transfer of the employee to another office or station
• Retirement or release from service
• Deputation to another department or project
• Change of Drawing and Disbursing Officer in some cases

What information does the LPC contain?

A complete LPC captures every figure the receiving office needs to continue the employee's salary without error. Expect it to record:

• Basic pay, increments, and pay scale
• Allowances currently drawn
• All deductions (GP Fund, benevolent fund, loans, income tax, group insurance)
• Outstanding advance recoveries in progress
• Leave balance carried forward
• GP Fund and other fund balances
• Date up to which pay has been drawn

What documents are required?

To prepare an accurate LPC, the outgoing office pulls together the employee's current pay and fund records. Typically this includes:

• Latest pay slip and pay fixation record
• GP Fund statement and balance certificate
• Schedule of deductions and recoveries in progress
• Leave account extract
• Transfer or release order

How is the LPC prepared and used?

Complete these steps to ensure the LPC is accurate and accepted by the receiving office:

1. Download the LPC form in PDF or Word from this page.
2. Fill in basic pay, allowances, deductions, and fund balances.
3. Reconcile every figure with the latest pay slip and fund statement.
4. Have it signed by the DDO and the Accounts Office.
5. Hand the LPC to the employee for the receiving office.
6. The new office fixes pay and continues recoveries based on the LPC.

Important tips to avoid pay fixation errors

Errors in the LPC cause downstream problems that are hard to undo. Keep these in mind:

• Reconcile the GP Fund balance with the statement before issuing.
• List every recovery in progress, with the outstanding amount.
• State the exact date up to which pay has been drawn.
• Ensure the DDO and Accounts Office both sign.
• Hand over the original LPC and retain an office copy.