{"id":198,"date":"2026-03-26T21:29:05","date_gmt":"2026-03-26T15:59:05","guid":{"rendered":"https:\/\/simpletoolspro.com\/blog\/?p=198"},"modified":"2026-03-31T18:08:57","modified_gmt":"2026-03-31T12:38:57","slug":"voluntary-retirement-%e0%a6%b8%e0%a7%8d%e0%a6%ac%e0%a7%87%e0%a6%9a%e0%a7%8d%e0%a6%9b%e0%a6%be%e0%a6%af%e0%a6%bc-%e0%a6%85%e0%a6%ac%e0%a6%b8%e0%a6%b0-%e0%a6%97%e0%a7%8d%e0%a6%b0%e0%a6%b9%e0%a6%a3","status":"publish","type":"post","link":"https:\/\/simpletoolspro.com\/blog\/voluntary-retirement-%e0%a6%b8%e0%a7%8d%e0%a6%ac%e0%a7%87%e0%a6%9a%e0%a7%8d%e0%a6%9b%e0%a6%be%e0%a6%af%e0%a6%bc-%e0%a6%85%e0%a6%ac%e0%a6%b8%e0%a6%b0-%e0%a6%97%e0%a7%8d%e0%a6%b0%e0%a6%b9%e0%a6%a3\/","title":{"rendered":"Voluntary Retirement \/ \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3"},"content":{"rendered":"\n<p><strong>Friends, Voluntary Retirement is not at all our motto when working in Govt. job with full devotion, honesty and mental satisfaction. But now-a-days (although not all departments) the working environment, timing and especially recognition part sometimes compel us to think about VRS. But, definitely when it will cover the qualifying service as per norms.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;No more words, let\u2019s go through some information about VRS of employees under Government of India.<\/h3>\n\n\n\n<p>1.&nbsp;&nbsp;&nbsp; What is Voluntary Retirement?<\/p>\n\n\n\n<p><strong>Voluntary Retirement (VR)<\/strong> means an employee chooses to leave their job <strong>before the official retirement age<\/strong>, by their own decision\u2014not because the employer forced them.<\/p>\n\n\n\n<p>Voluntary retirement is when an employee <strong>opts to retire early<\/strong> from service, usually under a scheme offered by the employer.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>2.&nbsp;&nbsp;&nbsp; Why is Voluntary Retirement chosen by an employee?<\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; It\u2019s the employee\u2019s choice, not compulsory but before <\/strong><strong>normal retirement age. The following may the cause of VR:-<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Personal reasons (health, family)<\/li>\n\n\n\n<li>Want to start a business<\/li>\n\n\n\n<li>Job stress or dissatisfaction<\/li>\n\n\n\n<li>Financial security already achieved<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>&nbsp;<\/strong>3.&nbsp;&nbsp; What benefit are given in Voluntary Retirement?<\/p>\n\n\n\n<p><strong>Benefits Given <\/strong>Under VRS, employees may get:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcb0 Lump sum compensation<\/li>\n\n\n\n<li>\ud83d\udcb0 Gratuity<\/li>\n\n\n\n<li>\ud83d\udcb0 Provident Fund (PF)<\/li>\n\n\n\n<li>\ud83d\udcb0 Pension (if applicable)<\/li>\n\n\n\n<li><strong><em><u>Lump sum compensation<\/u><\/em><\/strong><strong><em><u>:<\/u><\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<p>It is a <strong>one-time payment<\/strong> given by an employer to an employee who opts for <strong>voluntary retirement<\/strong>, instead of continuing service till normal retirement.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Purpose<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compensate for <strong>loss of future salary<\/strong><\/li>\n\n\n\n<li>Provide <strong>financial security after early exit<\/strong><\/li>\n\n\n\n<li>Encourage employees to accept VRS<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 How It Is Calculated<\/h2>\n\n\n\n<p>Different organizations follow slightly different formulas, but most common methods are:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Based on Service<\/h3>\n\n\n\n<p>\ud83d\udc49 <strong>15 days salary \u00d7 completed years of service<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Based on Remaining Service<\/h3>\n\n\n\n<p>\ud83d\udc49 <strong>Salary \u00d7 remaining months of service<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2714\ufe0f Final Amount Rule<\/h3>\n\n\n\n<p>The employee usually gets <strong>whichever is LOWER<\/strong> of the above two.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 What is Included in \u201cSalary\u201d?<\/h2>\n\n\n\n<p>Normally includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basic Pay<\/li>\n\n\n\n<li>Dearness Allowance (DA)<\/li>\n<\/ul>\n\n\n\n<p>\u274c usually excludes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bonus<\/li>\n\n\n\n<li>Overtime<\/li>\n\n\n\n<li>Allowances like HRA, travel, etc.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Payment Method<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Paid <strong>in one installment (one-time payment)<\/strong><\/li>\n\n\n\n<li>Not paid monthly like pension<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Tax Treatment (Important for Exams \ud83d\udcd8)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax exemption available under <strong>Section 10(10C) of Income Tax Act (India)<\/strong><\/li>\n\n\n\n<li>Exemption limit: <strong>up to <\/strong><strong>\u20b9<\/strong><strong>5,00,000<\/strong><\/li>\n\n\n\n<li>Remaining amount (if any) is taxable<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Conditions for VRS (for tax benefit)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employee must have completed <strong>10 years of service<\/strong> OR<\/li>\n\n\n\n<li>Must be <strong>40 years or older<\/strong><\/li>\n\n\n\n<li>Scheme must follow government guidelines<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Advantages<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immediate large cash amount \ud83d\udcb0<\/li>\n\n\n\n<li>Financial support for business or personal needs<\/li>\n\n\n\n<li>No need to wait till retirement<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Disadvantages<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Loss of regular monthly income<\/li>\n\n\n\n<li>Risk of misusing the lump sum<\/li>\n\n\n\n<li>No job security afterward<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Example (Simple)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Years of service: 25<\/li>\n\n\n\n<li>Monthly salary: \u20b950,000<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Calculation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15 days salary = 25,000<\/li>\n\n\n\n<li>Lump sum = 25,000 \u00d7 25 = 6,25,000<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em><u>Gratuity<\/u><\/em><\/strong><strong><em><u> <\/u><\/em><\/strong><strong><em><u>:<\/u><\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 What is Gratuity?<\/h2>\n\n\n\n<p><strong>Gratuity<\/strong> is a <strong>lump sum payment<\/strong> given by the employer to an employee as a <strong>reward for long-term service<\/strong> when they leave the job (including voluntary retirement).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Is Gratuity Applicable in VRS?<\/h2>\n\n\n\n<p>\u2705 <strong>Yes<\/strong> \u2014 Employees who opt for <strong>voluntary retirement<\/strong> are <strong>eligible for gratuity<\/strong>, if they meet the conditions.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Eligibility Conditions<\/h2>\n\n\n\n<p>Under the Payment of Gratuity Act, 1972:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2714\ufe0f Minimum <strong>5 years of continuous service<\/strong> required<\/li>\n\n\n\n<li>\u2714\ufe0f Applies to resignation, retirement, or VRS<\/li>\n\n\n\n<li>\u2757 Exception: Not required in case of death or disability<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Formula for Gratuity (Very Important \ud83d\udcd8)<\/h2>\n\n\n\n<p>\ud83d\udc49 For most employees:<\/p>\n\n\n\n<p>Gratuity=1526\u00d7Last&nbsp;Drawn&nbsp;Salary \u00d7 Years&nbsp;of&nbsp;Service\\text {Gratuity} = \\ fraction {15}{26} \\times \\text{Last Drawn Salary} \\times \\text{Years of Service}Gratuity=2615\u200b\u00d7Last&nbsp;Drawn&nbsp;Salary\u00d7 Years&nbsp;of&nbsp;Service<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15<\/strong> = 15 days salary<\/li>\n\n\n\n<li><strong>26<\/strong> = working days in a month<\/li>\n\n\n\n<li>Salary = <strong>Basic + DA<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Example<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Last salary = \u20b940,000<\/li>\n\n\n\n<li>Years of service = 20<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Gratuity = (15\/26 \u00d7 40,000 \u00d7 20)<br>= \u20b94,61,538 (approx.)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Maximum Limit (Important for Exams)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maximum gratuity limit = <strong>\u20b9<\/strong><strong>20,00,000<\/strong> (as per latest rules in India)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Tax Treatment<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gratuity received is <strong>tax-free up to <\/strong><strong>\u20b9<\/strong><strong>20 lakh<\/strong> (for most employees)<\/li>\n\n\n\n<li>Amount above this may be taxable<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Key Features<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcb0 Paid <strong>once (lump sum)<\/strong><\/li>\n\n\n\n<li>\ud83d\udcc5 Based on <strong>length of service<\/strong><\/li>\n\n\n\n<li>\ud83d\udcc9 Not related to company profit<\/li>\n\n\n\n<li>\u2714\ufe0f Legal right of employee<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">&nbsp;\ud83d\udccc<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minimum <strong>5 years service<\/strong> \u2714\ufe0f<\/li>\n\n\n\n<li>Formula <strong>15\/26 rule<\/strong> \u2714\ufe0f<\/li>\n\n\n\n<li>Max limit <strong>\u20b9<\/strong><strong>20 lakh<\/strong> \u2714\ufe0f<\/li>\n\n\n\n<li>Applicable in <strong>VRS<\/strong> \u2714\ufe0f<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 What is Provident Fund (PF)?<\/h2>\n\n\n\n<p><strong>Provident Fund (PF)<\/strong> is a <strong>retirement savings scheme<\/strong> where both <strong>employee and employer contribute monthly<\/strong>, and the amount is paid to the employee when they leave the job (including voluntary retirement).<\/p>\n\n\n\n<p>In India, it is mainly governed by the Employees&#8217; Provident Funds and Miscellaneous Provisions Act, 1952.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 PF in Voluntary Retirement (VRS)<\/h2>\n\n\n\n<p>\u2705 When an employee takes <strong>voluntary retirement<\/strong>, they can:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Withdraw the <strong>full PF balance<\/strong><br>OR<\/li>\n\n\n\n<li>Transfer it to another job (if they join later)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Contributions (Basic Concept)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udc68\u200d\ud83d\udcbc Employee: <strong>12% of Basic + DA<\/strong><\/li>\n\n\n\n<li>\ud83c\udfe2 Employer: <strong>12% of Basic + DA<\/strong>\n<ul class=\"wp-block-list\">\n<li>Part goes to PF<\/li>\n\n\n\n<li>Part goes to Pension (EPS)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 What Amount You Receive at VRS<\/h2>\n\n\n\n<p>At the time of voluntary retirement, you get:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\ud83d\udcb0 <strong>Employee contribution<\/strong><\/li>\n\n\n\n<li>\ud83d\udcb0 <strong>Employer contribution<\/strong><\/li>\n\n\n\n<li>\ud83d\udcc8 <strong>Interest earned<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\ud83d\udc49 Total = <strong>Full PF balance<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Pension (EPS) Benefit<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If you have <strong>10 years of service<\/strong>, you are eligible for <strong>pension<\/strong> under EPS<\/li>\n\n\n\n<li>If less than 10 years \u2192 you get a <strong>withdrawal benefit (lump sum)<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Tax Treatment (Very Important \ud83d\udcd8)<\/h2>\n\n\n\n<p>PF withdrawal is <strong>tax-free<\/strong> if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2714\ufe0f You completed <strong>5 years of continuous service<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u274c If less than 5 years:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amount may be <strong>taxable<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Withdrawal Options<\/h2>\n\n\n\n<p>After VRS:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Full withdrawal<\/li>\n\n\n\n<li>Partial withdrawal (in some cases)<\/li>\n\n\n\n<li>Transfer to new employer (using UAN)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Key Features<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcb0 Safe government-backed savings<\/li>\n\n\n\n<li>\ud83d\udcc8 Earns <strong>annual interest<\/strong><\/li>\n\n\n\n<li>\ud83d\udd12 Long-term retirement benefit<\/li>\n\n\n\n<li>\u2714\ufe0f Paid at resignation, retirement, or VRS<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Example<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Monthly salary (Basic + DA): \u20b930,000<\/li>\n\n\n\n<li>PF contribution (12%) = \u20b93,600 (employee)<\/li>\n\n\n\n<li>Employer contributes similar amount<\/li>\n<\/ul>\n\n\n\n<p>Over time + interest \u2192 large retirement corpus \ud83d\udcb0<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Key Exam Points \ud83d\udccc<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>12% contribution \u2714\ufe0f<\/li>\n\n\n\n<li>Paid at VRS \u2714\ufe0f<\/li>\n\n\n\n<li>Tax-free after 5 years \u2714\ufe0f<\/li>\n\n\n\n<li>Includes pension (EPS) \u2714\ufe0f<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em><u>Pension (if applicable)<\/u><\/em><\/strong><strong><em><u> <\/u><\/em><\/strong><strong><em><u>:<\/u><\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 What is Pension?<\/h2>\n\n\n\n<p><strong>Pension<\/strong> is a <strong>regular monthly income<\/strong> paid to an employee after retirement (including voluntary retirement), to support them financially.<\/p>\n\n\n\n<p>In India, it is mainly provided under the <strong>Employees\u2019 Pension Scheme (EPS), 1995<\/strong>, which is part of the Employees&#8217; Provident Funds and Miscellaneous Provisions Act, 1952.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Is Pension Available in VRS?<\/h2>\n\n\n\n<p>\u2705 <strong>Yes, but only if conditions are met<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Eligibility Conditions<\/h2>\n\n\n\n<p>To get pension after voluntary retirement:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2714\ufe0f Must have completed <strong>at least 10 years of service<\/strong><\/li>\n\n\n\n<li>\u2714\ufe0f Must be <strong>58 years old<\/strong> for full pension<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 If you retire early (VRS before 58):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You can still get <strong>early pension from age 50<\/strong>, but at a <strong>reduced rate<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Types of Pension in VRS<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. \ud83e\uddd3 Superannuation Pension<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Given at <strong>age 58<\/strong><\/li>\n\n\n\n<li>Full pension amount<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u23f3 Early Pension<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Can start from <strong>age 50<\/strong><\/li>\n\n\n\n<li>Pension is <strong>reduced (about 4% per year before 58)<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. \ud83d\udcb0 Withdrawal Benefit<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If service is <strong>less than 10 years<\/strong><\/li>\n\n\n\n<li>No monthly pension<\/li>\n\n\n\n<li>You get a <strong>lump sum amount instead<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 How Pension is Calculated (Important \ud83d\udcd8)<\/h2>\n\n\n\n<p>Monthly&nbsp;Pension=Pensionable&nbsp;Salary\u00d7Pensionable&nbsp;Service70\\text {Monthly Pension} = \\fraction{\\text{Pensionable Salary} \\times \\text{Pensionable Service}}{70}Monthly&nbsp;Pension=70Pensionable&nbsp;Salary\u00d7Pensionable&nbsp;Service\u200b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Where:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pensionable Salary<\/strong> = average of last 60 months\u2019 salary<\/li>\n\n\n\n<li><strong>Pensionable Service<\/strong> = total years worked<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Example<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pensionable salary = \u20b915,000<\/li>\n\n\n\n<li>Service = 20 years<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Pension = (15,000 \u00d7 20) \/ 70 = \u20b94,285\/month (approx)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Key Features<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud83d\udcb0 Monthly income after retirement<\/li>\n\n\n\n<li>\ud83d\udcc9 Reduced if taken early<\/li>\n\n\n\n<li>\ud83d\udd12 Lifetime benefit<\/li>\n\n\n\n<li>\ud83d\udc68\u200d\ud83d\udc69\u200d\ud83d\udc67 Family pension available after death<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Important Points for Exams \ud83d\udccc<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minimum <strong>10 years service<\/strong> \u2714\ufe0f<\/li>\n\n\n\n<li>Full pension at <strong>58 years<\/strong> \u2714\ufe0f<\/li>\n\n\n\n<li>Early pension from <strong>50 years<\/strong> \u2714\ufe0f<\/li>\n\n\n\n<li>Formula-based calculation \u2714\ufe0f<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd39 Simple Summary<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>More years of service = higher pension<\/li>\n\n\n\n<li>Early retirement = lower pension<\/li>\n\n\n\n<li>Less than 10 years = no pension (only lump sum)<\/li>\n<\/ul>\n\n\n\n<p><strong>But Friends, if anybody planning for Voluntary Retirement soon, it may be re-considered and wait for few months, i.e. the coming VIIIth Pay Commission is implemented soon and the benefit of hiking salaries is definitely will favour. But it is not for VRS on Urgent medical OR other un-avoidable circumstances employees. &nbsp;<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;OK ! Thanks!&nbsp; For given your precious time for me.<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;<\/h3>\n\n\n\n<p>\u09ac\u09a8\u09cd\u09a7\u09c1\u0997\u09a3, \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u099a\u09be\u0995\u09b0\u09bf\u09a4\u09c7 \u09aa\u09c2\u09b0\u09cd\u09a3 \u09a8\u09bf\u09b7\u09cd\u09a0\u09be, \u09b8\u09a4\u09a4\u09be \u098f\u09ac\u0982 \u09ae\u09be\u09a8\u09b8\u09bf\u0995 \u09b8\u09a8\u09cd\u09a4\u09c1\u09b7\u09cd\u099f\u09bf\u09b0 \u09b8\u09be\u09a5\u09c7 \u0995\u09be\u099c \u0995\u09b0\u09be\u09b0 \u09b8\u09ae\u09af\u09bc \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09be \u0986\u09ae\u09be\u09a6\u09c7\u09b0 \u09ae\u09c2\u09b2\u09ae\u09a8\u09cd\u09a4\u09cd\u09b0 \u09a8\u09af\u09bc\u0964 \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u0986\u099c\u0995\u09be\u09b2 (\u09af\u09a6\u09bf\u0993 \u09b8\u09ac \u09ac\u09bf\u09ad\u09be\u0997\u09c7 \u09a8\u09af\u09bc) \u0995\u09be\u099c\u09c7\u09b0 \u09aa\u09b0\u09bf\u09ac\u09c7\u09b6, \u09b8\u09ae\u09af\u09bc \u098f\u09ac\u0982 \u09ac\u09bf\u09b6\u09c7\u09b7 \u0995\u09b0\u09c7 \u09b8\u09cd\u09ac\u09c0\u0995\u09c3\u09a4\u09bf\u09b0 \u09ac\u09bf\u09b7\u09af\u09bc\u099f\u09bf \u0995\u0996\u09a8\u0993 \u0995\u0996\u09a8\u0993 \u0986\u09ae\u09be\u09a6\u09c7\u09b0 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u0995\u09a5\u09be \u09ad\u09be\u09ac\u09a4\u09c7 \u09ac\u09be\u09a7\u09cd\u09af \u0995\u09b0\u09c7\u0964 \u09a4\u09ac\u09c7, \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u09a4\u0996\u09a8\u0987 \u09af\u0996\u09a8 \u098f\u099f\u09bf \u09a8\u09bf\u09af\u09bc\u09ae \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u09af\u09cb\u0997\u09cd\u09af\u09a4\u09be\u09b8\u09ae\u09cd\u09aa\u09a8\u09cd\u09a8 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6 \u09aa\u09c2\u09b0\u09a3 \u0995\u09b0\u09ac\u09c7\u0964<\/p>\n\n\n\n<p>\u0986\u09b0 \u0995\u09a5\u09be \u09a8\u09be \u09ac\u09be\u09a1\u09bc\u09bf\u09af\u09bc\u09c7, \u099a\u09b2\u09c1\u09a8 \u09ad\u09be\u09b0\u09a4 \u09b8\u09b0\u0995\u09be\u09b0\u09c7\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u0995\u09b0\u09cd\u09ae\u09b0\u09a4 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09c7 \u0995\u09bf\u099b\u09c1 \u09a4\u09a5\u09cd\u09af \u099c\u09c7\u09a8\u09c7 \u09a8\u09c7\u0993\u09af\u09bc\u09be \u09af\u09be\u0995\u0964<\/p>\n\n\n\n<p>\u09e7. \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09c0?<\/p>\n\n\n\n<p>\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 (VR) \u09ae\u09be\u09a8\u09c7 \u09b9\u09b2\u09cb \u098f\u0995\u099c\u09a8 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u09a4\u09be\u09b0 \u09a8\u09bf\u099c\u09c7\u09b0 \u0987\u099a\u09cd\u099b\u09be\u09af\u09bc \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09ac\u09af\u09bc\u09b8\u09c7\u09b0 \u0986\u0997\u09c7\u0987 \u099a\u09be\u0995\u09b0\u09bf \u099b\u09c7\u09a1\u09bc\u09c7 \u09a6\u09c7\u0993\u09af\u09bc\u09be\u2014\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be \u09a4\u09be\u0995\u09c7 \u09ac\u09be\u09a7\u09cd\u09af \u0995\u09b0\u09c7\u099b\u09c7\u09a8 \u09ac\u09b2\u09c7 \u09a8\u09af\u09bc\u0964<\/p>\n\n\n\n<p>\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u09b9\u09b2\u09cb \u09af\u0996\u09a8 \u098f\u0995\u099c\u09a8 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be\u09b0 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u0995\u09cb\u09a8\u09cb \u09aa\u09cd\u09b0\u0995\u09b2\u09cd\u09aa\u09c7\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u099a\u09be\u0995\u09b0\u09bf \u09a5\u09c7\u0995\u09c7 \u09a4\u09be\u09a1\u09bc\u09be\u09a4\u09be\u09a1\u09bc\u09bf \u0985\u09ac\u09b8\u09b0 \u09a8\u09c7\u0993\u09af\u09bc\u09be\u09b0 \u09b8\u09bf\u09a6\u09cd\u09a7\u09be\u09a8\u09cd\u09a4 \u09a8\u09c7\u09a8\u0964<\/p>\n\n\n\n<p>_________________________________________<\/p>\n\n\n\n<p>\u09e8. \u098f\u0995\u099c\u09a8 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u0995\u09c7\u09a8 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09c7\u09a8?<\/p>\n\n\n\n<p>\u098f\u099f\u09bf \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09b0 \u09a8\u09bf\u099c\u09b8\u09cd\u09ac \u09aa\u099b\u09a8\u09cd\u09a6, \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 \u09a8\u09af\u09bc, \u09a4\u09ac\u09c7 \u09b8\u09cd\u09ac\u09be\u09ad\u09be\u09ac\u09bf\u0995 \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09ac\u09af\u09bc\u09b8\u09c7\u09b0 \u0986\u0997\u09c7\u0964 \u09a8\u09bf\u09ae\u09cd\u09a8\u09b2\u09bf\u0996\u09bf\u09a4 \u0995\u09be\u09b0\u09a3\u0997\u09c1\u09b2\u09bf \u09ad\u09bf\u0986\u09b0 (VR)-\u098f\u09b0 \u0995\u09be\u09b0\u09a3 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7:-<\/p>\n\n\n\n<p>\u2022 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf\u0997\u09a4 \u0995\u09be\u09b0\u09a3 (\u09b8\u09cd\u09ac\u09be\u09b8\u09cd\u09a5\u09cd\u09af, \u09aa\u09b0\u09bf\u09ac\u09be\u09b0)<\/p>\n\n\n\n<p>\u2022 \u09ac\u09cd\u09af\u09ac\u09b8\u09be \u09b6\u09c1\u09b0\u09c1 \u0995\u09b0\u09be\u09b0 \u0987\u099a\u09cd\u099b\u09be<\/p>\n\n\n\n<p>\u2022 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u099a\u09be\u09aa \u09ac\u09be \u0985\u09b8\u09a8\u09cd\u09a4\u09cb\u09b7<\/p>\n\n\n\n<p>\u2022 \u0987\u09a4\u09cb\u09ae\u09a7\u09cd\u09af\u09c7 \u0985\u09b0\u09cd\u099c\u09bf\u09a4 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09a8\u09bf\u09b0\u09be\u09aa\u09a4\u09cd\u09a4\u09be<\/p>\n\n\n\n<p>\u09e9. \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7 \u0995\u09c0 \u0995\u09c0 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc?<\/p>\n\n\n\n<p>\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 (VRS) \u0985\u09a7\u09c0\u09a8\u09c7 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09b0\u09be \u09af\u09c7 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be\u0997\u09c1\u09b2\u09cb \u09aa\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u09a8:<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0995\u09cd\u09b7\u09a4\u09bf\u09aa\u09c2\u09b0\u09a3<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u09aa\u09cd\u09b0\u09ad\u09bf\u09a1\u09c7\u09a8\u09cd\u099f \u09ab\u09be\u09a8\u09cd\u09a1 (PF)<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u09aa\u09c7\u09a8\u09b6\u09a8 (\u09af\u09a6\u09bf \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09af\u09bc)<\/p>\n\n\n\n<p>\uf0d8 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0995\u09cd\u09b7\u09a4\u09bf\u09aa\u09c2\u09b0\u09a3:<\/p>\n\n\n\n<p>\u098f\u099f\u09bf \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be\u09b0 \u09aa\u0995\u09cd\u09b7 \u09a5\u09c7\u0995\u09c7 \u09b8\u09c7\u0987 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u0995\u09c7 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5, \u09af\u09bf\u09a8\u09bf \u09b8\u09be\u09a7\u09be\u09b0\u09a3 \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u099a\u09be\u0995\u09b0\u09bf \u099a\u09be\u09b2\u09bf\u09af\u09bc\u09c7 \u09af\u09be\u0993\u09af\u09bc\u09be\u09b0 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09c7 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09c7\u09a8\u0964<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0989\u09a6\u09cd\u09a6\u09c7\u09b6\u09cd\u09af<\/p>\n\n\n\n<p>\u2022 \u09ad\u09ac\u09bf\u09b7\u09cd\u09af\u09a4\u09c7\u09b0 \u09ac\u09c7\u09a4\u09a8 \u09b9\u09be\u09b0\u09be\u09a8\u09cb\u09b0 \u0995\u09cd\u09b7\u09a4\u09bf\u09aa\u09c2\u09b0\u09a3 \u09a6\u09c7\u0993\u09af\u09bc\u09be<\/p>\n\n\n\n<p>\u2022 \u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u0986\u0997\u09c7 \u099a\u09be\u0995\u09b0\u09bf \u099b\u09be\u09a1\u09bc\u09be\u09b0 \u09aa\u09b0 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09a8\u09bf\u09b0\u09be\u09aa\u09a4\u09cd\u09a4\u09be \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be<\/p>\n\n\n\n<p>\u2022 \u0995\u09b0\u09cd\u09ae\u09c0\u09a6\u09c7\u09b0 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7 (VRS) \u0989\u09ce\u09b8\u09be\u09b9\u09bf\u09a4 \u0995\u09b0\u09be<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0995\u09c0\u09ad\u09be\u09ac\u09c7 \u098f\u099f\u09bf \u0997\u09a3\u09a8\u09be \u0995\u09b0\u09be \u09b9\u09af\u09bc<\/p>\n\n\n\n<p>\u09ac\u09bf\u09ad\u09bf\u09a8\u09cd\u09a8 \u09b8\u0982\u09b8\u09cd\u09a5\u09be \u09b8\u09be\u09ae\u09be\u09a8\u09cd\u09af \u09ad\u09bf\u09a8\u09cd\u09a8 \u09b8\u09c2\u09a4\u09cd\u09b0 \u0985\u09a8\u09c1\u09b8\u09b0\u09a3 \u0995\u09b0\u09c7, \u09a4\u09ac\u09c7 \u09b8\u09ac\u099a\u09c7\u09af\u09bc\u09c7 \u09aa\u09cd\u09b0\u099a\u09b2\u09bf\u09a4 \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf\u0997\u09c1\u09b2\u09cb \u09b9\u09b2\u09cb:<\/p>\n\n\n\n<p>\u09e7. \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09c7\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u09a4\u09c7<\/p>\n\n\n\n<p>\ud83d\udc49 \u09e7\u09eb \u09a6\u09bf\u09a8\u09c7\u09b0 \u09ac\u09c7\u09a4\u09a8 \u00d7 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09aa\u09c2\u09b0\u09cd\u09a3 \u09ac\u099b\u09b0<\/p>\n\n\n\n<p>\u09e8. \u0985\u09ac\u09b6\u09bf\u09b7\u09cd\u099f \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09c7\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u09a4\u09c7<\/p>\n\n\n\n<p>\ud83d\udc49 \u09ac\u09c7\u09a4\u09a8 \u00d7 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u0985\u09ac\u09b6\u09bf\u09b7\u09cd\u099f \u09ae\u09be\u09b8<\/p>\n\n\n\n<p>\u2714\ufe0f \u099a\u09c2\u09a1\u09bc\u09be\u09a8\u09cd\u09a4 \u0985\u09b0\u09cd\u09a5\u09c7\u09b0 \u09a8\u09bf\u09af\u09bc\u09ae<\/p>\n\n\n\n<p>\u0995\u09b0\u09cd\u09ae\u09c0 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u0989\u09aa\u09b0\u09c7\u09b0 \u09a6\u09c1\u099f\u09bf\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u09af\u09c7\u099f\u09bf \u0995\u09ae, \u09b8\u09c7\u099f\u09bf\u0987 \u09aa\u09be\u09a8\u0964<\/p>\n\n\n\n<p>\ud83d\udd39 \u201c\u09ac\u09c7\u09a4\u09a8\u201d-\u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u0995\u09c0 \u0995\u09c0 \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4?<\/p>\n\n\n\n<p>\u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4:<\/p>\n\n\n\n<p>\u2022 \u09ae\u09c2\u09b2 \u09ac\u09c7\u09a4\u09a8<\/p>\n\n\n\n<p>\u2022 \u09ae\u09b9\u09be\u09b0\u09cd\u0998 \u09ad\u09be\u09a4\u09be (DA)<\/p>\n\n\n\n<p>\u274c \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 \u09a8\u09af\u09bc:<\/p>\n\n\n\n<p>\u2022 \u09ac\u09cb\u09a8\u09be\u09b8<\/p>\n\n\n\n<p>\u2022 \u0993\u09ad\u09be\u09b0\u099f\u09be\u0987\u09ae<\/p>\n\n\n\n<p>\u2022 \u09ac\u09be\u09a1\u09bc\u09bf \u09ad\u09be\u09a1\u09bc\u09be \u09ad\u09be\u09a4\u09be (HRA), \u09ad\u09cd\u09b0\u09ae\u09a3 \u09ad\u09be\u09a4\u09be \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u09b0 \u09ae\u09a4\u09cb \u09ad\u09be\u09a4\u09be<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0985\u09b0\u09cd\u09a5 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8\u09c7\u09b0 \u09aa\u09a6\u09cd\u09a7\u09a4\u09bf<\/p>\n\n\n\n<p>\u2022 \u098f\u0995 \u0995\u09bf\u09b8\u09cd\u09a4\u09bf\u09a4\u09c7 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc (\u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u09aa\u09c7\u09ae\u09c7\u09a8\u09cd\u099f)<\/p>\n\n\n\n<p>\u2022 \u09aa\u09c7\u09a8\u09b6\u09a8\u09c7\u09b0 \u09ae\u09a4\u09cb \u09ae\u09be\u09b8\u09bf\u0995 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc \u09a8\u09be<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0995\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be (\u09aa\u09b0\u09c0\u0995\u09cd\u09b7\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \ud83d\udcd8)<\/p>\n\n\n\n<p>\u2022 \u09ad\u09be\u09b0\u09a4\u09c7\u09b0 \u0986\u09af\u09bc\u0995\u09b0 \u0986\u0987\u09a8\u09c7\u09b0 \u09a7\u09be\u09b0\u09be \u09e7\u09e6(\u09e7\u09e6\u09b8\u09bf) \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u0995\u09b0 \u099b\u09be\u09a1\u09bc \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09af\u09bc<\/p>\n\n\n\n<p>\u2022 \u099b\u09be\u09a1\u09bc\u09c7\u09b0 \u09b8\u09c0\u09ae\u09be: \u20b9\u09eb,\u09e6\u09e6,\u09e6\u09e6\u09e6 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/p>\n\n\n\n<p>\u2022 \u0985\u09ac\u09b6\u09bf\u09b7\u09cd\u099f \u0985\u09b0\u09cd\u09a5 (\u09af\u09a6\u09bf \u09a5\u09be\u0995\u09c7) \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09ac\u09b8\u09b0 (VRS)-\u098f\u09b0 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0 (\u0995\u09b0 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be\u09b0 \u099c\u09a8\u09cd\u09af)<\/p>\n\n\n\n<p>\u2022 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u0995\u09c7 \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u099a\u09be\u0995\u09b0\u09bf \u09b8\u09ae\u09cd\u09aa\u09a8\u09cd\u09a8 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7 \u0985\u09a5\u09ac\u09be<\/p>\n\n\n\n<p>\u2022 \u09ac\u09af\u09bc\u09b8 \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u09ea\u09e6 \u09ac\u099b\u09b0 \u09ac\u09be \u09a4\u09be\u09b0 \u09ac\u09c7\u09b6\u09bf \u09b9\u09a4\u09c7 \u09b9\u09ac\u09c7<\/p>\n\n\n\n<p>\u2022 \u09b8\u09cd\u0995\u09bf\u09ae\u099f\u09bf \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u0985\u09a8\u09c1\u09b8\u09b0\u09a3 \u0995\u09b0\u09ac\u09c7<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be\u09b8\u09ae\u09c2\u09b9<\/p>\n\n\n\n<p>\u2022 \u09a4\u09be\u09ce\u0995\u09cd\u09b7\u09a3\u09bf\u0995 \u09ac\u09a1\u09bc \u0985\u0999\u09cd\u0995\u09c7\u09b0 \u09a8\u0997\u09a6 \u0985\u09b0\u09cd\u09a5 \ud83d\udcb0<\/p>\n\n\n\n<p>\u2022 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09b8\u09b9\u09be\u09af\u09bc\u09a4\u09be \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09af\u09bc\u09bf\u0995 \u09ac\u09be \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf\u0997\u09a4 \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u099c\u09a8\u09c7<\/p>\n\n\n\n<p>\u2022 \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u0985\u09aa\u09c7\u0995\u09cd\u09b7\u09be \u0995\u09b0\u09be\u09b0 \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u099c\u09a8 \u09a8\u09c7\u0987<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0985\u09b8\u09c1\u09ac\u09bf\u09a7\u09be\u09b8\u09ae\u09c2\u09b9<\/p>\n\n\n\n<p>\u2022 \u09a8\u09bf\u09af\u09bc\u09ae\u09bf\u09a4 \u09ae\u09be\u09b8\u09bf\u0995 \u0986\u09af\u09bc \u09b9\u09be\u09b0\u09be\u09a8\u09cb<\/p>\n\n\n\n<p>\u2022 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5 \u0985\u09aa\u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0\u09c7\u09b0 \u099d\u09c1\u0981\u0995\u09bf<\/p>\n\n\n\n<p>\u2022 \u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0\u09a4\u09c7 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u0995\u09cb\u09a8\u09cb \u09a8\u09bf\u09b0\u09be\u09aa\u09a4\u09cd\u09a4\u09be \u09a8\u09be \u09a5\u09be\u0995\u09be<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0989\u09a6\u09be\u09b9\u09b0\u09a3 (\u09b8\u09b9\u099c)<\/p>\n\n\n\n<p>\u2022 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6: \u09e8\u09eb \u09ac\u099b\u09b0<\/p>\n\n\n\n<p>\u2022 \u09ae\u09be\u09b8\u09bf\u0995 \u09ac\u09c7\u09a4\u09a8: \u20b9\u09eb\u09e6,\u09e6\u09e6\u09e6<\/p>\n\n\n\n<p>\ud83d\udc49 \u09b9\u09bf\u09b8\u09be\u09ac:<\/p>\n\n\n\n<p>\u2022 \u09e7\u09eb \u09a6\u09bf\u09a8\u09c7\u09b0 \u09ac\u09c7\u09a4\u09a8 = \u09e8\u09eb,\u09e6\u09e6\u09e6<\/p>\n\n\n\n<p>\u2022 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5 = \u09e8\u09eb,\u09e6\u09e6\u09e6 \u00d7 \u09e8\u09eb = \u09ec,\u09e8\u09eb,\u09e6\u09e6\u09e6<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\uf0d8 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf :<\/p>\n\n\n\n<p>\ud83d\udd39 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u0995\u09c0?<\/p>\n\n\n\n<p>\u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u09b9\u09b2\u09cb \u098f\u0995\u099f\u09bf \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5 \u09af\u09be \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be \u098f\u0995\u099c\u09a8 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u0995\u09c7 \u09a4\u09be\u09b0 \u09a6\u09c0\u09b0\u09cd\u0998\u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09c0 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09aa\u09c1\u09b0\u09b8\u09cd\u0995\u09be\u09b0 \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u099a\u09be\u0995\u09b0\u09bf \u099b\u09be\u09a1\u09bc\u09be\u09b0 \u09b8\u09ae\u09af\u09bc (\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09ae\u09c2\u09b2\u0995 \u0985\u09ac\u09b8\u09b0 \u09b8\u09b9) \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09c7\u09a8\u0964<\/p>\n\n\n\n<p>_________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0995\u09bf \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af?<\/p>\n\n\n\n<p>\u2705 \u09b9\u09cd\u09af\u09be\u0981 \u2014 \u09af\u09c7 \u09b8\u0995\u09b2 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09c7\u09a8, \u09a4\u09be\u0981\u09b0\u09be \u09b6\u09b0\u09cd\u09a4 \u09aa\u09c2\u09b0\u09a3 \u09b8\u09be\u09aa\u09c7\u0995\u09cd\u09b7\u09c7 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u09aa\u09be\u0993\u09af\u09bc\u09be\u09b0 \u09af\u09cb\u0997\u09cd\u09af\u0964<\/p>\n\n\n\n<p>\ud83d\udd39 \u09af\u09cb\u0997\u09cd\u09af\u09a4\u09be\u09b0 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0<\/p>\n\n\n\n<p>\u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0986\u0987\u09a8, \u09e7\u09ef\u09ed\u09e8 \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0:<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u09a8\u09cd\u09af\u09c2\u09a8\u09a4\u09ae \u09eb \u09ac\u099b\u09b0\u09c7\u09b0 \u09a8\u09bf\u09b0\u09ac\u099a\u09cd\u099b\u09bf\u09a8\u09cd\u09a8 \u099a\u09be\u0995\u09b0\u09bf \u0986\u09ac\u09b6\u09cd\u09af\u0995<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u09aa\u09a6\u09a4\u09cd\u09af\u09be\u0997, \u0985\u09ac\u09b8\u09b0, \u09ac\u09be \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 (VRS) \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af<\/p>\n\n\n\n<p>\u2022 \u2757 \u09ac\u09cd\u09af\u09a4\u09bf\u0995\u09cd\u09b0\u09ae: \u09ae\u09c3\u09a4\u09cd\u09af\u09c1 \u09ac\u09be \u0985\u0995\u09cd\u09b7\u09ae\u09a4\u09be\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u099c\u09a8 \u09a8\u09c7\u0987<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf\u09b0 \u09b8\u09c2\u09a4\u09cd\u09b0 (\u0985\u09a4\u09cd\u09af\u09a8\u09cd\u09a4 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \ud83d\udcd8)<\/p>\n\n\n\n<p>\ud83d\udc49 \u0985\u09a7\u09bf\u0995\u09be\u0982\u09b6 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09b0 \u099c\u09a8\u09cd\u09af:<\/p>\n\n\n\n<p>\u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf = \u09e7\u09eb\/\u09e8\u09ec \u00d7 \u09b8\u09b0\u09cd\u09ac\u09b6\u09c7\u09b7 \u09aa\u09cd\u09b0\u09be\u09aa\u09cd\u09a4 \u09ac\u09c7\u09a4\u09a8 \u00d7 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ac\u099b\u09b0<\/p>\n\n\n\n<p>\u2022 \u09e7\u09eb = \u09e7\u09eb \u09a6\u09bf\u09a8\u09c7\u09b0 \u09ac\u09c7\u09a4\u09a8<\/p>\n\n\n\n<p>\u2022 \u09e8\u09ec = \u098f\u0995 \u09ae\u09be\u09b8\u09c7\u09b0 \u0995\u09b0\u09cd\u09ae\u09a6\u09bf\u09ac\u09b8<\/p>\n\n\n\n<p>\u2022 \u09ac\u09c7\u09a4\u09a8 = \u09ae\u09c2\u09b2 \u09ac\u09c7\u09a4\u09a8 + \u09a1\u09bf\u098f<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0989\u09a6\u09be\u09b9\u09b0\u09a3<\/p>\n\n\n\n<p>\u2022 \u09b6\u09c7\u09b7 \u09ac\u09c7\u09a4\u09a8 = \u20b9\u09ea\u09e6,\u09e6\u09e6\u09e6<\/p>\n\n\n\n<p>\u2022 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6 = \u09e8\u09e6 \u09ac\u099b\u09b0<\/p>\n\n\n\n<p>\ud83d\udc49 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf = (\u09e7\u09eb\/\u09e8\u09ec \u00d7 \u09ea\u09e6,\u09e6\u09e6\u09e6 \u00d7 \u09e8\u09e6)<\/p>\n\n\n\n<p>= \u20b9\u09ea,\u09ec\u09e7,\u09eb\u09e9\u09ee (\u0986\u09a8\u09c1\u09ae\u09be\u09a8\u09bf\u0995)<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09b8\u09c0\u09ae\u09be (\u09aa\u09b0\u09c0\u0995\u09cd\u09b7\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3)<\/p>\n\n\n\n<p>\u2022 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u09b8\u09c0\u09ae\u09be = \u20b9\u09e8\u09e6,\u09e6\u09e6,\u09e6\u09e6\u09e6 (\u09ad\u09be\u09b0\u09a4\u09c7\u09b0 \u09b8\u09b0\u09cd\u09ac\u09b6\u09c7\u09b7 \u09a8\u09bf\u09af\u09bc\u09ae \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0)<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0995\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be<\/p>\n\n\n\n<p>\u2022 \u09aa\u09cd\u09b0\u09be\u09aa\u09cd\u09a4 \u0997\u09cd\u09b0\u09cd\u09af\u09be\u099a\u09c1\u0987\u099f\u09bf \u20b9\u09e8\u09e6 \u09b2\u0995\u09cd\u09b7 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 (\u09ac\u09c7\u09b6\u09bf\u09b0\u09ad\u09be\u0997 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09b0 \u099c\u09a8\u09cd\u09af)<\/p>\n\n\n\n<p>\u2022 \u098f\u09b0 \u0989\u09aa\u09b0\u09c7\u09b0 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09ae\u09c2\u09b2 \u09ac\u09c8\u09b6\u09bf\u09b7\u09cd\u099f\u09cd\u09af<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc (\u098f\u0995\u09ae\u09c1\u09a0\u09cb)<\/p>\n\n\n\n<p>\u2022 \ud83d\udcc5 \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09c7\u09b0 \u0989\u09aa\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf \u0995\u09b0\u09c7<\/p>\n\n\n\n<p>\u2022 \ud83d\udcc9 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u09b2\u09be\u09ad\u09c7\u09b0 \u09b8\u09be\u09a5\u09c7 \u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09bf\u09a4 \u09a8\u09af\u09bc<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09b0 \u0986\u0987\u09a8\u0997\u09a4 \u0985\u09a7\u09bf\u0995\u09be\u09b0<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udccc<\/p>\n\n\n\n<p>\u2022 \u09a8\u09cd\u09af\u09c2\u09a8\u09a4\u09ae \u09eb \u09ac\u099b\u09b0\u09c7\u09b0 \u099a\u09be\u0995\u09b0\u09bf \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09ab\u09b0\u09cd\u09ae\u09c1\u09b2\u09be \u09e7\u09eb\/\u09e8\u09ec \u09a8\u09bf\u09af\u09bc\u09ae \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09b8\u09c0\u09ae\u09be \u20b9\u09e8\u09e6 \u09b2\u0995\u09cd\u09b7 \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 (VRS) \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u2714\ufe0f<\/p>\n\n\n\n<p>\uf0d8 \u09aa\u09cd\u09b0\u09ad\u09bf\u09a1\u09c7\u09a8\u09cd\u099f \u09ab\u09be\u09a8\u09cd\u09a1 (PF) :<\/p>\n\n\n\n<p>\ud83d\udd39 \u09aa\u09cd\u09b0\u09ad\u09bf\u09a1\u09c7\u09a8\u09cd\u099f \u09ab\u09be\u09a8\u09cd\u09a1 (PF) \u0995\u09c0?<\/p>\n\n\n\n<p>\u09aa\u09cd\u09b0\u09ad\u09bf\u09a1\u09c7\u09a8\u09cd\u099f \u09ab\u09be\u09a8\u09cd\u09a1 (PF) \u09b9\u09b2\u09cb \u098f\u0995\u099f\u09bf \u0985\u09ac\u09b8\u09b0\u0995\u09be\u09b2\u09c0\u09a8 \u09b8\u099e\u09cd\u099a\u09af\u09bc \u09aa\u09cd\u09b0\u0995\u09b2\u09cd\u09aa \u09af\u09c7\u0996\u09be\u09a8\u09c7 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u098f\u09ac\u0982 \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be \u0989\u09ad\u09af\u09bc\u0987 \u09ae\u09be\u09b8\u09bf\u0995 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u09a4\u09c7 \u0985\u09b0\u09cd\u09a5 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09c7\u09a8 \u098f\u09ac\u0982 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u09af\u0996\u09a8 \u099a\u09be\u0995\u09b0\u09bf \u099b\u09c7\u09a1\u09bc\u09c7 \u09a6\u09c7\u09a8 (\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09ae\u09c2\u09b2\u0995 \u0985\u09ac\u09b8\u09b0 \u09b8\u09b9), \u09a4\u0996\u09a8 \u09b8\u09c7\u0987 \u0985\u09b0\u09cd\u09a5 \u09a4\u09be\u0995\u09c7 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc\u0964<\/p>\n\n\n\n<p>\u09ad\u09be\u09b0\u09a4\u09c7, \u098f\u099f\u09bf \u09aa\u09cd\u09b0\u09a7\u09be\u09a8\u09a4 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u09ad\u09ac\u09bf\u09b7\u09cd\u09af \u09a4\u09b9\u09ac\u09bf\u09b2 \u098f\u09ac\u0982 \u09ac\u09bf\u09ac\u09bf\u09a7 \u09ac\u09bf\u09a7\u09be\u09a8 \u0986\u0987\u09a8, \u09e7\u09ef\u09eb\u09e8 \u09a6\u09cd\u09ac\u09be\u09b0\u09be \u09aa\u09b0\u09bf\u099a\u09be\u09b2\u09bf\u09a4 \u09b9\u09af\u09bc\u0964<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0\u09c7 (VRS) \u09aa\u09bf\u098f\u09ab<\/p>\n\n\n\n<p>\u2705 \u09af\u0996\u09a8 \u0995\u09cb\u09a8\u09cb \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09c7\u09a8, \u09a4\u0996\u09a8 \u09a4\u09bf\u09a8\u09bf \u09aa\u09be\u09b0\u09c7\u09a8:<\/p>\n\n\n\n<p>\u2022 \u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u09cd\u09a3 \u09aa\u09bf\u098f\u09ab \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09a4\u09c1\u09b2\u09c7 \u09a8\u09bf\u09a4\u09c7<\/p>\n\n\n\n<p>\u0985\u09a5\u09ac\u09be<\/p>\n\n\n\n<p>\u2022 \u098f\u099f\u09bf \u0985\u09a8\u09cd\u09af \u099a\u09be\u0995\u09b0\u09bf\u09a4\u09c7 \u09b8\u09cd\u09a5\u09be\u09a8\u09be\u09a8\u09cd\u09a4\u09b0 \u0995\u09b0\u09a4\u09c7 (\u09af\u09a6\u09bf \u09a4\u09bf\u09a8\u09bf \u09aa\u09b0\u09c7 \u09af\u09cb\u0997\u09a6\u09be\u09a8 \u0995\u09b0\u09c7\u09a8)<\/p>\n\n\n\n<p>\ud83d\udd39 \u0985\u09ac\u09a6\u09be\u09a8 (\u09aa\u09cd\u09b0\u09be\u09a5\u09ae\u09bf\u0995 \u09a7\u09be\u09b0\u09a3\u09be)<\/p>\n\n\n\n<p>\u2022 \ud83d\udc68\ud83d\udcbc \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0: \u09ae\u09c2\u09b2 \u09ac\u09c7\u09a4\u09a8 + \u09a1\u09bf\u098f-\u098f\u09b0 \u09e7\u09e8%<\/p>\n\n\n\n<p>\u2022 \ud83c\udfe2 \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be: \u09ae\u09c2\u09b2 \u09ac\u09c7\u09a4\u09a8 + \u09a1\u09bf\u098f-\u098f\u09b0 \u09e7\u09e8%<\/p>\n\n\n\n<p>o \u098f\u09b0 \u098f\u0995\u099f\u09bf \u0985\u0982\u09b6 \u09aa\u09bf\u098f\u09ab-\u098f \u09af\u09be\u09af\u09bc<\/p>\n\n\n\n<p>o \u098f\u09b0 \u098f\u0995\u099f\u09bf \u0985\u0982\u09b6 \u09aa\u09c7\u09a8\u09b6\u09a8 (\u0987\u09aa\u09bf\u098f\u09b8)-\u098f \u09af\u09be\u09af\u09bc<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09b8\u09ae\u09af\u09bc \u0986\u09aa\u09a8\u09bf \u09af\u09c7 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0985\u09b0\u09cd\u09a5 \u09aa\u09be\u09a8<\/p>\n\n\n\n<p>\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09b8\u09ae\u09af\u09bc, \u0986\u09aa\u09a8\u09bf \u09aa\u09be\u09a8:<\/p>\n\n\n\n<p>\u09e7. \ud83d\udcb0 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09b0 \u0985\u09ac\u09a6\u09be\u09a8<\/p>\n\n\n\n<p>\u09e8. \ud83d\udcb0 \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be\u09b0 \u0985\u09ac\u09a6\u09be\u09a8<\/p>\n\n\n\n<p>\u09e9. \ud83d\udcc8 \u0985\u09b0\u09cd\u099c\u09bf\u09a4 \u09b8\u09c1\u09a6<\/p>\n\n\n\n<p>\ud83d\udc49 \u09ae\u09cb\u099f = \u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u09cd\u09a3 \u09aa\u09bf\u098f\u09ab \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09aa\u09c7\u09a8\u09b6\u09a8 (\u0987\u09aa\u09bf\u098f\u09b8) \u09b8\u09c1\u09ac\u09bf\u09a7\u09be<\/p>\n\n\n\n<p>\u2022 \u0986\u09aa\u09a8\u09be\u09b0 \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u099a\u09be\u0995\u09b0\u09bf \u09a5\u09be\u0995\u09b2\u09c7, \u0986\u09aa\u09a8\u09bf \u0987\u09aa\u09bf\u098f\u09b8-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u09aa\u09c7\u09a8\u09b6\u09a8\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09af\u09cb\u0997\u09cd\u09af\u0964<\/p>\n\n\n\n<p>\u2022 \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u0995\u09ae \u09b9\u09b2\u09c7 \u2192 \u0986\u09aa\u09a8\u09bf \u0989\u09a4\u09cd\u09a4\u09cb\u09b2\u09a8 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be (\u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5) \u09aa\u09be\u09ac\u09c7\u09a8\u0964<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0995\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be (\u0985\u09a4\u09cd\u09af\u09a8\u09cd\u09a4 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \ud83d\udcd8)<\/p>\n\n\n\n<p>\u09aa\u09bf\u098f\u09ab \u0989\u09a4\u09cd\u09a4\u09cb\u09b2\u09a8 \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u09af\u09a6\u09bf:<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u0986\u09aa\u09a8\u09bf \u09eb \u09ac\u099b\u09b0\u09c7\u09b0 \u09a8\u09bf\u09b0\u09ac\u099a\u09cd\u099b\u09bf\u09a8\u09cd\u09a8 \u099a\u09be\u0995\u09b0\u09bf \u09b8\u09ae\u09cd\u09aa\u09a8\u09cd\u09a8 \u0995\u09b0\u09c7\u099b\u09c7\u09a8<\/p>\n\n\n\n<p>\u274c \u09af\u09a6\u09bf \u09eb \u09ac\u099b\u09b0\u09c7\u09b0 \u0995\u09ae \u09b9\u09af\u09bc:<\/p>\n\n\n\n<p>\u2022 \u098f\u0987 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0985\u09b0\u09cd\u09a5 \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7<\/p>\n\n\n\n<p>\ud83d\udd39 \u099f\u09be\u0995\u09be \u09a4\u09cb\u09b2\u09be\u09b0 \u09ac\u09bf\u0995\u09b2\u09cd\u09aa<\/p>\n\n\n\n<p>VRS-\u098f\u09b0 \u09aa\u09b0\u09c7:<\/p>\n\n\n\n<p>\u2022 \u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u09cd\u09a3 \u099f\u09be\u0995\u09be \u09a4\u09cb\u09b2\u09be<\/p>\n\n\n\n<p>\u2022 \u0986\u0982\u09b6\u09bf\u0995 \u099f\u09be\u0995\u09be \u09a4\u09cb\u09b2\u09be (\u0995\u09bf\u099b\u09c1 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7)<\/p>\n\n\n\n<p>\u2022 \u09a8\u09a4\u09c1\u09a8 \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be\u09b0 \u0995\u09be\u099b\u09c7 \u09b8\u09cd\u09a5\u09be\u09a8\u09be\u09a8\u09cd\u09a4\u09b0 (UAN \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c7)<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09ae\u09c2\u09b2 \u09ac\u09c8\u09b6\u09bf\u09b7\u09cd\u099f\u09cd\u09af<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u09a8\u09bf\u09b0\u09be\u09aa\u09a6 \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u09b8\u09b9\u09be\u09af\u09bc\u09a4\u09be\u09aa\u09c1\u09b7\u09cd\u099f \u09b8\u099e\u09cd\u099a\u09af\u09bc<\/p>\n\n\n\n<p>\u2022 \ud83d\udcc8 \u09ac\u09be\u09b0\u09cd\u09b7\u09bf\u0995 \u09b8\u09c1\u09a6 \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09af\u09bc<\/p>\n\n\n\n<p>\u2022 \ud83d\udd12 \u09a6\u09c0\u09b0\u09cd\u0998\u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09c0 \u0985\u09ac\u09b8\u09b0\u0995\u09be\u09b2\u09c0\u09a8 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u09aa\u09a6\u09a4\u09cd\u09af\u09be\u0997, \u0985\u09ac\u09b8\u09b0 \u09ac\u09be VRS-\u098f\u09b0 \u09b8\u09ae\u09af\u09bc \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0989\u09a6\u09be\u09b9\u09b0\u09a3<\/p>\n\n\n\n<p>\u2022 \u09ae\u09be\u09b8\u09bf\u0995 \u09ac\u09c7\u09a4\u09a8 (\u09ac\u09c7\u09b8\u09bf\u0995 + \u09a1\u09bf\u098f): \u20b9\u09e9\u09e6,\u09e6\u09e6\u09e6<\/p>\n\n\n\n<p>\u2022 \u09aa\u09bf\u098f\u09ab \u0985\u09ac\u09a6\u09be\u09a8 (\u09e7\u09e8%) = \u20b9\u09e9,\u09ec\u09e6\u09e6 (\u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0)<\/p>\n\n\n\n<p>\u2022 \u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09b0\u09cd\u09a4\u09be \u09b8\u09ae\u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0985\u09b0\u09cd\u09a5 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09c7\u09a8<\/p>\n\n\n\n<p>\u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u09b8\u09be\u09a5\u09c7 \u09b8\u09be\u09a5\u09c7 + \u09b8\u09c1\u09a6 \u2192 \u098f\u0995\u099f\u09bf \u09ac\u09a1\u09bc \u0985\u09ac\u09b8\u09b0\u0995\u09be\u09b2\u09c0\u09a8 \u09a4\u09b9\u09ac\u09bf\u09b2 \ud83d\udcb0<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09aa\u09b0\u09c0\u0995\u09cd\u09b7\u09be\u09b0 \u09ae\u09c2\u09b2 \u09ac\u09bf\u09b7\u09af\u09bc \ud83d\udccc<\/p>\n\n\n\n<p>\u2022 \u09e7\u09e8% \u0985\u09ac\u09a6\u09be\u09a8 \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 VRS-\u098f\u09b0 \u09b8\u09ae\u09af\u09bc \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09eb \u09ac\u099b\u09b0 \u09aa\u09b0 \u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09aa\u09c7\u09a8\u09b6\u09a8 (\u0987\u09aa\u09bf\u098f\u09b8) \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 \u2714\ufe0f<\/p>\n\n\n\n<p>\uf0d8 \u09aa\u09c7\u09a8\u09b6\u09a8 (\u09af\u09a6\u09bf \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09af\u09bc):<\/p>\n\n\n\n<p>\ud83d\udd39 \u09aa\u09c7\u09a8\u09b6\u09a8 \u0995\u09c0?<\/p>\n\n\n\n<p>\u09aa\u09c7\u09a8\u09b6\u09a8 \u09b9\u09b2\u09cb \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 (\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09ae\u09c2\u09b2\u0995 \u0985\u09ac\u09b8\u09b0 \u09b8\u09b9) \u09aa\u09b0 \u098f\u0995\u099c\u09a8 \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u0995\u09c7 \u0986\u09b0\u09cd\u09a5\u09bf\u0995\u09ad\u09be\u09ac\u09c7 \u09b8\u09b9\u09be\u09af\u09bc\u09a4\u09be \u0995\u09b0\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09aa\u09cd\u09b0\u09a6\u09a4\u09cd\u09a4 \u098f\u0995\u099f\u09bf \u09a8\u09bf\u09af\u09bc\u09ae\u09bf\u09a4 \u09ae\u09be\u09b8\u09bf\u0995 \u0986\u09af\u09bc\u0964<\/p>\n\n\n\n<p>\u09ad\u09be\u09b0\u09a4\u09c7, \u098f\u099f\u09bf \u09aa\u09cd\u09b0\u09a7\u09be\u09a8\u09a4 \u098f\u09ae\u09aa\u09cd\u09b2\u09af\u09bc\u09bf\u099c \u09aa\u09c7\u09a8\u09b6\u09a8 \u09b8\u09cd\u0995\u09bf\u09ae (EPS), \u09e7\u09ef\u09ef\u09eb-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u09af\u09bc, \u09af\u09be \u098f\u09ae\u09aa\u09cd\u09b2\u09af\u09bc\u09bf\u099c \u09aa\u09cd\u09b0\u09ad\u09bf\u09a1\u09c7\u09a8\u09cd\u099f \u09ab\u09be\u09a8\u09cd\u09a1\u09b8 \u0985\u09cd\u09af\u09be\u09a8\u09cd\u09a1 \u09ae\u09bf\u09b8\u09c7\u09b2\u09c7\u09a8\u09bf\u09af\u09bc\u09be\u09b8 \u09aa\u09cd\u09b0\u09ad\u09bf\u09b6\u09a8\u09b8 \u0985\u09cd\u09af\u09be\u0995\u09cd\u099f, \u09e7\u09ef\u09eb\u09e8-\u098f\u09b0 \u098f\u0995\u099f\u09bf \u0985\u0982\u09b6\u0964<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 VRS-\u098f \u0995\u09bf \u09aa\u09c7\u09a8\u09b6\u09a8 \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09af\u09bc?<\/p>\n\n\n\n<p>\u2705 \u09b9\u09cd\u09af\u09be\u0981, \u09a4\u09ac\u09c7 \u09b6\u09b0\u09cd\u09a4 \u09aa\u09c2\u09b0\u09a3 \u09b8\u09be\u09aa\u09c7\u0995\u09cd\u09b7\u09c7<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09af\u09cb\u0997\u09cd\u09af\u09a4\u09be\u09b0 \u09b6\u09b0\u09cd\u09a4\u09be\u09ac\u09b2\u09c0<\/p>\n\n\n\n<p>\u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09aa\u09b0 \u09aa\u09c7\u09a8\u09b6\u09a8 \u09aa\u09c7\u09a4\u09c7:<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u0995\u09ae\u09aa\u0995\u09cd\u09b7\u09c7 \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u099a\u09be\u0995\u09b0\u09bf \u09b8\u09ae\u09cd\u09aa\u09a8\u09cd\u09a8 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7<\/p>\n\n\n\n<p>\u2022 \u2714\ufe0f \u09aa\u09c2\u09b0\u09cd\u09a3 \u09aa\u09c7\u09a8\u09b6\u09a8\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09ac\u09af\u09bc\u09b8 \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u09eb\u09ee \u09ac\u099b\u09b0 \u09b9\u09a4\u09c7 \u09b9\u09ac\u09c7<\/p>\n\n\n\n<p>\ud83d\udc49 \u09af\u09a6\u09bf \u0986\u09aa\u09a8\u09bf \u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u0986\u0997\u09c7 \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09c7\u09a8 (\u09eb\u09ee \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8\u09c7\u09b0 \u0986\u0997\u09c7 VRS):<\/p>\n\n\n\n<p>\u2022 \u0986\u09aa\u09a8\u09bf \u09eb\u09e6 \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8 \u09a5\u09c7\u0995\u09c7 \u0986\u0997\u09be\u09ae \u09aa\u09c7\u09a8\u09b6\u09a8 \u09aa\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u09a8, \u09a4\u09ac\u09c7 \u09b9\u09cd\u09b0\u09be\u09b8\u0995\u09c3\u09a4 \u09b9\u09be\u09b0\u09c7<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 VRS-\u098f \u09aa\u09c7\u09a8\u09b6\u09a8\u09c7\u09b0 \u09aa\u09cd\u09b0\u0995\u09be\u09b0\u09ad\u09c7\u09a6<\/p>\n\n\n\n<p>\u09e7. \ud83e\uddd3 \u09b8\u09c1\u09aa\u09be\u09b0\u0985\u09cd\u09af\u09be\u09a8\u09c1\u09af\u09bc\u09c7\u09b6\u09a8 \u09aa\u09c7\u09a8\u09b6\u09a8<\/p>\n\n\n\n<p>\u2022 \u09eb\u09ee \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8\u09c7 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc<\/p>\n\n\n\n<p>\u2022 \u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u09cd\u09a3 \u09aa\u09c7\u09a8\u09b6\u09a8\u09c7\u09b0 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3<\/p>\n\n\n\n<p>\u09e8. \u23f3 \u0986\u0997\u09be\u09ae \u09aa\u09c7\u09a8\u09b6\u09a8<\/p>\n\n\n\n<p>\u2022 \u09eb\u09e6 \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8 \u09a5\u09c7\u0995\u09c7 \u09b6\u09c1\u09b0\u09c1 \u0995\u09b0\u09be \u09af\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7<\/p>\n\n\n\n<p>\u2022 \u09aa\u09c7\u09a8\u09b6\u09a8 \u09b9\u09cd\u09b0\u09be\u09b8 \u09aa\u09be\u09af\u09bc (\u09eb\u09ee \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8\u09c7\u09b0 \u0986\u0997\u09c7 \u09aa\u09cd\u09b0\u09a4\u09bf \u09ac\u099b\u09b0 \u09aa\u09cd\u09b0\u09be\u09af\u09bc \u09ea%)<\/p>\n\n\n\n<p>\u09e9. \ud83d\udcb0 \u0989\u09a4\u09cd\u09a4\u09cb\u09b2\u09a8 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be<\/p>\n\n\n\n<p>\u2022 \u09af\u09a6\u09bf \u099a\u09be\u0995\u09b0\u09bf\u09b0 \u09ae\u09c7\u09af\u09bc\u09be\u09a6 \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u0995\u09ae \u09b9\u09af\u09bc<\/p>\n\n\n\n<p>\u2022 \u0995\u09cb\u09a8\u09cb \u09ae\u09be\u09b8\u09bf\u0995 \u09aa\u09c7\u09a8\u09b6\u09a8 \u09a8\u09c7\u0987<\/p>\n\n\n\n<p>\u2022 \u0986\u09aa\u09a8\u09bf \u098f\u09b0 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09c7 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5 \u09aa\u09be\u09ac\u09c7\u09a8<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09aa\u09c7\u09a8\u09b6\u09a8 \u0995\u09c0\u09ad\u09be\u09ac\u09c7 \u0997\u09a3\u09a8\u09be \u0995\u09b0\u09be \u09b9\u09af\u09bc (\u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \ud83d\udcd8)<\/p>\n\n\n\n<p>\u09ae\u09be\u09b8\u09bf\u0995 \u09aa\u09c7\u09a8\u09b6\u09a8 = \u09aa\u09c7\u09a8\u09b6\u09a8\u09af\u09cb\u0997\u09cd\u09af \u09ac\u09c7\u09a4\u09a8 \u00d7 \u09aa\u09c7\u09a8\u09b6\u09a8\u09af\u09cb\u0997\u09cd\u09af \u099a\u09be\u0995\u09b0\u09bf \/ \u09ed\u09e6<\/p>\n\n\n\n<p>\u09af\u09c7\u0996\u09be\u09a8\u09c7:<\/p>\n\n\n\n<p>\u2022 \u09aa\u09c7\u09a8\u09b6\u09a8\u09af\u09cb\u0997\u09cd\u09af \u09ac\u09c7\u09a4\u09a8 = \u09b6\u09c7\u09b7 \u09ec\u09e6 \u09ae\u09be\u09b8\u09c7\u09b0 \u09ac\u09c7\u09a4\u09a8\u09c7\u09b0 \u0997\u09a1\u09bc<\/p>\n\n\n\n<p>\u2022 \u09aa\u09c7\u09a8\u09b6\u09a8\u09af\u09cb\u0997\u09cd\u09af \u099a\u09be\u0995\u09b0\u09bf = \u09ae\u09cb\u099f \u0995\u09be\u099c\u09c7\u09b0 \u09ac\u099b\u09b0<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u0989\u09a6\u09be\u09b9\u09b0\u09a3<\/p>\n\n\n\n<p>\u2022 \u09aa\u09c7\u09a8\u09b6\u09a8\u09af\u09cb\u0997\u09cd\u09af \u09ac\u09c7\u09a4\u09a8 = \u20b9\u09e7\u09eb,\u09e6\u09e6\u09e6<\/p>\n\n\n\n<p>\u2022 \u099a\u09be\u0995\u09b0\u09bf = \u09e8\u09e6 \u09ac\u099b\u09b0<\/p>\n\n\n\n<p>\ud83d\udc49 \u09aa\u09c7\u09a8\u09b6\u09a8 = (\u09e7\u09eb,\u09e6\u09e6\u09e6 \u00d7 \u09e8\u09e6) \/ \u09ed\u09e6 = \u20b9\u09ea,\u09e8\u09ee\u09eb\/\u09ae\u09be\u09b8 (\u0986\u09a8\u09c1\u09ae\u09be\u09a8\u09bf\u0995)<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09ae\u09c2\u09b2 \u09ac\u09c8\u09b6\u09bf\u09b7\u09cd\u099f\u09cd\u09af<\/p>\n\n\n\n<p>\u2022 \ud83d\udcb0 \u09ae\u09be\u09b8\u09bf\u0995 \u0986\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09aa\u09b0<\/p>\n\n\n\n<p>\u2022 \ud83d\udcc9 \u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u0986\u0997\u09c7 \u0985\u09ac\u09b8\u09b0 \u09a8\u09bf\u09b2\u09c7 \u09b9\u09cd\u09b0\u09be\u09b8 \u09aa\u09be\u09ac\u09c7<\/p>\n\n\n\n<p>\u2022 \ud83d\udd12 \u0986\u099c\u09c0\u09ac\u09a8 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be<\/p>\n\n\n\n<p>\u2022 \ud83d\udc68\ud83d\udc69\ud83d\udc67 \u09ae\u09c3\u09a4\u09cd\u09af\u09c1\u09b0 \u09aa\u09b0 \u09aa\u09be\u09b0\u09bf\u09ac\u09be\u09b0\u09bf\u0995 \u09aa\u09c7\u09a8\u09b6\u09a8 \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09ac\u09c7<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09aa\u09b0\u09c0\u0995\u09cd\u09b7\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09ac\u09bf\u09b7\u09af\u09bc \ud83d\udccc<\/p>\n\n\n\n<p>\u2022 \u09a8\u09cd\u09af\u09c2\u09a8\u09a4\u09ae \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u099a\u09be\u0995\u09b0\u09bf \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09eb\u09ee \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8\u09c7 \u09aa\u09c2\u09b0\u09cd\u09a3 \u09aa\u09c7\u09a8\u09b6\u09a8 \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09eb\u09e6 \u09ac\u099b\u09b0 \u09ac\u09af\u09bc\u09b8 \u09a5\u09c7\u0995\u09c7 \u0986\u0997\u09be\u09ae \u09aa\u09c7\u09a8\u09b6\u09a8 \u2714\ufe0f<\/p>\n\n\n\n<p>\u2022 \u09b8\u09c2\u09a4\u09cd\u09b0-\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u0997\u09a3\u09a8\u09be \u2714\ufe0f<\/p>\n\n\n\n<p>________________________________________<\/p>\n\n\n\n<p>\ud83d\udd39 \u09b8\u0982\u0995\u09cd\u09b7\u09bf\u09aa\u09cd\u09a4\u09b8\u09be\u09b0<\/p>\n\n\n\n<p>\u2022 \u09af\u09a4 \u09ac\u09c7\u09b6\u09bf \u09ac\u099b\u09b0 \u099a\u09be\u0995\u09b0\u09bf = \u09a4\u09a4 \u09ac\u09c7\u09b6\u09bf \u09aa\u09c7\u09a8\u09b6\u09a8<\/p>\n\n\n\n<p>\u2022 \u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u0986\u0997\u09c7 \u0985\u09ac\u09b8\u09b0 = \u09a4\u09a4 \u0995\u09ae \u09aa\u09c7\u09a8\u09b6\u09a8<\/p>\n\n\n\n<p>\u2022 \u09e7\u09e6 \u09ac\u099b\u09b0\u09c7\u09b0 \u0995\u09ae = \u0995\u09cb\u09a8\u09cb \u09aa\u09c7\u09a8\u09b6\u09a8 \u09a8\u09c7\u0987 (\u09b6\u09c1\u09a7\u09c1\u09ae\u09be\u09a4\u09cd\u09b0 \u098f\u0995\u0995\u09be\u09b2\u09c0\u09a8 \u0985\u09b0\u09cd\u09a5)<\/p>\n\n\n\n<p>\u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u09ac\u09a8\u09cd\u09a7\u09c1\u09b0\u09be, \u09af\u09a6\u09bf \u0995\u09c7\u0989 \u09b6\u09c0\u0998\u09cd\u09b0\u0987 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09aa\u09b0\u09bf\u0995\u09b2\u09cd\u09aa\u09a8\u09be \u0995\u09b0\u09c7 \u09a5\u09be\u0995\u09c7\u09a8, \u09a4\u09ac\u09c7 \u09ac\u09bf\u09b7\u09af\u09bc\u099f\u09bf \u09aa\u09c1\u09a8\u09b0\u09cd\u09ac\u09bf\u09ac\u09c7\u099a\u09a8\u09be \u0995\u09b0\u09c7 \u0995\u09af\u09bc\u09c7\u0995 \u09ae\u09be\u09b8 \u0985\u09aa\u09c7\u0995\u09cd\u09b7\u09be \u0995\u09b0\u09be \u09af\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u0985\u09b0\u09cd\u09a5\u09be\u09ce, \u0986\u09b8\u09a8\u09cd\u09a8 \u0985\u09b7\u09cd\u099f\u09ae \u09ac\u09c7\u09a4\u09a8 \u0995\u09ae\u09bf\u09b6\u09a8 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u0993\u09af\u09bc\u09be \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u0985\u09aa\u09c7\u0995\u09cd\u09b7\u09be \u0995\u09b0\u09c1\u09a8 \u098f\u09ac\u0982 \u09ac\u09c7\u09a4\u09a8 \u09ac\u09c3\u09a6\u09cd\u09a7\u09bf\u09b0 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be \u0985\u09ac\u09b6\u09cd\u09af\u0987 \u0985\u09a8\u09c1\u0995\u09c2\u09b2\u09c7 \u09a5\u09be\u0995\u09ac\u09c7\u0964 \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u098f\u099f\u09bf \u099c\u09b0\u09c1\u09b0\u09bf \u099a\u09bf\u0995\u09bf\u09ce\u09b8\u09be\u099c\u09a8\u09bf\u09a4 \u0985\u09a5\u09ac\u09be \u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af \u0985\u09a8\u09bf\u09ac\u09be\u09b0\u09cd\u09af \u09aa\u09b0\u09bf\u09b8\u09cd\u09a5\u09bf\u09a4\u09bf\u09a4\u09c7 \u09a5\u09be\u0995\u09be \u0995\u09b0\u09cd\u09ae\u099a\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09ac\u09b8\u09b0 (VRS) \u09a8\u09af\u09bc\u0964<\/p>\n\n\n\n<p>\u09a0\u09bf\u0995 \u0986\u099b\u09c7! \u09a7\u09a8\u09cd\u09af\u09ac\u09be\u09a6! \u0986\u09ae\u09be\u0995\u09c7 \u0986\u09aa\u09a8\u09be\u09b0 \u09ae\u09c2\u09b2\u09cd\u09af\u09ac\u09be\u09a8 \u09b8\u09ae\u09af\u09bc \u09a6\u09c7\u0993\u09af\u09bc\u09be\u09b0 \u099c\u09a8\u09cd\u09af\u0964<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-0a67841e-7bef-4628-ad80-34f8e228d724\" href=\"https:\/\/simpletoolspro.com\/blog\/wp-content\/uploads\/2026\/03\/VRS.-26.3.26.docx\">VRS. 26.3.26<\/a><a href=\"https:\/\/simpletoolspro.com\/blog\/wp-content\/uploads\/2026\/03\/VRS.-26.3.26.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0a67841e-7bef-4628-ad80-34f8e228d724\">Download<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Friends, Voluntary Retirement is not at all our motto when working in Govt. job with full devotion, honesty and mental satisfaction. But now-a-days (although not all departments) the working environment, timing and especially recognition part sometimes compel us to think about VRS. But, definitely when it will cover the qualifying service as per norms. &nbsp;No &#8230; <a title=\"Voluntary Retirement \/ \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\" class=\"read-more\" href=\"https:\/\/simpletoolspro.com\/blog\/voluntary-retirement-%e0%a6%b8%e0%a7%8d%e0%a6%ac%e0%a7%87%e0%a6%9a%e0%a7%8d%e0%a6%9b%e0%a6%be%e0%a6%af%e0%a6%bc-%e0%a6%85%e0%a6%ac%e0%a6%b8%e0%a6%b0-%e0%a6%97%e0%a7%8d%e0%a6%b0%e0%a6%b9%e0%a6%a3\/\" aria-label=\"Read more about Voluntary Retirement \/ \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09af\u09bc \u0985\u09ac\u09b8\u09b0 \u0997\u09cd\u09b0\u09b9\u09a3\">Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-198","post","type-post","status-publish","format-standard","hentry","category-govinfo"],"_links":{"self":[{"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/posts\/198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/comments?post=198"}],"version-history":[{"count":3,"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/posts\/198\/revisions"}],"predecessor-version":[{"id":213,"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/posts\/198\/revisions\/213"}],"wp:attachment":[{"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/media?parent=198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/categories?post=198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simpletoolspro.com\/blog\/wp-json\/wp\/v2\/tags?post=198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}