On this page 10 sections
- Last Pay Certificate at a glance
- What is a last pay certificate in Pakistan?
- Who issues the Last Pay Certificate?
- Is LPC needed on transfer?
- Last pay certificate format: what it shows
- How to get a Last Pay Certificate
- Last pay certificate vs salary slip
- When else you need an LPC
- Mistakes to avoid with an LPC
- Frequently asked questions
A last pay certificate is the certificate the Accounts Office issues when a government servant leaves a post in Pakistan, and it is the document the new office uses to pay him correctly from day one.
In Urdu: ایل پی سی / آخری تنخواہ کا سرٹیفکیٹ۔
It is usually called the LPC. This guide explains what it is, who issues it, what it shows, when you need one, and how to get it.
Last Pay Certificate at a glance#
The table below gives the basic facts. The format comes from the Last Pay Certificate form itself, Appendix G of the S.I.R, form A and No.289.
| Item | Detail |
| Full name | Last Pay Certificate (LPC) |
| Issued by | The Accounts Office from which the servant last drew pay (AGPR for federal servants, Accountant General or District Accounts Officer for provincial servants) |
| Needed on | Transfer, retirement, resignation, death in service, return from leave, deputation |
| What it shows | The rates at which the servant was last paid, the deductions, the recoveries still to be made, the leave salary paid, and the income tax recovered so far in the year |
| Tied to | The charge relinquishment report: the LPC records the date and the forenoon or afternoon on which the servant made over charge |
| Not the same as | A salary slip, which is the monthly pay record |
What is a last pay certificate in Pakistan?#
A last pay certificate in Pakistan is a certificate issued by the Accounts Office showing the full detail of the pay and allowances, the deductions, and the recoveries of a government servant, as last drawn from that office.
It is an office-to-office document. The old Accounts Office issues it to the new office, so the new office knows exactly what to pay the servant and what to go on deducting from his pay.
The LPC is the bridge between two offices. Without it, the new office does not know the servant’s pay rates, his deductions, or the recoveries still outstanding, and it cannot start his pay correctly.
The LPC is also the proof of the servant’s last pay. Banks, the pension office and the tax record all accept the LPC as the record of what the servant was paid, and at what rates, when he left the office.
Who issues the Last Pay Certificate?#
The Last Pay Certificate is issued by the Accounts Office from which the government servant last drew pay.
For a federal servant, that is the Accountant General Pakistan Revenues (AGPR). For a provincial servant, it is the Accountant General of the province or the District Accounts Officer.
The Drawing and Disbursing Officer (DDO) prepares the particulars. The DDO takes the pay rates, the deductions and the recoveries from the pay record, and the date of making over charge from the charge relinquishment report, and puts them on the form.
The Accounts Officer signs and issues the certificate. The signature block on the form is for the Accounts Officer’s signature and designation, with the date.
The LPC is not issued by the servant himself, and it is not issued by his head of office alone. It is an Accounts Office certificate, and only the Accounts Office can issue it.
Is LPC needed on transfer?#
Yes, an LPC is needed on transfer. When a government servant is transferred, the new office cannot start his pay correctly without the LPC.
The new office needs three things from the LPC.
- First, the rates: the rates at which the servant was last paid, so it pays him at the same rates.
- Second, the deductions: the deductions to go on making, so it goes on deducting the same amounts.
- Third, the recoveries: the recoveries still to be made, so the outstanding instalments are recovered from the pay at the new station.
The LPC also carries the income tax already recovered in the current year. Without it, the new office would deduct tax as if nothing had been recovered, and the servant would pay tax twice on the same income.
A transfer application is the request for the transfer. The LPC is the document that carries the pay record to the new office once the transfer is ordered.
Last pay certificate format: what it shows#
The LPC form lists eight items. The table below gives each one, in the order it appears on the form.
| Item | What it shows |
| 1. The servant | Name, department and office, and where he is proceeding to |
| 2. Pay rates | Paid up to a stated date, at stated rates: substantive pay, officiating pay, house rent allowance, conveyance allowance, medical allowance, exchange compensation allowance, and any other allowances, with the deductions |
| 3. Charge made over | The office of which he made over charge, on a stated date, in the forenoon or the afternoon |
| 4. Recoveries | Recoveries to be made from his pay, as detailed on the reverse of the form |
| 5. Leave salary | Leave salary paid, by period, rate and amount, with the deductions made from it |
| 6. Scale of pay | The scale of pay, with the reference to the Accountant General’s slip |
| 7. Joining time | The number of days of joining time he is entitled to |
| 8. Income tax | The income tax recovered from him up to the date, from the beginning of the current year |
The reverse of the form carries the details. It lists each recovery by its nature and amount, and the number of instalments in which it is to be recovered. It also lists the deductions made from the leave salary, and the funds and amounts.
How to get a Last Pay Certificate#
Get an LPC in five steps, starting from the charge relinquishment report.
- Make over charge: sign the charge relinquishment report when you give up the post. The LPC records the date and the forenoon or afternoon from that report.
- Ask your DDO: ask the Drawing and Disbursing Officer of your old office to prepare the LPC from your pay record.
- Check the particulars: check the pay rates, the deductions, the recoveries and the income tax figures against your salary slip. A wrong rate or a missed recovery comes back to you at the new office.
- Get the Accounts Officer’s signature: the Accounts Office signs and issues the certificate. The LPC is issued by the Accounts Office, not by the department.
- Send it to the new office: give the LPC to your new office when you join. The new office uses it to start your pay at the correct rates and to continue the recoveries.
Last pay certificate vs salary slip#
An LPC and a salary slip are both pay documents, but they are not the same thing. The table below shows the difference.
| Item | Last Pay Certificate | Salary slip |
| Issued by | The Accounts Office (AGPR or District Accounts Officer) | The Accountant General Pakistan Revenues, through PIFRA |
| When | When the servant leaves a post or office | Every month, after payroll is processed |
| What it shows | The rates last paid, the deductions, the recoveries still to be made, the leave salary paid, and the income tax recovered so far in the year | Basic pay, allowances, deductions and net salary for one month |
| Who uses it | The new office, to start the pay correctly | The servant, the bank, the tax record |
| How to get it | Through the DDO and the Accounts Office | By email, or by download from the PIFRA portal with the personnel number and CNIC |
Keep your salary slips. They are the record you check the LPC against, and the bank asks for them for a loan. The LPC is the certificate you carry to the new office; the salary slip is the monthly record you keep for yourself.
When else you need an LPC#
Transfer is the commonest reason for an LPC, but it is not the only one. The LPC is needed whenever a servant’s pay record has to move with him, or has to be closed.
- Retirement: the LPC is one of the documents in the leave preparatory to retirement (LPR) and retirement application bundle. The pension office needs it to fix the pension.
- Resignation: the LPC closes the pay record and shows what was last paid and what is still to be recovered.
- Death in service: the family needs the LPC for the family pension claim, to show the last pay drawn.
- Return from leave: a servant who drew leave salary needs an LPC before he resumes duty, so the office knows what leave salary was paid.
- Deputation or foreign service: the LPC carries the pay record to the borrowing department or organisation.
Mistakes to avoid with an LPC#
- Joining the new office without it: the new office cannot start your pay at the correct rates without the LPC. Get it before you join, not after.
- Not checking it against your salary slip: the LPC is prepared from the pay record, and a wrong rate or a missed deduction follows you to the new office. Check every figure against your last salary slip before it is signed.
- Forgetting the recoveries: the LPC lists the recoveries still to be made, and the number of instalments. If a recovery is left off the LPC, it is still due, and it is recovered later with interest or in a lump sum.
- Confusing the LPC with the salary slip: the salary slip is the monthly record. The LPC is the final certificate when you leave a post. The new office needs the LPC, not a salary slip.
- Losing the charge relinquishment report: the LPC records the date and the forenoon or afternoon from the charge report. Without the charge report, the LPC cannot be prepared correctly.
Frequently asked questions#
Who issues the Last Pay Certificate?
The Last Pay Certificate is issued by the Accounts Office from which the government servant last drew pay.
For a federal servant, that is the Accountant General Pakistan Revenues (AGPR). For a provincial servant, it is the Accountant General of the province or the District Accounts Officer.
The Drawing and Disbursing Officer prepares the particulars from the pay record and the charge relinquishment report. The Accounts Officer signs and issues the certificate.
Is LPC needed on transfer?
Yes, an LPC is needed on transfer. The new office cannot start the servant’s pay correctly without it.
The LPC tells the new office the rates at which the servant was last paid, the deductions to go on making, the recoveries still to be made, and the income tax already recovered in the current year.
Without it, the pay would be started at the wrong rates and the tax would be deducted twice.
What is the difference between an LPC and a salary slip?
A salary slip is the monthly pay record: basic pay, allowances, deductions and net salary for one month, issued by AGPR through PIFRA.
An LPC is the final certificate when a servant leaves a post or office: it shows the rates last paid, the deductions, the recoveries still to be made, the leave salary paid, and the income tax recovered so far in the year.
The new office uses the LPC to start the pay. The servant keeps the salary slip as his own monthly record.
Can I get an LPC online?
No, there is no online download for a Last Pay Certificate. The LPC is issued by the Accounts Office on the basis of your pay record and your charge relinquishment report, and it is signed by the Accounts Officer.
The salary slip is the document you can get online, by email after you register your email with PIFRA, or by download from the PIFRA portal with your personnel number and CNIC. The LPC itself comes from the Accounts Office through your DDO.
