Average of last 12 months’ basic pay (excluding allowances).
Used both for DA on pension and for approximating contribution base (basic + DA).
Govt draft indicates 10% of basic+DA for employee in many cases.
Govt share often 14% of basic+DA (central employees pattern).
Used only for notional corpus build-up (UPS is DB, not market-linked).
Minimum ₹10,000/month basic pension applies only if 10+ years’ qualifying service.[web:15][web:19]