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Section 91
Provision of Retirement Fund

(1) The local level shall establish a retirement fund to provide benefits such as contribution-based gratuity or pension, medical treatment, etc. to the employees of the local service in accordance with the law related to their service conditions.
(2) In the fund according to sub-section (1), the local level shall deduct ten percent from the monthly salary of every employee working in his position and add an amount equal to that amount.
(3) When a local service employee retires, all benefits such as contribution-based gratuity or pension, medical treatment, etc. shall be provided from the fund as per sub-section (1).
(4) The amount of retirement fund according to this section shall not be spent for other purposes.
(5) Other arrangements related to retirement fund shall be as prescribed.