Most of the jobs these days have allowances or perks attached to them to make them more attractive. These are no more than tips Or gratuities, but such terminology or expression is commonly known as allowances. Allowances are varied and function-oriented, Just as "foreign allowance"', to offset the cost of living diurnal Similarly "house rent allowance" is given, if a free house is not provided to the officers/officials and a "travelling allowance" is allowed to compensate the travelling expenses etc. Allowances vary from country to country. Generally speaking, we are a poorly paid lot in comparison to other developed countries. Pensions too are allowances, a reward for faithful service after long and exhausting career. The amount varies, but in most countries it is fixed at one-half of the salary last drawn, with periodical adjustments to allow for fluctuations in the cost of living index. Most of the foreign retirees are as comfortably off now as they were in service. In comparison to this, in India pensions are not being paid keeping in view present cost of living standards. In recent years there have been reforms in the Indian pension structure, which is generally appreciated. Moreover the Supreme Court has ruled that there should be no discrimination and that liberalized pensions should be admissible to all persons regardless of the date of their retirement. The pension provided to our retired Heads of States is very lessen comparison to what is being paid to other Heads of State in the world. Each United States Ex-Presidents receives an annual pension of 80,000 dollars (Rs. eight lakhs) plus lavish offices at Government expense and allowance for staff, totalling 1,50,000 dollars during the first 30 months after the President's retirement and 96,000 dollars per annum thereafter. In addition to this, these gentlemen are also provided with 24 hour Secret Service protection with other facilities. It is suggested that our retired Heads of State may be provided with sufficient means to allow them to end their days, if not in luxury, at least in comfort and dignity.