Delayed Deposit of contributions in Unified Pension Scheme – DoPPW Guidelines on Restoration of Units in Subscribers’ Account vide OM dated 27.10.2026
No.57/03/2022-P&PW(B)/8361
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Pension and Pensioners’ Welfare
***
Lok Nayak Bhavan, Khan Market,
New Delhi, Dated the 27th October, 2026
OFFICE MEMORANDUM
Subject: Delayed Deposit of contributions in Unified Pension Scheme – reg.
The undersigned is directed to say that Department of Pension and Pensioners’ Welfare has notified the Central Civil Services (Implementation of Unified Pension Scheme under the National Pension System) Rules, 2025 to govern the service-related matters of Central Government civil employees covered under the Unified Pension Scheme (UPS).
(2) Rule 8 (1) of these rule provides that in case of delay, due to factors not attributable to the subscriber, in,-
(a) commencement of monthly contributions on account of delay in enrollment of the subscriber in the Unified Pension Scheme beyond the time limits prescribed in rule 4; or
(b) deduction of monthly contribution from the salary of the subscriber or crediting to his individual corpus under Unified Pension Scheme beyond the time limit prescribed in rule 6; or
(c) crediting of the monthly contributions by the government to the individual corpus under the Unified Pension Scheme of the subscriber beyond the time limit prescribed in rule 7,
the amount of contribution may be credited to the individual corpus of the subscriber for the period of delay, in such a manner that the units which would have been credited in the absence of such delay are duly restored to the subscriber’s account. The computation of such units shall be valued on the net asset value of the default pattern and corresponding units on last working day of the month in which contribution(s) has to be adjusted.
(3) All Ministries/Departments are requested that the above provisions regarding Delayed Deposit of contributions in Unified Pension Scheme may be brought to the notice of the personnel dealing with the UPS/ NPS matters of employees in the Ministry/Department and attached/subordinate offices thereunder, for strict implementation.
Sd/-
(Samin Ansari)
Under Secretary to the Government of India
To
All Ministries/Departments/Organisations,
(As per standard list)
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