On 22 April 2026, the Ministry of Personnel, Public Grievances and Pensions notified the All India Services (Implementation of National Pension System) Rules, 2026 to regulate the method of implementation of the National Pension System.
Applicability:
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These rules apply to members of the All India Services who are appointed on or after 1 January 2004.
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However, they do not apply to members who are covered under the All India Services (Death-cum-Retirement Benefits) Rules, 1958, if the Central Government has issued a special or general order for them.
Key Features:
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These Rules comes under the ambit of the All India Services Act, 1951.
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Registration into the National Pension System (‘NPS’):
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A member covered under these rules will have to apply for NPS registration immediately after joining service by submitting the prescribed registration form and option form to the designated authority.
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The designated authority will then check that the application is complete, record the date of receipt, keep a copy for records, and forward it to the Accounts Officer within 3 working days of joining.
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The Accounts Officer will then send the application to the Pay and Accounts Officer (‘PAO’) or State Nodal Officer (‘SNO’) within 3 working days.
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The PAO or SNO must process the application and forward it online to the Central Recordkeeping Agency (CRA) within 3 working days and also send a signed copy for records.
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The Pay and Accounts Officer/ State Nodal Officer will then process the application and forward it online to the Central Recordkeeping Agency (‘CRA’) within 3 working days, and also send a signed copy for records.
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The Central Recordkeeping Agency will then complete the registration and allot a Permanent Retirement Account Number (‘PRAN’), inform the Pay and Accounts Officer/ State Nodal Officer, and send the PRAN kit to the subscriber.
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Communication of Permanent Retirement Account Number:
✓ Pay and Accounts Officer/ State Nodal Officer informs the Accounts Officer.
✓ Accounts Officer will then inform the Head of Office/ Treasury.
✓ Head of Office/ Treasury will then inform the subscriber.
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The Permanent Retirement Account Number should be entered in the registration form and service book, and a certified copy of the form must be placed in the service book within 5 working days.
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All authorities will ensure there is no delay. The first NPS contribution should be credited within 20 days of application or by the end of the month of joining, whichever is later.
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If registration is not completed before salary is drawn, salary is paid after deducting the NPS contribution.
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The deducted contribution and applicable interest will be credited to the NPS account immediately after Permanent Retirement Account Number generation.
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Contribution by the Subscriber to the National Pension System:
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Each subscriber will have to contribute 10% of monthly emoluments, or such other percentage as notified by the Government. The amount is rounded up to the next rupee.
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Contribution during suspension is optional.
If the suspension period is later treated as duty or paid leave, NPS contribution will be recalculated based on the eligible pay, and any shortfall will be credited to the account along with interest at Public Provident Fund rates.
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No contribution is required during periods of leave/ absence for which no pay or leave salary is admissible.
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Contributions on arrears due to retrospective pay increases are treated as contributions for the month in which arrears are paid.
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Contributions will be made during the probation period as well.
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The Accounts Officer will deduct the contribution from salary and send contribution details to the Pay and Accounts Officer or State Nodal Officer by the 20th of each month.
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Subscribers can also contribute more than the mandatory amount.
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Processing and remittance:
✓ Pay and Accounts Officer or State Nodal Officer will upload contribution details and generate a Transaction ID by the 25th of each month.
✓ Contributions are remitted to the Trustee Bank by the last working day of the month.
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If contribution is credited late due to reasons not attributable to the subscriber, the amount will be credited along with interest for the delayed period.
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Interest on delayed NPS contributions and responsibilities:
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If there is a delay in any of the following:
✓ starting monthly NPS contributions due to late registration;
✓ deducting contributions from salary or crediting them to the subscriber’s NPS account;
✓ crediting the Government’s contribution to the subscriber’s NPS account,
then the delayed contribution will be credited to the subscriber’s Individual Pension Account along with interest for the delayed period.
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Interest is payable at the Public Provident Fund rate notified by the Central Government and must be credited within 30 days of the delayed contribution.
For delays between 1 January 2004 and 31 December 2012, interest rates will be as per the relevant Government notifications.
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Every case of delay in registration or contribution will be examined by the Head of Department, Chief Controller of Accounts, Accountant General, or other competent authority.
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If the delay is found to be due to an administrative lapse, the responsible official will have to bear the financial loss caused to the Government on account of payment of interest.
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Entitlement of family on death of a Subscriber:
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If a subscriber, or a retired subscriber drawing invalid/disability pension,, had opted/ is deemed under default option, to receive benefits under the AIS (Death-cum-Retirement Benefits) Rules, 1958 or the Central Civil Services (Extraordinary Pension) Rules, 2023, then the benefits will be paid according to those rules.
If the death is due to Government service, benefits will be paid under the Central Civil Services (Extraordinary Pension) Rules, 2023, subject to their conditions.
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Treatment of NPS corpus: When family benefits are paid under the above pension rules:
✓ The Government’s contribution and returns in the NPS corpus are transferred back to the Government.
✓ The remaining NPS corpus is paid as a lump sum to the nominee, or if there is no valid nomination, to the legal heir.
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If the subscriber had opted (or defaulted) for benefits under the National Pension System, then benefits will be paid as per the PFRDA (Exits and Withdrawals under National Pension Scheme) Regulations, 2015.
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Read more:
Unified Pension Scheme allows onetime Switch Facility for reverting to the National Pension System
PFRDA notifies Regulations to operationalize the Unified Pension Scheme
[All India Services (Implementation of NPS) Rules, 2026, dt. 22-4-2026]