Summary: The Department of Pension and Pensioners’ Welfare (DoPPW), Ministry of Personnel, Public Grievances and Pensions, issued an Office Memorandum dated 27 October 2026 clarifying subscriber and Government contributions under the Unified Pension Scheme (UPS) during suspension. The memorandum refers to Rules 6(2) and 7(3) of the Central Civil Services (Implementation of Unified Pension Scheme under the National Pension System) Rules, 2025, applicable to covered Central Government civil employees. Under Rule 6(2), a subscriber may choose whether to contribute to UPS during suspension. Where the final Government order, following an inquiry, treats the suspension period as duty or leave for which leave salary is payable, the subscriber’s contribution is determined using the emoluments subsequently payable for that period. Any difference between the contribution due and the amount already deposited must be credited to the subscriber’s individual corpus, with valuation based on the net asset value of the default investment pattern and corresponding units on the prescribed month’s last working day. Rule 7(3) addresses Government contributions. During suspension, these are calculated using emoluments determined with reference to the subsistence allowance paid. However, no Government contribution is made for the suspension period where the subscriber opts not to contribute. If the final order regularises the suspension period as duty or qualifying paid leave, Government contributions are recalculated on the revised emoluments, and the difference is credited to the subscriber’s individual corpus using the specified valuation mechanism. The Department has directed Ministries and Departments to communicate these provisions to personnel handling UPS/NPS matters, including those in attached and subordinate offices, for strict implementation.
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: Contribution by the subscriber to the Unified Pension Scheme and Contribution by the Government during the period of suspension – 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 6 (2) of these rule provides that Contribution may be made by the subscriber, at his option, during the period of suspension
Provided that where, in the final orders passed by the government on conclusion of the inquiry, the period spent under suspension is treated as duty or leave for which leave salary is payable; contributions to the Unified Pension Scheme shall be determined based on the emoluments which the subscriber becomes entitled to for the period of suspension. The difference of the amount of contribution to be deposited and the amount of contribution already deposited during the period of suspension, shall be credited to the individual corpus of the subscriber valued on the net asset value of the default pattern and corresponding units on last working day of the month in which contributions have to be adjusted.
(3) Rule 7 (3) of these rule provides that in the case of a subscriber under suspension, contribution shall be made by the government on the basis of the emoluments determined by taking into account the subsistence allowance paid to the subscriber during the period of such suspension.
Provided that no contribution shall be made by the government during the period of suspension where the subscriber had opted not to pay his contribution during the said period of suspension.
Provided further that where, in the final orders passed by the government on conclusion of the inquiry, the period spent under suspension is treated as duty or leave for which leave salary is payable, contributions by the government to the individual corpus under the Unified Pension Scheme shall be determined based on the emoluments which the subscriber becomes entitled to for the period of suspension. The difference of the amount of contribution to be deposited by the government and the amount of contribution already deposited during the period of suspension, shall be credited to the individual corpus of the subscriber valued on the net asset value of the default pattern, and corresponding units on last working day of the month in which contribution(s) is to be adjusted.
(4) All Ministries/Departments are requested that the above provisions regarding Contribution by the subscriber to the Unified Pension Scheme and Contribution by the Government during the period of suspension 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.
(Samin Ansari)
Under Secretary to the Government of India
To
All Ministries/Departments/Organisations,
(As per standard list)
