Delayed Deposit of Contributions in UPS – DoPPW OM 22 Oct 2026
DELAYED DEPOSIT OF CONTRIBUTIONS IN UPS
Department of Pension & Pensioners' Welfare – OM No. 57/03/2022-P&PW(B)/8361
Issuing AuthorityDoPPW, Ministry of Personnel, PG & Pensions
Date of Issue22 October 2026
OM No.57/03/2022-P&PW(B)/8361
SubjectDelayed Deposit of Contributions in UPS
Important Notice: The DoPPW has issued guidelines to protect subscribers of the Unified Pension Scheme (UPS) from financial loss due to administrative delays. If there is a delay in enrollment, salary deduction, or government crediting—not caused by the employee—the missing investment units will be restored to their account.
Enrollment Delay
Restored
Beyond Rule 4 limits
Deduction Delay
Restored
Beyond Rule 6 limits
Govt Crediting Delay
Restored
Beyond Rule 7 limits
Governing Rule
Rule 8(1)
UPS Rules, 2025
Key Provisions of the OM
- Protection Against Administrative Delay: Rule 8(1) ensures that subscribers do not lose out on investment growth if the delay is not attributable to them.
- Three Scenarios Covered:
1. Delay in enrollment beyond prescribed limits.
2. Delay in deducting the employee's monthly contribution or crediting it to the corpus.
3. Delay by the government in crediting its monthly contribution. - Restoration of Units: The missed units that would have been credited in the absence of the delay will be duly restored to the subscriber's account.
- NAV-Based Calculation: The computation of these restored units will be valued based on the Net Asset Value (NAV) of the default pattern on the last working day of the month in which the adjustment is made.
- Strict Implementation: Ministries and Departments must ensure personnel handling UPS/NPS matters strictly follow these compensatory provisions.
What This Means for Subscribers
- No Financial Loss: If your department delays your UPS enrollment or your employer delays crediting the funds, your pension corpus will not suffer.
- Compensatory Units: The exact number of mutual fund units you missed out on during the delay will be calculated and added back to your individual corpus.
- Fair Valuation: The recovery/adjustment will be done using the NAV of the default pattern on the last working day of the adjustment month, ensuring fair value.
Frequently Asked Questions
What is Rule 8(1) of the UPS Rules, 2025?
It provides protection to subscribers against delays in contribution processing that are not their fault, ensuring their pension corpus is made whole.
Will I lose money if my office delays my UPS enrollment?
No. The OM clarifies that the units you would have earned during the delay will be restored to your individual corpus.
How is the value of the restored units calculated?
The calculation is based on the Net Asset Value (NAV) of the default pattern on the last working day of the month in which the adjustment is made.
Does this apply if the employee is at fault for the delay?
No. The provision specifically applies to delays "not attributable to the subscriber."
Where can I download the official OM PDF?
You can download it directly using the "Download OM PDF" button on this page.
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