Procedural guidelines for the implementation of the Unified Pension Scheme [UPS] under the National Pension System [NPS] for All India Service (AIS) Officers borne on the West Bengal Cadre.
Government of West Bengal
Directorate of Treasuries and Accounts
Finance Department
8, Lyons Range, 3rd Floor, Kolkata-700 001
e-mail: dta-wb@gov.in
No. DT/O/2/N-2020/437 Date: 05.05.2025
CIRCULAR
Sub: Implementation of Unified Pension Scheme [UPS] for All India Service Officers of West Bengal Cadre
The Department of Financial Services (DoFS), Ministry of Finance, Government of India, vide Notification No. FX-1/3/2024-PR dated 24.01.2025, has announced the implementation of the Unified Pension Scheme (UPS) under the National Pension System (NPS), to be made effective from 01.04.2025. In line with this, the Pension Fund Regulatory and Development Authority (PFRDA), through Gazette Notification dated 19.03.2025, has issued the PFRDA (Operationalisation of Unified Pension Scheme under National Pension System) Regulations, 2025 for UPS.
The Department of Personnel & Administrative Reforms, Government of West Bengal, has requested the Director of Treasuries & Accounts, vide letter no. 702-PAR(IAS)/4P-09/2025 dated 25.04.2025, to take necessary steps for implementation of UPS.
The Department of Personnel & Training (DoPT), Govt. of India, vide letter no. 25014/01/2025-AIS-II (Pension) dated 30.04.2025, has advised all States and Union Territories for necessary compliance and to facilitate the implementation of UPS for the willing All India Services (AIS) Officers.
The following procedural guidelines are now being notified for the implementation of the Unified Pension Scheme [UPS] under the National Pension System [NPS] for All India Service (AIS) Officers borne on the West Bengal Cadre.
A. Procedure for opting to UPS by the existing NPS Subscribers
1. Existing subscribers under NPS, who are in service as on 01.04.2025, shall exercise Option for being covered under Unified Pension Scheme (UPS) by applying in FORM A2 and submitting the same to the concerned Plead of the Office (HOO) in Triplicate.
2. The DDO of the concerned HOO shall verify the application, mention the DDO Registration No. on the prescribed format, sign it and forward it to the concerned Pay & Accounts Officer/ Treasury Officer.
3. The concerned Pay & Accounts Officer/ Treasury Officer shall verify the DDO details, mention the PAO/ TO Registration No. on the Form and return it back to the DDO.
4. The HOO shall then forward the duly filled and signed copy of the application to the following Authorities:
a) One copy to the Directorate of Treasuries & Accounts, West Bengal, being the State Nodal Office to process the application, at the following address:
8, Lyons Range, Mitra Building (3rd floor), Kolkata-700001
e-mail: jdtanps-wb@gov.in
(A scanned copy of the completed application in PDF format may be mailed at the designated e-Mail ID mentioned above. The hard copy of the same is also to be forwarded to DTA, WB for official records.)
b) One Copy to the respective Cadre Controlling Authority (CCA) for necessary noting in the Service Book.
c) One copy is to be preserved in the respective office.
B. Procedure for opting for UPS for AIS Officers due for enrolment under NPS for the first time
1. AIS Officers, who are due for enrolment under NPS for the first time and willing to opt for the UPS Option, shall apply in FORM A1 along with KYC and Bank detailed documents as prescribed therein and submit the same to the concerned Head of the Office (HOO).
2. The DDO of the concerned HOO shall verify the application, mention the DDO Registration No. on the prescribed format, sign it and forward it to the concerned Pay & Accounts Officer/ Treasury Officer.
3. The concerned Pay & Accounts Officer/ Treasury Officer shall verify the DDO details, mention the PAO/ TO Registration No. on the Form and return it back to the DDO.
4. The HOO shall then forward the duly filled and signed copy of the application to the Directorate of Treasuries & Accounts, West Bengal at the address mentioned in point 4 (a) above.
5. The HOO shall also intimate the respective Cadre Controlling Authority regarding the option exercised by the Officer for necessary noting in the Service Book.
C. Procedure for applying for NPS (Not Opting for UPS) by the newly joined AIS Officers
The existing procedure for application and enrolment under NPS by submission of the fonri CSRF 1 to DTA, WB through the concerned HOO, as detailed in G.O. No. 1069-F(Y) dt. 03.02.2012 will continue.
D. Guidelines for the DDOs & PAOs/TOs:
1. The Head of Accounts (HOA) for transferring the employee contributions and employer contributions as mentioned in G.O. No. 1069-F(Y) dt. 03.02.2012 & 5332- F(Y) dt. 05.10.2016 will remain the same.
2. The employer contribution for the subscribers opting for UPS will be 10% of (Basic + D.A.), i.e., equal to the employee contribution.
3. The additional Govt. Contribution in the Pool Corpus “under UPS” will be done by the Directorate of Treasuries & Accounts, West Bengal, being the Nodal Office for NPS/UPS.
4. In order to avoid shortfall in the accumulated “Individual Corpus (IC)”, the DDOs shall strictly ensure to submit the salary & govt. contribution bills related to the NPS/UPS Subscribers by the 20th day of the month to the concerned PAO/ Treasury.
The PAO/ Treasury will ensure to process the bills within 25th day of the month.
This would ensure timely processing of the contributions by the Nodal Office so that funds can be transferred to the NPS Trust Bank Account on the last day of every month and the funds so transferred may get invested with the NAV of the first Working day of the corresponding month.
The last date of submitting the application for shifting from NPS to UPS by the existing subscribers under NPS, is 30th JUNE, 2025.
The deduction of contributions & investments as per the modalities prescribed under UPS will be applicable from the month of July, 2025.
Randhir Kumar, IAS
Director of Treasuries & Accounts
Finance Department
Government of West Bengal