Section 6 of The Unified Pension Scheme: Individual Corpus
Individual Corpus Unified Pension Scheme
(1) The monthly contribution of the UPS Subscriber shall be ten percent. of the basic pay
(including non-practising allowance, where applicable) and dearness allowance thereon, which shall be credited to the
individual PRAN of UPS Subscriber.
(2) The monthly contribution of the UPS Subscriber shall be matched by the Central Government by crediting an equal
amount, to the individual PRAN of the UPS subscriber.
(3) The DDO shall deduct the contribution from the salary of the Central Government employee and send the bill to the
PAO or Cheque Drawing and Disbursing Officer (CDDO) as the case maybe along with the details of contribution
deducted in respect of each UPS Subscriber on or before the twentieth day of each month.
(4) The PAO or the CDDO as the case may be shall, based on the details of contributions in respect of each UPS Subscriber
sent by DDO to PAO or CDDO, prepare and upload a Subscriber Contribution File (SCF) and generate transaction ID in
the system of the CRA, on or before the twenty fifth day of each month.
(5) The PAO or the CDDO as the case may be, shall remit the employee contribution and matching co-contribution by
the Central Government to the trustee bank through the accredited bank by the last working day of each month.
Provided that the contribution for the month of March shall be remitted by the PAO or CDDO to the trustee bank through
the accredited bank on the first working day of the month of April.
Provided further that in respect of an employee who has subscribed to NPS as on 31st March 2025, and has opted for UPS,
the first contribution under UPS of such subscriber shall be credited in the month following exercise of choice by such
subscriber.
Provided further that the first contribution of a newly recruited Central Government employee shall be credited to the
individual PRAN within twenty days from the date of submission of application or by the last date of the month, in which
the Central Government employee joined, whichever is later.