Is UPS deadline extended? Check if you can still switch from NPS to UPS: Answered

The deadline to switch from National Pension System (NPS) to Unified Pension Scheme (UPS) ended on November 30, 2025. With the cut-off date now behind us, many NPS subscribers are wondering whether the central government has given any extension to the due date.

As of now, there is no announcement from the government about extending the deadline for switching from NPS to UPS.

Can you still switch from NPS to UPS?

No. Since the last date to opt for switching from NPS to UPS has passed, subscribers can no longer move one pension to another.


Also read: Pensioner alert: Why is central govt instructing banks to send monthly pension slip to every pensioner?

What is Unified Pension Scheme (UPS)?

UPS is a new pension option introduced by the Central Government for its employees under the NPS framework. UPS came into effect from April 1, 2025. It offers an assured pension payout, subject to specific conditions, providing a more predictable retirement benefit compared to the market-linked NPS.

What will happen if an NPS subscriber has failed to opt for UPS within the specified time period?

An eligible person, who didn’t exercise the UPS switch option within the deadline of November 30, 2025 shall be deemed to have under the NPSoption.

How much is the monthly contribution from the employee and employer’s sides under UPS?

As per the law, the monthly contribution of 10% of (basic pay+DA) by the employee along with a matching contribution by the employer, shall be credited to each employee’s UPS account. Further, an estimated 8.5% contribution towards Pool Corpus shall be paid by the Central Government, on an aggregate basis.

How is the assured payout calculated under UPS?

The rate of full assured payout will be 50% of the 12 monthly average basic pay, immediately prior to superannuation, payable after a minimum 25 years of qualifying service.

• In case of lesser qualifying service period, the proportionate payout would be admissible.

• A minimum guaranteed payout of Rs 10,000 per month shall be assured in case superannuation is after 10 years or more of qualifying service subject to timely and regular credit of contributions and no withdrawals.

• In cases of voluntary retirement after a minimum 25 years of qualifying service, the assured payout will commence from the date on which the employee would have superannuated if he had continued in service.

Assured Payout = (½ of Basic Pay) × (Qualifying service years/300)

What is the tax treatment for the employee's contributions towards the UPS?

The employee's contribution towards UPS, up to 10% of monthly emoluments (basic pay + dearness allowance), is eligible for deduction under Section 80 CCD(I) of the IT Act, 1961 [Paragraph 1(y) of Schedule XV of the Income Tax Act, 2025] as UPS is an option under the National Pension System.