EPFO Issues Guidelines on Coverage Under CCS (Pension) Rules, 1972 for Certain NPS Cases

The Employees’ Provident Fund Organisation (EPFO), under the Ministry of Labour & Employment, has issued fresh procedural guidelines regarding the handling of cases where employees are covered under the Central Civil Services (Pension) Rules, 1972 instead of the National Pension System (NPS) in certain circumstances.

The instructions were issued through a circular dated 6 March 2026 to streamline the process followed by EPFO field offices and the Head Office while dealing with such cases.

Background

EPFO stated that multiple references were being received from various offices seeking updates to nodal bank details on the NPS portal for payment of benefits to employees or their nominees, particularly in cases involving death or other eligible situations.

However, several of these requests were reportedly being forwarded to the Head Office without adhering to the procedures laid down in an earlier circular dated 22 October 2020.

To address this issue and ensure uniform implementation across offices, EPFO has now issued clear step-by-step guidelines for handling such cases.

Procedure for Handling Pension Conversion Cases

The circular lays down the following procedure to be followed by Field Offices and the Head Office:

Step 1: Transfer of Total Contributions

The total amount of Employee’s and Employer’s contributions along with appreciation should first be credited to:

• Account No. 2 of the concerned Field Office for cases pertaining to Field Offices, or
• Account No. 4A of the Head Office for cases handled by the Head Office.

Step 2: Transfer of Employee’s Contribution

After the initial transfer, the employee’s contribution along with accrued appreciation should be handled as follows:

(a) In non-death cases

The amount should be transferred to:

• EPFO Head Office Account No. 8
• The entry will then be recorded in the individual employee’s SPF account along with updated interest.

(b) In death cases

The amount should be transferred directly to the nominee(s) or legal heir, in accordance with the PFRDA (Exits and Withdrawals) Regulations, 2015.

Step 3: Transfer of Employer’s Contribution

The employer’s share (Board’s contribution) along with appreciation will continue to be transferred to:

• Account No. 9 – Pension-cum-Gratuity Fund Account of EPFO

This procedure remains in line with the guidelines issued in the earlier circular of 22 October 2020.

Reconciliation and Documentation Requirements

EPFO has also emphasized the need for proper financial narration and documentation during transfers.

Offices must ensure:

• Clear narration while transferring funds between accounts
• Use of the standard remark:
  “Pension Conversion_Name of Employee_EID”

In addition, a self-contained note detailing the transfer must be sent via email to the Banking Division at the EPFO Head Office.

Compliance Instructions to Regional Offices

All Zonal Offices and Regional Offices have been directed to strictly follow the prescribed procedure to avoid delays, errors, or reconciliation issues in pension conversion cases.

View Official Guidelines: