NPS pensioners: Procedure to migrate PPPO to PPO

The Controller General of Accounts (CGA), Ministry of Finance has laid down a detailed procedure for migration of NPS pensioners on death/disability of Government servants, regularising payments that were earlier made on a provisional basis.

The move follows the earlier arrangement under O/o CGA’s OM No. 1(7)/DCPS(NPS)/2009/TA/2021 dated 02.07.2009, which allowed issue of Provisional Pension Payment Orders (PPPOs) after the DoP&PW’s OM dated 05.05.2009. Those payments were provisional and subject to adjustment as per rules.

With the notification of CCS (Implementation of NPS) Rules, 2021, specifically Rule 10, all such provisional payments now have to be regularised by cancelling the PPPO and issuing a regular Pension Payment Order (PPO) through the concerned Pay & Accounts Offices (PAOs).

The order, issued from Mahalekha Niyantrak Bhawan, INA, New Delhi, sets out a step-by-step workflow involving the Central Pension Accounting Office (CPAO), PAOs, Heads of Office (HoO), Central Pension Processing Centres (CPPCs) and Pension Account Holding Branches (PAHBs) to ensure a smooth switchover without disrupting pension payments.

Role of CPAO

Recall of PPPO booklets: CPAO will call back all PPPO booklets from the PAHB through the respective CPPCs and forward them to the concerned PAOs, along with photocopies of additional relevant documents in its custody.
Updating records: CPAO will ensure all sections/parts, including records of disbursement under these PPPOs, are fully updated and that the Last Pension Payment entry is made before dispatch to PAOs.
Utility for PPO numbers: A utility will be provided to PAOs for generating PPO numbers against such PPPOs.

Role of PAO and HoO

Service records: On receipt of PPPO copies from CPAO, the PAO will seek the Service Book and relevant documents from the Head of Office (HoO).
Forwarding by HoO: The HoO will send the Service Book with a forwarding letter stating that provisional pension/family pension of the concerned employee will be regularized/authorized under CCS (Implementation of NPS) Rules, 2021.
Issue of new PPO: The PAO will generate a new PPO number and prepare a PPO against each PPPO. The new PPO will also bear the old PPPO number and the PRAN number (Annexure-A).
Verification: While finalising the PPO, the PAO will verify/cross-check details with available records and the authority under which the PPPO was issued.

Transmission and continuity of payment

Sending to CPAO: After completion, the PAO will send the PPO to CPAO along with the Special Seal Authority (SSA) for onward transmission to the CPPC, as is done under CCS (Pension) Rules. PAOs have been asked to keep close watch and ensure a PPO is issued against every PPPO.
Checks by CPAO: On receipt of the PPO and SSA, CPAO will verify entries with the documents/PPPOs held and ensure correctness. CPAO will then process the PPOs further and forward them to the CPPC.
Commencement date & stoppage under PPPO: CPAO will indicate in the SSA the date of commencement of pension/family pension in the bank, and will stop pension payment through the PPPO with effect from the date mentioned in the SSA.
Documents to CPPC: After receiving the new PPO from the PAO, CPAO will send the new PPO, SSA, Last Pay Certificate (LPC) and other supporting documents in original (including old SSAs lying with CPAO and the newly received ones) to the concerned CPPC for further processing and disbursement. Scanned copies of the complete sets of both the old PPPO and the new PPO will be retained by CPAO for records.

Handling of PPPOs held by pensioners

Routing via banks: PPPOs held by pensioners should be obtained by the PAHB, forwarded to the CPPC, then to CPAO, and finally to the PAO. CPAO’s portion will be returned to the PAO after final submission of the case to the CPPC to avoid stoppage of pension.
No double payment: CPAO will ensure continuity of pension payment and take necessary precautions to avoid any instance of double payment.

CPPC guidelines and directions

Processing norms: CPPCs will follow the same guidelines as for other pension/family pension cases, as laid down in the Scheme Booklet and as instructed by CPAO.
Further instructions: CPAO will issue any necessary directions to CPPC/PAHB to complete the work smoothly and at the earliest, without disrupting payment of pension/family pension to beneficiaries.

Effective date and circulation

The communication is issued with the approval of the competent authority and is dated 17.09.2025. Copies have been sent to all Pr.CCAs/CCAs/CAs (IC) of Ministries/Departments, DoP&PW, DFS, and the IT Division for uploading the Office Memorandum on the CGA website.

Addressed office:
CGA, Department of Expenditure, Mahalekha Niyantrak Bhawan, ‘E’ Block, GPO Complex, INA, New Delhi – 110023.

See OM: