ALL INDIA SERVICES (IMPLEMENTATION OF NATIONAL
PENSION SYSTEM) RULES, 2026 – NOTIFICATION NO. G.S.R. 307(E) DATED 22.04.2026
MINISTRY
OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)
NOTIFICATION
New Delhi, the 22nd April, 2026
G.S.R.
307(E).—In exercise of the powers conferred by sub-section (1) of section 3 of
the All India Services Act, 1951 (61 of 1951), the Central Government, after
consultation with the Government of the States concerned, hereby makes the
following rules regulating the method of implementation of the National Pension
System, namely:-
1.
Short title and commencement. – (1) These rules may be called the All
India Services (Implementation of National Pension System) Rules, 2026.
(2)
They shall come into force on the date of their publication in the Official
Gazette.
2.
Application. – These rules shall apply to the members of All India
Services appointed to the service on or after the 1st day of January, 2004:
Provided
that these rules shall not apply to the members of service to whom All India
Services (Death-cum-Retirement Benefits) Rules, 1958 apply in accordance with
any special or general order passed by the Central Government.
3.
Definitions. – (1) In these rules, unless the context otherwise requires,
–
(a)
“Accounts Officer” means an officer or any other designated authority who is
entrusted with the responsibility of registration and generation of Permanent
Retirement Account Number (PRAN) to the new subscriber under National Pension
System, or an officer who maintains the accounts of a Ministry, Department or
office of the Central Government or State Government or Union territory and
includes an Accountant General, who is entrusted with the functions of
maintaining the accounts or part of accounts of the Central Government or State
Government or Union territory;
(b)
“Accredited Bank” in relation to a Ministry or Department or Union territory or
State Government means the Reserve Bank of India constituted under the Reserve
Bank of India Act, 1934 (2 of 1934) or any bank which is appointed to transact
business of the Government pertaining to that Ministry or Department or Union
territory or State Government and is officially recognised for transfer of
funds to the Trustee Bank;
(c)
“Accumulated Pension Corpus” means the monetary value of the pension
investments accumulated in the Individual Pension Account of a subscriber under
the National Pension System;
(d)
“Annuity” means periodic payment by the Annuity Service Provider to the
subscriber on purchase of annuity plan out of the Accumulated Pension Corpus;
(e)
“Annuity Service Provider” means a life insurance company registered and
regulated by the Insurance Regulatory and Development Authority and empanelled
by the Authority for providing Annuity services to the subscribers of the
National Pension System;
(f)
“Authority” means the Pension Fund Regulatory and Development Authority
established under sub-section (1) of section 3 of the Pension Fund Regulatory
and Development Authority Act, 2013 (23 of 2013) and includes interim Pension
Fund Regulatory and Development Authority set up by the Central Government
through Resolutions;
(g)
“Central Recordkeeping Agency” means an agency registered under section 27 of
Pension Fund Regulatory and Development Authority Act, 2013 to perform the
functions of recordkeeping, accounting, administration and customer service for
subscribers to schemes;
(h)
“Emoluments” means emoluments as specified in rule 5;
(i)
“Foreign Service” means service in which a member of service receives his pay
with the sanction of the Government from any source other than the Consolidated
Fund of India or the Consolidated Fund of a State or the Consolidated Fund of a
Union territory;
(j)
“Government” means
(i)
in the case of a member of service serving in connection with the affairs of a
State, or who is deputed for service in any company, association or body of
individuals whether incorporated or not, which is wholly or substantially owned
or controlled by the Government of a State, or in a local authority set up by
an Act of the State, the Government of that State;
(ii)
in any other case, the Central Government;
(k)
“Individual Pension Account” means an account of a subscriber, executed by a
contract setting out the terms and conditions under the National Pension
System;
(l)
“Local Fund administered by Government” means the fund administered by a body
which, by law or rule having the force of law, comes under the control of the
Government and over whose expenditure the Government retains complete and
direct control;
(m)
“National Pension System” means the contributory pension system referred to in
section 20 of the Pension Fund Regulatory and Development Authority Act, 2013
whereby contributions from a subscriber are collected and accumulated in an
Individual Pension Account using a system of points of presence, a Central
Recordkeeping Agency and pension funds as may be specified by regulations by
Pension Fund Regulatory and Development Authority;
(n)
“Pension fund” means an intermediary which has been granted a certificate of
registration under sub-section (3) of section 27 of the Pension Fund Regulatory
and Development Authority Act, 2013 by the Authority as a pension fund for
receiving contributions, accumulating them and making payments to the
subscriber in the manner as may be specified by regulations;
(o)
“Permanent Retirement Account Number” means a unique identification number
allotted to each subscriber by the Central Recordkeeping Agency;
(p)
“Subscriber” means a member of service who subscribes to a scheme of a Pension
fund;
(q)
“Trustee Bank” means a banking company as defined in the Banking Regulation
Act, 1949 (10 of 1949). (2) Words and expressions used herein and not defined
but defined in the All India Services Act, 1951, Fundamental Rules, 1922, the
All India Services (Death-cum-Retirement Benefits) Rules, 1958, the Central
Civil Services (Pension) Rules, 2021, the Pension Fund Regulatory and
Development Authority Act, 2013 or the regulations made under the Pension Fund
Regulatory and Development Authority Act, 2013 have the same meanings
respectively assigned to them in those Acts or rules or regulations.
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