CPAO Revised SOP 2026: Migration of NPS Pensioners to OPS on Death/Disability of Government Servants
CPAO Revised SOP 2026: Migration of NPS Pensioners to OPS on Death/Disability of Government Servants
The Central Pension Accounting Office (CPAO) has circulated a revised Standard Operating Procedure to ease the migration of legacy NPS-AR pension cases to the Old Pension Scheme. It supersedes the earlier SOP of 17.09.2025.
The Central Pension Accounting Office (CPAO), Department of Expenditure, Ministry of Finance, has issued an Office Memorandum dated 19 October 2026 on the Revised Standard Operating Procedure (SOP) for migration of NPS pensioners on death/disability of Government servants. The memorandum refers to the earlier procedure issued by the Office of the Controller General of Accounts (CGA) on 17 September 2025 and replaces it with a revised SOP, citing the challenges faced during migration.
- The revised SOP supersedes the earlier SOP issued under CGA’s U.O. dated 17.09.2025.
- It covers migration of legacy NPS-AR pension cases to OPS where a Government servant dies or is disabled.
- Provisional payments are to be regularised under Rule 10 of CCS (Implementation of NPS) Rules, 2021, with the PPPO cancelled and a regular PPO issued by the PAO.
- Offices are asked to ensure strict and time-bound compliance.
- OM at a glance
- Background and purpose
- Step-by-step SOP
- Roles and responsibilities
- Documents involved
- What offices should do
- Glossary
- FAQs
CPAO OM at a Glance
| Particulars | Details |
|---|---|
| Issuing office | Central Pension Accounting Office (CPAO), Department of Expenditure, Ministry of Finance, Government of India |
| Type of document | Office Memorandum |
| OM number | CPAO/IT&Tech/NPS to OPS/22 Vol-V/2026-27/12612/124 |
| Date | 19 October 2026 |
| Subject | Revised SOP for migration of NPS pensioners on death/disability of Government servants |
| Earlier reference | O/o CGA’s U.O. No. TA-3-07001/2/2021-TA-CGA/cs-5365/342 dated 17.09.2025 |
| Status of earlier SOP | Superseded by the revised SOP |
| Signed by | Ajay Chaudhary, Sr. Accounts Officer (IT & Tech) |
Background: Why a Revised SOP?
On 17 September 2025, the Office of the CGA issued the procedure for migration of NPS pensioners to the Old Pension Scheme (OPS) in cases of death or disability of Government servants. According to the new OM, challenges were encountered during this migration process. To ease and facilitate the process, the O/o CGA has approved a revised SOP for the migration of legacy NPS-AR pension cases to OPS.
The revised SOP, along with the defined procedure and responsibilities of stakeholders, is enclosed with the OM “for necessary action and strict compliance”. All concerned have been asked to bring its provisions to the notice of officers and officials under their administrative control for strict and time-bound compliance.
Revised SOP: Step-by-Step Procedure
The SOP lays out an eleven-point procedure involving CPAO, the Pay and Accounts Office (PAO), the Head of Office (HoO) and the Central Pension Processing Centre (CPPC). The steps below are summarised in simple words from page 1 of the SOP.
- CPAO starts the process CPAO
CPAO sends a scanned copy of the Disburser Portion of the PPPO to the concerned PAO for preparing the new PPO, and keeps the original copy until the case is finalised. - PPO number utility CPAO
CPAO provides PAOs a utility to generate the PPO number against such PPPOs. - PAO seeks records PAO
On receipt of the scanned PPPOs, the PAO asks the Head of Office for the Service Book and other relevant documents of the concerned Government employee. - HoO provides documents HoO
The HoO supplies the Service Book and other documents needed for the new PPO, with a forwarding letter to the PAO stating that the provisional pension/family pension of (name of the Govt. employee) will be regularised/authorised as per CCS (Implementation of NPS) Rules, 2021. The PAO then initiates action to issue the PPO. - New PPO number PAO
The PAO generates a new PPO number from the CPAO utility and prepares a PPO against each PPPO. - Old PPPO and PRAN on PPO PAO
The PPO/SSA prepared by the PAO will also carry the old PPPO number and the PRAN number (Annexure-A of the SOP). - Verification PAO
While finalising the PPO, the PAO verifies and cross-checks details from available records and the authority issued for the PPPO by CPAO. - PPO and SSA sent to CPAO PAO
On completing the PPO, the PAO sends both halves of the PPO to CPAO along with the Special Seal Authority (SSA) for onward transmission to CPPC, as done in cases under CCS (Pension) Rules. The PAO keeps a close watch to ensure PPOs are issued against every PPPO. - CPAO checks entries CPAO
On receiving the PPO and SSA, CPAO checks all entries against the available documents/PPPOs and ensures correctness. - PPPO payment stopped CPAO
After verifying the new PPO against the old PPPO, CPAO processes the case and sends it to CPPC. CPAO immediately stops pension payment through the PPPO and records the last payment certificate in the old PPPO as well as in the new PPO/SSA. CPAO also indicates the date of commencement of pension/family pension by CPPC in the SSA issued by it. - Documents sent to CPPC CPAO
After finalising processing, CPAO sends the new PPO, SSA, Last Pay Certificate (LPC) and other supporting documents in original (old SSAs lying with CPAO and the new ones received afresh from PAO) to the concerned CPPC for further processing and pension disbursement. CPAO retains scanned copies of the complete set of old PPPO and new PPO for its records.
Roles and Responsibilities of Each Stakeholder
| Stakeholder | Main Responsibility under the SOP |
|---|---|
| CPAO | Initiates process, shares scanned PPPO disburser portion, provides PPO-number utility, verifies PPO/SSA, stops PPPO payment, forwards documents to CPPC and retains scanned records |
| PAO | Seeks Service Book from HoO, generates new PPO number, prepares PPO/SSA with old PPPO and PRAN number, cross-checks records and sends PPO and SSA to CPAO |
| Head of Office (HoO) | Provides Service Book and other required documents with a forwarding letter to the PAO |
| CPPC | Receives new PPO, SSA, LPC and supporting documents from CPAO and carries out further processing and pension disbursement |
Documents Involved in the Process
- Disburser Portion of the PPPO (scanned copy sent by CPAO to PAO)
- Service Book and other relevant documents of the Government employee (from HoO)
- Forwarding letter from HoO to PAO
- New PPO and Special Seal Authority (SSA), bearing old PPPO number and PRAN number
- Last Payment Certificate recorded in the old PPPO and new PPO/SSA
- Last Pay Certificate (LPC) and other supporting documents sent to CPPC
What Should Offices Do? (Practical Pointers)
The OM asks all concerned authorities to ensure implementation and to bring the SOP to the notice of officers and officials under their control. Based on the SOP’s steps, the following practical pointers may help offices; they are our reading of the procedure and not wording from the OM:
- Heads of Office: keep the Service Book and related records of the concerned employee updated and ready, as the PAO will request them once it receives the scanned PPPO.
- Forwarding letter: use the language prescribed in the SOP, mentioning that the provisional pension/family pension of the named employee will be regularised as per CCS (Implementation of NPS) Rules, 2021.
- PAOs: cross-check PRAN, old PPPO number and PPO details before sending the PPO and SSA to CPAO.
- Families of affected employees: contact the Head of Office or concerned PAO for updates on the status of regularisation.
Glossary of Terms Used in the SOP
| Term | Meaning |
|---|---|
| NPS | National Pension System |
| OPS | Old Pension Scheme |
| CPAO | Central Pension Accounting Office |
| CGA | Controller General of Accounts |
| PAO | Pay and Accounts Office |
| HoO | Head of Office |
| CPPC | Central Pension Processing Centre (of authorised banks) |
| PPPO | Provisional Pension Payment Order |
| PPO | Pension Payment Order |
| SSA | Special Seal Authority |
| LPC | Last Pay Certificate |
| PRAN | Permanent Retirement Account Number |
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Frequently Asked Questions (FAQs)
1. What is the CPAO OM dated 19.10.2026 about?
It circulates a revised Standard Operating Procedure for migration of NPS pensioners to the Old Pension Scheme in cases of death or disability of Government servants.
2. Does the revised SOP replace the earlier one?
Yes. The OM states that the revised SOP supersedes the earlier SOP issued under the O/o CGA’s U.O. dated 17.09.2025.
3. Why was the SOP revised?
According to the OM, the O/o CGA approved the revised SOP in view of challenges encountered in the migration process, to ease and facilitate it.
4. Which pension cases are covered?
The OM refers to migration of legacy NPS-AR pension cases to OPS on death or disability of Government servants.
5. What happens to the provisional pension payment order (PPPO)?
Provisional payments are to be regularised under Rule 10 of CCS (Implementation of NPS) Rules, 2021, with the PPPO cancelled and a regular PPO issued by the respective PAO. CPAO stops payment through the PPPO once the new PPO is verified and processed.
6. What is the role of the Head of Office?
The HoO provides the Service Book and other required documents to the PAO along with a forwarding letter stating that the provisional pension or family pension will be regularised under the CCS (Implementation of NPS) Rules, 2021.
7. Who finally disburses the pension?
After CPAO sends the new PPO, SSA, LPC and supporting documents, the concerned CPPC carries out further processing and pension disbursement.
8. Where can I read the official OM?
Please check the official websites of CPAO, the Office of the Controller General of Accounts and the Department of Expenditure for the complete OM and enclosed SOP.
Conclusion
The revised SOP issued by CPAO on 19 October 2026 gives a clearer, step-by-step route for converting provisional payments in legacy NPS-AR cases into regular OPS pension on death or disability of Government servants. It defines who does what: CPAO, PAO, Head of Office and CPPC, and sets a document trail from the old PPPO to the new PPO and SSA.
Offices and PAOs should study the complete OM and annexures and ensure strict, time-bound compliance so that affected families and pensioners receive regular pension without avoidable delay.
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