<h1>One-time switch lets UPS members move to NPS; deadlines, extended pension, gratuity and tax benefits clarified</h1> The government introduced a one-time, one-way switch allowing employees who opted into the Unified Pension Scheme (UPS) to move to the National Pension System (NPS). UPS, made available as an NPS option from April 1, 2025, had 31,555 opt-ins by July 20 and an enrolment deadline of September 30. The switch may be exercised no later than one year before superannuation or three months before the deemed date of retirement for voluntary retirement. The government extended retirement and death gratuity benefits to UPS, made UPS beneficiaries eligible for CCS pension rule benefits on death or invalidation, and extended NPS-equivalent tax benefits to UPS.