Key insights
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1
Coverage depends on service and retirement dates under CPS: Eligibility and choice under TAPS are tied to whether an employee entered service before or from January 1, 2026 and whether retirement occurs on or after January 1, 2026.
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2
Operational rollout depends on rule notification and compliance steps: TAPS will be made operational only after rules are notified and statutory and accounting requirements are completed.
Takeaways
Tamil Nadu implemented TAPS from January 1, 2026 with mandatory coverage for new eligible entrants, coverage for eligible CPS retirees from that date, and an opt-in choice at retirement for pre-2026 CPS employees.
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