The circular states that Annual Performance Assessment Reports (APARs) for the year 2025–26 for all cadres, except certain categories such as MTS, Electrician, Lift Operator, Driver and similar cadres, are required to be filed through the Smart Performance Appraisal Report Recording Online Window (SPARROW). The module is accessible through the specified VPN URL. Cadres not registered in SPARROW due to absence of official email IDs are required to file APARs through the HR Portal of EPFO.

The circular provides timelines for completion of activities including mapping of Reporting and Reviewing Officers, submission of self-appraisal, reporting and reviewing stages, disclosure, representation, disposal of representation, and final completion of the APAR process. It assigns roles to officers including Service Admin, PAR Central Custodian (Primary and Alternate), and EMD Administrator. Responsibilities relating to workflow creation, APAR generation, and profile management through the PIMS database are specified. It also sets out conditions regarding reporting and reviewing authorities, competent authority, and handling of cases where officers have retired.

It specifies circumstances for issuance of No Report Certificate (NRC), including cases where the minimum reporting period is not met or where reporting and reviewing authorities have retired. Procedures for NRC issuance and PAR generation are provided. It also includes provisions for handling system access errors, creation of new users, synchronization delays between systems, and data completeness requirements.