U/S 80CCD(2) any amount contributed by employer to the employees NPS account is allowed as deduction. This deduction is allowed in both old and new regime.

Limit:

       for Central Government Employer 14% of basic salary + DA;

       for others 10% of basic salary + DA. 

And this limit is in excess of limit under section Rs. 1,50,000 i.e the limit is upto Rs. 50,000.