Employees’ Provident Funds Scheme, 2026 – Ministry of Labour and Employment Notification No. G.S.R. 525(E) dated 29.06.2026
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 29th June, 2026
G.S.R. 525(E).— In exercise of the powers conferred by clause (a) of sub-section (1) of section 15 of the Code on Social Security (36 of 2020) and in supersession of the Employees’ Provident Funds Scheme, 1952, except as respects things done or omitted to be done before such supersession, the Central Government, hereby makes the following Scheme, namely.
CHAPTER I
Preliminary
1. Short title, commencement and application.− (1) This Scheme may be called the Employees’ Provident Funds Scheme, 2026.
(2) It shall come into force on the date of its publication in the Official Gazette.
(3) Subject to the provisions of sections 20, 21 and 143 of the Code, this Scheme shall apply –
(i) to every establishment, to which the Chapter III of the Code applies; and
(ii) to every establishment belonging to or under the control of the Central Government or State Government or set up under any Central Act or State Act or any other law for the time being in force, employing such number of employees as specified in the First Schedule to the Code and whose employees are not entitled to the benefits of contributory provident fund or old age pension in accordance with any scheme or rules framed under that law.
2. Definitions.− (1) In this Scheme, unless the context otherwise requires: —
(a) “authorised signatory” means an employee of the establishment concerned legally empowered by the employer of an establishment to sign any return or document on behalf of the employer or the establishment, as the case may be and such actions shall be legally binding on the employer as well as the establishment;
(b) “board of trustee” means the legal entity consisting of the Chairperson and members of the trust constituted under sub- section (5) of section 143 of the Code;
(c) “child” means the legitimate child and includes adopted child, if the Commissioner is satisfied that adoption of a child is legally recognized under the personal law of the member;
(d) “Code” means the Code on Social Security, 2020;
(e) “Commissioner ” means a Commissioner for Employees’ Provident Fund appointed under section 14 of the Code;
(f) “Excluded employee” means,-
(i) an employee whose wage at the time he is otherwise entitled to become a member of the Fund, exceeds wage ceiling as prescribed under the Code;
(ii) in case of an International Worker who, as a citizen or resident of their country of origin, contributes to a social security programme of that country with which India has entered–
(A) into a social security agreement on a reciprocity basis, and who enjoys the status of a detached worker for the period and terms specified in such agreement; or
(B) into a bilateral comprehensive economic agreement containing a clause on social security prior to the 1st day of October, 2008, which specifically exempts natural persons of either country from contributing to the social security fund of the host country;
(g) “exempted establishment” means an establishment exempted under section 143 of the Code;
(h) “financial year” means the year commencing on the first day of April;
(i) “Fund” means the Provident Fund established under this Scheme;
(j) “International Worker” means−
(i) an employee other than an Indian employee, holding other than an Indian Passport, working for an establishment in India, to which the Code applies;
(ii) an Indian employee having worked or going to work in a foreign country with which India has entered into a social security agreement and being eligible to avail the benefits under a social security programme of that country, by virtue of the eligibility gained or going to gain, under the said agreement;
Provided that the worker, who is a Nepalese national on account of Treaty of Peace and Friendship of 1950 and the worker, who is a Bhutanese national on account of India-Bhutan Friendship Treaty of 2007, shall be deemed to be an Indian worker;
(k) “member” means a member of the Fund;
(l) “principal employer” means an employer with whom employees are engaged by or through a contractor and shall include.−
(i) in relation to any office or Department of the Government or a local authority, the head of that office or Department or such other officer as the Government or the local authority, may specify in this behalf;
(ii) in a factory, the owner or occupier of the factory and where a person has been named as the manager of the factory, the person so named;
(iii) in a mine, the owner or agent of the mine;
(iv) in relation to any other establishment, any person who has the ultimate control over affairs of the establishment.
(m) “Repealed Act” means the Employees’ Provident & Miscellaneous Provisions Act, 1952 (19 of 1952);
(n) “Scheme” means the Employees Provident Funds Scheme framed under section 15 of the Code;
(o) “SEBI” means the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992)
(p) “trustee” means a member of the “board of trustees; and
(q) “Universal Account Number” (UAN) means an identity number allotted to an employee on a permanent basis in the form and manner specified by the Central Provident Fund Commissioner.
(2) All the other words and expressions used and not defined in this Scheme, but defined in the Code, shall have the same meanings respectively as assigned to them in the Code and rules framed thereunder.
CHAPTER II –
OFFICERS OF CENTRAL BOARD
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CHAPTER III –
MEMBERSHIP
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CHAPTER-IV –
EXEMPTION
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CHAPTER V –
CONTRIBUTIONS AND CHARGES
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CHAPTER VI –
RESPONSIBILITIES, FORMS & RETURNS
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Chapter-VII –
MAINTENANCE OF ACCOUNTS
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Chapter-VIII –
Transfers, Nominations, Payments and Withdrawals
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Chapter-IX –
ANNUAL REPORT
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ANNEXURE –
(SPECIAL PROVISIONS)
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FORM-I to Form XII
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[F. No. S-35025/04/2026-SS-II]
TEJASWI S. NAIK, Joint Secy.
COMMENTS