Employees’ Pension Scheme, 2026 – Notification No. G.S.R. 527(E) dated 29.06.2026

Employees’ Pension Scheme, 2026 – Notification No. G.S.R. 527(E) dated 29.06.2026

The Gazette of India
CGDL-E-30062026-273951
EXTRAORDINARY
PART II-Section 3-Sub-section (i)

PUBLISHED BY AUTHORITY

No. 475] NEW DELHI, MONDAY, JUNE 29, 2026/ ASHADHA 8, 1948

MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 29th June, 2026

G.S.R. 527(E).— In exercise of the powers conferred by clause (b) of sub-section (1) of section 15 of the Code on Social Security (36 of 2020) and in supersession of the Employees’ Family Pension Scheme, 1971 and the Employees’ Pension Scheme, 1995, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following Scheme, namely:—+

1. Short title, commencement and application. – (1) This Scheme may be called the Employees’ Pension Scheme, 2026.

(2) It shall come into force on the date of its publication in the Official Gazette.

(3) Subject to the provisions of section 20 of the Code on Social Security, 2020, this Scheme shall apply to the employees of all establishments to which the provisions of Chapter III apply under sub-section (4) or are applied under sub-section (5) or sub-section (6) or sub-section (8) of section 1 of the Code on Social Security, 2020.

2. Definitions. – (1) In this Scheme, unless the context otherwise requires;

(a) ” actual service ” means the aggregate of period of service rendered from the 16th November, 1995 or from the date of joining any establishment whichever is later to the date of exit from the employment of the establishment covered under the Code;

(b) “Code” means Code on Social Security, 2020 (36 of 2020);

(c) “Commissioner ” means a Central Provident Fund Commissioner, an Additional Central Provident Fund Commissioner, a Deputy Provident Fund Commissioner, a Regional Provident Fund Commissioner and an Assistant Provident Fund Commissioner appointed under section 14 of the Code;

(d) “contributory service” means the period of actual service rendered by a member for which the contributions to the fund have been received or are receivable;

(e) ” eligible family ” means –

(i) wife in the case of male member;

(ii) husband in the case of a female member; and

(iii) sons and daughters of a member

Explanation. – The expression ” sons ” and ” daughters ” shall include children legally adopted by the member;

(f) ” existing member ” means an employee who is a member of the Employees’ Family Pension Scheme,1971;

(g) “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 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;

(h) “ member ” means an employee who becomes a member of the Pension Fund; Explanation. – An employee shall cease to be the member of the Pension Fund from the date of superannuation or from the date of vesting admissible benefits under the Scheme, whichever is earlier;

(i) ” non-contributory service ” is the period of actual service rendered by a member for which no contribution to the Pension Fund has been received or is receivable;

(j) ” orphan ” means a person whose parents are not alive;

k) ” past service ” means the period of service rendered by an existing member from the date of joining the Employees’ Family Pension Fund till the 15th November, 1995;

(l) ” pension ” means the pension payable under the Employees’ Pension Scheme, 2026 and includes the pension admissible and payable under the erstwhile Employees’ Pension Scheme, 1995 and Employees’ Family Pension Scheme, 1971 immediately preceding the commencement of this Scheme;

(m) “Scheme” means the Employees’ Pension Scheme, 2026;

(n) “Table” means a table appended to this Scheme;

(o) “wage ceiling period” means the period during which particular wage ceiling was applicable.

(2) The words and expressions used herein and not defined in this Scheme, shall have the same meaning as assigned to them in the Code and the Employees’ Provident Funds Scheme, 2026.

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