EPF (Employees' Provident Fund) Scheme, 2026: What Changed, Why, and What to Do
What changed:
The Ministry of Labour & Employment has notified the Employees' Provident Fund Scheme, 2026 (G.S.R. 525(E)) under the Code on Social Security, 2020, replacing the EPF Scheme, 1952. While contribution rates, UANs, and existing balances remain unchanged, the new framework explicitly codifies the ₹15,000 wage ceiling, simplifies withdrawal rules into three categories, strengthens digital compliance requirements, and introduces three time-bound compliance windows for employers.
Who it impacts:
EPF members, salaried employees, employers, HR and payroll teams, contract workers, exempted PF trusts, and organizations with historical EPF compliance gaps.
Source:
https://egazette.nic.in • Ministry of Labour & Employment (G.S.R. 525(E), dated June 29, 2026)









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