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REGD. No. D. L.-33004/99
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 473] NEW DELHI, MONDAY, JUNE 29, 2026/ ASHADHA 8, 1948
CG-DL-E-01072026-273957
4832 GI/2026 (1)
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.
Table
+-----+-------------------------------------------+
| Sl. | Name of country |
| No. | |
+=====+===========================================+
| 1. | The United Kingdom of Great Britain and |
| | Northern Ireland |
+-----+-------------------------------------------+
CHAPTER II
OFFICERS OF CENTRAL BOARD
3. Central Provident Fund Commissioner and Financial Adviser and Chief Accounts Officer.−The Central Provident Fund Commissioner and the Financial Adviser and Chief Accounts Officer shall not undertake any work unconnected with their office without the previous sanction of the Central Government.
4. Regional and local offices.−The Central Board may, establish such regional and local offices as it may consider necessary for the implementation of the Scheme and may specify the functions and duties of such offices.
5. Appointment of officers and employees of the Central Board.−The Central Board shall appoint officers and employees up to the level of posts equivalent to Joint Secretary of the Government of India.
6. Information of appointment to Central Board.−Appointment of officers of the level of the Regional Provident Fund Commissioners and above made by the Chairperson, Central Board shall be placed before the next meeting of the Central Board for information.
7. Administrative and financial powers of Commissioner.− (1) Subject to the budget allocation and limits authorised by the Central Board, the Commissioner shall, sanction expenditure on contingencies, supplies and services and purchases essential for administering the Fund.
(2) The Commissioner may exercise such administrative and financial powers other than those specified in sub paragraph (1), as may be delegated to him from time to time by the Central Board.
8. Staff Provident Fund and other benefits. The Staff Provident Fund established under the Provident Fund Act, 1925 in respect of officers and employees of the Central Board and Pension-cum-Gratuity Fund and any other fund constituted for the benefit of the employees of the Central Board under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (19 of 1952) shall be deemed to be constituted under sub section (4) of section 120 of the Code.
CHAPTER III
MEMBERSHIP
9. Membership of the fund.−
Subject to clause (f) of paragraph 2 of this Scheme,—
(1) Every employee, who was a member or was required to be a member of the EPF Scheme, 1952 till the date of cessation of the said Scheme, shall be a member of this Scheme.
(2) Every employee, employed in or in connection with the work of an establishment, to which this Scheme applies, is entitled and required to become a member of the Fund from the day this Scheme comes into force in such establishment or from the date of joining the establishment, whichever is later.
(3) Every excluded employee or an exempted employee shall become a member of this Fund forthwith on ceasing to be an excluded employee or an exempted employee.
(4) Notwithstanding anything contained in this paragraph, any employee and his employer may jointly opt in writing, to enrol such employee as a member or allow him to contribute on such wages exceeding wage ceiling limit and thereupon such employee shall be entitled to the benefits and be subject to the conditions of the Fund:
Provided that the employer shall pay the administrative charges and comply with all statutory provisions in respect of such employee.
(5) Every International Worker,–
(i) who was a member of the Employees’ Provident Fund Scheme, 1952 shall be a member of this Scheme;
(ii) employed in or in connection with the work of an establishment to which this Scheme applies shall be entitled and required to become a member of this Scheme in such establishment or from the date of joining the establishment, whichever is later;
(iii) excluded employee or exempted employee shall become a member of this Scheme forthwith on ceasing to be an excluded employee or an exempted employee.
(6) In case of an International Worker, an employee carrying out an employed activity in a country listed in the Table below, having signed a bilateral agreement on social security contributions with India and being subject to the Code, shall, along with the employer, pay contributions on the total wages as defined in sub section (88) of section 2 of the Code, if they are willing to take benefit of detachment under the said agreement.
10. Retention of membership.— (1) A member of this Scheme shall continue to be a member until he withdraws under paragraph 49, the amount standing to his credit in the Fund or is covered by a notification of exemption under section 143 of the Code or paragraph 12 of this Scheme;
(2) An International Worker shall continue to be a member of this Scheme, until,—
(i) withdraw under paragraph 49, the amount standing to the credit in the Fund;
(ii) covered by a notification of exemption under section 143 of the Code or an order of exemption under paragraph 12 of this Scheme; or
(iii) settled the benefits in terms of the provisions under a social security agreement entered into between India and the country of origin.
11. Resolution of questions about membership.— (1) Where any question arises as to whether an employee is entitled or required to become or continue as a member, or to the date from which the member is entitled or required to become a member, the matter shall be referred to the Regional Provident Fund Commissioner, who shall decide the question after giving an opportunity of being heard to both the employer and the employee:
Provided that if such dispute also involves whether an employee working in or in connection with the work of an establishment covered or coverable under the Employees Provident Fund Scheme, 1952, was entitled or required to become a member of the Fund up to the date of cessation of the said Scheme, the same shall be resolved in accordance with the rules of membership of the ceased Scheme for such period.
(2) In case of International
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