Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-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
[F.No. S-35025/25/2026-SS-II]
TEJASWI S. NAIK, Jt. Secy.
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;
(1) " 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.
3. Pension Fund Account. -The erstwhile Employees' Pension Fund Account under
Employees' Pension Scheme, 1995 shall continue to be maintained as the Pension Fund
Account under this Scheme.
4. Pension Fund. - (1) From and out of the contributions payable by the employer in each
month under clause (a) of sub-section (1) of section 16 of the Code or under the rules of
the Provident Fund of the establishment which is exempted under section 143 of the Code,
a part of contribution of eight and thirty-three hundredths per cent. of the wages of
employee up to wage ceiling notified by the Central Government, shall be remitted by the
employer to the Pension Fund within fifteen days of the close of every month in the account
of the Central Board and the cost of the remittance, if any, shall be borne by the employer.
(2) The Central Government shall contribute to the Scheme at the rate of one and
sixteen hundredths per cent. of the pay of the members of the Employees' Pension Scheme,
limited to such sum as may be specified by the Central Government :
Provided that where the wage of the member exceeds the wage ceiling notified by
the Central Government, the contribution payable by the employer and the Central
Government shall be limited to the amount payable on wages up to such wage ceiling :
Provided further that with effect from 1st of September, 2014, in respect of members
who have exercised joint option for contributing under the provisions of paragraph 11 of
the erstwhile Employees' Pension Scheme, 1995 and are found eligible, the contribution of
the employer shall be nine and forty-nine hundredths per cent. of the wages of each member
by increasing it by one and sixteen hundredths per cent. from the extant eight and thirty-
three hundredths per cent. and such increased contribution shall be applicable to wages
exceeding fifteen thousand rupees per month.
(3) Each contribution payable under sub-paragraphs (1) and (2) shall be calculated
to the nearest rupee, fifty paise or more to be counted as the next higher rupee and fraction
of a rupee less than fifty paise being ignored.
(4) The net assets of the erstwhile Employees' Pension Scheme, 1995 shall vest in
and stand transferred to the Pension Fund.
5. Payment of contribution. - (1) The employer shall pay the contribution payable to the
Pension Fund in respect of each member employed by such employer, whether directly or
through a contractor.
(2) It shall be the responsibility of the principal employer to pay the contributions
payable to the Pension Fund.
6. Recovery of damages for default in payment of any contributions. - Where any
employer makes default in the payment of contribution to the Pension Fund or in the
payment of any charges payable under any provisions of the Code or this Scheme, the
Central Provident Fund Commissioner or such officers as may be authorised in this behalf,
may levy and recover from the employer, by way of penalty, damages at the rates specified
in the Employees' Provident Funds Scheme, 2026.
7. Membership of Employees' Pension Scheme. - (1) This Scheme shall apply to every
employee -
(i) who, on or after the date of notification of this Scheme, becomes a member of
the Employees' Provident Funds Scheme, 2026 or the Provident Fund of the
establishment which is exempted under section 143 of the Code and whose
wages on such date is less than or equal to wage ceiling notified by the Central
Government;
(ii) who has been a member of the erstwhile Employees' Pension Scheme, 1995 or
was entitled to become a member of the Employees' Pension Scheme, 1995 or
Employees' Family Pension Scheme, 1971 before the date of commencement of
this Scheme.
Explanation. - An employee shall cease to be the member of Pension Fund
from the date on attaining the age of superannuation or from the date of vesting
admissible benefits under this Scheme, whichever is earlier.
(2) A member of the Pension Fund shall continue to be such member until the earliest
of the following events, namely:-
(a) attainment of age of superannuation;
(b) availing of the withdrawal benefit under paragraph 13;
(c) death of the member;
(d) vesting of pension in the member under paragraph 12.
8. Resolution of doubts. - Where a doubt arises as to whether an employee is entitled to
become a member of the Pension Fund, the matter shall be referred to the Regional
Provident Fund Commissioner, who shall decide the same:
Provided that both the employer and the employee shall be afforded an opportunity
of being heard before passing the final order in the matter.
9. Determination of eligible service. - (1) In the case of a member other than an existing
member, the contributory service shall be treated as eligible service and the total
contributory service shall be rounded off to the nearest year, with a fraction of service of
six months or more shall be treated as one year and the service less than six months shall
be ignored.
Explanation. - In the case of employees employed seasonally in any establishment,
the period of contributory service in any year, notwithstanding that such service is less than
a year, shall be treated as a full year.
(2) In the case of the existing member the aggregate of contributory service and the
past service shall be treated as eligible service:
Provided that where any period in the past service is one in respect of which the
contributions towards the Family Pension Scheme, 1971 has not been received, the said
period shall count as eligible service if the contributions thereof have been received in the
Pension Fund.
Explanation. - For the purposes of this paragraph, any aggregate of contributory
service and past service of less than six months shall be ignored and six months or more
shall be rounded off to one year.
10. Determination of pensionable service. - (1) The pensionable service of the member shall
be determined with reference to the contributions received or receivable in the Pension
Fund.
(2) Where the member who superannuates on attaining the age of superannuation
and who has rendered twenty years of pensionable service or more, the pensionable service
shall be increased by adding a weightage of two years.
11. Determination of pensionable wages. - (1) The pensionable wages shall be the average
monthly wages drawn, whether on time-rate or on piece-rate basis, during the contributory
period of service in the span of sixty months immediately preceding the date of exit from
the membership and the pensionable wages shall be determined on a pro rata basis for
every wage ceiling:
Provided that these shall be subject to the maximum of wage ceiling applicable to
each of such period:
Provided further that where a member was not in receipt of full wages during the
said period of sixty months, the average of the full wages drawn during the preceding sixty
months, for which contribution to the Pension Fund was recovered, shall be considered as
pensionable wages for calculating pension.
(2) Where, during the said span of sixty months, there are non-contributory periods
of service, including cases where wages drawn during the span of sixty months shall be
divided by the actual number of days for which wages were drawn and the amount so
derived shall be multiplied by thirty to determine the average monthly wages.
(3) The maximum pensionable wages shall be limited to the notified wage ceiling per
month.
12. Monthly pension. - (1) A member shall be entitled to-
(i) superannuation pension, where the member has rendered eligible service of not
less than ten years and retires on attaining the age of superannuation;
(ii) early pension, where the member has rendered eligible service of not less than
ten years and retires or otherwise ceases to be in the employment before
attaining the age of superannuation.
(2) Where a member other than an existing member, the amount of monthly
superannuation pension or early pension, as the case may be, shall be computed in
accordance with the following formula: -
Monthly member's pension = (Pensionable wages X Pensionable service)
70
Provided that the monthly pension of a member shall be determined on a pro rata
basis for every wage ceiling period.
Provided further that pensionable wages shall be subject to a maximum of the wage
ceiling applicable to each such period.
(3) Where an existing member in respect of whom the date of commencement of
pension is after the 16th November, 2005, superannuation or early pension shall be equal to
the aggregate of,—
(a) pension as determined under sub-paragraph (2) for the period of
pensionable service rendered from the 16th November, 1995 or six
hundred and thirty-five rupees per month, whichever is more;
(b) past service pension payable on completion of superannuation as
specified in sub-section (82) of section 2 of the Code on the 16th
November, 1995, shall be as given as provided in the table below,—
Table
+-----+-----------------------------+---------------------------+---------------------------+
| Sl. | Years of past | Wages upto Rs. 2500/- per | Wages more than Rs. 2500/- per|
| No. | service | month | month |
+=====+=============================+===========================+===========================+
| (1) | (2) | (3) | (4) |
+-----+-----------------------------+---------------------------+---------------------------+
| (i) | upto 11 years | 80 | 85 |
+-----+-----------------------------+---------------------------+---------------------------+
| (ii)| more than 11 years | 95 | 105 |
| | but upto 15 years | | |
+-----+-----------------------------+---------------------------+---------------------------+
| (iii)|more than 15 years | 120 | 135 |
| | but less than 20 years | | |
+-----+-----------------------------+---------------------------+---------------------------+
| (iv)| beyond 20 years | 150 | 170 |
+-----+-----------------------------+---------------------------+---------------------------+
Note:
the amount specified in column (3) or (4) of the table, as the case may be, shall be multiplied by
(i) the factor given in Table - II corresponding to the period between the 16th
November, 1995 and the date of exit to arrive at past service pension payable;
(ii) the aggregate of clauses (a) and (b) calculated under this sub-paragraph shall be
subject to a minimum of eight hundred rupees per month:
Provided that the eligible service is twenty-four years:
Provided further that if it is less than twenty-four years, the pension as
computed above shall be reduced proportionately subject to a minimum of four
hundred and fifty rupees per month.
(4) In the case of an existing member and in respect of whom the date of
commencement of pension is between the 16th November, 2000 and the 16th November,
2005,-
(a) superannuation or early pension shall be equal to the aggregate of,-
(i) pension as determined under sub-paragraph (2) for the period of service
rendered from the 16th November, 1995 or four hundred and thirty-eight
rupees per month, whichever is more;
(ii) past service pension as provided in sub- paragraph (3).
(b) the aggregate clauses of (a) and (b) calculated under sub-paragraph (3) shall be
subject to a minimum of six hundred rupees per month:
Provided that the eligible service is twenty-four years:
Provided further that if it is less than twenty-four years, the pension shall be
proportionately reduced subject to a minimum of three hundred and twenty-five
rupees per month.
(5) In the case of an existing member and in respect of whom the date of
commencement of pension is before the 16th November, 2000,—
(a) the superannuation or early pension shall be equal to the aggregate of-
(i) pension as determined under sub-paragraph (2) for the period of service
rendered from the 16th November, 1995 or three hundred and thirty-five rupees
per month, whichever is more;
(ii) past service pension as provided in sub-paragraph (3).
(b) The aggregate of sub-clauses (i) and (ii) calculated as above shall be subject to
a minimum of five hundred rupees per month:
Provided that the eligible service is twenty-four years:
Provided further that it is less than twenty-four years, the pension shall be
proportionately reduced but subject to the minimum of two hundred and sixty-
five rupees per month.
(6) Except as otherwise expressly provided hereinafter the monthly pension under
sub-paragraphs (2) to (5) shall be payable from a date immediately following the date of
completion of the age of superannuation, even if the member has retired or ceased to be in
the employment before that date.
(7) A member may be allowed to draw an early pension from a date earlier than the
age of superannuation, but not earlier than fifty years of age, and the amount of pension
shall be reduced at the rate of four per cent., for every year the age falls short of age of
superannuation.
(8) the member's monthly pension including any relief payable to any existing or
future member under this paragraph, shall not be less than one thousand rupees.
Provided that, on and from the first day of September, 2014, the minimum pension
of one thousand rupees payable under this sub-paragraph shall be subject to
(i) deductions on account of benefits of commutation and return of capital taken
by members under the provisions of the erstwhile Employees' Pension
Scheme, 1995 prior to 26th September, 2008; and
(ii) deductions on account of early pension under sub-paragraph (7).
(9) (a) A member who has attained the age of superannuation and is otherwise
eligible for pension under clause (a) of sub-paragraph (1) may be allowed to defer the age
of drawing pension later than the age of superannuation, but not beyond sixty years of age.
(b) In such cases as is referred to in clause (a), -
(i) the amount of pension shall be increased at the rate of four per cent. for
every completed year after the age of superannuation subject to the wage
ceiling under the proviso to sub-paragraph (2) of paragraph 4;
(ii) the member, at their option, may be allowed to continue contributions
under paragraph 4 to the Pension Fund for the period for which the
drawing of pension has been deferred, if the member is continuing in
employment after the age of superannuation and the pensionable service
and pensionable wages for the purpose of determining the pension under
sub-paragraph (2) shall include such contributions, but not beyond the
age of sixty years;
(iii) where a member who has opted to defer the withdrawal of pension dues
after attaining the age of superannuation and before the commencement
of the deferred pension, the eligible family shall be entitled to pension
under clause (c) of sub-paragraph (1) of paragraph 15 from the date of
death of the member, as if the member's monthly pension had
commenced on the date of death.
(10) Where a member ceases to be in the employment by way of retirement or
otherwise before the age of superannuation, -
(i) the member may, on option, either-
(a) be paid pension as admissible under this Scheme on attaining an age
exceeding fifty years; or
(b) be issued a scheme certificate by the Commissioner indicating the
pensionable service, the pensionable wages and the amount of pension
due on the date of exit from the employment.
(11) Where such a member is subsequently employed in an establishment covered
under this Scheme, the earlier service as recorded in the scheme certificate shall be
reckoned together with the fresh spell of pensionable service.
(12) A member postponing the commencement of pension under this paragraph shall
be entitled to such additional relief as may be sanctioned under this Scheme:
Provided that-
(a) Where a member does not take up an employment covered under this Scheme
and has rendered less than ten years of eligible service on the date of exit, but
dies before attaining the age of superannuation and before a continuous period
of thirty-six months has elapsed during which contributions have not been
received in respect of the member in the Pension Fund, the amount of
contributions received in this case shall be converted into a monthly widow
pension or children's pension and the widow pension in such cases shall be
calculated at the scale laid down in Table - III and the children's pension at
twenty-five per cent. thereof for each child;
(b) Where there is no widow, an orphan pension shall be payable at the rate of
seventy-five per cent. of the amount which would have been payable as a widow
pension, subject to the provisions of the paragraph 15;
(c) Where the member does not take up an employment covered under this Scheme
and has rendered less than ten years of eligible service on the date of exit, but
dies before attaining the age of superannuation after a continuous period of
thirty-six months has elapsed during which no contributions have been received
in respect of the member in the Pension Fund, the eligible family shall be
entitled to benefits under paragraph 13.
13. Benefits on leaving service before being eligible for pension. - (1) Where a member has not
rendered the eligible service specified in sub-paragraph (1) of paragraph 12, on the date of
exit, or on attaining the age of superannuation, whichever is earlier, such member shall be
entitled to a withdrawal benefit as laid down in Table-IV or may opt to receive the scheme
certificate, provided the member has not attained the age of superannuation:
Provided that for the purpose of calculating the withdrawal benefit, the wages at exit
shall be the weighted average of wages at the end of every wage ceiling period:
Provided further that an existing member shall receive additional return of
contributions for past service under the Employees' Family Pension Scheme, 1971,
computed as withdrawal-cum-retirement benefits as per Table-I multiplied by the factor
given in Table-II:
Provided also that in the case of exit from service before attaining the age of
superannuation, the member shall become eligible to avail the withdrawal benefit only after
the lapse of thirty-six months from the date on which the last contribution became due or
on attaining the age of superannuation, whichever is earlier.
14. Benefits on permanent and total disablement. (1) Where a member becomes
permanently and totally disabled during the course of employment, such a member shall be
entitled to pension as admissible under paragraph 12, subject to a minimum of two hundred
and fifty rupees per month, notwithstanding the fact that the member has not rendered the
pensionable service required under paragraph 12:
Provided that the member has made at least one month's contribution.
(2) The monthly pension payable under sub-paragraph (1) shall commence from the
date immediately following the date of the permanent total disablement and shall continue
for the lifetime of the member.
(3) A member claiming benefits under this paragraph shall undergo such a medical
examination as may be specified by the Central Board, for the purpose of determining
whether the member is permanently and totally unfit for the employment which the member
was performing at the time of disablement.
15. Benefits on death of member. - (1) Pension to the eligible family shall be admissible from
the date immediately following the date of death of the member, where the member dies-
(a) while in service;
Provided that at least one month's contribution has been paid into the
Pension Fund; or
(b) after the date of exit but before attaining the age of superannuation, having
rendered service entitling the member to a monthly pension but before the
commencement of the pension payment; or
(c) after the commencement of payment of the monthly pension.
Explanation.— For the purpose of this sub-paragraph, where a member has rendered less
than ten years of eligible service on the date of exit but has retained the membership of the
Pension Fund and dies before attaining the age of superannuation, such cases shall be
regulated under clause (a) of sub-paragraph (12) of paragraph 12.
(2) (a) The monthly widow pension shall be -
(i) in cases under clause (a) of sub-paragraph (1), equal to the monthly
pension which would have been admissible if the member had retired on
the date of death or four hundred and fifty rupees per month or the amount
indicated in Table-III whichever is higher;
(ii) in cases under clause (b) of sub-paragraph (1), equal to the monthly
pension which would have been admissible as if the member had retired
on the date of exit or four hundred and fifty rupees per month or the
amount indicated in Table-III whichever is higher;
(iii) in cases under clause (c) of sub-paragraph (1), equal to fifty per cent. of
the monthly pension payable to the member on the date of his death
subject to a minimum of four hundred and fifty rupees per month;
(iv) in cases where the amount of family pension sanctioned under the Family
Pension Scheme, 1971 and payable under this Scheme is less than four
hundred and fifty rupees per month, such pension shall be enhanced to
four hundred and fifty rupees per month;
(v) in cases, where the monthly widow pension including relief, if any, is less
than one thousand rupees per month, such pension shall be enhanced to
one thousand rupees per month.
(b) The monthly widow pension shall be payable upto the date of death of the widow
or her remarriage, whichever is earlier.
Explanation.— For the purpose of this sub-paragraph, where there are two or
more widows, the pension shall be payable to the eldest surviving widow and
upon her death, to the next surviving widow, if any, and the term "eldest" shall
mean seniority with reference to the date of marriage.
(3) The monthly children's pension-
(a) any surviving child of the deceased member, falling within the definition of
eligible family, shall be entitled to a monthly children's pension in addition to
the widow or widower pension.
(b) the monthly children's pension for each child shall be equal to twenty-five per
cent. of the amount admissible to the widow under clause (a) of sub- paragraph
(2):
Provided that the minimum monthly children's pension, including relief, if
any, shall not be less than two hundred and fifty rupees per child.—
(i) shall be payable until the child attains the age of twenty-five years;
(ii) shall be admissible to a maximum of two children at a time, in order from
eldest to youngest;
(iii) where a deceased member leaves behind a son or daughter who is
permanently and totally disabled, such a child shall be entitled to monthly
children pension or orphan pension, as the case may be, irrespective of
age and the number of children in the family, in addition to the pension
under clause (ii).
(4)(a) Where deceased member is not survived by any widow, but is survived by
children falling within the definition of eligible family and where the widow pension is not
payable, the children shall be entitled to a monthly orphan pension equal to seventy-five
percent of the monthly widow pension under clause (a) of sub-paragraph (2):
Provided that the minimum monthly orphan pension including relief, if any, shall
not be less than seven hundred and fifty rupees per orphan;
(b) an orphan pension shall be payable to each orphan until the beneficiary attains
the age of twenty-five years:
Provided that the pension shall continue beyond twenty-five years, if the
beneficiary is suffering from mental disorder or physical disability;
(c) in the event of death or remarriage of the widow or widower after sanctioning
of widow or widower pension, the children shall be entitled, in lieu of the
children pension, to an orphan pension from the date following the date of such
death or remarriage;
(d) an orphan pension shall be admissible to a maximum of two orphans at a time,
in order from the eldest to youngest.
(5) (a) A member who is unmarried or without a spouse or an eligible child may
nominate a person to receive the benefits:
Provided that upon subsequently acquiring an eligible family, such
nomination shall become void:
Provided further that on death of the member, the nominee shall be entitled
to monthly pension equal to widow pension, as admissible under sub-clauses (i) and (ii) of
clause (a) of sub- paragraph (2);
(b) where a member dies leaving behind no spouse or eligible child and no
nomination exists, the widow pension under sub-clauses (i) and (ii) of clause (a)
of sub-paragraph (2) shall be payable to the dependent father or dependent
mother, as the case may be and on the grant of pension to the father and upon
his death, pension shall be extended to the surviving mother for life;
(c) where the deceased member had not rendered pensionable service on the date
of exit entitling the member to monthly pension under paragraph 12, but had
opted to retain the membership under sub- paragraph (8) of paragraph 12, the
nominee or dependent father or mother, as the case may be, shall be entitled to
withdrawal benefit under paragraph 12.
16. Guarantee of pensionary benefits. - No pensionary benefits under this Scheme shall be
denied to any member or beneficiary on account of non-compliance with the requirements
by the employer under sub-paragraph (1) of paragraph 4:
Provided that nothing contained in this paragraph shall absolve the employer from
the liabilities imposed under this Scheme.
17. Payment of pension. - (1) The claims, complete in all respects and submitted along with
the requisite documents, shall be settled and benefit amount paid to the beneficiaries within
twenty days from the date of its receipt by the Commissioner.
(2) Where there is any deficiency in the claim, the same shall be recorded in writing
and communicated to the applicant within twenty days from the date of receipt of such an
application.
(3) Where the Commissioner fails without sufficient cause to settle a claim complete
in all respects within twenty days, the Commissioner shall be liable for the delay beyond
the said period and interest at the rate of twelve per cent. per annum may be charged on the
benefit amount, which may be deducted from the salary of the Commissioner.
18. Duties of employer. - (1) Every employer shall, within fifteen days of the application of this
Scheme to the establishment, send to Commissioner a consolidated return as specified in the
Employees' Provident Funds Scheme, 2026, containing the details of employees required or
entitled to become members of the Pension Fund, including wages paid to such employee:
Provided that where no employee is required or entitled to become a member of the
Pension Fund, the employer shall file a 'Nil' return.
(2) Every employer shall make available electronically under due authentication, all registers
and books of accounts relating to details of employees and payments made to them, maintained
under any other law for the time being in force, for verification by the Inspector-cum-Facilitator
appointed under sub-section (1) of section 122 of the Code during inspection of the
establishment.
(3) Notwithstanding anything contained in this paragraph, the Central Board may issue such
directions to employers generally, as it may consider necessary or proper for the purpose of
implementing this Scheme and it shall be the duty of every employer to comply with such
directions.
(4) Every employer of an establishment shall maintain records and registers, electronically or
otherwise, containing particulars with regard to persons employed, the muster roll, wages and
such other details required under clause (a) of section 123 of the Code.
19. Employer to furnish particulars of ownership. - Every employer in relation to an
establishment to which the Code and this Scheme applies or is applied shall furnish to the
Commissioner, details of all the branches and departments, owners, occupiers, directors,
partners, managers or any other person or persons who have the ultimate control over the
affairs of such establishment.
20. Investment of Pension Fund. - (1) All moneys accruing to Pension Fund Account, other
than the contributions of the Central Government, shall be invested in accordance with the
provisions of paragraph 35 of the Employees' Provident Funds Scheme, 2026.
(2) The assets of the Pension Fund already invested in the Public Account of the Government
of India shall remain so invested.
(3) The future contributions of the Central Government accruing to the Pension Fund from
1st April, 2026 onwards shall be invested in the Public Account of the Government of India
and the Central Government shall pay interest at a rate not less than eight and one-half per
cent.
21. Disposal of Fund. - (1) Subject to the provisions of the Code and of this Scheme, the Pension
Fund shall not, except with the prior sanction of the Central Government, be expended for
any purpose other than.—
(i) the payments envisaged in this Scheme;
(ii) continued payment of benefits sanctioned under the erstwhile Employees' Pension
Scheme, 1995, prior to the date of notification of this Scheme or sanctioned
thereafter in respect of cases arising before 1st April, 2026; and
(iii) continued payment of family pension, life assurance benefit and retirement-cum-withdrawal benefits sanctioned under the Employees' Family Pension Scheme,
1971, prior to 16th November, 1995 or sanctioned thereafter in respect of cases
arising before that date.
(2) All administrative expenses shall be met from the Central Administration Account as
specified in paragraph 32 of the Employees' Provident Funds Scheme, 2026:
Provided that the cost of remittance of pension shall be charged to the Pension Fund.
22. Maintenance of accounts. -The Central Board shall maintain, in respect of this Scheme, a
consolidated income and expenditure account and a consolidated balance sheet, in the
common format of annual accounts approved by the Central Government.
23. Audit. -The accounts of the Pension Fund, including the administrative expenses incurred in
the operation of this Scheme, shall be audited in accordance with the instructions issued by
the Central Government in consultation with the Comptroller and Auditor-General of India.
24. Rounding up of benefits. - All items of benefits shall be calculated to the nearest rupee,
with fifty paise or more to be counted as the next higher rupee and any fraction of a rupee
less than fifty paise being ignored.
25. Valuation of Pension Fund. - (1) The Central Government shall have an annual valuation
of the Pension Fund made by a valuer appointed by it.
(2) At any time, when the Pension Fund so permits, the Central Government may
(i) alter the rate of contributions payable under this Scheme;
(ii) the scale of any benefit admissible under this Scheme; or
(iii) the period for which such benefit may be given.
26. Disbursement of pension and other benefits. - (1) The Commissioner shall, with the
approval of the Central Board, enter into arrangements for the disbursement of pension and
other benefits under this Scheme with disbursing agencies, including but not limited to the
Post Office or nationalised banks or treasuries or scheduled banks including Regional Rural
Banks or Co-operative Banks through electronic or digital funds transfer system.
(2) The Commission payable to the disbursing agencies and other charges incidental thereto
shall be met in accordance with paragraph 21 of this Scheme.
27. Registers, records, etc. - The Commissioner shall, with the approval of the Central Board,
specify.-
(i) the registers and records to be maintained in respect of the employees;
(ii) the form or design of any identity card, token or disc for the purpose of
identifying any employee or nominee or a member of a family entitled to
receive the pension; and
(iii) such other forms or formalities as may be required in connection with the grant
or continuance of pension and other benefits, subject to such periodical
verification as may be considered necessary.
28. Annual report. - The Central Board shall cause to be included in the Annual Report, the
working of the Employees' Provident Fund Scheme, 2026, a report on the working of this
Scheme during the previous financial year.
29. Application of Employees' Provident Funds Scheme, 2026. - In respect of matters for
which there are no provisions in this Scheme, the corresponding provisions of the Employees'
Provident Funds Scheme, 2026, shall apply.
30. Exemption from operation of Scheme. - (1) The appropriate Government may grant
exemption to any establishment or class of establishments from the operation of this Scheme
under section 143 of the Code, if the employees of the establishments-
(i) are members of any other pension scheme;
(ii) are proposed to be members of a pension scheme providing pensionary benefits at par
with or more favourable than, the benefits provided under this Scheme.
(2) Where exemption is granted under sub-paragraph (1), the withdrawal benefits standing
to the credit of the employees of such establishment under the Family Pension Scheme, 1971
or Employees' Pension Scheme 1995, shall, subject to the consent of the employees, be
transferred to the pension fund of the establishment.
(3) An application for exemption under this paragraph shall be presented to the Regional
Provident Fund Commissioner having jurisdiction, together with a copy of the pension
scheme of the establishment and other relevant documents, as may be called for.
(4) The Regional Provident Fund Commissioner shall scrutinise the application, obtain the
recommendations of the Central Provident Fund Commissioner and submit to the appropriate
Government for decision.
(5) Pending disposal of an application for exemption under this paragraph, the share of
employer shall not be remitted to the Pension Fund as specified in sub-paragraph (1) of
paragraph 4.
(6) An application for exemption shall be disposed of within a period of six months from the
date of its receipt or with such further time as may be extended for reasons to be recorded in
writing.
(7) Where the application for exemption is not disposed of within the period so specified,
the exemption applied for shall be deemed to have been granted.
Explanation. - For the purpose of this paragraph, the period of six months shall be reckoned
from the date on which the application for exemption is given in complete form to the
satisfaction of the Regional Provident Fund Commissioner.
31. Submission of return. The employer of the exempted establishment or class of
establishments and the board of trustees of such exempted establishment or class of
establishments, shall submit to the Commissioner a monthly return in the Form appended
to this Scheme.
32. Transfer value.— (1) Where exemption is granted to any establishment or where a member
is transferred from pension fund of one exempted establishment to another pension fund of
exempted establishment or statutory pension fund or vice-versa, a transfer value payment shall
be made consisting of -
(i) withdrawal benefit relating to past service period up to 15th November, 1995, as
per Table-I multiplied by the factors specified in Table-II for the period between
16th November, 1995 to the date of exemption or transfer, as the case may be; and
(ii) transfer value for pensionable service as per Table-V, for the service rendered
from 16th November, 1995 or from the date of joining the establishment, upto the
date of exemption or transfer as the case may be.
(2) In the event of cancellation of exemption granted under paragraph 30, transfer of Fund
shall be made in accordance with the conditions specified in the exemption notification.
33. Information to Central Government. -The Central Board shall furnish to the
Central Government, from time to time, information in respect of the income and expenditure
from the Pension Fund Account, directed by the Central Government.
34. Interpretation. - Where any doubt arises with regard to the interpretation of the
provisions of this Scheme, it shall be referred to the Central Government who shall decide the
same.
35. Payment of pension in case of person charged with murder. - (1) Where a person,
who in the event of the death of a member of the Pension Fund is eligible to receive pension
under paragraph 12 or paragraph 15, is charged with the offence of murdering the member or
abetting the commission of such an offence, the claims to receive pension shall remain
suspended until the conclusion of the criminal proceedings instituted against the person for
such offence.
(2) Upon conclusion of the criminal proceedings referred to in sub-paragraph (1),—
(i) if the person concerned is convicted for the murdering or abetting in the
murder of the member, the person shall be debarred from receiving pension, which
shall be payable to other eligible members of the family of the deceased member; or
(ii) if the person is acquitted of the charge of murdering or abetting the murder
of the member, pension benefit shall be payable to the person.
36. Special provisions in respect of International Workers. — Notwithstanding
anything contained in this Scheme, the following provisions shall be applicable to International
worker, namely:-
(1) The eligible service shall be determined as follows, namely:-
(i) in the case of “existing member” or the “member other than an existing
member", the “actual service" shall be treated as eligible service;
(ii) in the case of the member covered by a social security agreement, the
period of coverage under relevant social security programme in another
country shall be added to actual service and the aggregate thereof shall
be treated as eligible service as may be provided in the social security
agreement.
(2) The pensionable wages shall be the average monthly wages drawn whether on time-
rate or on piece-rate basis during the contributory period of service of the membership of the
Pension Fund.
(3) An International Worker covered under a social security agreement entered into
between India and another country who has not rendered the eligible service prescribed in
paragraph 9 on the date of exit, or on attaining the age of superannuation, whichever is earlier,
shall be entitled to a totalisation benefit as provided in the said social security agreement:
Provided that if the International Worker covered under the provisions of the said
agreement has not rendered the eligible service even after including the totalisation benefit
as provided in the said agreement, then such International Worker shall be entitled to a
withdrawal benefit as specified in Table-IV:
Provided further that in case of exit from service before attaining the age of
superannuation, the International Worker shall become eligible to avail withdrawal benefit
only after the lapse of thirty-six months from the date on which the last contribution became
due, or on attaining the age of superannuation, whichever is earlier.
(4) (i) The Commissioner shall, with the approval of the Central Board, enter into
arrangement for the disbursement of pension and other benefits under this Scheme with
disbursing agencies, including but not limited to Post Office or nationalised banks or
treasuries or scheduled banks including Regional Rural Banks or Co-operative Banks
through electronic or digital funds transfer system;
(ii) the Commission payable to the disbursing agencies and other charges incidental
thereto shall be met in accordance with paragraph 21 of this Scheme:
Provided that if the beneficiary under this Scheme is covered under a social security
agreement between India and another country, the pension and other benefits under the
Scheme shall be disbursed as per the terms and conditions specified in the said agreement.
(5) The Commissioner shall perform all such functions as are assigned to the
Employees' Provident Fund Organisation under a social security agreement entered into
between the Government of India and any other country as per the terms and conditions
specified therein.
TABLE - I
[See paragraph 13(1) and 32(1)(i)]
(WITHDRAWAL BENEFIT)
+-----------------------------------+--------------------------------------------------+
| No. of full years' | Proportion of wage payable at cessation of |
| contribution paid | membership |
+===================================+==================================================+
| (1) | (2) |
+-----------------------------------+--------------------------------------------------+
| 1 | 0.2 |
+-----------------------------------+--------------------------------------------------+
| 2 | 0.41 |
+-----------------------------------+--------------------------------------------------+
| 3 | 0.62 |
+-----------------------------------+--------------------------------------------------+
| 4 | 0.84 |
+-----------------------------------+--------------------------------------------------+
| 5 | 1.06 |
+-----------------------------------+--------------------------------------------------+
| 6 | 1.29 |
+-----------------------------------+--------------------------------------------------+
| 7 | 1.51 |
+-----------------------------------+--------------------------------------------------+
| 8 | 1.75 |
+-----------------------------------+--------------------------------------------------+
| 9 | 1.98 |
+-----------------------------------+--------------------------------------------------+
| 10 | 2.23 |
+-----------------------------------+--------------------------------------------------+
| 11 | 2.47 |
+-----------------------------------+--------------------------------------------------+
| 12 | 2.72 |
+-----------------------------------+--------------------------------------------------+
| 13 | 2.98 |
+-----------------------------------+--------------------------------------------------+
| 14 | 3.24 |
+-----------------------------------+--------------------------------------------------+
| 15 | 3.51 |
+-----------------------------------+--------------------------------------------------+
| 16 | 3.78 |
+-----------------------------------+--------------------------------------------------+
| 17 | 4.05 |
+-----------------------------------+--------------------------------------------------+
| 18 | 4.34 |
+-----------------------------------+--------------------------------------------------+
| 19 | 4.62 |
+-----------------------------------+--------------------------------------------------+
| 20 | 4.92 |
+-----------------------------------+--------------------------------------------------+
| 21 | 5.21 |
+-----------------------------------+--------------------------------------------------+
| 22 | 5.52 |
+-----------------------------------+--------------------------------------------------+
| 23 | 5.83 |
+-----------------------------------+--------------------------------------------------+
| 24 | 6.14 |
+-----------------------------------+--------------------------------------------------+
| 25 | 6.46 |
+-----------------------------------+--------------------------------------------------+
| 26 | 6.79 |
+-----------------------------------+--------------------------------------------------+
| 27 | 7.12 |
+-----------------------------------+--------------------------------------------------+
| 28 | 7.46 |
+-----------------------------------+--------------------------------------------------+
| 29 | 7.81 |
+-----------------------------------+--------------------------------------------------+
| 30 | 8.16 |
+-----------------------------------+--------------------------------------------------+
| 31 | 8.52 |
+-----------------------------------+--------------------------------------------------+
| 32 | 8.89 |
+-----------------------------------+--------------------------------------------------+
| 33 | 9.26 |
+-----------------------------------+--------------------------------------------------+
| 34 | 9.64 |
+-----------------------------------+--------------------------------------------------+
| 35 | 10.03 |
+-----------------------------------+--------------------------------------------------+
| 36 | 10.43 |
+-----------------------------------+--------------------------------------------------+
| 37 | 10.83 |
+-----------------------------------+--------------------------------------------------+
| 38 | 11.24 |
+-----------------------------------+--------------------------------------------------+
| 39 | 11.66 |
+-----------------------------------+--------------------------------------------------+
| 40 | 12.08 |
+-----------------------------------+--------------------------------------------------+
TABLE - II
[See paragraphs 12(3), 13(1), 32(1)(i)]
(FACTOR FOR COMPUTATION OF PAST SERVICE BENEFIT UNDER THE CEASED
FAMILY PENSION SCHEME FOR EXISTING MEMBERS ON EXIT FROM THE
EMPLOYMENT)
+----------------+--------+
| YEARS | FACTOR |
+================+========+
| Less than 1 | 1.039 |
+----------------+--------+
| Less than 2 | 1.122 |
+----------------+--------+
| Less than 3 | 1.212 |
+----------------+--------+
| Less than 4 | 1.309 |
+----------------+--------+
| Less than 5 | 1.413 |
+----------------+--------+
| Less than 6 | 1.526 |
+----------------+--------+
| Less than 7 | 1.649 |
+----------------+--------+
| Less than 8 | 1.781 |
+----------------+--------+
| Less than 9 | 1.923 |
+----------------+--------+
| Less than 10 | 2.077 |
+----------------+--------+
| Less than 11 | 2.243 |
+----------------+--------+
| Less than 12 | 2.423 |
+----------------+--------+
| Less than 13 | 2.616 |
+----------------+--------+
| Less than 14 | 2.826 |
+----------------+--------+
| Less than 15 | 3.052 |
+----------------+--------+
| Less than 16 | 3.296 |
+----------------+--------+
| Less than 17 | 3.560 |
+----------------+--------+
| Less than 18 | 3.845 |
+----------------+--------+
| Less than 19 | 4.152 |
+----------------+--------+
| Less than 20 | 4.485 |
+----------------+--------+
| Less than 21 | 4.843 |
+----------------+--------+
| Less than 22 | 5.231 |
+----------------+--------+
| Less than 23 | 5.649 |
+----------------+--------+
| Less than 24 | 6.101 |
+----------------+--------+
| Less than 25 | 6.589 |
+----------------+--------+
| Less than 26 | 7.117 |
+----------------+--------+
| Less than 27 | 7.686 |
+----------------+--------+
| Less than 28 | 8.301 |
+----------------+--------+
| Less than 29 | 8.965 |
+----------------+--------+
| Less than 30 | 9.682 |
+----------------+--------+
| Less than 31 | 10.487 |
+----------------+--------+
| Less than 32 | 11.294 |
+----------------+--------+
| Less than 33 | 12.197 |
+----------------+--------+
| Less than 34 | 13.173 |
+----------------+--------+
| Less than 35 | 14.2271|
+----------------+--------+
| Less than 36 | 15.36555|
+----------------+--------+
| Less than 37 | 16.59509|
+----------------+--------+
| Less than 38 | 17.92303|
+----------------+--------+
| Less than 39 | 19.35722|
+----------------+--------+
| Less than 40 | 20.90618|
+----------------+--------+
| Less than 41 | 22.57909|
+----------------+--------+
| Less than 42 | 24.38586]|
+----------------+--------+
TABLE - III
[See paragraphs 15(2)(a)(i) and 15(2)(a)(ii)]
(EQUIVALENT WIDOW PENSION)
+------------------------------+---------------------------+
| Wages at day of death not | Equivalent widow pension |
| more than | |
+==============================+===========================+
| (1) | (2) |
+------------------------------+---------------------------+
| (Rupees) | (Rupees) |
+==============================+===========================+
| Upto 300 | 250 |
+------------------------------+---------------------------+
| 350 | 327 |
+------------------------------+---------------------------+
| 400 | 343 |
+------------------------------+---------------------------+
| 450 | 359 |
+------------------------------+---------------------------+
| 500 | 375 |
+------------------------------+---------------------------+
| 550 | 391 |
+------------------------------+---------------------------+
| 600 | 408 |
+------------------------------+---------------------------+
| 650 | 425 |
+------------------------------+---------------------------+
| 700 | 442 |
+------------------------------+---------------------------+
| 750 | 459 |
+------------------------------+---------------------------+
| 800 | 476 |
+------------------------------+---------------------------+
| 850 | 493 |
+------------------------------+---------------------------+
| 900 | 510 |
+------------------------------+---------------------------+
| 950 | 527 |
+------------------------------+---------------------------+
| 1000 | 544 |
+------------------------------+---------------------------+
| 1050 | 561 |
+------------------------------+---------------------------+
| 1100 | 578 |
+------------------------------+---------------------------+
| 1150 | 595 |
+------------------------------+---------------------------+
| 1200 | 612 |
+------------------------------+---------------------------+
| 1250 | 629 |
+------------------------------+---------------------------+
| 1300 | 646 |
+------------------------------+---------------------------+
| 1350 | 664 |
+------------------------------+---------------------------+
| 1400 | 682 |
+------------------------------+---------------------------+
| 1450 | 700 |
+------------------------------+---------------------------+
| 1500 | 718 |
+------------------------------+---------------------------+
| 1550 | 736 |
+------------------------------+---------------------------+
| 1600 | 754 |
+------------------------------+---------------------------+
| 1650 | 772 |
+------------------------------+---------------------------+
| 1700 | 797 |
+------------------------------+---------------------------+
| 1750 | 808 |
+------------------------------+---------------------------+
| 1800 | 826 |
+------------------------------+---------------------------+
| 1850 | 844 |
+------------------------------+---------------------------+
| 1900 | 862 |
+------------------------------+---------------------------+
| 1950 | 880 |
+------------------------------+---------------------------+
| 2000 | 898 |
+------------------------------+---------------------------+
| 2050 | 916 |
+------------------------------+---------------------------+
| 2100 | 935 |
+------------------------------+---------------------------+
| 2150 | 954 |
+------------------------------+---------------------------+
| 2200 | 973 |
+------------------------------+---------------------------+
| 2250 | 992 |
+------------------------------+---------------------------+
| 2300 | 1011 |
+------------------------------+---------------------------+
| 2350 | 1030 |
+------------------------------+---------------------------+
| 2400 | 1049 |
+------------------------------+---------------------------+
| 2450 | 1068 |
+------------------------------+---------------------------+
| 2500 | 1087 |
+------------------------------+---------------------------+
| 2550 | 1106 |
+------------------------------+---------------------------+
| 2600 | 1125 |
+------------------------------+---------------------------+
| 2650 | 1144 |
+------------------------------+---------------------------+
| 2700 | 1163 |
+------------------------------+---------------------------+
| 2750 | 1182 |
+------------------------------+---------------------------+
| 2800 | 1201 |
+------------------------------+---------------------------+
| 2850 | 1221 |
+------------------------------+---------------------------+
| 2900 | 1241 |
+------------------------------+---------------------------+
| 2950 | 1261 |
+------------------------------+---------------------------+
| 3000 | 1281 |
+------------------------------+---------------------------+
| 3050 | 1301 |
+------------------------------+---------------------------+
| 3100 | 1321 |
+------------------------------+---------------------------+
| 3150 | 1341 |
+------------------------------+---------------------------+
| 3200 | 1361 |
+------------------------------+---------------------------+
| 3250 | 1381 |
+------------------------------+---------------------------+
| 3300 | 1401 |
+------------------------------+---------------------------+
| 3350 | 1421 |
+------------------------------+---------------------------+
| 3400 | 1441 |
+------------------------------+---------------------------+
| 3450 | 1461 |
+------------------------------+---------------------------+
| 3500 | 1481 |
+------------------------------+---------------------------+
| 3550 | 1501 |
+------------------------------+---------------------------+
| 3600 | 1521 |
+------------------------------+---------------------------+
| 3650 | 1541 |
+------------------------------+---------------------------+
| 3700 | 1561 |
+------------------------------+---------------------------+
| 3750 | 1581 |
+------------------------------+---------------------------+
| 3800 | 1601 |
+------------------------------+---------------------------+
| 3850 | 1621 |
+------------------------------+---------------------------+
| 3900 | 1641 |
+------------------------------+---------------------------+
| 3950 | 1661 |
+------------------------------+---------------------------+
| 4000 | 1681 |
+------------------------------+---------------------------+
| 4050 | 1701 |
+------------------------------+---------------------------+
| 4100 | 1721 |
+------------------------------+---------------------------+
| 4150 | 1741 |
+------------------------------+---------------------------+
| 4200 | 1751 |
+------------------------------+---------------------------+
| 4250 | 1761 |
+------------------------------+---------------------------+
| 4300 | 1771 |
+------------------------------+---------------------------+
| 4350 | 1781 |
+------------------------------+---------------------------+
| 4400 | 1791 |
+------------------------------+---------------------------+
| 4450 | 1801 |
+------------------------------+---------------------------+
| 4500 | 1811 |
+------------------------------+---------------------------+
| 4550 | 1821 |
+------------------------------+---------------------------+
| 4600 | 1831 |
+------------------------------+---------------------------+
| 4650 | 1841 |
+------------------------------+---------------------------+
| 4700 | 1851 |
+------------------------------+---------------------------+
| 4750 | 1861 |
+------------------------------+---------------------------+
| 4800 | 1871 |
+------------------------------+---------------------------+
| 4850 | 1881 |
+------------------------------+---------------------------+
| 4900 | 1891 |
+------------------------------+---------------------------+
| 4950 | 1896 |
+------------------------------+---------------------------+
| 5000 | 1901 |
+------------------------------+---------------------------+
| 5050 | 1906 |
+------------------------------+---------------------------+
| 5100 | 1911 |
+------------------------------+---------------------------+
| 5150 | 1916 |
+------------------------------+---------------------------+
| 5200 | 1921 |
+------------------------------+---------------------------+
| 5250 | 1926 |
+------------------------------+---------------------------+
| 5300 | 1931 |
+------------------------------+---------------------------+
| 5350 | 1936 |
+------------------------------+---------------------------+
| 5400 | 1941 |
+------------------------------+---------------------------+
| 5450 | 1946 |
+------------------------------+---------------------------+
| 5500 | 1951 |
+------------------------------+---------------------------+
| 5550 | 1956 |
+------------------------------+---------------------------+
| 5600 | 1961 |
+------------------------------+---------------------------+
| 5650 | 1966 |
+------------------------------+---------------------------+
| 5700 | 1971 |
+------------------------------+---------------------------+
| 5750 | 1976 |
+------------------------------+---------------------------+
| 5800 | 1981 |
+------------------------------+---------------------------+
| 5850 | 1986 |
+------------------------------+---------------------------+
| 5900 | 1991 |
+------------------------------+---------------------------+
| 5950 | 1996 |
+------------------------------+---------------------------+
| 6000 | 2001 |
+------------------------------+---------------------------+
| 6050 | 2006 |
+------------------------------+---------------------------+
| 6100 | 2011 |
+------------------------------+---------------------------+
| 6150 | 2016 |
+------------------------------+---------------------------+
| 6200 | 2021 |
+------------------------------+---------------------------+
| 6250 | 2026 |
+------------------------------+---------------------------+
| 6300 | 2031 |
+------------------------------+---------------------------+
| 6350 | 2036 |
+------------------------------+---------------------------+
| 6400 | 2041 |
+------------------------------+---------------------------+
| 6450 | 2046 |
+------------------------------+---------------------------+
| 6500 | 2051.] |
+------------------------------+---------------------------+
| [6,550 | 2,056 |
+------------------------------+---------------------------+
| 6,600 | 2,061 |
+------------------------------+---------------------------+
| 6,650 | 2,066 |
+------------------------------+---------------------------+
| 6,700 | 2,071 |
+------------------------------+---------------------------+
| 6,750 | 2,076 |
+------------------------------+---------------------------+
| 6,800 | 2,081 |
+------------------------------+---------------------------+
| 6,850 | 2,086 |
+------------------------------+---------------------------+
| 6,900 | 2,091 |
+------------------------------+---------------------------+
| 6,950 | 2,096 |
+------------------------------+---------------------------+
| 7,000 | 2,101 |
+------------------------------+---------------------------+
| 7,050 | 2,106 |
+------------------------------+---------------------------+
| 7,100 | 2,111 |
+------------------------------+---------------------------+
| 7,150 | 2,116 |
+------------------------------+---------------------------+
| 7,200 | 2,121 |
+------------------------------+---------------------------+
| 7,250 | 2,126 |
+------------------------------+---------------------------+
| 7,300 | 2,131 |
+------------------------------+---------------------------+
| 7,350 | 2,136 |
+------------------------------+---------------------------+
| 7,400 | 2,141 |
+------------------------------+---------------------------+
| 7,450 | 2,146 |
+------------------------------+---------------------------+
| 7,500 | 2,151 |
+------------------------------+---------------------------+
| 7,550 | 2,156 |
+------------------------------+---------------------------+
| 7,600 | 2,161 |
+------------------------------+---------------------------+
| 7,650 | 2,166 |
+------------------------------+---------------------------+
| 7,700 | 2,171 |
+------------------------------+---------------------------+
| 7,750 | 2,176 |
+------------------------------+---------------------------+
| 7,800 | 2,181 |
+------------------------------+---------------------------+
| 7850 | 2,186 |
+------------------------------+---------------------------+
| 7,900 | 2,191 |
+------------------------------+---------------------------+
| 7,950 | 2,196 |
+------------------------------+---------------------------+
| 8,000 | 2,201 |
+------------------------------+---------------------------+
| 8,050 | 2,206 |
+------------------------------+---------------------------+
| 8,100 | 2,211 |
+------------------------------+---------------------------+
| 8,150 | 2,216 |
+------------------------------+---------------------------+
| 8,200 | 2,221 |
+------------------------------+---------------------------+
| 8,250 | 2,226 |
+------------------------------+---------------------------+
| 8,300 | 2,231 |
+------------------------------+---------------------------+
| 8,350 | 2,236 |
+------------------------------+---------------------------+
| 8,400 | 2,241 |
+------------------------------+---------------------------+
| 8,450 | 2,246 |
+------------------------------+---------------------------+
| 8,500 | 2,251 |
+------------------------------+---------------------------+
| 8,550 | 2,256 |
+------------------------------+---------------------------+
| 8,600 | 2,261 |
+------------------------------+---------------------------+
| 8,650 | 2,266 |
+------------------------------+---------------------------+
| 8,700 | 2,271 |
+------------------------------+---------------------------+
| 8,750 | 2,276 |
+------------------------------+---------------------------+
| 8,800 | 2,281 |
+------------------------------+---------------------------+
| 8,850 | 2,286 |
+------------------------------+---------------------------+
| 8,900 | 2,291 |
+------------------------------+---------------------------+
| 8,950 | 2,296 |
+------------------------------+---------------------------+
| 9,000 | 2,301 |
+------------------------------+---------------------------+
| 9,050 | 2,306 |
+------------------------------+---------------------------+
| 9,100 | 2,311 |
+------------------------------+---------------------------+
| 9,150 | 2,316 |
+------------------------------+---------------------------+
| 9,200 | 2,321 |
+------------------------------+---------------------------+
| 9,250 | 2,326 |
+------------------------------+---------------------------+
| 9,300 | 2,331 |
+------------------------------+---------------------------+
| 9,350 | 2,336 |
+------------------------------+---------------------------+
| 9,400 | 2,341 |
+------------------------------+---------------------------+
| 9,450 | 2,346 |
+------------------------------+---------------------------+
| 9,500 | 2,351 |
+------------------------------+---------------------------+
| 9,550 | 2,356 |
+------------------------------+---------------------------+
| 9,600 | 2,361 |
+------------------------------+---------------------------+
| 9,650 | 2,366 |
+------------------------------+---------------------------+
| 9,700 | 2,371 |
+------------------------------+---------------------------+
| 9,750 | 2,376 |
+------------------------------+---------------------------+
| 9,800 | 2,381 |
+------------------------------+---------------------------+
| 9,850 | 2,386 |
+------------------------------+---------------------------+
| 9,900 | 2,391 |
+------------------------------+---------------------------+
| 9,950 | 2,396 |
+------------------------------+---------------------------+
| 10,000 | 2,401 |
+------------------------------+---------------------------+
| 10,050 | 2,406 |
+------------------------------+---------------------------+
| 10,100 | 2,411 |
+------------------------------+---------------------------+
| 10,150 | 2,416 |
+------------------------------+---------------------------+
| 10,200 | 2,421 |
+------------------------------+---------------------------+
| 10,250 | 2,426 |
+------------------------------+---------------------------+
| 10,300 | 2,431 |
+------------------------------+---------------------------+
| 10,350 | 2,436 |
+------------------------------+---------------------------+
| 10,400 | 2,441 |
+------------------------------+---------------------------+
| 10,450 | 2,446 |
+------------------------------+---------------------------+
| 10,500 | 2,451 |
+------------------------------+---------------------------+
| 10,550 | 2,456 |
+------------------------------+---------------------------+
| 10,600 | 2,461 |
+------------------------------+---------------------------+
| 10,65b | 2,466 |
+------------------------------+---------------------------+
| 10,700 | 2,471 |
+------------------------------+---------------------------+
| 10,750 | 2,476 |
+------------------------------+---------------------------+
| 10,800 | 2,481 |
+------------------------------+---------------------------+
| 10,850 | 2,486 |
+------------------------------+---------------------------+
| 10,900 | 2,491 |
+------------------------------+---------------------------+
| 10,950 | 2,496 |
+------------------------------+---------------------------+
| 11,000 | 2,501 |
+------------------------------+---------------------------+
| 11,050 | 2,506 |
+------------------------------+---------------------------+
| 11,100 | 2,511 |
+------------------------------+---------------------------+
| 11,150 | 2,516 |
+------------------------------+---------------------------+
| 11,200 | 2,521 |
+------------------------------+---------------------------+
| 11,250 | 2,526 |
+------------------------------+---------------------------+
| 11,300 | 2,531 |
+------------------------------+---------------------------+
| 11,350 | 2,536 |
+------------------------------+---------------------------+
| 11,400 | 2,541 |
+------------------------------+---------------------------+
| 11,450 | 2,546 |
+------------------------------+---------------------------+
| 11,500 | 2,551 |
+------------------------------+---------------------------+
| 11,550 | 2,556 |
+------------------------------+---------------------------+
| 11,600 | 2,561 |
+------------------------------+---------------------------+
| 11,650 | 2,566 |
+------------------------------+---------------------------+
| 11,700 | 2,571 |
+------------------------------+---------------------------+
| 11,750 | 2,576 |
+------------------------------+---------------------------+
| 11,800 | 2,581 |
+------------------------------+---------------------------+
| 11,850 | 2,586 |
+------------------------------+---------------------------+
| 11,900 | 2,591 |
+------------------------------+---------------------------+
| 11,950 | 2,596 |
+------------------------------+---------------------------+
| 12,000 | 2,601 |
+------------------------------+---------------------------+
| 12,050 | 2,606 |
+------------------------------+---------------------------+
| 12,100 | 2,611 |
+------------------------------+---------------------------+
| 12,150 | 2,616 |
+------------------------------+---------------------------+
| 12,200 | 2,621 |
+------------------------------+---------------------------+
| 12,250 | 2,626 |
+------------------------------+---------------------------+
| 12,300 | 2,631 |
+------------------------------+---------------------------+
| 12,350 | 2,636 |
+------------------------------+---------------------------+
| 12,400 | 2,641 |
+------------------------------+---------------------------+
| 12,450 | 2,646 |
+------------------------------+---------------------------+
| 12,500 | 2,651 |
+------------------------------+---------------------------+
| 12,550 | 2,656 |
+------------------------------+---------------------------+
| 12,600 | 2,661 |
+------------------------------+---------------------------+
| 12,650 | 2,666 |
+------------------------------+---------------------------+
| 12,700 | 2,671 |
+------------------------------+---------------------------+
| 12,750 | 2,676 |
+------------------------------+---------------------------+
| 12,800 | 2,681 |
+------------------------------+---------------------------+
| 12,850 | 2,686 |
+------------------------------+---------------------------+
| 12,900 | 2,691 |
+------------------------------+---------------------------+
| 12,950 | 2,696 |
+------------------------------+---------------------------+
| 13,000 | 2,701 |
+------------------------------+---------------------------+
| 13,050 | 2,706 |
+------------------------------+---------------------------+
| 13,100 | 2,711 |
+------------------------------+---------------------------+
| 13,150 | 2,716 |
+------------------------------+---------------------------+
| 13,200 | 2,721 |
+------------------------------+---------------------------+
| 13,250 | 2,726 |
+------------------------------+---------------------------+
| 13,300 | 2,731 |
+------------------------------+---------------------------+
| 13,350 | 2,736 |
+------------------------------+---------------------------+
| 13,400 | 2,741 |
+------------------------------+---------------------------+
| 13,450 | 2,746 |
+------------------------------+---------------------------+
| 13,500 | 2,751 |
+------------------------------+---------------------------+
| 13,550 | 2,756 |
+------------------------------+---------------------------+
| 13,600 | 2,761 |
+------------------------------+---------------------------+
| 13,650 | 2,766 |
+------------------------------+---------------------------+
| 13,700 | 2,771 |
+------------------------------+---------------------------+
| 13,750 | 2,776 |
+------------------------------+---------------------------+
| 13,800 | 2,781 |
+------------------------------+---------------------------+
| 13,850 | 2,786 |
+------------------------------+---------------------------+
| 13,900 | 2,791 |
+------------------------------+---------------------------+
| 13,950 | 2,796 |
+------------------------------+---------------------------+
| 14,000 | 2,801 |
+------------------------------+---------------------------+
| 14,050 | 2,806 |
+------------------------------+---------------------------+
| 14,100 | 2,811 |
+------------------------------+---------------------------+
| 14,150 | 2,816 |
+------------------------------+---------------------------+
| 14,200 | 2,821 |
+------------------------------+---------------------------+
| 14,250 | 2,826 |
+------------------------------+---------------------------+
| 14,300 | 2,831 |
+------------------------------+---------------------------+
| 14,350 | 2,836 |
+------------------------------+---------------------------+
| 14,400 | 2,841 |
+------------------------------+---------------------------+
| 14,450 | 2,846 |
+------------------------------+---------------------------+
| 14,500 | 2,851 |
+------------------------------+---------------------------+
| 14,550 | 2,856 |
+------------------------------+---------------------------+
| 14,600 | 2,861 |
+------------------------------+---------------------------+
| 14,650 | 2,866 |
+------------------------------+---------------------------+
| 14,700 | 2,871 |
+------------------------------+---------------------------+
| 14,750 | 2,876 |
+------------------------------+---------------------------+
| 14,800 | 2,881 |
+------------------------------+---------------------------+
| 14,850 | 2,886 |
+------------------------------+---------------------------+
| 14,900 | 2,891 |
+------------------------------+---------------------------+
| 14,950 | 2,896 |
+------------------------------+---------------------------+
| 15,000 or more | 2,901.] |
+------------------------------+---------------------------+
TABLE - IV
[See paragraphs 13(1) and 36(3)]
Return of contribution on exit from the employment
+-------------------+----------------------------+
| Months of Service | Proportion of wages at exit|
+===================+============================+
| 1 | 0.08 |
+-------------------+----------------------------+
| 2 | 0.17 |
+-------------------+----------------------------+
| 3 | 0.25 |
+-------------------+----------------------------+
| 4 | 0.33 |
+-------------------+----------------------------+
| 5 | 0.42 |
+-------------------+----------------------------+
| 6 | 0.51 |
+-------------------+----------------------------+
| 7 | 0.60 |
+-------------------+----------------------------+
| 8 | 0.68 |
+-------------------+----------------------------+
| 9 | 0.77 |
+-------------------+----------------------------+
| 10 | 0.85 |
+-------------------+----------------------------+
| 11 | 0.94 |
+-------------------+----------------------------+
| 12 | 1.02 |
+-------------------+----------------------------+
| 13 | 1.10 |
+-------------------+----------------------------+
| 14 | 1.18 |
+-------------------+----------------------------+
| 15 | 1.26 |
+-------------------+----------------------------+
| 16 | 1.34 |
+-------------------+----------------------------+
| 17 | 1.42 |
+-------------------+----------------------------+
| 18 | 1.51 |
+-------------------+----------------------------+
| 19 | 1.59 |
+-------------------+----------------------------+
| 20 | 1.67 |
+-------------------+----------------------------+
| 21 | 1.75 |
+-------------------+----------------------------+
| 22 | 1.83 |
+-------------------+----------------------------+
| 23 | 1.91 |
+-------------------+----------------------------+
| 24 | 1.99 |
+-------------------+----------------------------+
| 25 | 2.07 |
+-------------------+----------------------------+
| 26 | 2.16 |
+-------------------+----------------------------+
| 27 | 2.24 |
+-------------------+----------------------------+
| 28 | 2.32 |
+-------------------+----------------------------+
| 29 | 2.40 |
+-------------------+----------------------------+
| 30 | 2.49 |
+-------------------+----------------------------+
| 31 | 2.57 |
+-------------------+----------------------------+
| 32 | 2.65 |
+-------------------+----------------------------+
| 33 | 2.73 |
+-------------------+----------------------------+
| 34 | 2.82 |
+-------------------+----------------------------+
| 35 | 2.90 |
+-------------------+----------------------------+
| 36 | 2.98 |
+-------------------+----------------------------+
| 37 | 3.06 |
+-------------------+----------------------------+
| 38 | 3.15 |
+-------------------+----------------------------+
| 39 | 3.23 |
+-------------------+----------------------------+
| 40 | 3.32 |
+-------------------+----------------------------+
| 41 | 3.40 |
+-------------------+----------------------------+
| 42 | 3.49 |
+-------------------+----------------------------+
| 43 | 3.57 |
+-------------------+----------------------------+
| 44 | 3.65 |
+-------------------+----------------------------+
| 45 | 3.74 |
+-------------------+----------------------------+
| 46 | 3.82 |
+-------------------+----------------------------+
| 47 | 3.91 |
+-------------------+----------------------------+
| 48 | 3.99 |
+-------------------+----------------------------+
| 49 | 4.08 |
+-------------------+----------------------------+
| 50 | 4.16 |
+-------------------+----------------------------+
| 51 | 4.25 |
+-------------------+----------------------------+
| 52 | 4.33 |
+-------------------+----------------------------+
| 53 | 4.42 |
+-------------------+----------------------------+
| 54 | 4.51 |
+-------------------+----------------------------+
| 55 | 4.59 |
+-------------------+----------------------------+
| 56 | 4.68 |
+-------------------+----------------------------+
| 57 | 4.76 |
+-------------------+----------------------------+
| 58 | 4.85 |
+-------------------+----------------------------+
| 59 | 4.93 |
+-------------------+----------------------------+
| 60 | 5.02 |
+-------------------+----------------------------+
| 61 | 5.11 |
+-------------------+----------------------------+
| 62 | 5.20 |
+-------------------+----------------------------+
| 63 | 5.28 |
+-------------------+----------------------------+
| 64 | 5.37 |
+-------------------+----------------------------+
| 65 | 5.46 |
+-------------------+----------------------------+
| 66 | 5.55 |
+-------------------+----------------------------+
| 67 | 5.63 |
+-------------------+----------------------------+
| 68 | 5.72 |
+-------------------+----------------------------+
| 69 | 5.81 |
+-------------------+----------------------------+
| 70 | 5.90 |
+-------------------+----------------------------+
| 71 | 5.98 |
+-------------------+----------------------------+
| 72 | 6.07 |
+-------------------+----------------------------+
| 73 | 6.16 |
+-------------------+----------------------------+
| 74 | 6.25 |
+-------------------+----------------------------+
| 75 | 6.34 |
+-------------------+----------------------------+
| 76 | 6.42 |
+-------------------+----------------------------+
| 77 | 6.51 |
+-------------------+----------------------------+
| 78 | 6.60 |
+-------------------+----------------------------+
| 79 | 6.69 |
+-------------------+----------------------------+
| 80 | 6.78 |
+-------------------+----------------------------+
| 81 | 6.87 |
+-------------------+----------------------------+
| 82 | 6.95 |
+-------------------+----------------------------+
| 83 | 7.04 |
+-------------------+----------------------------+
| 84 | 7.13 |
+-------------------+----------------------------+
| 85 | 7.22 |
+-------------------+----------------------------+
| 86 | 7.31 |
+-------------------+----------------------------+
| 87 | 7.40 |
+-------------------+----------------------------+
| 88 | 7.49 |
+-------------------+----------------------------+
| 89 | 7.58 |
+-------------------+----------------------------+
| 90 | 7.68 |
+-------------------+----------------------------+
| 91 | 7.77 |
+-------------------+----------------------------+
| 92 | 7.86 |
+-------------------+----------------------------+
| 93 | 7.95 |
+-------------------+----------------------------+
| 94 | 8.04 |
+-------------------+----------------------------+
| 95 | 8.13 |
+-------------------+----------------------------+
| 96 | 8.22 |
+-------------------+----------------------------+
| 97 | 8.31 |
+-------------------+----------------------------+
| 98 | 8.41 |
+-------------------+----------------------------+
| 99 | 8.50 |
+-------------------+----------------------------+
| 100 | 8.59 |
+-------------------+----------------------------+
| 101 | 8.68 |
+-------------------+----------------------------+
| 102 | 8.78 |
+-------------------+----------------------------+
| 103 | 8.87 |
+-------------------+----------------------------+
| 104 | 8.96 |
+-------------------+----------------------------+
| 105 | 9.05 |
+-------------------+----------------------------+
| 106 | 9.15 |
+-------------------+----------------------------+
| 107 | 9.24 |
+-------------------+----------------------------+
| 108 | 9.33 |
+-------------------+----------------------------+
| 109 | 9.33 |
+-------------------+----------------------------+
| 110 | 9.33 |
+-------------------+----------------------------+
| 111 | 9.33 |
+-------------------+----------------------------+
| 112 | 9.33 |
+-------------------+----------------------------+
| 113 | 9.33.] |
+-------------------+----------------------------+
TABLE - V
[See paragraph 32(1)(ii)]
(TRANSFER OF CONTRIBUTION FROM EMPLOYEES' PENSION SCHEME, 2026 TO
EXEMPTED OR OTHER PENSION FUND AND VICE –VERSA)
+-----------------------------------+--------------------------------------------------+
| Number of full year's | Proportion of wage payable on last |
| contribution period | contribution month |
+===================================+==================================================+
| 1 | 0.987 |
+-----------------------------------+--------------------------------------------------+
| 2 | 1.998 |
+-----------------------------------+--------------------------------------------------+
| 3 | 3.033 |
+-----------------------------------+--------------------------------------------------+
| 4 | 4.093 |
+-----------------------------------+--------------------------------------------------+
| 5 | 5.178 |
+-----------------------------------+--------------------------------------------------+
| 6 | 6.289 |
+-----------------------------------+--------------------------------------------------+
| 7 | 7.426 |
+-----------------------------------+--------------------------------------------------+
| 8 | 8.590 |
+-----------------------------------+--------------------------------------------------+
| 9 | 9.782 |
+-----------------------------------+--------------------------------------------------+
| 10 | 11.003 |
+-----------------------------------+--------------------------------------------------+
| 11 | 12.252 |
+-----------------------------------+--------------------------------------------------+
| 12 | 13.531 |
+-----------------------------------+--------------------------------------------------+
| 13 | 14.841 |
+-----------------------------------+--------------------------------------------------+
| 14 | 16.182 |
+-----------------------------------+--------------------------------------------------+
| 15 | 17.554 |
+-----------------------------------+--------------------------------------------------+
| 16 | 18.960 |
+-----------------------------------+--------------------------------------------------+
| 17 | 20.399 |
+-----------------------------------+--------------------------------------------------+
| 18 | 21.872 |
+-----------------------------------+--------------------------------------------------+
| 19 | 23.380 |
+-----------------------------------+--------------------------------------------------+
| 20 | 24.924 |
+-----------------------------------+--------------------------------------------------+
| 21 | 26.505 |
+-----------------------------------+--------------------------------------------------+
| 22 | 28.123 |
+-----------------------------------+--------------------------------------------------+
| 23 | 29.780 |
+-----------------------------------+--------------------------------------------------+
| 24 | 31.477 |
+-----------------------------------+--------------------------------------------------+
FORM
[See paragraph 31]
(Monthly Return to be submitted by the exempted establishments/class of establishments/board of
trustees.)
1. DETAILS OF ESTABLISHMENT :
(a) Name of the establishment with full
address
(b) Code No. allotted by the Employees' Provident Fund
Organization
2. DETAILS OF EMPLOYEES (INCLUDE ALL BRANCHES/UNITS ETC.
(a) No. of employees as at the end of
previous month
(b) No. of employees who joined during the
month
(c) No. of employees who left service during
the month
(d) No. of employees as at the end of the
month
[(a) + (b) - (c)]
(e) Out of (d) above, No. of excluded
employees
(f) No. of Pension Fund members as at the
end of the month [Please furnish the
above-mentioned details unit wise situated
as different places. Attach
separate sheet, if necessary]
3. CONSTITUTION OF BOARD OF TRUSTEES
(a) Date on which the present Board was
Constituted DD MM YYYY
(b) Its term YEARS
(c) Total number of Trustees
(i) Employees' Representatives
(ii) Employer's Representatives
4. WAGES, CONTRIBUTIONS, ETC.
(a) Amount of gross wages liable to Pension
Contribution Rs.
(b) Rate of contribution to Pension Fund %
(c) Amount of Pension contribution to be
transferred for the current month Rs.
(d) Amount of arrears due, if any, for transfer
to the Board of Trustees at the end of the
previous month Rs.
(e) Total of (c) & (d) Rs.
(f) Amount actually transferred to the Board
of Trustees Rs.
(g) Balance due, if any, for transfer to the
Board of Trustees [(e) – (f)] Rs.
(h) Whether the interest payable under
section 127 of the code for the belated
transfer of Funds, if any, has been paid? YES NO
(i) Amount of interest still payable at the end
of the month Rs.
5. DETAILS OF PENSIONERS
(a) No. of Pensioners at the end of the month
(i) Member (Self) Pensioners
- Superannuation Pension
- Early Pension
- Disablement Pension
(ii) Spouse Pensioners
- Death in service
- Death away from service
- Death as pensioners
(iii) Children Pensioners
- Normal Children
- Disabled Children (Life-long
pension)
(iv) Orphan Pensioner
(v) Nominee Pensioner
(vi) Dependent Parents Pensioner
(b) Total amount of Pension paid during the
month Rs.
6. DETAILS OF EXIT CASES
(a) No. of Persons who have taken Withdrawal benefit
during
the month
(b) Amount paid during the month Rs.
No. of exit cases where Scheme certificate has been
issued.
7. DETAILS OF INVESTMENT
(a) Amount lying invested in the Pension
Fund in
the beginning of the month Rs.
Amount received during the month
(i) By way of contribution from the employer
Current month Rs.
Arrears, if any Rs.
(ii) Encashment of matured
securities/deposits Rs.
(b) (iii) Interest/dividend on investments Rs.
(iv) Other transfer-in-cases Rs.
(v) Damages, if any Rs.
(vi) Interest on belated payments, if
any Rs.
(vii) Miscellaneous, if any (Please
specify) Rs.
(c) Payments made during the month Rs.
(d) Amount invested during the month Rs.
Securities
- Central Government Rs.
- State Governments Rs.
- Others, if any Rs.
Deposits
- Public Financial Institutions/Banks Rs.
(e) Whether pattern of investment followed? YES NO
(f) If so, classify the percentage
(i) Securities
- Central Government %
- State Government %
- Others %
(ii) Deposits
- Public Financial
Institutions/Banks %
(iii) Annuity purchased from Life
Insurance
Corporation Rs.
(g) Amount lying un-invested in Cash/Bank Rs.
8. MODE OF DISBURSEMENT [Tick one]
- Through Bank
- Through Post Offices
- Through LIC by purchase of
Annuity
- Others, if any, (Please specify)
9. RULES OF ESTABLISHMENT'S PENSION FUND
Details of amendment, if any carried out during the
month to make the Rules at par with the Statutory Pension
Scheme (Employees' Pension Scheme, 2026)
Date
Signature with official seal of the
Employer/Trustees of the Board
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