The Ministry of Labour & Employment has amended the Employees’ Pension Scheme, 2026 through Notification No. G.S.R. 847(E) dated 25 September 2026.

What is the Amendment?

A new provision has been added to Paragraph 7(1) of the EPS, 2026.

An employee can be covered under the EPS provision if:

• The employee was a member of the Employees’ Provident Funds Scheme, 2026, but was not a member of EPS; and
• On the date of notification of the new wage ceiling, the employee’s wages were less than or equal to the wage ceiling notified by the Central Government.

Effective Date

The amendment is effective from 17 September 2026.

In Simple Words

This amendment provides an additional route for certain employees who were already members of the PF Scheme but were not members of the Pension Scheme, subject to the new notified wage ceiling.