The Government of India has notified the Employee Provident Fund (EPF) Scheme, 2026, replacing the EPF Scheme, 1952 under the Social Security Code, 2020. The new scheme aims to simplify compliance, strengthen digital processes, and improve transparency for employers and employees.
Key Highlights
- EPF Scheme, 2026 is effective from the date of its publication in the Gazette.
- Existing EPF members will automatically continue as members under the new scheme.
- UAN remains the permanent identification number for employees.
- Contribution rates continue at 12% for both employer and employee (10% for notified establishments).
- Digital filing, online records, and electronic claim processing have been emphasized.
| Particulars | Details |
|---|---|
| Scheme Name | Employee Provident Fund (EPF) Scheme, 2026 |
| Replaces | EPF Scheme, 1952 |
| Legal Basis | Social Security Code, 2020 |
| Effective Date | From the date of Gazette publication (29 June 2026) |
| Existing Members | Existing EPF members will continue under the new scheme. |
| UAN | Universal Account Number (UAN) continues as the permanent employee identification number. |
| EPF Contribution | 12% Employer + 12% Employee (10% for notified establishments). |
| Digital Compliance | Online filing, electronic records, and digital claim processing are emphasized. |
