Employees' Provident Funds Scheme, 2026 has replaced the old Employees' Provident Funds Scheme, 1952. The Central Government notified the new scheme on 29 June 2026 through the Code on Social Security, 2020, and it came into force on the same day with its publication in the Official Gazette.
Employees' Provident Fund Organisation (EPFO) manages the scheme, and the full rules are now available on the official website at epfo.gov.in. The scheme keeps the old provident fund benefits but brings in modern processes and updated rules for withdrawals and compliance.
About EPF Scheme 2026
Under the EPF Scheme, an employee and the employer each contribute a fixed share of the wages into the provident fund account. On retirement, the employee gets a lump sum of both contributions with interest on the total. The new 2026 scheme keeps this structure but runs under the Code on Social Security, 2020 instead of the old Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
Key changes in EPF Scheme 2026
The new scheme focuses on digital access and easier account management. Some of the main changes are given below.
- Digital processes: The scheme now relies on electronic filings, online claims, e-passbooks and Universal Account Number (UAN) linkage to make provident fund management clearer.
- Partial withdrawals: Members can now access funds for medical treatment, education, marriage, housing and other specified needs, subject to keeping a minimum balance and other conditions.
- Stricter governance: The new rules bring in stronger checks for exempted provident fund trusts and clearer duties for employers.
Contribution rate
The required EPF contribution stays at 12 percent of wages each from the employee and the employer. The existing 10 percent rate continues to apply to establishments notified by the Central Government.
Wage ceiling and eligibility
The statutory wage ceiling remains at ₹15,000 per month. An employee drawing wages above this limit is treated as an excluded employee, but can still join the scheme with the permission of the Assistant Provident Fund Commissioner. The scheme applies to establishments where 20 or more employees work, and in certain cases to establishments with fewer than 20 employees as well.
| Detail | Information |
|---|---|
| Scheme Name | Employees' Provident Funds Scheme, 2026 |
| Replaced | Employees' Provident Funds Scheme, 1952 |
| Notified On | 29 June 2026 |
| Contribution Rate | 12% each (employee and employer) |
| Wage Ceiling | ₹15,000 per month |
| Managing Body | EPFO |
| Official Website | epfo.gov.in |
Official rules and PDF download
The complete text of the Employees' Provident Funds Scheme, 2026 is available on the official EPFO website. The old 1952 scheme text and the EPF Act PDFs on the older epfindia.gov.in portal are no longer the governing rules for the new scheme.
FAQ's
Is the EPF Scheme 1952 still in force?
No. The Employees' Provident Funds Scheme, 1952 has been replaced by the Employees' Provident Funds Scheme, 2026 with effect from 29 June 2026.
Has the EPF contribution rate changed?
No. The contribution rate stays at 12% each from the employee and the employer, and 10% for notified establishments.
Has the wage ceiling changed?
No. The statutory wage ceiling remains at ₹15,000 per month.
Where can the new scheme rules be downloaded?
The official rules are available on the EPFO website at epfo.gov.in.
