New Employees Provident Fund Rules 2026

Notes

• The Union Labour Ministry notified the Employees Provident Fund (EPF) Scheme 2026, Employees’ Pension Scheme (EPS) 2026, and Employees’ Deposit Linked Insurance (EDLI) Scheme 2026.
• The new rules replace the 1952 schemes and align with the Code on Social Security implemented in November 2025.
• The Central Board of Trustees (CBT) approved the draft rules in its 239th meeting on March 2.
• The new rules aim to provide a legally sound framework, ensure administrative continuity, and remove ambiguity during the transition phase.
• The EPS 2026 rules introduce a provision stating that employer and government contributions are limited to wages up to the 'wage ceiling notified by the Central Government', allowing for future revisions.
• The EDLI 2026 rules include new definitions for 'insurance service provider', 'insurance policy', 'commissioner', 'member', and 'nominee'.
• The scope of the EPF Scheme 2026 is extended to all establishments covered under Chapter III of the Code on Social Security, including those under Central or State government control.

Part of a longer story

This is day 1 of 8 in Implementation of the Code on Social Security 2020 and EPF Rule Revisions, which has been running since 3 July 2026. Reading it whole is usually worth more than reading today alone — the exam asks how something developed.

• New rules for Employees' Provident Fund After
• The whole story 8 entries