EPF Scheme 2026: From UAN To Withdrawals, Here's What Changes And What Doesn't

Last Updated:July 02, 2026, 09:38 IST

The new framework, notified under the Code on Social Security, 2020, came into force on June 29, 2026, the day it was published in the Gazette.

The Ministry of Labour and Employment has notified the Employees’ Provident Fund (EPF) Scheme, 2026, replacing the six-decade-old EPF Scheme, 1952, as part of the implementation of the Code on Social Security, 2020.

The new framework, notified under the Code on Social Security, 2020, came into force on June 29, 2026, the day it was published in the Gazette. While the scheme retains the existing provident fund structure, including contribution rates and membership provisions, it introduces updated rules focused on digital compliance, governance and administrative efficiency.

Contribution Rates

The mandatory EPF contribution continues to be 12 per cent of wages each from the employer and the employee. The existing 10 per cent contribution rate will continue to apply to establishments notified by the Central Government. The statutory wage ceiling framework has also been retained, meaning mandatory contributions will continue to be linked to the wage limit notified by the Centre.

The ministry notified, “The employer’s contribution, under this Scheme shall be at the rate of twelve percent of the wages payable to the employee, to whom this Scheme applies and the employees’ contribution shall be equal to the employer’s contribution in respect of such employee: Provided that the rate of contribution shall be ten per cent in respect of the class of establishments notified by the Central Government in this regard."

The 2026 scheme also provides greater flexibility by allowing employees to continue making voluntary provident fund (VPF) contributions above the statutory limit. Employers may choose to match these additional contributions, although they are not required to do so.

Membership Continues

The transition to the new scheme will not affect existing EPF subscribers. Members covered under the EPF Scheme, 1952, will automatically be brought under the EPF Scheme, 2026, ensuring continuity of retirement savings and account balances. Employees joining covered establishments in the future will continue to be enrolled once they become eligible.

The Gazette states, “Every employee who was a member of the Employees’ Provident Funds Scheme, 1952 or was required to become a member till the date of cessation of that Scheme, shall become a member of this Scheme."

The notification introduces tighter compliance requirements for exempted establishments that operate their own provident fund trusts. These trusts will be required to maintain electronic records, provide online access to member accounts, process claims digitally, make regular disclosures and adhere to stricter governance standards. They must also issue annual account statements electronically and enable online settlement of claims within the prescribed timelines.

The Gazette mandates that trustees shall maintain accounts electronically, issue annual statements, and provide facilities to employees to access their balances online.

UAN Remains Permanent Identifier

The Universal Account Number (UAN) will continue as the permanent identifier for every EPF member, allowing accounts to remain portable when employees change jobs.

According to the notification, “The employer shall facilitate the generation of a UAN by any employee, in case the employee fails to do so on the portal, to which the member account shall be linked."

What It Means For Salaried Employees

For salaried employees, the notification does not change the amount they contribute towards the provident fund. Instead, it focuses on modernising the administration of EPF through greater digital compliance, enhanced oversight of exempt PF trusts and seamless continuity under the Social Security Code, to improve transparency and simplify account management while leaving the core retirement benefit structure unchanged.

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