EPF Scheme 2026 for Employers: Compliance Changes
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From 29 June 2026, EPF compliance runs under the Code on Social Security, 2020 and the new EPF, EPS and EDLI Schemes, 2026 (G.S.R. 525(E)). Contribution rates did not change. What employers notice: new section numbers for interest and damages, the principal employer's liability for contract workers, three one-time settlement schemes, and from 17 September 2026 the ₹25,000 wage ceiling.
Old law, new law
| Topic | EPF & MP Act, 1952 | Code on Social Security, 2020 |
|---|---|---|
| Interest on late payment | Section 7Q | Section 127 |
| Damages for late payment | Section 14B | Section 128 |
| Determination of dues | Section 7A | Section 125 |
| Schemes | EPF 1952, EPS 1995, EDLI 1976 | EPF 2026, EPS 2026, EDLI 2026 |
| Wage ceiling | ₹15,000 | ₹25,000 (from 17 Sep 2026) |
Notices for periods before the Code came into force may still cite the old sections.
What changed for employers
- Wages: PF is worked out on "wages" as defined in section 2(88) of the Code, not on CTC or gross salary. Review salary structures where allowances are large.
- Contract workers: the principal employer remains responsible for PF of contract workers where the contractor has not complied. Check each contractor's challans and ECRs every month.
- Returns: the monthly ECR continues on the employer portal. Employers newly covered must file their first returns within 15 days of coverage; follow the forms the employer portal asks for.
- Employee withdrawals: members now withdraw up to 75% after 12 months of membership with no documents, and most claims settle automatically. Employer approval is needed less often, but KYC approvals still come to you.
- Claims deadline: EPFO aims to settle claims within 20 days, so pending KYC approvals and exit dates from your side delay your employees' money.
Three one-time schemes
| Scheme | For | Window |
|---|---|---|
| VISHWAS 2026 | Damages for defaults before 14 Jun 2024, at 0.25% to 1% a month | Open to 28 Dec 2026 |
| Employees' Enrolment Campaign 2026 | Employees left out between 1 Apr 2009 and 31 Mar 2026 | Closed 31 Oct 2026 |
| AMNESTY 2026 | Retrospective regularisation of exempt status for PF trusts | Open |
What to do now
20 or more employees
- Apply the ₹25,000 ceiling in payroll and enrol newly covered employees.
- Check contractors' compliance every month.
- If you have old damages notices or orders, compare costs under VISHWAS 2026 before 28 Dec 2026.
- Clear pending KYC approvals and mark exits on the employer portal.
Fewer than 20 employees
EPF is not compulsory for you unless you were covered earlier (coverage continues even if headcount falls) or you opt in voluntarily. If you are registered, all the obligations above apply to you too.
Sources
- PIB, 17 Jul 2026: VISHWAS 2026 under the EPF Scheme 2026 (G.S.R. 525(E), 29 Jun 2026; Sections 127 and 128 of the Code).
- EPFO: Wage ceiling FAQs (wages under section 2(88); contractor compliance; Paragraph 22 of the EPF Scheme 2026).
- PIB, 13 Aug 2026: Employees' Enrolment Campaign 2026.
- PIB: AMNESTY provisions for PF trusts.
- PIB, 13 Oct 2025: 238th CBT meeting (withdrawal reforms).