EPF Scheme 2026: What Changed for Employees
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From 29 June 2026, three new schemes made under the Code on Social Security, 2020 replaced the old ones: the EPF Scheme, 2026, the EPS, 2026 (pension) and the EDLI Scheme, 2026 (insurance). You don't need to apply for anything. Your UAN, balance and service carry over. The biggest practical changes are simpler withdrawals, a 25% minimum balance and, from 17 September 2026, a higher wage ceiling.
What changed at a glance
| Topic | Before | Now (2026 schemes) |
|---|---|---|
| Law | EPF & MP Act, 1952 and its schemes | Code on Social Security, 2020 and the 2026 schemes |
| Partial withdrawal | 13 separate purposes, each with its own service rule (often 5 to 7 years) | 3 categories: essential needs, housing, special circumstances. 12 months of membership for all |
| How much you can take | Varied by purpose (for example 6 months' basic pay for illness) | Up to the whole eligible balance, with 25% of the balance kept as a minimum |
| Education and marriage | 3 times in total | Education up to 10 times, marriage up to 5 times |
| Full withdrawal after job loss | All of it after 2 months without a job | 75% straight away, the rest after 12 months |
| Pension (EPS) withdrawal | After 2 months without a job | After 36 months, if service is under 10 years |
| Wage ceiling | ₹15,000 a month | ₹25,000 a month from 17 Sep 2026 |
| Contribution rate | 12% + 12% | No change: 12% + 12% |
Withdrawals: the change you will notice most
The 13 old reasons for an advance (illness, marriage, house, lockout and so on) were merged into three categories:
- Essential needs: illness, education and marriage.
- Housing: buying or building a house, repaying a home loan or renovating.
- Special circumstances: you can apply without giving a reason.
For all three you need only 12 months of membership, and the amount includes both your share and your employer's share. A quarter of your balance always stays in the account, where it keeps earning interest (8.25% for 2025-26). EPFO says these partial withdrawals need no documents, so they can be settled automatically.
Full rules, with a checker: PF withdrawal rules 2026.
If you leave or lose your job
You can take out up to 75% of your PF as soon as you are out of work, and the remaining 25% after 12 months of continuous unemployment. The pension part (EPS) can be withdrawn only after 36 months, and only if your service is under 10 years. The longer waits are meant to stop people losing their pension service and retirement savings during a short gap between jobs.
If you have joined a new job, transfer your PF instead of withdrawing it.
These rules apply only if you leave your job. While you are working, you use the partial withdrawal rules above. On retirement after 55, you can take out your full balance as before.
Higher wage ceiling from 17 September 2026
Your PF wage is up to ₹15,000, so your contributions do not change. You were already covered before, and you stay covered.
Your PF wage is between ₹15,001 and ₹25,000. You are now covered compulsorily: if you were outside PF, your employer must enrol you in EPF, EPS and EDLI from 17 September 2026. If you were already a member, contributions now run on your full PF wage instead of ₹15,000.
Your PF wage is above ₹25,000. If you are already a member, your contributions are now normally worked out on ₹25,000 instead of ₹15,000, unless you were contributing on higher wages. If you joined a job with a PF wage above ₹25,000 and are not a member, joining is voluntary with your employer's consent.
Details and a calculator: the ₹25,000 wage ceiling.
Claims, nomination and insurance
- Claim deadline: EPFO is expected to settle a claim within 20 days. In October 2026 its average was 2.57 days.
- Nomination: online e-nomination through your UAN is the normal route. If you married, divorced or had a child since you last nominated, update it.
- EDLI insurance: the maximum benefit is still ₹7 lakh, paid by your employer at no cost to you.
What did not change
- Your UAN and all your member IDs.
- Your balance, past service and pension rights.
- The 12% + 12% contribution rate.
- The free official services: the member portal, the passbook site and the UMANG app. You never need an agent.
Frequently asked questions
Do I need to do anything because of the EPF Scheme 2026?
No application is needed. Your UAN, balance and service carry over. Check that your KYC and nomination are up to date, because the new rules on withdrawals and claims rely on them.
Is my old PF balance safe under the new scheme?
Yes. The new schemes replace the old ones but keep every member's accumulated balance, service and pension rights.
Did the PF contribution rate change?
No. It stays at 12% of PF wages from you and 12% from your employer. What changed is the wage ceiling, which rose to ₹25,000 on 17 September 2026.
Sources
- PIB, 17 Jul 2026: EPF Scheme, 2026 notified by G.S.R. 525(E), 29 Jun 2026.
- PIB, 13 Oct 2025: 238th CBT meeting (three categories, 12 months, 25% minimum balance, 10 and 5 times, 12 and 36 months).
- EPFO: Wage ceiling FAQs, Sep 2026 (₹25,000 ceiling, 75% withdrawal, EDLI ₹7 lakh, 8.25%).
- PIB, 1 Nov 2026: EPFO Foundation Day (average settlement time of 2.57 days in October 2026).
- EPFO: official website, accessed 5 Nov 2026.