The Ministry of Labour and Employment, Government of India, issue a Notification No. G.S.R. 525 (E) dated June 29, 2026, from New Delhi. This notification supersedes the Employees’ Provident Fund Scheme, 1952. The new scheme is effective throughout the country from the date of its publication in the Official Gazette (July 1, 2026).

Key highlights

It replaces the old 1952 system with a digital-first, technology-driven system that mandates Aadhaar, PAN and Aadhaar-seeded bank accounts for instant processing.
Retains the existing core statutory contribution rate of 12% for both employers and employees, and the statutory wage ceiling of Rs 15,000 per month.
Enhances ease-of-living by allowing instant withdrawals using UPI and ATMs with automated self-certified processing that doesn’t require employer approval.
Increases the ceiling for automatic frictionless settlement of claims by five times – from ₹1 lakh to ₹5 lakh.
Consolidates 13 overlapping withdrawal criteria into 3 simple categories (Essential Needs, Housing and Critical Circumstances) that are open after only 1 year of uniform service.
Ensures long term security of the retirement savings by requiring that at least 25% of the total accumulated savings be kept untouched during any partial withdrawal.
Allows workers to take up to 75% of the balance of their fund immediately if they lose their job, but full account closure is deferred to a 12-month continuous unemployment marker, to provide incentive to retain.
“In a time-bound manner, EPFO officials should settle the claim or report deficiencies in 20 days. Any valid reason for the delay draws a penal interest of 12% per annum which is deducted directly from the salary of the official responsible.
Launches time-bound initiatives like Employees Enrollment Campaign 2026 (to register omitted workers with a fine of only ₹100), Vishwas 2026 and Amnesty 2026 to regularize private trusts and earlier defaults.

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Government Introduces Employees' Provident Fund (EPF) Scheme, 2026: Key Changes and Highlights