Big changes under the New EPF Scheme 2026

The Employees’ Provident Funds Scheme, 2026 has replaced the EPF Scheme, 1952 under the Code on Social Security, 2020. While the core features of EPF remain unchanged, the new scheme introduces several operational and compliance-related changes.

Key changes under the EPF Scheme 2026

• EPF Scheme, 1952 replaced: The new EPF Scheme, 2026 came into effect on 29 June 2026, aligning EPF with the Code on Social Security, 2020.
• Contribution rates remain unchanged: Employees and employers will continue to contribute 12% of wages (10% for specified establishments).
• Wage ceiling remains Rs. 15,000: The statutory wage ceiling for mandatory EPF contributions has not been revised.
• Higher wage contributions clarified: For employees earning above the wage ceiling, contributions beyond the statutory limit are voluntary and depend on the employer’s policy or mutual agreement.
• Improved digital compliance: The scheme introduces greater reliance on electronic filings, digital records, and streamlined EPFO processes for employers and members.
• Stricter rules for exempted PF trusts: Exempted establishments are now subject to enhanced governance, reporting, and compliance requirements.
• Government’s emergency powers: The Central Government has been empowered to temporarily modify EPF contribution rates during exceptional circumstances, as permitted under the Code on Social Security.

Read more: EPFO to Credit 8.25% Interest: EPF vs Other Investment Options

New EPF Rules & PF Contribution or Salary

For most employees, there will be no immediate impact. The 12% EPF contribution rate, interest rate, and Rs. 15,000 wage ceiling remain unchanged.

However, employees earning above Rs. 15,000 per month could be affected if their employer changes its EPF contribution policy.

• Higher take-home salary: If contributions are restricted to the statutory minimum, your monthly salary may increase.
• Lower retirement savings: Reduced EPF contributions from both employer and employee can lead to a smaller retirement corpus over time.
• No automatic change: Existing contribution practices will generally continue unless your employer formally revises its EPF policy.

As of 2026, the EPFO provides services to over 7 crore members and 147 offices, while offering an EPF interest rate of 8.25% on deposits. 

Employees’ Provident Fund Organisation (EPFO) manages the Employees’ Provident Fund (EPF), India’s mandatory retirement savings scheme for salaried employees. Effective 29 June 2026, the EPF Scheme, 2026 replaced the EPF Scheme, 1952 under the Code on Social Security, 2020. While the scheme modernises the legal and compliance framework, the core EPF benefits, contribution rates, and retirement savings objective remain largely unchanged.

EPF Scheme 2026: Key Highlights

Particulars	Latest Updates
Simplified Withdrawal Categories	Multiple withdrawal provisions have been consolidated into three broad categories – Essential Needs, Housing Needs, and Special Circumstances.
Faster Claim Settlement	EPFO aims to settle eligible online withdrawal claims in as little as 3 working days through increased automation.
Digital-First Withdrawal Process	Members can submit and track most withdrawal claims completely online through the EPFO portal and UMANG app.
Minimum Balance Requirement	Certain advance withdrawals are subject to maintaining the prescribed minimum EPF balance, wherever applicable.
Purpose-wise Eligibility Continues	While categories have been simplified, withdrawal limits and eligibility conditions still depend on the purpose of withdrawal.
Contribution Flexibility	Employers may choose to contribute only up to the statutory minimum under the EPF Scheme, 2026, where permitted by their policy, potentially impacting the employee’s retirement corpus.
No Change in EPF Interest Rate	The EPF interest rate remains 8.25% p.a. unless revised by the EPFO.

EPFO Login

1. Visit EPFO Website
2. Go to ‘Services’ and select ‘For Employees’
3. Now, navigate to ‘Member UAN/Online Services’
4. On the redirected page, enter all the required details – UAN, password and the captcha code
5. Click on ‘Sign in‘ to login to EPF member portal/EPFO employee portal.

How to Activate UAN for the First Time?

Here’s how you can activate UAN to access EPF-related services online in a few steps:

1. Visit the EPFO Member Portal and go to “Activate UAN“
2. Provide information about your UAN, member id, mobile number, Aadhaar, name and date of birth
3. Click on “Get Authorization PIN” to get the PIN sent to the registered mobile number
4. Enter this PIN to verify your request and then create a username and password for the UAN portal

How to Register at UAN Member Portal?

You need to activate your UAN before logging into UAN Login Portal. You have to follow the steps mentioned below :

1. Visit EPF Member Portal
2. Click on the “Activate UAN” present in the “Important Links” section
3. Enter your details and click on “Get Authorization PIN”
4. A PIN will be sent to your mobile number registered with EPFO
5. Enter this PIN to activate your UAN account
6. A system-generated password will be sent to you through SMS
7. You can now login to your EPF account using your UAN and password