Ministry of Labour and Employment has notified the Employees’ Provident Fund Scheme, 2026, the Employees’ Deposit Linked Insurance Scheme, 2026 and the Employees’ Pension Scheme, 2026 under Section 15 of the Social Security Code, 2020. The notifications supersede the Employees’ Provident Fund Scheme, 1952, the Employees’ Family Pension Scheme, 1971, the Employees’ Pension Scheme, 1995 and the Employees’ Deposit Linked Insurance Scheme, 1976, except in respect of things done or omitted to be done before such supersession. The schemes come into force on the date of their publication in the Official Gazette.

Employees’ Provident Fund Scheme, 2026 provides for applicability to establishments covered under Chapter III of the Social Security Code, 2020 and specified Government establishments, membership, contributions, administration of the fund, exempted establishments, maintenance of accounts, claims, withdrawals, transfer of accumulations, investment, inspection, recovery and related procedural provisions.

Employees’ Deposit Linked Insurance Scheme, 2026 provides for insurance benefits linked to provident fund membership, employer contributions to the insurance fund, payment of administrative charges, employer obligations, inspection of records, maintenance and administration of the insurance fund, investment of funds and payment of assurance benefits to eligible nominees or beneficiaries.

Employees’ Pension Scheme, 2026 provides for constitution and administration of the pension fund, employer and Central Government contributions, membership, determination of pensionable service and pensionable salary, pension benefits, withdrawal benefits, family pension, disablement pension, nomination, administration of claims and other matters relating to pension under the Social Security Code, 2020.

G.S.R. 525(E)

In exercise of the powers conferred by clause (a) of sub-section (1) of section 15 of the Social Security Code, 2020, the Central Government makes the Employees’ Provident Fund Scheme, 2026, superseding the Employees’ Provident Fund Scheme, 1952, except as respects things done or omitted to be done before such supersession.

G.S.R. 526(E)

In exercise of the powers conferred by clause (c) of sub-section (1) of section 15 of the Social Security Code, 2020, the Central Government makes the Employees’ Deposit Linked Insurance Scheme, 2026, superseding the Employees’ Deposit Linked Insurance Scheme, 1976, except as respects things done or omitted to be done before such supersession.

G.S.R. 527(E)

In exercise of the powers conferred by clause (b) of sub-section (1) of section 15 of the Social Security Code, 2020, the Central Government makes the Employees’ Pension Scheme, 2026, superseding the Employees’ Family Pension Scheme, 1971 and the Employees’ Pension Scheme, 1995, except as respects things done or omitted to be done before such supersession.