Rates of Contribution of EPS, EDLI & EPF Schemes, 2026 under Code on Social Security, 2020

Notification/Circular No.: S.O. 3580(E), S.O. 3581(E), S.O. 3582(E) dated July 01, 2026
Applicable Act/Rule: Code on Social Security, 2020
Applicable Section/Rule: Section 16(1)(b)(i)&(ii); Section 16(1)(c); first proviso to Section 16(1)(a)
Effective Date: June 29, 2026 (for S.O. 3580(E), S.O. 3581(E)) and  November 21, 2025 (deemed for S.O. 3582(E))

Three Ministry of Labour and Employment notifications, all dated July 1, 2026, prescribe contribution rates under schemes framed pursuant to Section 16 of the Code. S.O. 3580(E) is without prejudice to S.O. 2061(E) dated 03.05.2023; S.O. 3582(E) supersedes S.O. 320(E) dated 09.04.1997.

  1. S.O. 3580(E) (EPS, 2026): Contribution rate of 8⅓% of wages payable monthly by employer to the Pension Fund, w.e.f. 29.06.2026.
  2. S.O. 3581(E) (EDLI Scheme, 2026): Contribution rate of ½% of wages payable monthly by employer to the Insurance Fund, w.e.f. 29.06.2026.
  3. S.O. 3582(E) (EPF Scheme, 2026): Contribution rate of 12% payable by employer and employees of establishments under Section 1(4), (5) and (6) of the Code, except establishments with an approved resolution/repayment plan under the Insolvency and Bankruptcy Code, 2016, and establishments in the jute, beedi, brick, coir (other than spinning sector), and guar gum industries. Deemed effective from 21.11.2025.

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