Part 3 - EPS membership, pensionable service and benefits

Paragraph index | Employees’ Pension Scheme, 2026 | Finin2min Labour › EPFO Schemes › Paragraphs Paragraph index Employees’ Pension Scheme, 2026: all paragraphs Searchable paragraph list; each page owns one current legal topic. 36 paragraphs No duplicate canonicals Paragraph 1 Short title, commencement and application Paragraph 2 Definitions Paragraph 3 Pension Fund Account Paragraph 4 Pension Fund Paragraph 5 Payment of contribution Paragraph 6 Recovery of damages for default in payment of any contributions Paragraph 7 Membership of Employees’ Pension Scheme Paragraph 8 Resolution of doubts Paragraph 9 Determination of eligible service Paragraph 10 Determination of pensionable service Paragraph 11 Determination of pensionable wages Paragraph 12 Monthly pension Paragraph 13 Benefits on leaving service before being eligible for pension Paragraph 14 Benefits on permanent and total disablement Paragraph 15 Benefits on death of member Paragraph 16 Guarantee of pensionary benefits Paragraph 17 Payment of pension Paragraph 18 Duties of employer Paragraph 19 Employer to furnish particulars of ownership Paragraph 20 Investment of Pension Fund Paragraph 21 Disposal of Fund Paragraph 22 Maintenance of accounts Paragraph 23 Audit Paragraph 24 Rounding up of benefits Paragraph 25 Valuation of Pension Fund Paragraph 26 Disbursement of pension and other benefits Paragraph 27 Registers, records, etc. Paragraph 28 Annual report Paragraph 29 Application of Employees’ Provident Funds Scheme, 2026 Paragraph 30 Exemption from operation of Scheme Paragraph 31 Submission of return Paragraph 32 Transfer value Paragraph 33 Information to Central Government Paragraph 34 Interpretation Paragraph 35 Payment of pension in case of person charged with murder Paragraph 36 Special provisions in respect of International Workers

Paragraph 1: Short title, commencement and application | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 1 Employees’ Pension Scheme, 2026 · Paragraph 1 Paragraph 1: Short title, commencement and application Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Preliminary G.S.R. 527(E) Scope and commencement Scheme Employees’ Pension Scheme, 2026 Location Preliminary Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 1 is the canonical current-scheme provision for Short title, commencement and application . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Confirm the Gazette commencement date and the establishment coverage trigger Confirm the Gazette commencement date and the establishment coverage trigger. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Apply the exclusions, exemption provisions and Code thresholds before calculating liability Apply the exclusions, exemption provisions and Code thresholds before calculating liability. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Retain the source instrument and coverage memorandum in the legal register Retain the source instrument and coverage memorandum in the legal register. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Short title, commencement and application”, rather than treating it as a generic EPFO process Apply the control specifically to “Short title, commencement and application”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail coverage memorandum establishment registration employee population and threshold analysis Gazette and commencement record Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Short title, commencement and application . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 2 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision Paragraph 2 →

Paragraph 2: Definitions | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 2 Employees’ Pension Scheme, 2026 · Paragraph 2 Paragraph 2: Definitions Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Preliminary G.S.R. 527(E) Defined terms Scheme Employees’ Pension Scheme, 2026 Location Preliminary Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 2 is the canonical current-scheme provision for Definitions . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Read the defined term together with the Code definition and any cross-referenced Scheme Read the defined term together with the Code definition and any cross-referenced Scheme. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Document classification decisions rather than relying on payroll labels Document classification decisions rather than relying on payroll labels. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Re-test status after changes in nationality, establishment control, family status or exemption Re-test status after changes in nationality, establishment control, family status or exemption. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Definitions”, rather than treating it as a generic EPFO process Apply the control specifically to “Definitions”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail classification memorandum employee master contracts and organisation chart nationality/SSA documents where relevant Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Definitions . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 1 Related provision Paragraph 3 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 1 Paragraph 3 →

Paragraph 3: Pension Fund Account | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 3 Employees’ Pension Scheme, 2026 · Paragraph 3 Paragraph 3: Pension Fund Account Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Fund, contributions and membership G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Fund, contributions and membership Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 3 is the canonical current-scheme provision for Pension Fund Account . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Separate benefit fund, administration account and member ledgers Separate benefit fund, administration account and member ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Follow approved investment, valuation, audit and reporting controls Follow approved investment, valuation, audit and reporting controls. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Reconcile opening balance, inflows, benefits, expenses, income and closing balance Reconcile opening balance, inflows, benefits, expenses, income and closing balance. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Pension Fund Account”, rather than treating it as a generic EPFO process Apply the control specifically to “Pension Fund Account”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Pension Fund Account . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 2 Related provision Paragraph 4 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 2 Paragraph 4 →

Paragraph 4: Pension Fund | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 4 Employees’ Pension Scheme, 2026 · Paragraph 4 Paragraph 4: Pension Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Fund, contributions and membership G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Fund, contributions and membership Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 4 is the canonical current-scheme provision for Pension Fund . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Constitutes the Pension Fund and identifies inflows used to finance pension benefits Constitutes the Pension Fund and identifies inflows used to finance pension benefits. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Employer contribution is generally diverted at 8 Employer contribution is generally diverted at 8.33% within the statutory architecture, with Central Government support at 1.16% where applicable. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Eligible higher-pension cases may require 9 Eligible higher-pension cases may require 9.49% employer diversion on wages above ₹15,000, subject to the operative eligibility and court/EPFO framework. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Payroll must reconcile EPF and EPS allocation rather than treating them as separate employee deductions Payroll must reconcile EPF and EPS allocation rather than treating them as separate employee deductions. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15 and 16. Timing and trigger Monthly with EPF remittance; perform annual member-wise reconciliation. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Pension Fund . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 3 Related provision Paragraph 5 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 3 Paragraph 5 →

Paragraph 5: Payment of contribution | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 5 Employees’ Pension Scheme, 2026 · Paragraph 5 Paragraph 5: Payment of contribution Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Fund, contributions and membership G.S.R. 527(E) Contributions and default Scheme Employees’ Pension Scheme, 2026 Location Fund, contributions and membership Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 5 is the canonical current-scheme provision for Payment of contribution . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Prescribes payment and allocation of pension contributions Prescribes payment and allocation of pension contributions. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Employer is responsible for correct member eligibility, wage base and pension diversion Employer is responsible for correct member eligibility, wage base and pension diversion. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Contribution errors affect later service and pension calculations and require traceable correction Contribution errors affect later service and pension calculations and require traceable correction. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Employer / principal employer Payroll and compliance owner Code linkage Sections 16, 17, 127 and 128. Timing and trigger Monthly within the EPF remittance cycle. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail wage register contribution computation electronic return/challan bank proof interest and damages working Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Payment of contribution . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 4 Related provision Paragraph 6 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 4 Paragraph 6 →

Paragraph 6: Recovery of damages for default in payment of any contributions | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 6 Employees’ Pension Scheme, 2026 · Paragraph 6 Paragraph 6: Recovery of damages for default in payment of any contributions Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Fund, contributions and membership G.S.R. 527(E) Contributions and default Scheme Employees’ Pension Scheme, 2026 Location Fund, contributions and membership Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 6 is the canonical current-scheme provision for Recovery of damages for default in payment of any contributions . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Fix the correct wage base, rate, ceiling and responsible employer Fix the correct wage base, rate, ceiling and responsible employer. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Reconcile payroll, contractor data, return, challan and bank debit Reconcile payroll, contractor data, return, challan and bank debit. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Calculate interest, damages and correction exposure separately Calculate interest, damages and correction exposure separately. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Recovery of damages for default in payment of any contributions”, rather than treating it as a generic EPFO process Apply the control specifically to “Recovery of damages for default in payment of any contributions”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Employer / principal employer Payroll and compliance owner Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail wage register contribution computation electronic return/challan bank proof interest and damages working Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Recovery of damages for default in payment of any contributions . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 5 Related provision Paragraph 7 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 5 Paragraph 7 →

Paragraph 7: Membership of Employees’ Pension Scheme | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 7 Employees’ Pension Scheme, 2026 · Paragraph 7 Paragraph 7: Membership of Employees’ Pension Scheme Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Fund, contributions and membership G.S.R. 527(E) Membership and service Scheme Employees’ Pension Scheme, 2026 Location Fund, contributions and membership Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 7 is the canonical current-scheme provision for Membership of Employees’ Pension Scheme . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Defines who enters and continues as a member of the pension scheme Defines who enters and continues as a member of the pension scheme. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Carries forward protected membership from superseded pension schemes Carries forward protected membership from superseded pension schemes. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Requires separation of excluded employee, new entrant, higher-pension eligible member and international worker Requires separation of excluded employee, new entrant, higher-pension eligible member and international worker. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15, 20 and 21. Timing and trigger At onboarding, transfer and status change. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail UAN/member ID date of joining and exit monthly contribution ledger transfer and service history Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Membership of Employees’ Pension Scheme . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 6 Related provision Paragraph 8 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 6 Paragraph 8 →

Paragraph 8: Resolution of doubts | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 8 Employees’ Pension Scheme, 2026 · Paragraph 8 Paragraph 8: Resolution of doubts Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Fund, contributions and membership G.S.R. 527(E) Administration and control Scheme Employees’ Pension Scheme, 2026 Location Fund, contributions and membership Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 8 is the canonical current-scheme provision for Resolution of doubts . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the statutory actor, decision and approval level Identify the statutory actor, decision and approval level. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Document inputs, evidence, outcome and review trail Document inputs, evidence, outcome and review trail. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Link the control to the Code, Scheme and current EPFO directions Link the control to the Code, Scheme and current EPFO directions. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Resolution of doubts”, rather than treating it as a generic EPFO process Apply the control specifically to “Resolution of doubts”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail authority order input record decision note approval audit trail Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Resolution of doubts . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 7 Related provision Paragraph 9 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 7 Paragraph 9 →

Paragraph 9: Determination of eligible service | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 9 Employees’ Pension Scheme, 2026 · Paragraph 9 Paragraph 9: Determination of eligible service Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Membership and service Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 9 is the canonical current-scheme provision for Determination of eligible service . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Determines eligible service from contributory periods and protected past service Determines eligible service from contributory periods and protected past service. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Non-contributory service, breaks and legacy-scheme service require separate treatment Non-contributory service, breaks and legacy-scheme service require separate treatment. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Service data must reconcile with EPF contribution history and transfer records Service data must reconcile with EPF contribution history and transfer records. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15 and 22. Timing and trigger Maintain continuously; validate before withdrawal benefit or pension claim. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail UAN/member ID date of joining and exit monthly contribution ledger transfer and service history Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Determination of eligible service . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 8 Related provision Paragraph 10 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 8 Paragraph 10 →

Paragraph 10: Determination of pensionable service | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 10 Employees’ Pension Scheme, 2026 · Paragraph 10 Paragraph 10: Determination of pensionable service Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Membership and service Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 10 is the canonical current-scheme provision for Determination of pensionable service . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Converts eligible service into pensionable service under the Scheme’s rounding and credit rules Converts eligible service into pensionable service under the Scheme’s rounding and credit rules. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Service above specified thresholds may earn weightage where the Scheme permits Service above specified thresholds may earn weightage where the Scheme permits. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: A month-level service ledger is preferable to relying only on years shown in a summary report A month-level service ledger is preferable to relying only on years shown in a summary report. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15 and 22. Timing and trigger Compute at claim stage after resolving all contribution gaps. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail UAN/member ID date of joining and exit monthly contribution ledger transfer and service history Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Determination of pensionable service . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 9 Related provision Paragraph 11 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 9 Paragraph 11 →

Paragraph 11: Determination of pensionable wages | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 11 Employees’ Pension Scheme, 2026 · Paragraph 11 Paragraph 11: Determination of pensionable wages Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 11 is the canonical current-scheme provision for Determination of pensionable wages . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Determines pensionable wages using the average monthly pay during the contributory period preceding exit Determines pensionable wages using the average monthly pay during the contributory period preceding exit. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: The 2026 Scheme retains a 60-month averaging framework The 2026 Scheme retains a 60-month averaging framework. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Higher-pension and international-worker cases require separate wage-ceiling and contribution-history testing Higher-pension and international-worker cases require separate wage-ceiling and contribution-history testing. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15 and 16. Timing and trigger Compute at pension claim using verified monthly wage and contribution data for the relevant 60-month period. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Determination of pensionable wages . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 10 Related provision Paragraph 12 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 10 Paragraph 12 →

Paragraph 12: Monthly pension | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 12 Employees’ Pension Scheme, 2026 · Paragraph 12 Paragraph 12: Monthly pension Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 12 is the canonical current-scheme provision for Monthly pension . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Provides the monthly pension formula based on pensionable wages and pensionable service Provides the monthly pension formula based on pensionable wages and pensionable service. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Core formula: pensionable wages × pensionable service ÷ 70, subject to Scheme qualifications, minimums and protected benefits Core formula: pensionable wages × pensionable service ÷ 70, subject to Scheme qualifications, minimums and protected benefits. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Early pension, past service, higher pension and rounding can alter the final result Early pension, past service, higher pension and rounding can alter the final result. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Do not estimate from last salary alone Do not estimate from last salary alone. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15 and 16. Timing and trigger At superannuation/early-pension claim after final service and wage validation. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Monthly pension . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 11 Related provision Paragraph 13 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 11 Paragraph 13 →

Paragraph 13: Benefits on leaving service before being eligible for pension | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 13 Employees’ Pension Scheme, 2026 · Paragraph 13 Paragraph 13: Benefits on leaving service before being eligible for pension Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 13 is the canonical current-scheme provision for Benefits on leaving service before being eligible for pension . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Provides withdrawal benefit or scheme-certificate route where a member leaves before monthly-pension eligibility Provides withdrawal benefit or scheme-certificate route where a member leaves before monthly-pension eligibility. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: The choice and amount depend on eligible service and the applicable factor table The choice and amount depend on eligible service and the applicable factor table. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: A scheme certificate preserves service for future aggregation and survivor rights A scheme certificate preserves service for future aggregation and survivor rights. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15 and 22. Timing and trigger On cessation before pension eligibility; choice should be documented. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Benefits on leaving service before being eligible for pension . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 12 Related provision Paragraph 14 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 12 Paragraph 14 →

Paragraph 14: Benefits on permanent and total disablement | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 14 Employees’ Pension Scheme, 2026 · Paragraph 14 Paragraph 14: Benefits on permanent and total disablement Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 14 is the canonical current-scheme provision for Benefits on permanent and total disablement . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Provides pension on permanent and total disablement subject to Scheme certification Provides pension on permanent and total disablement subject to Scheme certification. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Unlike ordinary superannuation pension, disablement analysis centres on medical condition and membership/contribution status Unlike ordinary superannuation pension, disablement analysis centres on medical condition and membership/contribution status. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Medical evidence, date of disablement and contribution record must align Medical evidence, date of disablement and contribution record must align. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15 and 16. Timing and trigger Claim after certified permanent and total disablement. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Benefits on permanent and total disablement . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 13 Related provision Paragraph 15 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 13 Paragraph 15 →

Paragraph 15: Benefits on death of member | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 15 Employees’ Pension Scheme, 2026 · Paragraph 15 Paragraph 15: Benefits on death of member Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 15 is the canonical current-scheme provision for Benefits on death of member . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Provides family benefits after death of a member, including spouse/child/orphan treatment as applicable Provides family benefits after death of a member, including spouse/child/orphan treatment as applicable. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Eligibility depends on membership, family status, nomination/records and date of death Eligibility depends on membership, family status, nomination/records and date of death. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Death in service and death after pension commencement require distinct computation paths Death in service and death after pension commencement require distinct computation paths. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Nominee / family / legal heir Code linkage Sections 15 and 151. Timing and trigger File promptly after death with family and identity evidence. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Benefits on death of member . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 14 Related provision Paragraph 16 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 14 Paragraph 16 →

Paragraph 16: Guarantee of pensionary benefits | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 16 Employees’ Pension Scheme, 2026 · Paragraph 16 Paragraph 16: Guarantee of pensionary benefits Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 16 is the canonical current-scheme provision for Guarantee of pensionary benefits . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the qualifying event and claimant/member status Identify the qualifying event and claimant/member status. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Validate service, wages, balance, nomination/family and documentary evidence Validate service, wages, balance, nomination/family and documentary evidence. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Track processing, deficiency, approval, payment and appeal/remedy Track processing, deficiency, approval, payment and appeal/remedy. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Guarantee of pensionary benefits”, rather than treating it as a generic EPFO process Apply the control specifically to “Guarantee of pensionary benefits”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Guarantee of pensionary benefits . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 15 Related provision Paragraph 17 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 15 Paragraph 17 →

Paragraph 17: Payment of pension | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 17 Employees’ Pension Scheme, 2026 · Paragraph 17 Paragraph 17: Payment of pension Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Service and pension benefits G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Service and pension benefits Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 17 is the canonical current-scheme provision for Payment of pension . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Governs application and payment of pension and other benefits Governs application and payment of pension and other benefits. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: A claim complete in all respects is expected to be settled within twenty days; deficiency communication and delay accountability should be tracked A claim complete in all respects is expected to be settled within twenty days; deficiency communication and delay accountability should be tracked. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Payment channel, life certification and claimant identity must remain current Payment channel, life certification and claimant identity must remain current. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15, 123 and 151. Timing and trigger 20-day processing control for complete claims, subject to Scheme wording. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Payment of pension . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 16 Related provision Paragraph 18 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 16 Paragraph 18 →

Paragraph 18: Duties of employer | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 18 Employees’ Pension Scheme, 2026 · Paragraph 18 Paragraph 18: Duties of employer Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Returns and records Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 18 is the canonical current-scheme provision for Duties of employer . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the event, filing owner, data source, form and portal Identify the event, filing owner, data source, form and portal. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Use maker-checker validation and preserve acknowledgement Use maker-checker validation and preserve acknowledgement. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Maintain records in inspection-ready form and retain correction history Maintain records in inspection-ready form and retain correction history. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Duties of employer”, rather than treating it as a generic EPFO process Apply the control specifically to “Duties of employer”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Employer / principal employer Payroll and compliance owner Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail prescribed form or electronic return maker-checker evidence portal acknowledgement correction log retention register Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Duties of employer . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 17 Related provision Paragraph 19 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 17 Paragraph 19 →

Paragraph 19: Employer to furnish particulars of ownership | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 19 Employees’ Pension Scheme, 2026 · Paragraph 19 Paragraph 19: Employer to furnish particulars of ownership Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Returns and records Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 19 is the canonical current-scheme provision for Employer to furnish particulars of ownership . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the event, filing owner, data source, form and portal Identify the event, filing owner, data source, form and portal. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Use maker-checker validation and preserve acknowledgement Use maker-checker validation and preserve acknowledgement. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Maintain records in inspection-ready form and retain correction history Maintain records in inspection-ready form and retain correction history. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Employer to furnish particulars of ownership”, rather than treating it as a generic EPFO process Apply the control specifically to “Employer to furnish particulars of ownership”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Employer / principal employer Payroll and compliance owner Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail prescribed form or electronic return maker-checker evidence portal acknowledgement correction log retention register Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Employer to furnish particulars of ownership . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 18 Related provision Paragraph 20 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 18 Paragraph 20 →

Paragraph 20: Investment of Pension Fund | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 20 Employees’ Pension Scheme, 2026 · Paragraph 20 Paragraph 20: Investment of Pension Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 20 is the canonical current-scheme provision for Investment of Pension Fund . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Separate benefit fund, administration account and member ledgers Separate benefit fund, administration account and member ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Follow approved investment, valuation, audit and reporting controls Follow approved investment, valuation, audit and reporting controls. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Reconcile opening balance, inflows, benefits, expenses, income and closing balance Reconcile opening balance, inflows, benefits, expenses, income and closing balance. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Investment of Pension Fund”, rather than treating it as a generic EPFO process Apply the control specifically to “Investment of Pension Fund”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Investment of Pension Fund . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 19 Related provision Paragraph 21 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 19 Paragraph 21 →

Paragraph 21: Disposal of Fund | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 21 Employees’ Pension Scheme, 2026 · Paragraph 21 Paragraph 21: Disposal of Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 21 is the canonical current-scheme provision for Disposal of Fund . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Separate benefit fund, administration account and member ledgers Separate benefit fund, administration account and member ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Follow approved investment, valuation, audit and reporting controls Follow approved investment, valuation, audit and reporting controls. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Reconcile opening balance, inflows, benefits, expenses, income and closing balance Reconcile opening balance, inflows, benefits, expenses, income and closing balance. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Disposal of Fund”, rather than treating it as a generic EPFO process Apply the control specifically to “Disposal of Fund”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Disposal of Fund . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 20 Related provision Paragraph 22 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 20 Paragraph 22 →

Paragraph 22: Maintenance of accounts | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 22 Employees’ Pension Scheme, 2026 · Paragraph 22 Paragraph 22: Maintenance of accounts Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 22 is the canonical current-scheme provision for Maintenance of accounts . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Separate benefit fund, administration account and member ledgers Separate benefit fund, administration account and member ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Follow approved investment, valuation, audit and reporting controls Follow approved investment, valuation, audit and reporting controls. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Reconcile opening balance, inflows, benefits, expenses, income and closing balance Reconcile opening balance, inflows, benefits, expenses, income and closing balance. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Maintenance of accounts”, rather than treating it as a generic EPFO process Apply the control specifically to “Maintenance of accounts”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Maintenance of accounts . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 21 Related provision Paragraph 23 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 21 Paragraph 23 →

Paragraph 23: Audit | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 23 Employees’ Pension Scheme, 2026 · Paragraph 23 Paragraph 23: Audit Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 23 is the canonical current-scheme provision for Audit . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Separate benefit fund, administration account and member ledgers Separate benefit fund, administration account and member ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Follow approved investment, valuation, audit and reporting controls Follow approved investment, valuation, audit and reporting controls. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Reconcile opening balance, inflows, benefits, expenses, income and closing balance Reconcile opening balance, inflows, benefits, expenses, income and closing balance. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Audit”, rather than treating it as a generic EPFO process Apply the control specifically to “Audit”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Audit . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 22 Related provision Paragraph 24 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 22 Paragraph 24 →

Paragraph 24: Rounding up of benefits | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 24 Employees’ Pension Scheme, 2026 · Paragraph 24 Paragraph 24: Rounding up of benefits Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 24 is the canonical current-scheme provision for Rounding up of benefits . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the qualifying event and claimant/member status Identify the qualifying event and claimant/member status. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Validate service, wages, balance, nomination/family and documentary evidence Validate service, wages, balance, nomination/family and documentary evidence. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Track processing, deficiency, approval, payment and appeal/remedy Track processing, deficiency, approval, payment and appeal/remedy. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Rounding up of benefits”, rather than treating it as a generic EPFO process Apply the control specifically to “Rounding up of benefits”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Rounding up of benefits . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 23 Related provision Paragraph 25 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 23 Paragraph 25 →

Paragraph 25: Valuation of Pension Fund | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 25 Employees’ Pension Scheme, 2026 · Paragraph 25 Paragraph 25: Valuation of Pension Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Fund and accounting Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 25 is the canonical current-scheme provision for Valuation of Pension Fund . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Separate benefit fund, administration account and member ledgers Separate benefit fund, administration account and member ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Follow approved investment, valuation, audit and reporting controls Follow approved investment, valuation, audit and reporting controls. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Reconcile opening balance, inflows, benefits, expenses, income and closing balance Reconcile opening balance, inflows, benefits, expenses, income and closing balance. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Valuation of Pension Fund”, rather than treating it as a generic EPFO process Apply the control specifically to “Valuation of Pension Fund”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail general ledger member sub-ledger bank and investment reconciliation valuation/audit report board approval Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Valuation of Pension Fund . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 24 Related provision Paragraph 26 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 24 Paragraph 26 →

Paragraph 26: Disbursement of pension and other benefits | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 26 Employees’ Pension Scheme, 2026 · Paragraph 26 Paragraph 26: Disbursement of pension and other benefits Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 26 is the canonical current-scheme provision for Disbursement of pension and other benefits . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the qualifying event and claimant/member status Identify the qualifying event and claimant/member status. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Validate service, wages, balance, nomination/family and documentary evidence Validate service, wages, balance, nomination/family and documentary evidence. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Track processing, deficiency, approval, payment and appeal/remedy Track processing, deficiency, approval, payment and appeal/remedy. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Disbursement of pension and other benefits”, rather than treating it as a generic EPFO process Apply the control specifically to “Disbursement of pension and other benefits”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Disbursement of pension and other benefits . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 25 Related provision Paragraph 27 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 25 Paragraph 27 →

Paragraph 27: Registers, records, etc. | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 27 Employees’ Pension Scheme, 2026 · Paragraph 27 Paragraph 27: Registers, records, etc. Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Returns and records Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 27 is the canonical current-scheme provision for Registers, records, etc. . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the event, filing owner, data source, form and portal Identify the event, filing owner, data source, form and portal. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Use maker-checker validation and preserve acknowledgement Use maker-checker validation and preserve acknowledgement. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Maintain records in inspection-ready form and retain correction history Maintain records in inspection-ready form and retain correction history. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Registers, records, etc Apply the control specifically to “Registers, records, etc.”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Employer / principal employer Payroll and compliance owner Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail prescribed form or electronic return maker-checker evidence portal acknowledgement correction log retention register Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Registers, records, etc. . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 26 Related provision Paragraph 28 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 26 Paragraph 28 →

Paragraph 28: Annual report | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 28 Employees’ Pension Scheme, 2026 · Paragraph 28 Paragraph 28: Annual report Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Governance and reporting Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 28 is the canonical current-scheme provision for Annual report . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Assign board/EPFO responsibility and reporting calendar Assign board/EPFO responsibility and reporting calendar. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Ensure reported numbers reconcile with audited ledgers Ensure reported numbers reconcile with audited ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Record approvals, minutes, submission and public disclosure where required Record approvals, minutes, submission and public disclosure where required. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Annual report”, rather than treating it as a generic EPFO process Apply the control specifically to “Annual report”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail board papers minutes audited data submission acknowledgement public report Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Annual report . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 27 Related provision Paragraph 29 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 27 Paragraph 29 →

Paragraph 29: Application of Employees’ Provident Funds Scheme, 2026 | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 29 Employees’ Pension Scheme, 2026 · Paragraph 29 Paragraph 29: Application of Employees’ Provident Funds Scheme, 2026 Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Administration, accounts and payment G.S.R. 527(E) Scope and commencement Scheme Employees’ Pension Scheme, 2026 Location Administration, accounts and payment Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 29 is the canonical current-scheme provision for Application of Employees’ Provident Funds Scheme, 2026 . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Confirm the Gazette commencement date and the establishment coverage trigger Confirm the Gazette commencement date and the establishment coverage trigger. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Apply the exclusions, exemption provisions and Code thresholds before calculating liability Apply the exclusions, exemption provisions and Code thresholds before calculating liability. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Retain the source instrument and coverage memorandum in the legal register Retain the source instrument and coverage memorandum in the legal register. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Application of Employees’ Provident Funds Scheme, 2026”, rather than treating it as a generic EPFO process Apply the control specifically to “Application of Employees’ Provident Funds Scheme, 2026”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Member / employee / claimant Central Board / EPFO Commissioner / authorised officer Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail coverage memorandum establishment registration employee population and threshold analysis Gazette and commencement record Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Application of Employees’ Provident Funds Scheme, 2026 . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 28 Related provision Paragraph 30 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 28 Paragraph 30 →

Paragraph 30: Exemption from operation of Scheme | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 30 Employees’ Pension Scheme, 2026 · Paragraph 30 Paragraph 30: Exemption from operation of Scheme Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Exemption, transfer and special cases G.S.R. 527(E) Exemption and trust governance Scheme Employees’ Pension Scheme, 2026 Location Exemption, transfer and special cases Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 30 is the canonical current-scheme provision for Exemption from operation of Scheme . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Confirm statutory power and whether benefits are at least as favourable Confirm statutory power and whether benefits are at least as favourable. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Maintain approval, trust deed/policy, investment, returns and inspection records Maintain approval, trust deed/policy, investment, returns and inspection records. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Track conditions, renewal and cancellation risk Track conditions, renewal and cancellation risk. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Exemption from operation of Scheme”, rather than treating it as a generic EPFO process Apply the control specifically to “Exemption from operation of Scheme”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Appropriate Government Board of trustees / exempted establishment Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail exemption order trust deed/policy board minutes investment and return records inspection reports Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Exemption from operation of Scheme . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 29 Related provision Paragraph 31 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 29 Paragraph 31 →

Paragraph 31: Submission of return | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 31 Employees’ Pension Scheme, 2026 · Paragraph 31 Paragraph 31: Submission of return Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Exemption, transfer and special cases G.S.R. 527(E) Administration and control Scheme Employees’ Pension Scheme, 2026 Location Exemption, transfer and special cases Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 31 is the canonical current-scheme provision for Submission of return . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the statutory actor, decision and approval level Identify the statutory actor, decision and approval level. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Document inputs, evidence, outcome and review trail Document inputs, evidence, outcome and review trail. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Link the control to the Code, Scheme and current EPFO directions Link the control to the Code, Scheme and current EPFO directions. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Submission of return”, rather than treating it as a generic EPFO process Apply the control specifically to “Submission of return”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties Employer / principal employer Payroll and compliance owner Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail authority order input record decision note approval audit trail Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Submission of return . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 30 Related provision Paragraph 32 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 30 Paragraph 32 →

Paragraph 32: Transfer value | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 32 Employees’ Pension Scheme, 2026 · Paragraph 32 Paragraph 32: Transfer value Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Exemption, transfer and special cases G.S.R. 527(E) Benefits and claims Scheme Employees’ Pension Scheme, 2026 Location Exemption, transfer and special cases Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 32 is the canonical current-scheme provision for Transfer value . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Calculates transfer value when pension rights move under the Scheme Calculates transfer value when pension rights move under the Scheme. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Uses the applicable table/factor and verified service/wage data Uses the applicable table/factor and verified service/wage data. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Transfer value is not the same as EPF accumulation transfer and must be separately reconciled Transfer value is not the same as EPF accumulation transfer and must be separately reconciled. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 22. Timing and trigger On transfer or exit event specified by the Scheme. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail claim form identity and KYC service and wage record nomination/family evidence approval and payment proof Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Transfer value . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 31 Related provision Paragraph 33 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 31 Paragraph 33 →

Paragraph 33: Information to Central Government | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 33 Employees’ Pension Scheme, 2026 · Paragraph 33 Paragraph 33: Information to Central Government Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Exemption, transfer and special cases G.S.R. 527(E) Governance and reporting Scheme Employees’ Pension Scheme, 2026 Location Exemption, transfer and special cases Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 33 is the canonical current-scheme provision for Information to Central Government . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Assign board/EPFO responsibility and reporting calendar Assign board/EPFO responsibility and reporting calendar. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Ensure reported numbers reconcile with audited ledgers Ensure reported numbers reconcile with audited ledgers. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Record approvals, minutes, submission and public disclosure where required Record approvals, minutes, submission and public disclosure where required. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Information to Central Government”, rather than treating it as a generic EPFO process Apply the control specifically to “Information to Central Government”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail board papers minutes audited data submission acknowledgement public report Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Information to Central Government . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 32 Related provision Paragraph 34 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 32 Paragraph 34 →

Paragraph 34: Interpretation | Employees’ Pension Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Pension Scheme, 2026 › Paragraph 34 Employees’ Pension Scheme, 2026 · Paragraph 34 Paragraph 34: Interpretation Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Pension Scheme, 2026. Exemption, transfer and special cases G.S.R. 527(E) Administration and control Scheme Employees’ Pension Scheme, 2026 Location Exemption, transfer and special cases Notification G.S.R. 527(E) Source review 2026-07-17 What this paragraph regulates Paragraph 34 is the canonical current-scheme provision for Interpretation . It must be read with the Code on Social Security, 2020, the defined terms, current Central Government notifications, EPFO implementation directions and saved legacy rights. Legal source: Employees’ Pension Scheme, 2026, notified under section 15(1)(b) of the Code on Social Security, 2020. It supersedes Employees’ Family Pension Scheme, 1971 and Employees’ Pension Scheme, 1995, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Identify the statutory actor, decision and approval level Identify the statutory actor, decision and approval level. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 2: Document inputs, evidence, outcome and review trail Document inputs, evidence, outcome and review trail. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 3: Link the control to the Code, Scheme and current EPFO directions Link the control to the Code, Scheme and current EPFO directions. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Control 4: Apply the control specifically to “Interpretation”, rather than treating it as a generic EPFO process Apply the control specifically to “Interpretation”, rather than treating it as a generic EPFO process. Implementation test: Identify the responsible person, source data, statutory event, approval and retained evidence for this control. A payroll label or portal status alone is not conclusive where underlying facts differ. Responsible parties EPFO / authorised officer Employer or member, according to the transaction Code linkage Sections 15, 16, 17, 20, 21, 22, 123, 125–129, 143, 151, 153 and 164, as context requires. Timing and trigger Event-driven or periodic according to the paragraph; confirm the current EPFO portal and implementation direction before action. Decision questions Is the establishment and person covered on the event date? Is this a current-scheme event, a saved legacy event or a correction? Which wage, service, balance, family or fund data is legally relevant? Which form, portal, authority and evidence are required? Evidence and audit trail authority order input record decision note approval audit trail Minimum review controls Maker-checker sign-off tied to employee/member ID. Reconciliation to payroll, contractor, fund and bank records where relevant. Current rate, ceiling, circular and portal version check. Exception log and legal basis for overrides or delayed correction. Retention of acknowledgement, order and proof of payment/benefit. Non-compliance, remedy and escalation Possible consequences include contribution assessment, interest, damages, recovery, penalty, benefit correction, delayed-claim interest, cancellation of exemption or litigation. The exact pathway depends on whether the issue concerns coverage, contribution, a Fund decision, a member benefit or an exempted establishment. Employer correction Correct master data, return and remittance with a preserved audit trail; do not overwrite the original default. Member/claimant remedy Use the prescribed claim, grievance, review or appeal route with complete supporting evidence. Authority action Assessment, interest, damages and recovery should be separately quantified and linked to the applicable Code order. Worked control scenario An establishment receives a transaction or employee event that falls within Interpretation . The compliance owner first fixes the event date and member status, then retrieves wage/service/nomination or fund data as relevant. The maker prepares the statutory computation or claim; an independent reviewer checks the Code link, paragraph conditions, current ceiling/rate and prior transactions. Only after reconciliation is the portal filing or payment completed. The acknowledgement, calculation and supporting records are retained together. Failure pattern: treating an EPFO portal acceptance as proof that the underlying legal classification, wage base or claimant entitlement is correct. Portal processing does not eliminate assessment, recovery, damages, benefit-revision or competing-claim risk. Practical Q&A Can a contract or payroll policy override this paragraph? No. A contract may allocate operational responsibility but cannot reduce statutory liability or member entitlement. Can an old-scheme paragraph still matter? Yes, for things done, omitted, accrued or pending before supersession. Document the event date and savings basis; do not mix historic and current rules. Is the Gazette page alone enough for live compliance? No. Check later notifications, EPFO circulars, portal specifications, court orders and establishment-specific exemption orders. Related provisions Paragraph 33 Related provision Paragraph 35 Related provision Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 33 Paragraph 35 →