Part 5 - EDLI coverage, assurance benefit and claims

Paragraph index | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour › EPFO Schemes › Paragraphs Paragraph index Employees’ Deposit-Linked Insurance Scheme, 2026: all paragraphs Searchable paragraph list; each page owns one current legal topic. 31 paragraphs No duplicate canonicals Paragraph 1 Short title, commencement and application Paragraph 2 Definitions Paragraph 3 Administrative and financial powers of Commissioner Paragraph 4 Application of provisions of Employees’ Provident Funds Scheme, 2026 Paragraph 5 Contribution Paragraph 6 Mode of payment of contribution Paragraph 7 Recovery of damages for default in payment of contribution Paragraph 8 Employer’s contribution not to be deducted from wages of employee Paragraph 9 Duty of employer Paragraph 10 Inspection of records and registers Paragraph 11 Administration Account Paragraph 12 Deposit-Linked Insurance Fund Account Paragraph 13 Investment of money of Insurance Fund Paragraph 14 Interest Paragraph 15 Disposal of Insurance Fund Paragraph 16 Administrative expenses Paragraph 17 Forms of accounts Paragraph 18 Audit Paragraph 19 Valuation of Insurance Fund Paragraph 20 Budget Paragraph 21 Scales of assurance benefit and minimum average balance maintained by employee Paragraph 22 Assurance benefit to whom payable Paragraph 23 Mode of payment of assurance amount Paragraph 24 Registers, records, etc. Paragraph 25 Annual Report Paragraph 26 Special provision for claims under Employees’ Deposit-Linked Insurance Scheme, 1976 Paragraph 27 Terms and conditions for grant of exemption Paragraph 28 Renewal of exemption Paragraph 29 Special provisions in respect of Employees’ Enrolment Campaign, 2026 Paragraph 30 Transition provisions Paragraph 31 Writing off of losses

Paragraph 1: Short title, commencement and application | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 1 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 1 Paragraph 1: Short title, commencement and application Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Preliminary and application G.S.R. 526(E) Scope and commencement Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Preliminary and application Notification G.S.R. 526(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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 2 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 2 Paragraph 2: Definitions Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Preliminary and application G.S.R. 526(E) Defined terms Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Preliminary and application Notification G.S.R. 526(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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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: Administrative and financial powers of Commissioner | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 3 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 3 Paragraph 3: Administrative and financial powers of Commissioner Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Preliminary and application G.S.R. 526(E) Administration and control Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Preliminary and application Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 3 is the canonical current-scheme provision for Administrative and financial powers of Commissioner . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Administrative and financial powers of Commissioner”, rather than treating it as a generic EPFO process Apply the control specifically to “Administrative and financial powers of Commissioner”, 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 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 Administrative and financial powers of Commissioner . 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: Application of provisions of Employees’ Provident Funds Scheme, 2026 | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 4 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 4 Paragraph 4: Application of provisions of Employees’ Provident Funds Scheme, 2026 Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Preliminary and application G.S.R. 526(E) Scope and commencement Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Preliminary and application Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 4 is the canonical current-scheme provision for Application of provisions 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 provisions of Employees’ Provident Funds Scheme, 2026”, rather than treating it as a generic EPFO process Apply the control specifically to “Application of provisions 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 provisions 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 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: Contribution | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 5 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 5 Paragraph 5: Contribution Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Contribution and employer compliance G.S.R. 526(E) Contributions and default Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Contribution and employer compliance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 5 is the canonical current-scheme provision for 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Creates employer-funded insurance contribution on Code-defined wages subject to the notified ceiling Creates employer-funded insurance contribution on Code-defined wages subject to the notified ceiling. 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 contribution rate is notified by the Central Government after consultation and actuarial review The contribution rate is notified by the Central Government after consultation and actuarial review. 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: Employees cannot be charged the employer’s EDLI contribution Employees cannot be charged the employer’s EDLI contribution. 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 should separate EDLI contribution and administrative charge from EPF/EPS allocations Payroll should separate EDLI contribution and administrative charge from EPF/EPS allocations. 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 and 16. Timing and trigger Monthly, using the current notified rate and ceiling. 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 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: Mode of payment of contribution | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 6 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 6 Paragraph 6: Mode of payment of contribution Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Contribution and employer compliance G.S.R. 526(E) Contributions and default Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Contribution and employer compliance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 6 is the canonical current-scheme provision for Mode of 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Requires electronic payment of EDLI contribution and administrative charges Requires electronic payment of EDLI contribution and administrative charges. 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 direct and contractor employees Employer is responsible for direct and contractor employees. 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 is due within fifteen days after close of each month Payment is due within fifteen days after close of each month. 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 Within 15 days after the close of each month. 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 Mode of 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 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: Recovery of damages for default in payment of contribution | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 7 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 7 Paragraph 7: Recovery of damages for default in payment of contribution Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Contribution and employer compliance G.S.R. 526(E) Contributions and default Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Contribution and employer compliance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 7 is the canonical current-scheme provision for Recovery of damages for default in 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 contribution”, rather than treating it as a generic EPFO process Apply the control specifically to “Recovery of damages for default in payment of contribution”, 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 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 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: Employer’s contribution not to be deducted from wages of employee | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 8 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 8 Paragraph 8: Employer’s contribution not to be deducted from wages of employee Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Contribution and employer compliance G.S.R. 526(E) Contributions and default Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Contribution and employer compliance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 8 is the canonical current-scheme provision for Employer’s contribution not to be deducted from wages of employee . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Employer’s contribution not to be deducted from wages of employee”, rather than treating it as a generic EPFO process Apply the control specifically to “Employer’s contribution not to be deducted from wages of employee”, 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 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 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 Employer’s contribution not to be deducted from wages of employee . 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: Duty of employer | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 9 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 9 Paragraph 9: Duty of employer Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Contribution and employer compliance G.S.R. 526(E) Administration and control Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Contribution and employer compliance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 9 is the canonical current-scheme provision for Duty 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Requires initial and monthly employee information and support for insurance claims Requires initial and monthly employee information and support for insurance claims. 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 must report entrants and exits and comply with Commissioner directions Employer must report entrants and exits and comply with Commissioner 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 3: Membership and nomination data should match the EPF Scheme records Membership and nomination data should match the EPF Scheme 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 Employer / principal employer Payroll and compliance owner Code linkage Sections 17 and 123. Timing and trigger Initial return within the specified commencement window; monthly event reporting within 15 days after month-end. 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 Duty 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 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: Inspection of records and registers | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 10 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 10 Paragraph 10: Inspection of records and registers Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Contribution and employer compliance G.S.R. 526(E) Returns and records Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Contribution and employer compliance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 10 is the canonical current-scheme provision for Inspection of records and registers . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Inspection of records and registers”, rather than treating it as a generic EPFO process Apply the control specifically to “Inspection of records and registers”, 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 Inspection of records and registers . 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: Administration Account | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 11 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 11 Paragraph 11: Administration Account Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 11 is the canonical current-scheme provision for Administration 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Administration Account”, rather than treating it as a generic EPFO process Apply the control specifically to “Administration 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 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 Administration 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 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: Deposit-Linked Insurance Fund Account | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 12 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 12 Paragraph 12: Deposit-Linked Insurance Fund Account Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 12 is the canonical current-scheme provision for Deposit-Linked Insurance 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Deposit-Linked Insurance Fund Account”, rather than treating it as a generic EPFO process Apply the control specifically to “Deposit-Linked Insurance 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 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 Deposit-Linked Insurance 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 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: Investment of money of Insurance Fund | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 13 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 13 Paragraph 13: Investment of money of Insurance Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 13 is the canonical current-scheme provision for Investment of money of Insurance 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 money of Insurance Fund”, rather than treating it as a generic EPFO process Apply the control specifically to “Investment of money of Insurance 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 Investment of money of Insurance 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 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: Interest | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 14 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 14 Paragraph 14: Interest Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 14 is the canonical current-scheme provision for Interest . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Interest”, rather than treating it as a generic EPFO process Apply the control specifically to “Interest”, 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 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 Interest . 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: Disposal of Insurance Fund | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 15 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 15 Paragraph 15: Disposal of Insurance Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 15 is the canonical current-scheme provision for Disposal of Insurance 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 Insurance Fund”, rather than treating it as a generic EPFO process Apply the control specifically to “Disposal of Insurance 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 Insurance 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 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: Administrative expenses | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 16 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 16 Paragraph 16: Administrative expenses Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Administration and control Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 16 is the canonical current-scheme provision for Administrative expenses . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Administrative expenses”, rather than treating it as a generic EPFO process Apply the control specifically to “Administrative expenses”, 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 Administrative expenses . 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: Forms of accounts | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 17 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 17 Paragraph 17: Forms of accounts Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 17 is the canonical current-scheme provision for Forms 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Forms of accounts”, rather than treating it as a generic EPFO process Apply the control specifically to “Forms 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 Forms 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 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: Audit | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 18 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 18 Paragraph 18: Audit Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 18 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 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: Valuation of Insurance Fund | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 19 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 19 Paragraph 19: Valuation of Insurance Fund Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 19 is the canonical current-scheme provision for Valuation of Insurance 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 Insurance Fund”, rather than treating it as a generic EPFO process Apply the control specifically to “Valuation of Insurance 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 Valuation of Insurance 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 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: Budget | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 20 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 20 Paragraph 20: Budget Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Fund accounts and governance G.S.R. 526(E) Fund and accounting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Fund accounts and governance Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 20 is the canonical current-scheme provision for Budget . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Budget”, rather than treating it as a generic EPFO process Apply the control specifically to “Budget”, 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 Budget . 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: Scales of assurance benefit and minimum average balance maintained by employee | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 21 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 21 Paragraph 21: Scales of assurance benefit and minimum average balance maintained by employee Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Assurance benefit and claims G.S.R. 526(E) Benefits and claims Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Assurance benefit and claims Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 21 is the canonical current-scheme provision for Scales of assurance benefit and minimum average balance maintained by employee . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Sets the assurance-benefit scale using average PF balance, wages and qualifying service Sets the assurance-benefit scale using average PF balance, wages and qualifying 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: For qualifying continuous service, the principal formula uses 35 times average monthly wages subject to the wage ceiling plus 50% of average PF balance capped at ₹1 For qualifying continuous service, the principal formula uses 35 times average monthly wages subject to the wage ceiling plus 50% of average PF balance capped at ₹1.75 lakh. 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: The Scheme states a floor of ₹2 The Scheme states a floor of ₹2.5 lakh and a ceiling of ₹7 lakh for the specified computation, and contains an additional 20% increase provision; use the current EPFO computation for the final payable amount. 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: Alternative average-balance protection applies where the continuous-service condition is not met Alternative average-balance protection applies where the continuous-service condition is not met. 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 Computed at death claim using verified service, wage and PF balance data. 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 Scales of assurance benefit and minimum average balance maintained by employee . 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: Assurance benefit to whom payable | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 22 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 22 Paragraph 22: Assurance benefit to whom payable Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Assurance benefit and claims G.S.R. 526(E) Benefits and claims Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Assurance benefit and claims Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 22 is the canonical current-scheme provision for Assurance benefit to whom payable . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Determines the lawful recipient of assurance benefit using nomination and family/succession rules Determines the lawful recipient of assurance benefit using nomination and family/succession 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: The EDLI nominee is linked to the EPF nomination framework The EDLI nominee is linked to the EPF nomination 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: Competing claims require legal review rather than mechanical payment to the first applicant Competing claims require legal review rather than mechanical payment to the first applicant. 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 151. Timing and trigger At claim stage after validating nomination, family status and claimant identity. 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 Assurance benefit to whom payable . 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: Mode of payment of assurance amount | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 23 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 23 Paragraph 23: Mode of payment of assurance amount Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Assurance benefit and claims G.S.R. 526(E) Benefits and claims Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Assurance benefit and claims Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 23 is the canonical current-scheme provision for Mode of payment of assurance amount . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Prescribes the claim and payment route for assurance benefit Prescribes the claim and payment route for assurance benefit. 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 complete claim is to be processed within twenty days; officer-attributable delay may attract 12% penal interest A complete claim is to be processed within twenty days; officer-attributable delay may attract 12% penal interest. 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: Employer must provide death, wage, service and contribution records without avoidable delay Employer must provide death, wage, service and contribution records without avoidable delay. 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, 123 and 151. Timing and trigger 20-day processing control for a complete 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 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 Mode of payment of assurance amount . 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: Registers, records, etc. | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 24 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 24 Paragraph 24: Registers, records, etc. Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Assurance benefit and claims G.S.R. 526(E) Returns and records Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Assurance benefit and claims Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 24 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 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: Annual Report | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 25 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 25 Paragraph 25: Annual Report Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Assurance benefit and claims G.S.R. 526(E) Governance and reporting Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Assurance benefit and claims Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 25 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 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: Special provision for claims under Employees’ Deposit-Linked Insurance Scheme, 1976 | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 26 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 26 Paragraph 26: Special provision for claims under Employees’ Deposit-Linked Insurance Scheme, 1976 Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Exemption, transition and special provisions G.S.R. 526(E) Benefits and claims Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Exemption, transition and special provisions Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 26 is the canonical current-scheme provision for Special provision for claims under Employees’ Deposit-Linked Insurance Scheme, 1976 . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Protects treatment of claims linked to service under the superseded 1976 Scheme Protects treatment of claims linked to service under the superseded 1976 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: Date of death, period of membership and saved rights determine which provisions apply Date of death, period of membership and saved rights determine which provisions apply. 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: Do not reject a legacy-period claim merely because the current form or portal differs Do not reject a legacy-period claim merely because the current form or portal differs. 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 153 and 164. Timing and trigger Apply to pending and saved claims based on event date and transition clause. 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 Special provision for claims under Employees’ Deposit-Linked Insurance Scheme, 1976 . 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: Terms and conditions for grant of exemption | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 27 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 27 Paragraph 27: Terms and conditions for grant of exemption Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Exemption, transition and special provisions G.S.R. 526(E) Exemption and trust governance Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Exemption, transition and special provisions Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 27 is the canonical current-scheme provision for Terms and conditions for grant of exemption . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Sets conditions for exemption where an establishment provides insurance benefits not less favourable than the statutory scheme Sets conditions for exemption where an establishment provides insurance benefits not less favourable than the statutory 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: Requires trust/policy governance, solvency, records, returns, inspection and continued equivalence Requires trust/policy governance, solvency, records, returns, inspection and continued equivalence. 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: Exemption is conditional and can be cancelled for breach Exemption is conditional and can be cancelled for breach. 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 143. Timing and trigger At application, renewal and ongoing compliance review. 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 Terms and conditions for grant of exemption . 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: Renewal of exemption | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 28 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 28 Paragraph 28: Renewal of exemption Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Exemption, transition and special provisions G.S.R. 526(E) Exemption and trust governance Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Exemption, transition and special provisions Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 28 is the canonical current-scheme provision for Renewal of exemption . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Renewal of exemption”, rather than treating it as a generic EPFO process Apply the control specifically to “Renewal of exemption”, 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 Renewal of exemption . 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: Special provisions in respect of Employees’ Enrolment Campaign, 2026 | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 29 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 29 Paragraph 29: Special provisions in respect of Employees’ Enrolment Campaign, 2026 Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Exemption, transition and special provisions G.S.R. 526(E) Transition and savings Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Exemption, transition and special provisions Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 29 is the canonical current-scheme provision for Special provisions in respect of Employees’ Enrolment Campaign, 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Connects EDLI treatment with the Employees’ Enrolment Campaign 2026 Connects EDLI treatment with the Employees’ Enrolment Campaign 2026. 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: Coverage relief must be matched to actual omitted employees and campaign conditions Coverage relief must be matched to actual omitted employees and campaign conditions. 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 employee-level declaration, wage, contribution and campaign acknowledgement Maintain employee-level declaration, wage, contribution and campaign 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. Responsible parties Member / employee / claimant Code linkage Sections 15, 133, 138, 153 and 164. Timing and trigger Within the notified campaign window and implementation instructions. 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 old-scheme record new-scheme mapping pending-item register saved-rights analysis closure evidence 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 Special provisions in respect of Employees’ Enrolment Campaign, 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: Transition provisions | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 30 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 30 Paragraph 30: Transition provisions Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Exemption, transition and special provisions G.S.R. 526(E) Transition and savings Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Exemption, transition and special provisions Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 30 is the canonical current-scheme provision for Transition provisions . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, except for things already done or omitted before supersession. Open Gazette copy Paragraph-specific legal and control map Control 1: Transfers assets, liabilities, memberships and administration from the superseded scheme Transfers assets, liabilities, memberships and administration from the superseded 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: Preserves lawful past action and separates legacy events from new-scheme events Preserves lawful past action and separates legacy events from new-scheme events. 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 pending claims, exemptions and accounts at transition date Reconcile pending claims, exemptions and accounts at transition date. 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 153 and 164. Timing and trigger At transition and for every pending legacy item until closure. 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 old-scheme record new-scheme mapping pending-item register saved-rights analysis closure evidence 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 Transition provisions . 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: Writing off of losses | Employees’ Deposit-Linked Insurance Scheme, 2026 | Finin2min Labour EPFO Schemes Employees’ Deposit-Linked Insurance Scheme, 2026 › Paragraph 31 Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 31 Paragraph 31: Writing off of losses Paragraph-wise legal explanation, implementation control, evidence, remedy and transition mapping for Employees’ Deposit-Linked Insurance Scheme, 2026. Exemption, transition and special provisions G.S.R. 526(E) Administration and control Scheme Employees’ Deposit-Linked Insurance Scheme, 2026 Location Exemption, transition and special provisions Notification G.S.R. 526(E) Source review 2026-07-17 What this paragraph regulates Paragraph 31 is the canonical current-scheme provision for Writing off of losses . 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’ Deposit-Linked Insurance Scheme, 2026, notified under section 15(1)(c) of the Code on Social Security, 2020. It supersedes Employees’ Deposit-Linked Insurance Scheme, 1976, 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 “Writing off of losses”, rather than treating it as a generic EPFO process Apply the control specifically to “Writing off of losses”, 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 Writing off of losses . 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 Code section 15 — Schemes Related provision Code section 16 — Funds Related provision ← Paragraph 30

Return Exempted establishment: Exempted-establishment monthly insurance return | Finin2min Labour EPFO Schemes › Return Exempted establishment Return repository Return Exempted establishment: Exempted-establishment monthly insurance return Prescribed instrument control guide under Employees’ Deposit-Linked Insurance Scheme, 2026. G.S.R. 526(E) Electronic/physical equivalent Evidence-controlled Purpose and legal role Exempted-establishment monthly insurance return is a prescribed implementation instrument under Employees’ Deposit-Linked Insurance Scheme, 2026. Use the Gazette format or current EPFO electronic equivalent. This page explains control ownership and does not replace the prescribed layout. Open Gazette copy containing the prescribed instrument Data and validation Establishment code and legal identity Member/UAN or claimant identity as relevant Wage, contribution, service, fund or claim data Period and event date Authorised-signatory authentication Attachments and declaration required by the instrument Control sequence Confirm the correct instrument and current portal equivalent. Extract data from the controlled source system. Reconcile totals and member-level records. Obtain maker-checker approval. File and retain acknowledgement and immutable copy. Related paragraphs EDLI paragraph 27 Legal owner EDLI paragraph 28 Legal owner Failure and correction Incorrect, incomplete or late filing can contribute to assessment, delayed benefit, damages, recovery or exemption risk. Corrections should retain the original filing, reason, approving officer and revised acknowledgement.

EDLI 2026 prescribed return | Finin2min Labour › EPFO Schemes › Instruments Instrument index EDLI 2026 prescribed return Prescribed forms, tables and return control pages. Gazette-linked Evidence-controlled Exempted-establishment monthly insurance return Prescribed instrument control page