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Currentness alert — 20 Aug 2026: this 29 June 2026 Scheme must be read with the 4 August 2026 corrigendum G.S.R. 705(E). Do not rely on a pre-corrigendum computation/cross-reference without reconciling the correction. See current scheme intelligence →
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Employees’ Deposit-Linked Insurance Scheme, 1976 — 2026 current guide

Reviewed by Finin2min Editorial Desk · Last reviewed 10 September 2026

2-minute answer

EDLI Scheme 1976 current guide for 2026: eligibility, insured benefit, 2025 amendments, claim workflow, evidence checklist and official EPFO sources.

Current-law check: This is a 2026 current guide to the Employees’ Deposit-Linked Insurance Scheme, 1976. EPFO’s 2025 amendments raised the specified minimum benefit to ₹50,000 in relevant short-service cases and extended benefit treatment where death occurs within six months of the last contribution subject to the notified conditions. For a claim, reconcile UAN/member history, last contribution date, employer-roll status, nominee/legal-heir evidence and bank details before submission.

Use this page to

  • Identify the establishment/worker coverage
  • Check the Code, Central Rule and State Rule together
  • Map notice, approval or filing responsibility
  • Preserve service, payroll and authority evidence

Practical control

Separate historical entitlement under repealed legislation from current Code compliance. Record the event date, establishment coverage and applicable Central/State instrument.

Official / primary sources

Related Finin2min guidance

Reviewed for currentness, usability and source quality on 10 September 2026. Where an official source changes after this date, the official source prevails.

Complete analytical repository for all 31 paragraphs, linked to Code provisions, forms, evidence, remedies and transition controls.

31 paragraphsG.S.R. 526(E)CG-DL-E-30062026-273942

Legal identity and transition

NotificationG.S.R. 526(E)
Gazette IDCG-DL-E-30062026-273942
Powersection 15(1)(c) of the Code on Social Security, 2020
SupersedesEmployees’ Deposit-Linked Insurance Scheme, 1976

The current Scheme came into force on Gazette publication, with savings for things done or omitted under the superseded instrument. Open Gazette copy.

Paragraph repository

Paragraph 1Short title, commencement and applicationParagraph 2DefinitionsParagraph 3Administrative and financial powers of CommissionerParagraph 4Application of provisions of Employees’ Provident Funds Scheme, 2026Paragraph 5ContributionParagraph 6Mode of payment of contributionParagraph 7Recovery of damages for default in payment of contributionParagraph 8Employer’s contribution not to be deducted from wages of employeeParagraph 9Duty of employerParagraph 10Inspection of records and registersParagraph 11Administration AccountParagraph 12Deposit-Linked Insurance Fund AccountParagraph 13Investment of money of Insurance FundParagraph 14InterestParagraph 15Disposal of Insurance FundParagraph 16Administrative expensesParagraph 17Forms of accountsParagraph 18AuditParagraph 19Valuation of Insurance FundParagraph 20BudgetParagraph 21Scales of assurance benefit and minimum average balance maintained by employeeParagraph 22Assurance benefit to whom payableParagraph 23Mode of payment of assurance amountParagraph 24Registers, records, etc.Paragraph 25Annual ReportParagraph 26Special provision for claims under Employees’ Deposit-Linked Insurance Scheme, 1976Paragraph 27Terms and conditions for grant of exemptionParagraph 28Renewal of exemptionParagraph 29Special provisions in respect of Employees’ Enrolment Campaign, 2026Paragraph 30Transition provisionsParagraph 31Writing off of losses

Forms, tables and concordance

Open exempted-establishment return Cross-scheme concordance

Practical guide: Employees’ Deposit-Linked Insurance Scheme, 1976 — 2026 current guide

The points below turn Employees’ Deposit-Linked Insurance Scheme, 1976 — 2026 current guide into a practical workflow so that the page can be used for a filing, computation, review or professional working paper rather than only as a definition.

How to use this guide

Employees’ Deposit-Linked Insurance Scheme, 1976 — 2026 current guide is designed as a navigation and decision page. Start with the part that matches your immediate question, then move to the linked section/rule/form page for the governing text and procedure. Do not assume every linked provision applies to every fact pattern.

Recommended research sequence

Fix the relevant date and legal version first. Then identify the governing Act/Code, read the section together with connected rules and forms, check later notifications/circulars, and finally review judicial or regulatory guidance where interpretation is required.

Building a compliance file

Save the official source used, a short note of the conclusion, calculations or forms prepared, approvals and submission evidence. For recurring compliance, record the next trigger date and the event that starts the timeline.

Keeping the answer current

Use the review date shown on the page as a currentness marker, not a guarantee that no later amendment exists. Before a filing or transaction, re-check the authority website for a later notification, circular, order, portal instruction or amendment.

Five-point final check