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Employees’ Deposit-Linked Insurance Scheme, 2026 · Paragraph 25

Paragraph 25: Annual Report

Reviewed by Finin2min Editorial Desk · Last reviewed 21 August 2026

Explains the operative legal effect of annual report under the 2026 Scheme, including who must act, what conditions apply and how the paragraph interacts with the Code on Social Security, 2020.

Assurance benefit and claimsGovernance and reportingG.S.R. 526(E)Source checked 21 Aug 2026

Finin2min 2-minute summary

Explains the operative legal effect of annual report under the 2026 Scheme, including who must act, what conditions apply and how the paragraph interacts with the Code on Social Security, 2020.

Code linkage: Sections Context-specific. Timing: See paragraph page

Full notified provision text

25. Annual Report.- The Central Board shall before the tenth of December approve and submit to the Central Government before the twentieth of December each year, a report on the working of this scheme during the previous financial year. [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 19

Official Gazette PDF · G.S.R. 705(E) corrigendum

Clause / sub-paragraph explanation

Point 1

Annual Report.- The Central Board shall before the tenth of December approve and submit to the Central Government before the twentieth of December each year, a report on the working of this scheme during the previous financial year.

Explanation: Read this unit as a condition/permission/definition within the paragraph; apply it together with any proviso, exception and defined term that follows. The operative words above control.

Point 2

[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 19

Explanation: Read this unit as a condition/permission/definition within the paragraph; apply it together with any proviso, exception and defined term that follows. The operative words above control.

Numbers, limits and timelines found in this provision

No standalone numeric threshold was extracted; apply the qualitative conditions in the provision.

Worked practical example

A compliance team facing a 'Annual Report' event should identify the statutory trigger, responsible actor and documentary evidence from this paragraph before filing, paying, approving or rejecting the transaction.

Compliance checklist

  • Confirm the establishment/member is within the provision's scope.
  • Apply definitions and provisos before using a contribution/benefit figure.
  • Check the 4 August 2026 corrigendum and subsequent Gazette instruments.
  • Use current EPFO portal/form instructions where the Scheme requires electronic action.
  • Retain calculation, acknowledgement, approval/order and supporting data.

Q&A

What does Paragraph 25 of the Employees’ Deposit-Linked Insurance Scheme, 2026 cover?

Explains the operative legal effect of annual report under the 2026 Scheme, including who must act, what conditions apply and how the paragraph interacts with the Code on Social Security, 2020.

What is the practical compliance focus of Annual Report?

Start with the exact trigger and conditions in Paragraph 25; verify coverage/eligibility, identify the responsible actor, then retain the filing, payment, calculation or decision evidence relevant to governance and reporting.

Does the 4 August 2026 corrigendum affect this paragraph?

No specific correction to this provision was identified, but G.S.R. 705(E) should still be checked where the Gazette page/line is material.

Which Code provisions should be read with Paragraph 25?

The provision register maps this paragraph to Code on Social Security sections Context-specific. Other provisions may also apply depending on the facts.

What records should be kept for Annual Report?

Keep the source employee/establishment data, approvals, contribution/benefit computation, portal acknowledgement, order/correspondence and the version of the Gazette/circular relied on, as applicable.

Primary sources & related intelligence