Employees’ Provident Funds Scheme, 2026
Complete analytical repository for all 60 paragraphs, linked to Code provisions, forms, evidence, remedies and transition controls.
60 paragraphsG.S.R. 525(E)CG-DL-E-01072026-273957
Legal identity and transition
The current Scheme came into force on Gazette publication, with savings for things done or omitted under the superseded instrument.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 3Central Provident Fund Commissioner and Financial Adviser and Chief Accounts OfficerParagraph 4Regional and local officesParagraph 5Appointment of officers and employees of Central BoardParagraph 6Information to Central Board regarding appointmentsParagraph 7Administrative and financial powers of CommissionerParagraph 8Staff Provident Fund and other benefitsParagraph 9Membership of the fundParagraph 10Retention of membershipParagraph 11Resolution of questions about membershipParagraph 12Exemption of employee or class of employeesParagraph 13Terms and conditions after exemptionParagraph 14Composition of board of trusteesParagraph 15Extension of exemptionParagraph 16Cessation and surrender of exemptionParagraph 17Transfer of accumulation from existing provident fundParagraph 18ContributionsParagraph 19Additional voluntary contributionsParagraph 20Responsibility for payment of contributionParagraph 21Employer’s share not to be deducted from membersParagraph 22Recovery of member’s share of contributionsParagraph 23Levy and recovery of damages for defaultParagraph 24Duties of employersParagraph 25Duties of employeeParagraph 26Employer to furnish particulars of ownership and authorised signatoriesParagraph 27Duties of principal employer and contractorParagraph 28Payment of contributions etc.Paragraph 29Fixation of administrative charges or other feeParagraph 30Annual statement of member’s account and e-Pass BookParagraph 31Current AccountParagraph 32Administration AccountParagraph 33Provident Fund AccountParagraph 34Interest AccountParagraph 35Investment of moneys belonging to Employees’ Provident FundParagraph 36Disposal of the fundParagraph 37Expenses of administrationParagraph 38Form and manner of maintenance of accountsParagraph 39AuditParagraph 40BudgetParagraph 41Accounts of membersParagraph 42InterestParagraph 43Transfer of membershipParagraph 44NominationParagraph 45Financing of existing members’ Life Insurance PolicyParagraph 46Partial withdrawals from FundParagraph 47Computation of period of membershipParagraph 48Payment of partial withdrawalParagraph 49Circumstances in which accumulations in Fund are payable to memberParagraph 50Accumulations of deceased member to whom payableParagraph 51Payment of accumulations of funds of International WorkersParagraph 52Payment to person charged with offence of murderParagraph 53Payment of Provident FundParagraph 54Filing of claimsParagraph 55Inoperative AccountParagraph 56Annual report of BoardParagraph 57Conduct of business of Central BoardParagraph 58Misuse of benefitsParagraph 59Writing off lossesParagraph 60Special provisions