Employees’ Provident Funds Scheme, 2026 · Paragraph 11

Paragraph 11: Resolution of questions about membership

Reviewed by Finin2min Editorial Desk · Last reviewed 21 August 2026

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

Chapter III — MembershipMembership and serviceG.S.R. 525(E)Source checked 21 Aug 2026

Finin2min 2-minute summary

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

Full notified provision text

11. Resolution of questions about membership.— (1) Where any question arises as to whether an employee is entitled or required to become or continue as a member, or to the date from which the member is entitled or required to become a member, the matter shall be referred to the Regional Provident Fund Commissioner, who shall decide the question after giving an opportunity of being heard to both the employer and the employee: Provided that if such dispute also involves whether an employee working in or in connection with the work of an establishment covered or coverable under the Employees Provident Fund Scheme, 1952, was entitled or required to become a member of the Fund up to the date of cessation of the said Scheme, the same shall be resolved in accordance with the rules of membership of the ceased Scheme for such period. 70 THEGAZETTEOFINDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (2) In case of International Worker, any question which arises whether an International Worker is entitled or required to become or continue as a member, or as regards the date from which the worker is so entitled or required to become a member, the same shall be referred to the Regional Provident Fund Commissioner, who shall decide the matter after giving opportunity of hearing to both the employer and the International Worker and such hearing, if any, shall be held in India: Provided that if such dispute involves the question whether an International Worker, working in or in connection with the work of an establishment covered or coverable under the Employees’ Provident Fund Scheme, 1952, was entitled or required to become a member of the Fund up to the date of cessation of the said Scheme, the same shall be resolved in accordance with the provisions of the ceased Scheme and shall be treated as membership for benefits under this Scheme. (3) No proceeding under sub-paragraph (1) and (2) shall be initiated after the expiry of the period of five years on which the dispute is alleged to have arisen: Provided that all existing inquiries or hearing under paragraph 26B of the EPF Scheme, 1952 at the time of commencement of this Scheme shall be concluded within two years from the date of coming into force of the Code. CHAPTER-IV EXEMPTION

Official Gazette PDF · G.S.R. 703(E) corrigendum

Clause / sub-paragraph explanation

(1)

(1) Where any question arises as to whether an employee is entitled or required to become or continue as a member, or to the date from which the member is entitled or required to become a member, the matter shall be referred to the Regional Provident Fund Commissioner, who shall decide the question after giving an opportunity of being heard to both the employer and the employee: Provided that if such dispute also involves whether an employee working in or in connection with the work of an establishment covered or coverable under the Employees Provident Fund Scheme, 1952, was entitled or required to become a member of the Fund up to the date of cessation of the said Scheme, the same shall be resolved in accordance with the rules of membership of the ceased Scheme for such period. 70 THEGAZETTEOFINDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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.

(2)

(2) In case of International Worker, any question which arises whether an International Worker is entitled or required to become or continue as a member, or as regards the date from which the worker is so entitled or required to become a member, the same shall be referred to the Regional Provident Fund Commissioner, who shall decide the matter after giving opportunity of hearing to both the employer and the International Worker and such hearing, if any, shall be held in India: Provided that if such dispute involves the question whether an International Worker, working in or in connection with the work of an establishment covered or coverable under the Employees’ Provident Fund Scheme, 1952, was entitled or required to become a member of the Fund up to the date of cessation of the said Scheme, the same shall be resolved in accordance with the provisions of the ceased Scheme and shall be treated as membership for benefits under this Scheme.

(3)

(3) No proceeding under sub-paragraph

(2)

(2) shall be initiated after the expiry of the period of five years on which the dispute is alleged to have arisen: Provided that all existing inquiries or hearing under paragraph 26B of the EPF Scheme, 1952 at the time of commencement of this Scheme shall be concluded within two years from the date of coming into force of the Code. CHAPTER-IV EXEMPTION

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 'Resolution of questions about membership' 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 11 of the Employees’ Provident Funds Scheme, 2026 cover?

What is the practical compliance focus of Resolution of questions about membership?

Start with the exact trigger and conditions in Paragraph 11; verify coverage/eligibility, identify the responsible actor, then retain the filing, payment, calculation or decision evidence relevant to membership and service.

Does the 4 August 2026 corrigendum affect this paragraph?

No specific correction to this provision was identified, but G.S.R. 703(E) should still be checked where the Gazette page/line is material.

Which Code provisions should be read with Paragraph 11?

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 Resolution of questions about membership?

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.