Employees’ Provident Funds Scheme, 2026 · Paragraph 25
Paragraph 25: Duties of employee
Reviewed by Finin2min Editorial Desk · Last reviewed 21 August 2026
Governs entitlement, computation or processing under duties of employee. Eligibility depends on the facts and service/member data specified in the paragraph rather than the page title alone.
Chapter VI — Responsibilities, forms and returnsReturns and recordsG.S.R. 525(E)Source checked 21 Aug 2026
Finin2min 2-minute summary
Governs entitlement, computation or processing under duties of employee. Eligibility depends on the facts and service/member data specified in the paragraph rather than the page title alone.
Code linkage: Sections Context-specific. Timing: See paragraph page
Full notified provision text
25. Duties of employee. — (1) Every person who is required or entitled to become a member of the Fund shall furnish to the employer or the Employees’ Provident Fund Organisation, as the case may be, particulars concerning himself including Aadhaar Number as defined in clause (a) of section 2 of the Aadhaar (The Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016, an Aadhaar seeded Bank account number of any
scheduled Bank in India, or Co-operative Bank , the Permanent account Number issued under the Income Tax Act, 2025 (30 of 2025) and the Universal Account Number.
(2) Every person who is required or entitled to become a member of the Fund shall furnish to the Commissioner, particulars concerning his family members including Aadhaar Number, for purpose of nomination on the portal specified for the purpose.
(3) Every person who is required or entitled to become a member of the Fund shall furnish particulars of his past employment or membership under the Code or the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 or any other recognised provident Fund on the portal specified for the purpose.
Official Gazette PDF · G.S.R. 703(E) corrigendum
Clause / sub-paragraph explanation
(1)
(1) Every person who is required or entitled to become a member of the Fund shall furnish to the employer or the Employees’ Provident Fund Organisation, as the case may be, particulars concerning himself including Aadhaar Number as defined in clause
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.
(a)
(a) of section 2 of the Aadhaar (The Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016, an Aadhaar seeded Bank account number of any
scheduled Bank in India, or Co-operative Bank , the Permanent account Number issued under the Income Tax Act, 2025 (30 of 2025) and the Universal Account Number.
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) Every person who is required or entitled to become a member of the Fund shall furnish to the Commissioner, particulars concerning his family members including Aadhaar Number, for purpose of nomination on the portal specified for the purpose.
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.
(3)
(3) Every person who is required or entitled to become a member of the Fund shall furnish particulars of his past employment or membership under the Code or the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 or any other recognised provident Fund on the portal specified for the purpose.
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 'Duties of employee' 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’ Provident Funds Scheme, 2026 cover?
Governs entitlement, computation or processing under duties of employee. Eligibility depends on the facts and service/member data specified in the paragraph rather than the page title alone.
What is the practical compliance focus of Duties of employee?
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 returns and records.
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 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 Duties of employee?
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