Currentness alert — 20 Aug 2026: this 29 June 2026 Scheme must be read with the 4 August 2026 corrigendum G.S.R. 704(E). Do not rely on a pre-corrigendum computation/cross-reference without reconciling the correction. See current scheme intelligence →
Employees’ Pension Scheme, 2026
Complete analytical repository for all 36 paragraphs, linked to Code provisions, forms, evidence, remedies and transition controls.
36 paragraphsG.S.R. 527(E)CG-DL-E-30062026-273951
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The current Scheme came into force on Gazette publication, with savings for things done or omitted under the superseded instrument.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 3Pension Fund AccountParagraph 4Pension FundParagraph 5Payment of contributionParagraph 6Recovery of damages for default in payment of any contributionsParagraph 7Membership of Employees’ Pension SchemeParagraph 8Resolution of doubtsParagraph 9Determination of eligible serviceParagraph 10Determination of pensionable serviceParagraph 11Determination of pensionable wagesParagraph 12Monthly pensionParagraph 13Benefits on leaving service before being eligible for pensionParagraph 14Benefits on permanent and total disablementParagraph 15Benefits on death of memberParagraph 16Guarantee of pensionary benefitsParagraph 17Payment of pensionParagraph 18Duties of employerParagraph 19Employer to furnish particulars of ownershipParagraph 20Investment of Pension FundParagraph 21Disposal of FundParagraph 22Maintenance of accountsParagraph 23AuditParagraph 24Rounding up of benefitsParagraph 25Valuation of Pension FundParagraph 26Disbursement of pension and other benefitsParagraph 27Registers, records, etc.Paragraph 28Annual reportParagraph 29Application of Employees’ Provident Funds Scheme, 2026Paragraph 30Exemption from operation of SchemeParagraph 31Submission of returnParagraph 32Transfer valueParagraph 33Information to Central GovernmentParagraph 34InterpretationParagraph 35Payment of pension in case of person charged with murderParagraph 36Special provisions in respect of International Workers