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Employees’ Pension Scheme, 2026

Complete paragraph-wise repository

All 36 paragraphs with full notified text, clause-wise explanation, corrigendum checks, examples and Q&A.

  1. Paragraph 1: Short title, commencement and application
  2. Paragraph 2: Definitions
  3. Paragraph 3: Pension Fund Account
  4. Paragraph 4: Pension Fund
  5. Paragraph 5: Payment of contribution
  6. Paragraph 6: Recovery of damages for default in payment of any contributions
  7. Paragraph 7: Membership of Employees’ Pension Scheme
  8. Paragraph 8: Resolution of doubts
  9. Paragraph 9: Determination of eligible service
  10. Paragraph 10: Determination of pensionable service
  11. Paragraph 11: Determination of pensionable wages
  12. Paragraph 12: Monthly pension
  13. Paragraph 13: Benefits on leaving service before being eligible for pension
  14. Paragraph 14: Benefits on permanent and total disablement
  15. Paragraph 15: Benefits on death of member
  16. Paragraph 16: Guarantee of pensionary benefits
  17. Paragraph 17: Payment of pension
  18. Paragraph 18: Duties of employer
  19. Paragraph 19: Employer to furnish particulars of ownership
  20. Paragraph 20: Investment of Pension Fund
  21. Paragraph 21: Disposal of Fund
  22. Paragraph 22: Maintenance of accounts
  23. Paragraph 23: Audit
  24. Paragraph 24: Rounding up of benefits
  25. Paragraph 25: Valuation of Pension Fund
  26. Paragraph 26: Disbursement of pension and other benefits
  27. Paragraph 27: Registers, records, etc.
  28. Paragraph 28: Annual report
  29. Paragraph 29: Application of Employees’ Provident Funds Scheme, 2026
  30. Paragraph 30: Exemption from operation of Scheme
  31. Paragraph 31: Submission of return
  32. Paragraph 32: Transfer value
  33. Paragraph 33: Information to Central Government
  34. Paragraph 34: Interpretation
  35. Paragraph 35: Payment of pension in case of person charged with murder
  36. Paragraph 36: Special provisions in respect of International Workers