Employees’ Pension Scheme, 2026 · Paragraph 26

Paragraph 26: Disbursement of pension and other benefits

Reviewed by Finin2min Editorial Desk · Last reviewed 21 August 2026

Governs entitlement, computation or processing under disbursement of pension and other benefits. Eligibility depends on the facts and service/member data specified in the paragraph rather than the page title alone.

Administration, accounts and paymentBenefits and claimsG.S.R. 527(E)Source checked 21 Aug 2026

Finin2min 2-minute summary

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

Full notified provision text

26. Disbursement of pension and other benefits. - (1) The Commissioner shall, with the approval of the Central Board, enter into arrangements for the disbursement of pension and other benefits under this Scheme with disbursing agencies, including but not limited to the Post Office or nationalised banks or treasuries or scheduled banks including Regional Rural Banks or Co-operative Banks through electronic or digital funds transfer system. (2) The Commission payable to the disbursing agencies and other charges incidental thereto shall be met in accordance with paragraph 21 of this Scheme. 58 THEGAZETTEOFINDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Official Gazette PDF · G.S.R. 704(E) corrigendum

Clause / sub-paragraph explanation

(1)

(1) The Commissioner shall, with the approval of the Central Board, enter into arrangements for the disbursement of pension and other benefits under this Scheme with disbursing agencies, including but not limited to the Post Office or nationalised banks or treasuries or scheduled banks including Regional Rural Banks or Co-operative Banks through electronic or digital funds transfer system.

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) The Commission payable to the disbursing agencies and other charges incidental thereto shall be met in accordance with paragraph 21 of this Scheme. 58 THEGAZETTEOFINDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Numbers, limits and timelines found in this provision

No standalone numeric threshold was extracted; apply the qualitative conditions in the provision.

Worked practical example

For a member benefit event, capture the member's UAN/service/wage/family data as applicable, test the paragraph conditions in sequence, calculate only after eligibility is established, and retain the acknowledgement/order.

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 26 of the Employees’ Pension Scheme, 2026 cover?

What is the practical compliance focus of Disbursement of pension and other benefits?

Start with the exact trigger and conditions in Paragraph 26; verify coverage/eligibility, identify the responsible actor, then retain the filing, payment, calculation or decision evidence relevant to benefits and claims.

Does the 4 August 2026 corrigendum affect this paragraph?

No specific correction to this provision was identified, but G.S.R. 704(E) should still be checked where the Gazette page/line is material.

Which Code provisions should be read with Paragraph 26?

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 Disbursement of pension and other benefits?

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.