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Employees’ Pension Scheme, 2026 · Paragraph 30

Paragraph 30: Exemption from operation of Scheme

Reviewed by Finin2min Editorial Desk · Last reviewed 21 August 2026

Governs entitlement, computation or processing under exemption from operation of scheme. Eligibility depends on the facts and service/member data specified in the paragraph rather than the page title alone.

Exemption, transfer and special casesExemption and trust governanceG.S.R. 527(E)Source checked 21 Aug 2026

Finin2min 2-minute summary

Governs entitlement, computation or processing under exemption from operation of scheme. 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

30. Exemption from operation of Scheme. - (1) The appropriate Government may grant exemption to any establishment or class of establishments from the operation of this Scheme under section 143 of the Code, if the employees of the establishments- (i) are members of any other pension scheme; (ii) are proposed to be members of a pension scheme providing pensionary benefits at par with or more favourable than, the benefits provided under this Scheme. (2) Where exemption is granted under sub-paragraph (1), the withdrawal benefits standing to the credit of the employees of such establishment under the Family Pension Scheme, 1971 or Employees’ Pension Scheme 1995, shall, subject to the consent of the employees, be transferred to the pension fund of the establishment. (3) An application for exemption under this paragraph shall be presented to the Regional Provident Fund Commissioner having jurisdiction, together with a copy of the pension scheme of the establishment and other relevant documents, as may be called for. (4) The Regional Provident Fund Commissioner shall scrutinise the application, obtain the recommendations of the Central Provident Fund Commissioner and submit to the appropriate Government for decision. (5) Pending disposal of an application for exemption under this paragraph, the share of employer shall not be remitted to the Pension Fund as specified in sub-paragraph (1) of paragraph 4. (6) An application for exemption shall be disposed of within a period of six months from the date of its receipt or with such further time as may be extended for reasons to be recorded in writing. [भागII—खण्ड3(i)] भारत का रािपत्र : असाधारण 59 (7) Where the application for exemption is not disposed of within the period so specified, the exemption applied for shall be deemed to have been granted. Explanation. - For the purpose of this paragraph, the period of six months shall be reckoned from the date on which the application for exemption is given in complete form to the satisfaction of the Regional Provident Fund Commissioner.

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

Clause / sub-paragraph explanation

(1)

(1) The appropriate Government may grant exemption to any establishment or class of establishments from the operation of this Scheme under section 143 of the Code, if the employees of the establishments-

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.

(i)

(i) are members of any other pension scheme;

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.

(ii)

(ii) are proposed to be members of a pension scheme providing pensionary benefits at par with or more favourable than, the benefits provided under this Scheme.

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) Where exemption is granted under sub-paragraph (1), the withdrawal benefits standing to the credit of the employees of such establishment under the Family Pension Scheme, 1971 or Employees’ Pension Scheme 1995, shall, subject to the consent of the employees, be transferred to the pension fund of the establishment.

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) An application for exemption under this paragraph shall be presented to the Regional Provident Fund Commissioner having jurisdiction, together with a copy of the pension scheme of the establishment and other relevant documents, as may be called for.

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.

(4)

(4) The Regional Provident Fund Commissioner shall scrutinise the application, obtain the recommendations of the Central Provident Fund Commissioner and submit to the appropriate Government for decision.

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.

(5)

(5) Pending disposal of an application for exemption under this paragraph, the share of employer shall not be remitted to the Pension Fund as specified in sub-paragraph

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.

(6)

(6) An application for exemption shall be disposed of within a period of six months from the date of its receipt or with such further time as may be extended for reasons to be recorded in writing. [भागII—खण्ड3(i)] भारत का रािपत्र : असाधारण 59

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.

(7)

(7) Where the application for exemption is not disposed of within the period so specified, the exemption applied for shall be deemed to have been granted. Explanation. - For the purpose of this paragraph, the period of six months shall be reckoned from the date on which the application for exemption is given in complete form to the satisfaction of the Regional Provident Fund Commissioner.

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

An exempted establishment should not assume exemption is permanent. It should test the continuing conditions, trustee/fund requirements and filing obligations in this paragraph before relying on the exemption for a current period.

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 30 of the Employees’ Pension Scheme, 2026 cover?

Governs entitlement, computation or processing under exemption from operation of scheme. 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 Exemption from operation of Scheme?

Start with the exact trigger and conditions in Paragraph 30; verify coverage/eligibility, identify the responsible actor, then retain the filing, payment, calculation or decision evidence relevant to exemption and trust governance.

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 30?

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 Exemption from operation of Scheme?

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