1. Fix the event date
Contribution month, membership date, death, retirement, withdrawal, default, claim or exemption order.
Labour › EPFO Schemes
Transition from legacy EPFO schemes
How to classify current events, accrued rights, pending claims, exemptions and earlier defaults after supersession.
EPF 1952 → 2026EPS 1995 → 2026EDLI 1976 → 2026
Transition decision tree
2. Identify accrued right
Separate completed service, accumulated balance, pension credit, nomination and pending claim.
3. Apply savings
Past lawful action or omission remains governed by the superseded instrument where the savings clause requires.
4. Use current process
A saved entitlement may still be filed through a current portal or form; procedure and substantive right must not be confused.
5. Reconcile accounts
Transfer assets, member ledgers, pending claims, exemption records and inspection matters without duplication.
6. Record legal basis
Retain old paragraph, current paragraph, transition clause and decision approval.
Canonical ownership
Historic pages: Legacy scheme pages should be labelled historical and must not compete with current 2026 paragraph URLs.