In 2 minutes
Use the Code on Social Security, Central Rules and the June 2026 EPF/EPS/EDLI Schemes together.
Current EPFO guidance shows employee and employer PF contribution at 12% of basic wages and DA in the standard case.
EPS diversion and Government contribution are scheme/ceiling sensitive.
The EPF Scheme 2026 introduced a current paragraph framework for nomination, partial withdrawals and final settlement.
Contractor compliance must be verified worker-wise, not only challan-total-wise.
Exempt establishments need trust governance and equivalence controls.
Legal map
- Social Security Code Chapter III
- Social Security (Central) Rules, 2026
- EPF Scheme, 2026
- EPS Scheme, 2026
- EDLI Scheme, 2026
- EPFO circulars and portal instructions
Owner actions
- Capture UAN/prior membership at joining.
- Reconcile ECR to payroll and bank payment.
- Validate contractor UAN-wise records before invoice release.
- Track e-nomination and family changes.
- Use current scheme paragraph/tables for withdrawal, pension and EDLI claims.
Practical examples
| Scenario | Finin2min treatment |
|---|---|
| Employee’s basic+DA is above the mandatory ceiling at joining | Test excluded-employee status, prior membership and the EPF Scheme 2026; do not decide from salary alone. |
| Contractor challan total agrees but worker list does not | Treat as unresolved. Reconcile UAN-wise wages and contribution to attendance and invoice headcount. |
| Member seeks education advance | Under EPF Scheme 2026, test paragraph 46 purpose, membership, eligible member balance, 25% minimum balance and frequency. |
Common control failures
Questions and answers
What is the standard contribution rate?
Current EPFO guidance shows 12% employee and 12% employer contribution on basic wages and DA in the standard case, with EPS diversion subject to the scheme and ceiling.
Which scheme should be used now?
Use the June 2026 EPF, EPS and EDLI Schemes, together with the Code, Central Rules and later instruments.
Is this EPF, EPS and EDLI Hub a substitute for the official law?
No. It is an explanation and control layer. The official Code, rules, scheme, notification, state instrument and case law govern.
What date is the legal position based on?
The central legal position was reviewed as at 9 July 2026. State instruments and portals should be checked on the transaction date.
Why are legacy Acts still shown?
They help users understand subject history, savings, past periods, pending proceedings and transition into the Codes.
Which government is the appropriate government?
It depends on the establishment and statutory definition. Central-sector establishments generally fall to the Central Government; others generally fall to the State Government, subject to the exact provision.
What evidence should an employer retain?
Applicability memo, employee/worker master, attendance, wage sheets, bank proof, challans, returns, notices, approvals, acknowledgements and exception closure.
Can a calculator decide legal eligibility automatically?
Only when every legal input and current notification is available. Otherwise it should show an unresolved input rather than a confident number.
How should contractor compliance be checked?
Worker-wise by identity/UAN/IP number, attendance, wage, bank credit and statutory contribution—not only by aggregate challan.
What should be shown on a public article?
Official source, instrument status, effective date, state/central scope, last verification date, assumptions, examples and disclaimer.
How often should the hub be reviewed?
High-risk portals and notifications should be monitored frequently; the formal source register should be reviewed at least quarterly and on every material event.
Are state laws included?
The package includes a state-overlay structure. Exact state Acts, rules, rates, forms and portals must be populated and verified state by state.