A source and workflow map for provident fund accounts, pension entitlement and deposit-linked insurance under the Code on Social Security framework.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Scheme map
| Scheme | Principal outcome | Core evidence |
|---|---|---|
| Employees' Provident Funds Scheme, 2026 | Membership, contributions, account operation, advances/withdrawals, transfer and final payment. | UAN/member identity, establishment coverage, wages, monthly contributions, nominations and passbook/account reconciliation. |
| Employees' Pension Scheme, 2026 | Qualifying service and pension categories for member and eligible family/beneficiaries. | Service and wage history, exit/event date, contribution diversion, family/nomination and pension claim/sanction. |
| Employees' Deposit-Linked Insurance Scheme, 2026 | Assurance benefit on the covered member's death and payment to the person entitled under the Scheme. | Membership/death date, wages/contributions, service, family/nominee status, exemption and claim/payment record. |
Source control
Read each 29 June 2026 Gazette notification together with its 4 August 2026 corrigendum and any later amendment. Also identify the commencement provision, Code section, establishment exemption order and transition rule. Portal labels or a generated estimate do not displace the notified paragraph. Maintain a dated source copy beside every calculation or claim decision.
Integrated workflow
- Fix event
Coverage, wage month, exit, retirement, death or claim date. - Reconcile data
UAN, establishment, service, wages, contribution and nomination/family. - Apply scheme
Exact paragraph, corrigendum, transition and exemption. - Close evidence
Calculation, filing, acknowledgement, order, payment and grievance trail.
Cross-scheme controls
Maintain a member-level concordance showing each wage month, employer, covered service period, EPF contribution, EPS allocation and EDLI coverage. Investigate missing or duplicated months before calculating a benefit. Keep exemption and trust records separate from unexempted remittances, and reconcile nomination/family evidence to the event date. A correction in one ledger should be carried into every dependent claim file with an audit trail rather than manually overwriting the final figure.
Practical example
A member has overlapping service dates after an establishment transfer and the family later files pension and EDLI claims. The employer and claimant should reconcile member identity, exit/joining records, contribution months and family/nomination documents, then apply EPS and EDLI separately. Correcting the EPF passbook is an evidence step; it does not by itself calculate either benefit.
Primary official sources
EPF Scheme, 2026 | EPS, 2026 | EDLI Scheme, 2026 | EPFO
Benefit outcomes depend on the notified text and verified member record. This guide is an educational aid, not a benefit sanction or actuarial calculation.