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Social Security (Central) Rules, 2026 · 4

Rule 21: Limit for funeral expenses

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Rule 21 — Governs limit for funeral expenses and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.

Full notified rule textG.S.R. 344(E), 8 May 2026Source checked: 20 August 2026
Rule status

Social Security (Central) Rules, 2026 were finally notified under G.S.R. 344(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

  • The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.

Provisos / explanations

  • No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

  • Limit for funeral expenses.–The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.

Mapped Code sections

Full notified text — Rule 21

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.
21. Limit for funeral expenses.–The amount of funeral expenses for the purposes of proviso to
clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty
thousand rupees.

Application and evidence

  1. Primary statutory test — The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.
  2. Numerical or timing control — Limit for funeral expenses.–The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.
  3. Code Section mapping — 32. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
  4. Evidence file — retain facts and records proving the role/status of: Corporation / EPFO / Board.

Cross-references & prescribed forms

Sections cited/mapped

Forms

No form is directly mapped in the current rule register.

Worked example

For a worker/member seeking a benefit connected with limit for funeral expenses, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “Limit for funeral expenses.–The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.” Reconcile the mapped Code Section(s) 32.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 21

What is Rule 21 of the Social Security (Central) Rules, 2026?

Rule 21 — Governs limit for funeral expenses and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.

What does Rule 21 require or permit?

A principal operative clause extracted from the notified rule is: “The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.” Read it with all sub-rules and provisos below.

Does Rule 21 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.

What deadline, period, percentage or amount appears in Rule 21?

The rule contains this numerical/time expression: “Limit for funeral expenses.–The amount of funeral expenses for the purposes of proviso to clause (f) of sub-section (1) of section 32 shall be notified by the Corporation and shall be twenty thousand rupees.” Apply it only in its notified context.

Which Code sections are linked to Rule 21?

The current concordance maps Rule 21 to Section(s) 32.

When did Rule 21 come into force?

The final Central Rules were notified as G.S.R. 344(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.

Primary sources

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Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.
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Editorial owner: CA Nikhil Gupta · Official-source set checked 20 August 2026; provision-level professional review remains matter-specific
Educational purposes only. Exact notified law, rules, schemes, regulator instruments, judicial decisions, state overlays, portal behaviour and facts must be checked before reliance. Verify with a qualified professional.