Section 15: Schemes
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 15 — Governs schemes and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The Central Government may, by notification— (a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident funds shall be established under this Chapter for employees or for any class of…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) The Central Government may, by notification— (a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident funds shall be established under this Chapter for employees or for any class of employees and specify the establishments or class of establishments to which the said scheme shall apply;
- (ii) widow or widower's pension, children pension or orphan pension payable to the beneficiaries of such employees; and (iii) nominee pension;
- (2) Subject to the provisions of this Chapter, the schemes referred to in clauses (a), (b) and (c) of sub-section (1) may provide for all or any of the matters respectively specified in Part A, Part B and Part C of the Fifth Schedule.
- (3) The schemes may provide that all or any of its provisions shall take effect either prospectively or retrospectively on and from such date as may be specified in that behalf in the scheme.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- No explicit day/month/year/hour/percentage/rupee expression was detected in this section text.
Actors expressly appearing in the text
Employee / worker, Worker, Central Government
Full statutory text — Section 15
15. Schemes.—(1) The Central Government may, by notification—
(a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident
funds shall be established under this Chapter for employees or for any class of employees and specify
the establishments or class of establishments to which the said scheme shall apply;
(b) frame a scheme to be called the Employees' Pension Scheme for the purpose of providing for—
(i) superannuation pension, retiring pension or permanent total disablement pension to the
employees of any establishment or class of establishments to which this Chapter applies;
(ii) widow or widower's pension, children pension or orphan pension payable to the beneficiaries
of such employees; and
(iii) nominee pension;
(c) frame a scheme to be called the Employees' Deposit Linked Insurance Scheme for the purpose
of providing life insurance benefits to the employees of any establishment or class of establishments to
which this Chapter applies;
(d) frame any other scheme or schemes for the purposes of providing social security benefits under
this Code to self-employed workers or any other class of persons; and
(e) modify any scheme referred to in clauses (a), (b), (c) and (d) by adding thereto, amending or
varying therein, either prospectively or retrospectively.
(2) Subject to the provisions of this Chapter, the schemes referred to in clauses (a), (b) and (c) of
sub-section (1) may provide for all or any of the matters respectively specified in Part A, Part B and Part C
of the Fifth Schedule.
(3) The schemes may provide that all or any of its provisions shall take effect either prospectively or
retrospectively on and from such date as may be specified in that behalf in the scheme.How to apply this provision
- Primary statutory test — (1) The Central Government may, by notification— (a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident funds shall be established under this Chapter for employees or for any class of employees and specify the establishments or class of establishments to which the said scheme shall apply;
- Additional operative limb — (ii) widow or widower's pension, children pension or orphan pension payable to the beneficiaries of such employees; and (iii) nominee pension;
- Evidence file — retain facts and records proving the role/status of: Employee / worker, Worker, Central Government.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
For a worker/member seeking a benefit connected with schemes, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(1) The Central Government may, by notification— (a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident funds shall be established under this Chapter for employees or for any class of employees and specify the establishments or class of estab”
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 15
What does Section 15 of the Social Security Code cover?
Section 15 — Governs schemes and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The Central Government may, by notification— (a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident funds shall be established under this Chapter for employees or for any class of…
What is the main legal requirement or power in Section 15?
The first operative clause identified from the official text is: “(1) The Central Government may, by notification— (a) frame a scheme to be called the Employees' Provident Fund Scheme for which the provident funds shall be established under this Chapter for employees or for any class of employees and specify the establishments or class of establishments to which the said scheme shall apply;” Read it with the remaining subsections and any proviso below.
Does Section 15 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 15?
No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.
Which 2026 Central Rules are linked to Section 15?
No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.
Is Section 15 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.