EPF & PF
EPF Scheme 2026 Replaces the 1952 Scheme: What Changed for Members
The EPF Scheme 2026 took over from the 1952 scheme in June 2026. See what changed for withdrawals, final settlement, EPS, nominations and claims, and what to do now.
myutils.me9 min read
Your PF account is now governed by a new rulebook. The Ministry of Labour and Employment notified the Employees' Provident Fund Scheme, 2026 (G.S.R. 525(E)) under section 15(1)(a) of the Code on Social Security, 2020. It supersedes the Employees' Provident Fund Scheme, 1952, which had run the system for more than seventy years. The companion Employees' Pension Scheme, 2026 (G.S.R. 527(E)) replaces both the 1971 family pension scheme and EPS 1995.
Your UAN, balance, service history and interest carry on as before. Every member of the 1952 scheme became a member of the 2026 scheme automatically (paragraph 9(1)). What changed are the rules for taking money out, how long you must wait after leaving a job, and a few duties that now sit with you.
When the new scheme started
The notification is dated 29 June 2026, and the scheme says it comes into force on the date of its publication in the Official Gazette. The Gazette issue that carries it is dated Monday, 29 June 2026. The e-Gazette copy has a reference number ending in a 1 July date, which is why some reports say the scheme started on 1 July. For anything that turns on the exact day, go by the Gazette text, and ask your EPFO office if a claim you filed in late June is affected.
The 1952 scheme is superseded "except as respects things done or omitted to be done before such supersession". Claims and withdrawals already completed under the old rules stand.
The changes that matter to members
| Area | Under the 1952 scheme | Under the EPF Scheme, 2026 |
|---|---|---|
| Partial withdrawals | 13 separate provisions, each with its own service and amount limits | Three categories: essential needs, housing, special circumstances (paragraph 46) |
| Service needed | Varied by purpose | 12 months of total membership for every category |
| How much you can take | Varied by purpose | Up to 100% of the "Eligible Member Balance", which includes the employer's share |
| Minimum balance | None | 25% of total contributions (both shares plus interest) must stay in the account |
| Education and marriage | 3 withdrawals in all, for both together | Education up to 10 times, marriage up to 5 times |
| Final PF settlement on leaving | After 2 months without a job | After 12 months without a job covered by the Code (paragraph 49(2)) |
| EPS withdrawal on leaving | Claimable after about 2 months | Only 36 months after the last contribution fell due, or at superannuation if earlier (EPS 2026, paragraph 13) |
The comparison with the old rules comes from EPFO's own summary of the Central Board of Trustees decisions of 13 October 2025, which the 2026 scheme puts into law.
Partial withdrawals in three buckets
Paragraph 46 lets EPFO sanction a partial withdrawal of at least ₹1,000 for:
- Essential needs: illness of yourself or family (no limit on the number of times), education (up to 10 times) and marriage (up to 5 times).
- Housing: buying a flat or house, a site, construction, repaying a home loan, or additions and renovation (up to 5 times in all).
- Special circumstances: up to 2 times in a financial year. EPFO's October 2025 summary says members no longer have to give reasons under this head.
Each category allows up to 100% of the Eligible Member Balance, which is the balance minus the 25% minimum balance. The counts restart from the date the 2026 scheme began (paragraph 46(6)), so withdrawals you made under the 1952 rules don't use up your new limits.
A worked example. Your passbook shows ₹4,00,000 in total, built from your share, your employer's share and interest. The minimum balance is 25%, or ₹1,00,000. Your Eligible Member Balance is ₹3,00,000, and that is the most a single partial withdrawal can be. For the full rules, see how much PF you can withdraw in 2026.
Full withdrawal after leaving a job now takes a year
You can still take the whole balance on retirement after 55, on permanent incapacity, before migrating abroad permanently, and on retrenchment or voluntary retirement under an employer's scheme (paragraph 49(1)).
If you simply leave a job, the waiting period has changed. You can withdraw the full amount only if you have not worked in any establishment covered by the Code for a continuous 12 months before you apply. One exception stays: women who resign to get married don't have to wait.
If you need money in the meantime, the partial withdrawal rules above still apply while you are out of work. A member who leaves before completing 12 months of membership can withdraw up to the Eligible Member Balance under paragraph 46(5).
The pension part waits 36 months
Under EPS 2026, a member who leaves with less than ten years of eligible service can take the pension withdrawal benefit only after 36 months from the date the last contribution fell due, or on reaching superannuation, whichever comes first. You can instead take a scheme certificate that carries your pension service to the next job. The details and a worked example are in EPS withdrawal now has a 36-month wait.
Things you should do now
File a fresh nomination if yours is old
Paragraph 44 says a nomination made under the 1952 scheme is void to the extent it doesn't fit the new rules, and you must then file one under the 2026 scheme. A nomination made before your marriage becomes invalid on marriage. If you have a family, the nominee must be a family member. Log in to the EPFO Member Portal and check the e-nomination: if it is from before your marriage, names someone outside your family, or you're unsure, file a new one. It takes a few minutes and saves your family a long claim later.
Check your annual statement within three months
Paragraph 30 asks EPFO to publish each member's annual statement electronically after the financial year closes, and gives you three months from publication to report any error. Read the opening balance, contributions and interest in your passbook once the year's interest is credited.
Know the claim timelines
Claims for withdrawals, advances and transfers are filed electronically (paragraph 54). A claim complete in all respects is to be settled within 20 days of receipt. If something is missing, EPFO has to tell you within the same 20 days. Where a complete claim is delayed beyond 20 days without sufficient cause, the scheme provides penal interest at 12% a year on the benefit amount, recovered from the officer responsible. The scheme also lets the Central Board authorise payments without a claim, up to a limit the Board sets.
If a claim is returned, the usual causes and fixes are in PF claim rejected: reasons and fixes.
What did not change
- Contribution rates. Your employer contributes 12% of your PF wages and you contribute the same, or 10% in establishments the government notifies (paragraph 18).
- The wage ceiling cap. Contributions are limited to the notified wage ceiling unless you and your employer jointly opt to contribute on higher wages (paragraphs 9(4) and 18(3)).
- Interest method. Interest is credited on the monthly running balance at the rate the government sets with the Central Board (paragraph 42).
- Inoperative accounts. An account where no withdrawal is claimed within 36 months of retirement after 55, permanent migration or death goes to the Inoperative Account, and interest stops from that date (paragraphs 42(5) and 55).
- Transfers on a job change. You still move the balance through an online transfer claim when it doesn't move by itself; see PF transfer on a job change.
There is one new option. Paragraph 19 lets you make additional voluntary contributions on wages above the ceiling, through your employer's monthly return. The employer may match them but doesn't have to.
FAQ
Do I need to do anything to move to the EPF Scheme, 2026?
No. Paragraph 9(1) makes every member of the 1952 scheme a member of the 2026 scheme. Your UAN, member IDs and balance continue. Do check your nomination, because an old one may no longer be valid.
Can I still withdraw my full PF two months after resigning?
No. Under paragraph 49(2), full withdrawal on leaving needs 12 continuous months without employment in an establishment covered by the Code. Women resigning to marry are exempt from the wait. Partial withdrawals remain available.
Does the 25% minimum balance mean I can never touch that money?
It stays in the account during partial withdrawals and keeps earning interest. You receive it with the rest of the balance on final settlement, for example at retirement or after 12 months without covered employment.
Do withdrawals I made under the old scheme count against the new limits?
No. Paragraph 46(6) says the number of permitted withdrawals is counted afresh from the date the 2026 scheme started.
Which date did the scheme start on, 29 June or 1 July 2026?
The notification and the Gazette issue are both dated 29 June 2026, and the scheme starts on publication. Some reports give 1 July, which matches the e-Gazette copy's reference number. If the exact day decides a claim, ask your EPFO office.
Sources
Topics
- EPF Scheme 2026
- Code on Social Security
- PF Withdrawal
- EPS 2026
- EPF Nomination
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