New EPF Scheme 2026 replaces the 1952 Scheme, with monthly contractor forms

What changed

The Ministry of Labour and Employment notified the Employees' Provident Funds Scheme, 2026 by G.S.R. 525(E), dated 29 June 2026, under the Code on Social Security, 2020. It replaces the Employees' Provident Funds Scheme, 1952, from 29 June 2026, the date the Scheme was published in the Gazette of India.

Three things employers will notice:

• The payment date stays the same. PF contributions are still due within fifteen days of the close of every month.

• A new monthly chain for contract workers (paragraph 27 of the Scheme):

  • the principal employer declares all its contractors on the EPFO portal in Form X;
  • each contractor sends the principal employer Form XI, with the name, UAN, wages and contributions of every contract worker, within 10 days of the close of each month;
  • the principal employer files a monthly abstract in Form XII with the Commissioner within 20 days of the close of the month.

  The contractor and the principal employer are jointly responsible for the contributions.

• Two one-time windows in the special provisions:

  • Employees' Enrolment Campaign, 2026: until 31 October 2026, employers can enrol employees who joined between 1 April 2009 and 31 March 2026 and were never enrolled. Contributions start from the month of the declaration, as long as the employee's share was never deducted, and damages of ₹100 are payable.
  • VISHWAS, 2026: special provisions on damages for late payment of contributions for periods before 14 June 2024. They are open for six months from the notification, and can be extended by up to six more months.

Who it applies to

Every PF-covered establishment. Principal employers who use contractors have the most new work.

What to do

• If you use contractors, declare them in Form X, and add the 10-day Form XI deadline to your contracts.
• Put the 20-day Form XII deadline in your compliance calendar.
• Look for staff who joined between April 2009 and March 2026 and were never enrolled. The campaign closes on 31 October 2026.
• If you have old damages cases for periods before 14 June 2024, look at VISHWAS, 2026 before it closes.

Example

Sunrise Foods in Nashik uses a housekeeping contractor with 40 workers. For October 2026 wages, the contractor must send Sunrise its Form XI by 10 November 2026, and Sunrise must file the Form XII abstract by 20 November 2026.