The Employees' Provident Fund Organisation (EPFO) has implemented significant changes with the Employees' Provident Funds Scheme, 2026, notified on June 29, 2026, replacing the earlier 1952 framework. The new scheme retains the 12% contribution rate and ₹15,000 monthly statutory wage ceiling while introducing more detailed rules for voluntary contributions, partial withdrawals, and digital administration. Employers are now required to electronically upload specified employee and contribution information through designated portals, with members required to provide Aadhaar, Aadhaar-seeded bank account, PAN and Universal Account Number. The 2026 framework sets a 25% minimum balance requirement for partial withdrawals, with complete claims to be settled within 20 days of receipt by the Commissioner. Delayed claim settlements attract penal interest at 12% per annum without sufficient cause, ensuring improved administrative efficiency.
Lok Sabha MP Kirti Azad raised questions in Parliament regarding the details of recent amendments notified by EPFO regarding conditions for partial and full withdrawal of provident fund balances and pension accumulations. Minister of State for Labour and Employment Shobha Karandlaje responded that EPFO has introduced a 12-month waiting period for premature final EPF settlement and a 36-month waiting period for withdrawal benefits under EPS. The minister emphasized that EPFO has simultaneously liberalized and simplified partial withdrawals and advances, allowing members to access substantial portions of their balance for specified needs. Members can withdraw up to 75% of their balances under three broad categories: essential needs, housing needs, and special circumstances, covering unemployment-related expenses, medical emergencies, education, housing, and other critical requirements. The Central Board of Trustees (CBT), EPF has representatives from both recognized Trade Unions, Employer Associations as well Government representatives from both Central and State Governments, with all amendments placed in the 238th meeting of the CBT before recommending to the Government of India for notification.
The 2026 scheme introduces specific conditions for partial withdrawals with a minimum withdrawal amount of ₹1,000 and 25% minimum balance requirement to prevent complete exhaustion of retirement savings. Members can withdraw money for medical treatment of themselves or family members after completing 12 months of total EPF membership, with up to 100% of eligible member balance available for this purpose. The scheme allows withdrawals for education of the member or family members, available up to 10 times during membership after completing 12 months. For marriage of the member or family members, up to 100% of eligible member balance can be withdrawn after 12 months of membership, available up to five times during membership. Members can also use EPF savings for specified housing-related purposes including purchasing flats, houses, or construction sites, repaying home loans, and renovations, with up to 100% of eligible member balance available for these purposes. Under the new framework, members can access up to 75% of their balance twice annually for essential needs, housing requirements, and special circumstances without assigning specific reasons.
Minister of State for Labour and Employment Shobha Karandlaje has provided comprehensive clarification on the 12-month waiting period for premature final EPF settlement and 36-month waiting period for withdrawal benefits under EPS, as explained in a written reply to the Lok Sabha on August 10, 2026. The minister emphasized that EPFO has simultaneously liberalized and simplified partial withdrawals and advances, allowing members to access substantial portions of their balance for specified needs. Members can withdraw up to 75% of their balance 2 times every year under special circumstances without assigning any reasons, ensuring continued access to retirement savings while maintaining the framework's integrity. The government has grouped partial withdrawals into three categories: essential needs (medical treatment, education, marriage), housing needs (buying, constructing, repairing houses), and special circumstances (without specific reasons), with unemployed members able to access up to 75% of their PF balance while retaining the remaining 25% for future retirement needs. EPFO is strengthening grievance redressal, outreach and digital claim settlement to ensure timely disbursal of admissible advances.
The EPFO has issued 1,49,806 pension payment orders for higher contributions to retired applicants following the November 2022 Supreme Court order that mandated higher pension benefits based on actual wages. According to the latest data from Minister of State Shobha Karandlaje's written reply to Lok Sabha on August 10, 2026, the Ministry of Labour and Employment received 15,24,365 claims under contribution for higher wages for higher pension, with 11,595 applications still pending as of August 5, 2026. As of March 31, 2026, the total number of pensioners under the Employees' Pension Scheme stands at 85,84,604, with total pension disbursed under EPS amounting to ₹15,819.28 crore. The minister also confirmed that EPS 1995 has been superseded by EPS 2026, with the Centre committed to ensuring robust social security coverage while considering fund sustainability and future liabilities.
EPF subscribers can now easily check their claim status through multiple digital channels including the EPFO portal, Umang app, SMS, and missed call facilities. To check claims on the EPFO portal, users need to log in to unifiedportal-mem.epfindia.gov.in/memberinterface and click Track Claim Status. For Umang app verification, subscribers must download the app, register with Aadhaar-linked mobile number, and use the Track Claim option under Employee Centric Services after entering their 12-digit Universal Account Number (UAN). SMS verification requires sending EPFOHO UAN Language to 9966044425 (example: EPFOHO 123456789012 BEN for Bengali language), while missed call verification involves giving a missed call to 9966044425 or calling the toll-free number 1800 118 005 for automated claim status updates. EPFO's toll-free number 1800 118 005 or 1800 114 470 can be used to speak directly with an EPFO representative regarding PPO status.
