The Ministry of Labour and Employment (MoLE) on July 01, 2026, notified regarding the revision of the Employees' Provident Fund (EPF) contribution rate under the Code on Social Security, 2020.
The following has been stated:
• It notifies that, in exercise of powers under the Code on Social Security, 2020, the employer's and employee's contributions under the Employees' Provident Fund (EPF) Scheme, 2026 shall be 12% of wages for all establishments covered under Sections 1(4), 1(5) and 1(6) of the Code.
• This notification supersedes the earlier notification dated April 9, 1997, and is deemed to have come into force on November 21, 2025. However, the 12% contribution rate will not apply to establishments operating under an approved resolution plan or repayment plan under the Insolvency and Bankruptcy Code, 2016, or to establishments engaged in the jute, beedi, brick, coir (excluding the spinning sector), and guar gum industries, for which separate contribution provisions will continue to apply.
[Notification no. - S.O. 3582(E)]
