The government has notified the Employees' Provident Funds Scheme, 2026 under the Code on Social Security, 2020, replacing the Employees' Provident Funds Scheme, 1952.The new scheme mainly focuses on the legal framework, gives more importance to digital processes and introduces stricter governance rules for exempted EPF trusts. However, key features such as the maximum 12% of the basic pay contribution rate, UAN as a primary account number, Voluntary Provident Fund (VPF) and withdrawal rules remain the same as before.EPFO rules that have changed under Employees' Provident Funds Scheme, 2026Also read: EPS 2026 replaces EPS-71, EPS-95: What has changed in new EPFO pension scheme and what remains the same1. EPF now comes under the Social Security CodeUntil now, the EPF scheme operated under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. With the notification of the EPF Scheme, 2026, it now comes under the Code on Social Security, 2020. Note that this does not affect existing EPF members. Their accounts, balances and accumulated benefits continue without interruption.2. More focus on EPFO’s digital frameworkThe new scheme formally focuses on several digital services that EPFO has already been offering online. The EPF Scheme, 2026, formally incorporates several digital services that EPFO has been offering. These include online filing of returns, electronic maintenance of records, digital member accounts, online claim submission, electronic annual statements and digital inspections.3. Exempted EPF trusts will have to follow stricter rulesAnother significant change affects companies that operate their own exempted provident fund trusts instead of depositing EPF contributions with the EPFO. The EPF Scheme, 2026 introduces a more detailed governance framework covering the eligibility and composition of trustees, regular trustee meetings, electronic accounting, annual audits, dematerialised investments, investment reporting, online disclosures, penalties for delayed reporting and procedures for renewing exemptions.4. Government can temporarily change EPF contributions during emergenciesThe EPF Scheme, 2026, gives the central government the power to temporarily reduce or defer EPF contributions during exceptional situations. This power can be exercised for up to three months in the event of such pandemics, epidemics and national disasters, as per the notification. The provision will provide flexibility during emergencies and does not permanently change the contribution structure.5. Detailed compliance rules The EPF Scheme, 2026, also strengthens the compliance framework for employers by laying down more detailed rules on employer responsibilities, electronic filings, inspection procedures, transfer of provident fund balances, compliance timelines and the accountability of exempted trusts.However, there are many rules that remain the same in the new EPFO framework. EPFO rules that remain same in new EPFO frameworkWhile the legal framework has been updated, most of the provisions that matter to EPF subscribers remain the same.EPF contribution rates remain the sameEmployees will continue to contribute 12% of their wages towards EPF, with employers contributing an equal 12%, as per the existing rules. The reduced 10% contribution rate for notified establishments also continues.Voluntary Provident Fund (VPF) rules unchangedEmployees can continue contributing more than the mandatory 12% through the Voluntary Provident Fund (VPF). Employers may also contribute more if they wish, but they are not required to match the employee's additional contribution.Wage ceiling remains unchangedEPF contributions will continue to be calculated based on the wage ceiling notified by the central government, unless a valid joint option for higher wages is applicable.UAN remains the sameThe Universal Account Number (UAN) continues to be the permanent identification number for every EPF member and will remain the basis for accessing EPFO services.Core EPF benefits remain unchangedThe notification does not change several important aspects of the EPF system, including:EPF interest rate, the employer contribution rate, the employee contribution rate, withdrawal rules, nomination provisions, transfer of EPF balances, tax treatment of EPF, etc.