Provident Fund

The Employees' Provident Fund (EPF) Scheme, 2026 replaces the 1952 framework, moving PF administration under the Code on Social Security, 2020. Key updates include mandatory 15-day Form V consolidated returns, explicit liability rules for registered and unregistered contractors, flexible Voluntary Provident Fund (VPF) adjustments, and consolidated 3-category partial withdrawal rules with a 25% minimum balance requirement.