EPF Scheme 2026: New Framework Under Social Security Code Notified

The Union Government notified a comprehensive new Employee Provident Fund (EPF) scheme framework under the Code on Social Security, 2020, effective from June 29, 2026. This represents significant structural reform of India's largest social security scheme covering 300+ million workers. The new framework consolidates multiple EPF Acts and introduces digital-first processes through UAN (Universal Account Numbers), streamlined withdrawal procedures, and reformed administrative mechanisms under the Ministry of Labour. Key changes include: simplified compliance requirements, enhanced portability across employers, digital verification systems, and amended withdrawal conditions for various contingencies. The reform addresses long-standing issues of worker mobility, ease of claiming benefits, and administrative efficiency. This follows India's shift toward unified social security architecture post-Code implementation. Exam angles: (1) Social security policy evolution and constitutional mandate under Article 41; (2) Labour law consolidation and codification; (3) Impact on organized and informal sector workers; (4) Digital India integration in welfare schemes; (5) Compliance burden reduction for employers. Expected Mains questions on social protection framework and labour standards.