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ARTICLE · 07 JULY 2026

New Social Security Schemes For Employees In India

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India has introduced three new social security schemes under the Code on Social Security, 2020, effective July 1, 2026, fundamentally restructuring the country's provident fund, pension, and insurance frameworks. These schemes replace decades-old regulations and introduce special provisions including enrollment campaigns, damage relief programs, and retrospective exemptions for establishments. The new framework maintains contribution structures while introducing significant operational changes and transitio

IndiaEmployment and HR
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Pursuant to the new labor codes in India, the government has notified has the following new social security schemes:

  1. Employees’ Provident Funds Scheme, 2026 (“Provident Fund Scheme 2026“)
  2. Employees’ Pension Scheme, 2026 (“Pension Scheme 2026“)
  3. Employees’ Deposit-Linked Insurance Scheme, 2026 (“Insurance Scheme 2026“).

These schemes are notified based on section 15 of the Code on Social Security, 2020 (“SS Code“) and have come into force on July 1, 2026.

i. Provident Fund Scheme 2026: This scheme supersedes and replaces the Employees’ Provident Funds Scheme, 1952. The Provident Fund Scheme 2026 provides for employer’s contribution to provident fund for eligible employees on a monthly basis calculated at 12% of the employee’s wages up to the statutory wage ceiling. From the employer’s contribution, 8.33% is directed to the employee’s pension fund under the Pension Scheme 2026, as described below). An equal contribution of 12% is made by the employee. A reduced contribution

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