The Employees’ Provident Funds Scheme, 2026 was notified on 29 June 2026 (G.S.R. 525(E)) and takes effect from July 2026 wage month onwards. Please find below the new set of returns and digital compliance obligations under Chapter VI, applicable to all PF covered establishments.
Kindly circulate to relevant stakeholders for action.
| Form | Purpose | Timeline / Due Date | Submission Mode | Frequency | Owner, on receipt of data |
| Form V | Consolidated return on Scheme’s application | Within 15 days of applicability | Online portal; Nil return mandatory | One‑time (at scheme application) It remains unclear whether such filing is required by existing covered establishments. | UCS & Client |
| DOL Upload | Date of Leaving upload | By 15th of following month | Online portal | Regular monthly | UCS |
| Form VI | Ownership return (occupiers, directors, partners, managers) | Within 15 days of applicability | Online portal + physical/digital display | One‑time (update on change) | UCS & Client |
| Form VII | ECR – monthly contribution details | By 15th of following month | Online portal | Regular monthly | UCS & Client |
| Form VIII | Branch/department details + controlling‑person proof | Within 30 days of applicability | Online portal | One‑time (update on change) | UCS & client |
| Form IX | Authorisation of up to 5 signatories | Initial filing → within 30 days of applicability. Subsequent filing → within 30 days of any change, or annually at the start of each financial year. | Online portal | One‑time (update on change) | UCS & Client |
| Form X | Principal employer’s declaration of contractors | Within 10 days of following month | Online portal | Regular monthly | Client — Vendor/Contract Management |
| Form XI | Contractor’s monthly intimation (name, UAN, wages, contributions) | Within 10 days of following month | Online portal | Regular monthly | Client — Vendor/Contract Management |
| Form XII | Principal employer’s monthly abstract of contractor recoveries | Within 20 days of following month | Online portal | Regular monthly | Client — Vendor/Contract Management |
| E‑Nomination | Employee nomination – filed exclusively through portal | At joining; refreshed on marriage/family acquisition | Online portal | Applicable basis (at joining/change in family status) | Client — HR/Onboarding |
Key points:
- Aadhaar, Aadhaar-seeded bank account, PAN (Income Tax Act, 2025), and UAN are now express statutory furnishing obligations on the employee (para 25) — no longer just administrative practice.
- The ownership return extract must be displayed both at the establishment’s entrance and on its website (para 24(2)(viii)).
- Late fee for delayed return filing: ₹500/day, capped at that month’s administrative charges (para 29(2)).