The Ministry of Labour & Employment has revised inspection charges under Section 143(6) of the Code on Social Security, 2020. The new notification (S.O. 2701(E), dated 29 May 2026) supersedes earlier notifications of 1998.
Key Changes:
- EPF inspection charges increased from 0.25% → 0.35%, with minimum raised from ₹5,000 → ₹8,750.
- EDLI inspection charges rate remains 0.005%, but minimum raised from ₹500 → ₹1,250.
- Charges must be remitted within 15 days of month-end to the respective administration accounts.
Comparison Table
| Scheme | Earlier Rate | Earlier Minimum | Current Rate | Current Minimum | Impact Establishments | A/c No (if applicable) |
| Employees’ Provident Fund Scheme, 1952 | 0.25% of wages | 5,000 | 0.35% of wages | 8,750 | Exempted establishments: These are employers who have been granted exemption from the Employees’ Provident Fund Scheme, 1952 under Section 17 of the EPF Act (now aligned with Section 143 of the SS Code, 2020). | A/c No 21 EPF inspection charges |
| Employees’ Deposit Linked Insurance Scheme, 1976 | 0.005% of wages | 500 | 0.005% of wages | 1,250 | Exempted establishments under Section 143 of the Social Security Code, 2020 that have been granted exemption from the Employees’ Deposit Linked Insurance Scheme, 1976. | A/c No 22 EDLI inspection charges |
The obligation applies only to PF exempted establishments/Trusts & EDLI exempted establishments, not to regular establishments directly covered under EPFO.