The Ministry of Labour and Employment corrigendum is G.S.R. 802(E), dated 10 September 2026. It corrects the Employees’ Provident Fund Scheme, 2026, originally published through G.S.R. 525(E), dated 29 June 2026. The eGazette lists it as published on 24 September 2026.
Gazette page 1 — Correction entries 1–2
Entry 1, Scheme page 1: Corrects a Hindi grammatical form.
Entry 2, Scheme page 2: Changes the chapter label from “Chapter I” to “Chapter 1”; standardizes a date term; corrects the term for “contributory”; and changes “employee” to “employee other than an international worker” in the specified passage.
Gazette page 2 — Correction entries 3–10
Entry 3, Scheme page 3: Changes “Chapter II” to “Chapter 2.”
Entry 4, Scheme page 4: Adds the Act number and year to the reference to the Provident Fund Act, 1925; changes “Chapter III” to “Chapter 3”; and clarifies that the person “was a member or was required to be a member.”
Entry 5, Scheme page 5: Removes the phrase “in the case of an international worker” from a passage and replaces “date” terminology at four specified lines.
Entry 6, Scheme page 6: Changes “Chapter IV” to “Chapter 4” and corrects three references to forms.
Entry 7, Scheme page 7: Replaces a general reference to a “fund” with “exempted provident fund.”
Entry 8, Scheme page 8: Corrects a form reference and removes the word “not” from a phrase appearing on lines 30–31.
Entry 9, Scheme page 9: Recasts wording relating to script-wise loss in value and interest, and replaces a general reference to “exemption” with “under Rule 65.”
Entry 10, Scheme page 11: Standardizes a date-related term.
Gazette page 3 — Correction entries 11–15
Entry 11, Scheme page 12: Changes the sub-paragraph references “(iii)” and “(iv)” to “(3)” and “(4).”
Entry 12, Scheme page 13: Limits a specified reference to a member to a member other than an international worker; expands a reference from sub-paragraph (4) to sub-paragraphs (4) and (6); separates the employer’s contribution from the employee’s contribution; replaces “salary” with “wages”; and gives the full title, “Code on Wages, 2019.”
Entry 13, Scheme page 14: Standardizes the word used for contributions.
Entry 14, Scheme page 15: Removes the word “table” from a heading; changes “less than” to “up to”; corrects the Form 5 reference; standardizes the Hindi term for “month”; and changes Roman-numbered sub-paragraphs to Arabic numerals.
Entry 15, Scheme page 16 — first part: Starts a sequence of sub-paragraph renumbering and corrects a Form 6 reference. The entry continues on Gazette page 4.
Gazette page 4 — Continuation of entry 15 and entries 16–20
Entry 15, Scheme page 16 — continued: Continues the sub-paragraph renumbering through (13); corrects a Form 7 reference; makes a further form-word correction; and standardizes month terminology at two lines.
Entry 16, Scheme page 17: Changes a sub-paragraph number from (4) to (14) and corrects Form 8 and Form 9 references.
Entry 17, Scheme page 18: Corrects references to Forms 10, 11 and 12.
Entry 18, Scheme page 19: Changes “administrative charges” to “administrative charges and fees.”
Entry 19, Scheme page 21: Corrects wording referring to interest accounts and changes the reference from paragraph 54 to paragraph 55.
Entry 20, Scheme page 22: Corrects the wording concerning nominees and replaces “zero” with “invalid.”
Gazette page 5 — Correction entries 21–26
Entry 21, Scheme page 23: Makes six wording corrections, including clarifying “commencement,” specifying a signed assignment, correcting a verb, shortening “provident fund accounts” to “fund accounts,” and clarifying references to an intended amount and an amount up to a percentage.
Entry 22, Scheme page 24: Changes “Scheme” to “this Scheme.”
Entry 23, Scheme page 25: Corrects the wording of “provided that.”
Entry 24, Scheme page 26: Corrects a payment-related term; adds “of” in the phrase concerning withdrawal of an amount; clarifies that the relevant date is the date of the withdrawal application; changes a term to “factory” as printed in the corrigendum; adjusts wording concerning an amount becoming payable; deletes “however”; and corrects a gendered word.
Entry 25, Scheme page 27: Removes “that” from “provided that” and corrects the spacing in “amount in.”
Entry 26, Scheme page 28 — first part: Replaces “more” with “greater/more” wording, clarifies that an amount is to be deposited, and starts three spelling corrections to the word “file.” The entry continues on Gazette page 6.
Gazette page 6 — Continuation of entry 26 and entries 27–30
Entry 26, Scheme page 28 — continued: Completes the spelling corrections to “file” at the specified lines.
Entry 27, Scheme page 29: Deletes the word “claim”; changes a phrase from “wages/wages” to “wages/salary”; and replaces “withdrawal” with the Scheme’s corrected withdrawal term.
Entry 28, Scheme page 30: Standardizes “after” and “Central”; replaces “certified” with “authenticated”; and rewrites the sentence concerning an order and the opportunity of hearing. The revised wording states more clearly that the relevant order cannot be passed without giving the establishment or person concerned an opportunity of being heard.
Entry 29, Scheme page 32: Corrects the reference to paragraph 26(b); changes “benefit” to “benefits”; replaces “share” with the contributory term at several places; standardizes the word for contribution; and changes wording meaning “expressed” to wording meaning “forfeited.”
Entry 30, Scheme page 33: Makes further corrections to the terms for purpose and contribution; changes wording from “expressed” to “forfeited”; changes the date in a table from 1 July 2009 to 1 April 2009; and corrects a word relating to an amount being levied or collected.
Gazette page 7 — Correction entries 31–36
Entry 31, Scheme page 34: Corrects a word relating to dues; changes the statutory reference from Section 14-C to Section 14-B; standardizes the contribution term; and corrects the word for provisions.
Entry 32, Scheme page 36: Standardizes contribution terminology in three places.
Entry 33, Scheme page 37: Replaces wording about a “liability” arising with wording about an “obligation” arising.
Entry 34, Scheme page 38: Standardizes the contribution term in two places and corrects a form reference.
Entry 35, Scheme page 40: Corrects a form reference and clarifies the wording about an establishment, its employees, or a class of employees. It also removes a stray Hindi character from the serial-number column in the establishment-details table.
Entry 36, Scheme page 41: Makes further Form 2 corrections, including deleting a stray character and the word “updated” from a table reference. It also changes wording equivalent to “modify” to “edit” in two places.
Gazette page 8 — Correction entries 37–43
Entry 37, Scheme page 42: In Form 2, Part B (trust details), changes the heading “data type” to “field type” and removes the word “participant” from a selection label.
Entry 38, Scheme page 43: Corrects a serial-number label in Form 2, Part B.
Entry 39, Scheme page 44: Standardizes the Hindi term for “month” at two lines.
Entry 40, Scheme page 45: In Form 2, Part C(ii), covering monthly employee details, contributions, interest, settlement and partial withdrawals, corrects the opening-balance labels. The employee’s and employer’s shares are identified separately, with corresponding labels in the table.
Entry 41, Scheme page 46: Clarifies a formula in the investment-details table as (A + B).
Entry 42, Scheme page 47: Corrects month terminology, changes wording equivalent to “will start happening” to “will be,” and replaces “fields” with the appropriate field term.
Entry 43, Scheme page 48: Corrects headings in the screen-investment statement table, removing “recorded value” from specified opening-balance and maturity headings.
Gazette page 9 — Correction entries 44–51, first part
Entry 44, Scheme page 51: Replaces the table entry “Category (iv)(e), ETF for hedging” with “Category (v)(a), CMBS and RMBS.” It also removes “field type” and “remarks” from headings in two hyperlink tables under Part E.
Entry 45, Scheme page 52: Corrects the Part F annual-holdings table. For two serial-number entries, information shown under “field type” is moved to “field name,” and “data entry” is specified in the field-type column. It also removes “data entry” from a review-column heading.
Entry 46, Scheme page 54: Corrects the form term and standardizes a date term.
Entry 47, Scheme page 55: Replaces “under” with “subject to,” changes a term for provisions, and corrects a form reference.
Entry 48, Scheme page 56: Corrects a form reference and changes a term for provisions.
Entry 49, Scheme page 57: Corrects a form reference.
Entry 50, Scheme page 58: Corrects a form reference.
Entry 51, Scheme page 59 — first part: Corrects a form reference and begins replacing the contribution term in several lines. The entry continues on Gazette page 10.
Gazette page 10 — Continuation of entry 51 and entries 52–57
Entry 51, Scheme page 59 — continued: Completes the contribution-term changes and corrects the related word meaning “contributory.”
Entry 52, Scheme page 60: Corrects a form reference and changes “date” terminology from one Hindi term to another.
Entry 53, Scheme page 61: Corrects a form reference.
Entry 54, Scheme page 62: Corrects the Hindi term for “establishment” and a form reference.
Entry 55, Scheme page 63: Corrects a form reference.
Entry 56, Scheme page 64: Standardizes the contribution term and corrects a form reference.
Entry 57, Scheme page 65: Corrects a form reference.
Practical points
The corrigendum contains many language, numbering and form corrections, but some entries may affect interpretation or reporting. In particular, employers and exempted provident fund trusts should review the full corrected provisions relating to:
“Less than” changing to “up to,” and the removal of “not” from a phrase on Scheme page 8.
Membership wording concerning international workers.
The change from 1 July 2009 to 1 April 2009.
The correction from Section 14-C to Section 14-B.
The “forfeited” wording and the revised hearing clause.
Form 2 trust, contribution and investment-reporting tables, including the category change on Scheme page 51.
The corrigendum provides corrections, not a consolidated copy of the Scheme. The corrected wording should therefore be read in its full provision and table context.