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हिन्दी — Read in HindiLabour codes, gig work and social security
The law of work: the labour codes, gig work and the social security of workers.
Showing 2 of 2 articles, those that changed from 1 July to 30 September 2026.Show all
Employees' Provident Fund under the Code on Social Security
Copy link to Employees' Provident Fund under the Code on Social SecurityPrelims and Mains
The Employees' Provident Fund Organisation (EPFO) runs three schemes, for provident fund, pension and deposit linked insurance, under the Code on Social Security, 2020.
- The Code on Social Security, 2020 is one of four labour codes that consolidate 29 central labour laws, and it subsumes the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
- Employer and employee each contribute 12% of wages, 10% for some notified establishments.
- Of the employer's 12%, 8.33% goes to the Employees' Pension Scheme (EPS), and the Centre adds 1.16%.
- Contributions are due on wages up to a wage ceiling, which also decides who must be covered; it stood at ₹15,000 a month from 2014 until September 2026, and the minimum pension under the EPS has stayed ₹1,000 a month since 2014.
What changed
13 Jul 2026Newnewly added
- The Employees' Provident Fund Scheme, 2026, notified on 29 June with a Pension Scheme and a Deposit Linked Insurance Scheme of 2026, replaced the 1952 scheme.
- It folds 13 withdrawal grounds into three and requires 25% of contributions to stay in the account.
- It makes the principal employer liable for the provident fund dues of contract workers.
- On 12 July EPFO opened a six month Amnesty Scheme, 2026 for establishments with income tax recognised provident fund trusts but no formal exemption, so that they can regularise under the Code.
18 Sep 2026newly added
- The Union Cabinet approved raising the EPFO wage ceiling from ₹15,000 to ₹25,000 a month, which is expected to bring more than 51 lakh more employees into mandatory coverage.
- The Labour Ministry notified the new ceiling in the Gazette on 17 September under Section 2(89) of the Code on Social Security.
The Hindu, 18 Sep 2026: What does the latest revision to the EPFO wage ceiling entail? (opens in a new tab) · The Indian Express, 17 Sep 2026
The meaning of "industry" in labour law
Copy link to The meaning of "industry" in labour lawPrelims
Whether an establishment is an "industry" decides whether labour law applies to its disputes; the leading test was laid down in Bangalore Water Supply (1978).
What changed
21 Aug 2026Briefnewly addedIn State of Uttar Pradesh v. Jai Bir Singh a nine judge bench was unanimous that "industry" in Section 2(p) of the Industrial Relations Code, 2020 must be read on its own text. The triple test of 1978 still governs disputes pending under the repealed 1947 Act. The bench split on whether to restate that test: four judges set out a new test for the future, while three held that revisiting the 1978 ruling was unwarranted. The Hindu, 21 Aug 2026: How Supreme Court's new ruling changes the definition of 'industry' | Explained (opens in a new tab) · Supreme Court Observer, 31 Aug 2026: Monthly review: August 2026 (opens in a new tab)