Labour Code Advisor

Central

Shops and Establishment

Notification on 12% EPF Contribution Rate and Exempted Establishments under the Code on Social Security

Central published this gazette notification (Gazette ID: central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security) on 2026-07-01, filed under Shops and Establishment. The purpose of this notification is to clarify the EPF contribution rate and exemptions for establishments under the Code on Social Security, ensuring compliance with social security regulations.

Issue Date
Published
Gazette ID central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security
Category Shops and Establishment
Download PDF
Statutory Compliance Summary Compliance Deadline: 2026-07-01

Action Required

Employers must ensure that they are contributing 12% of the employee's salary to the EPF and comply with the exemptions listed in the notification. They must also review their existing EPF contribution rates and make necessary adjustments.

Target Roles:
HR DirectorPayroll ManagerCompliance OfficerEmployer
Industries Impacted:
All

Statutory Penalty Risk

Penalty for non-compliance with EPF contribution rates, as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952

Statutes & Rules Amended

  • The Code on Social Security, 2020
  • Employees' Provident Funds and Miscellaneous Provisions Act, 1952

Compliance Impact

Action RequiredEmployers must ensure that they are contributing 12% of the employee's salary to the EPF and comply with the exemptions listed in the notification. They must also review their existing EPF contribution rates and make necessary adjustments.
Compliance Deadline
Statutory PenaltyPenalty for non-compliance with EPF contribution rates, as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952

Purpose

The purpose of this notification is to clarify the EPF contribution rate and exemptions for establishments under the Code on Social Security, ensuring compliance with social security regulations.

Summary

The Central Government has issued a notification regarding the 12% EPF contribution rate and exempted establishments under the Code on Social Security, which aims to provide social security benefits to employees. This notification applies to all establishments covered under the Shops and Establishment Act, with certain exemptions.

Frequently Asked Questions

Which ministry issued this gazette notification (central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security)?
Central issued this notification, published on 2026-07-01.
What is Gazette Notification central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security about?
The purpose of this notification is to clarify the EPF contribution rate and exemptions for establishments under the Code on Social Security, ensuring compliance with social security regulations.
Where can I find the official PDF for this notification?
The official notification is published by the respective State Government and is linked directly from this page for your reference and download.
What compliance action is required under Gazette Notification central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security?
Employers must ensure that they are contributing 12% of the employee's salary to the EPF and comply with the exemptions listed in the notification. They must also review their existing EPF contribution rates and make necessary adjustments. The compliance deadline is 2026-07-01.
Who is impacted by Gazette Notification central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security?
This notification primarily targets HR Director, Payroll Manager, Compliance Officer, Employer across the All sector(s).
What are the statutory penalties for non-compliance with Gazette Notification central-notification-on-12-epf-contribution-rate-and-exempted-establishments-under-the-code-on-social-security?
Non-compliance with the provisions of this notification may attract: Penalty for non-compliance with EPF contribution rates, as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.