{"id":8041,"date":"2026-08-18T17:41:28","date_gmt":"2026-08-18T17:41:28","guid":{"rendered":"https:\/\/www.qandle.com\/blog\/?p=8041"},"modified":"2026-08-18T17:41:31","modified_gmt":"2026-08-18T17:41:31","slug":"epf-scheme-2026","status":"publish","type":"post","link":"https:\/\/www.qandle.com\/blog\/epf-scheme-2026\/","title":{"rendered":"EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide"},"content":{"rendered":"\n<p>The EPF Scheme 2026 landscape is becoming increasingly digital, structured, and compliance-focused. For employers, the changes go beyond employee contributions. UAN management, electronic return filing, withdrawal rules, payroll calculations, employee records, and statutory reporting all require greater accuracy. As <a href=\"https:\/\/www.qandle.com\/glossary-employees-provident-fund-organization-epfo\">EPFO<\/a> processes evolve, HR and payroll teams need to ensure that their internal systems keep pace. A small mismatch in employee data or payroll configuration can create avoidable compliance issues. This guide explains the key EPF changes relevant in 2026, how the updated rules affect employers and employees, and the best practices payroll teams should follow.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TLDR\"><\/span><strong>TL;DR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>The EPF Scheme 2026 reflects a stronger shift toward digital UAN services, electronic reporting, and system-based compliance.<\/li>\n\n\n\n<li>UAN-based ECR filing makes accurate employee and UAN data increasingly important for payroll teams.<\/li>\n\n\n\n<li>EPFO&#8217;s revised withdrawal framework provides greater flexibility while retaining safeguards for long-term retirement savings.<\/li>\n\n\n\n<li>Payroll teams should regularly verify PF wages, employee contributions, employer contributions, EPS eligibility, UAN information, and statutory records.<\/li>\n\n\n\n<li>Timely ECR filing, payment, and monthly reconciliation are critical for avoiding errors and additional liabilities.<\/li>\n\n\n\n<li>HRMS and payroll software can automate salary calculations, PF-related statutory processing, payslips, employee records, and payroll reporting.<\/li>\n\n\n\n<li>Employers should update their payroll processes and employee communications whenever EPFO rules or digital processes change.<\/li>\n<\/ul>\n\n\n\n<div class=\"lmb3\" style=\"display: flex;padding: 20px 20px;background: #e5f2fd;grid-column-gap: 8px;font-size: 18px; border-radius: 6px;border: 1px solid #c9e1f4;align-items: center;\">\n                <img  title=\"bb EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide\" decoding=\"async\" style=\"width: 22px;position: relative; top: -12px\" src=\"https:\/\/qandle.com\/img\/bb.png\"  alt=\"bb EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide\" >\n                <p><strong> Looking for the Best HR Software\n <\/strong>? Check out the <a target=\"_blank\"href=\"https:\/\/www.qandle.com\/hr-software.html\" rel=\"noopener\"> Best HR Software.<\/a><\/p>\n            <\/div><\/p>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_the_EPF_Scheme_2026\"><\/span><strong>What Is the EPF Scheme 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Employees&#8217; Provident Fund is one of India&#8217;s major social-security mechanisms, designed to help eligible employees build long-term retirement savings through contributions made by employees and employers.<\/p>\n\n\n\n<p>The EPF Scheme 2026 can be understood in the context of the latest EPFO processes and reforms affecting members and employers during 2025\u201326 and into 2026. These include changes to digital UAN services, UAN-based electronic return filing, withdrawal provisions, and stronger system-driven validation.<\/p>\n\n\n\n<p>For HR and payroll leaders, the practical impact is significant. EPF compliance is no longer simply about calculating a percentage of salary and depositing the amount. Organizations must also maintain accurate employee information, correctly map UANs, process eligible wages, submit electronic returns, reconcile payroll data, and maintain appropriate records.<\/p>\n\n\n\n<p>This makes payroll technology increasingly important. As statutory systems become more automated, organizations need equally reliable internal processes to ensure that the information they submit is accurate.<\/p>\n\n\n\n<p><strong><br><\/strong>The EPF Scheme 2026 refers to the current EPFO framework and digital reforms affecting provident fund contributions, UAN management, electronic returns, withdrawals, and employer compliance processes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Are_the_Key_EPF_Changes_in_2026\"><\/span><strong>What Are the Key EPF Changes in 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_UAN-Based_ECR_Filing\"><\/span><strong>1. UAN-Based ECR Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>One of the most important operational developments for employers is the transition toward UAN-based Electronic Challan-cum-Return filing.<\/p>\n\n\n\n<p>Under the revised approach, the UAN becomes even more central to electronic EPF reporting. This means payroll teams need to ensure that employees are correctly mapped to their UANs and that the information in payroll records aligns with the information associated with the employee&#8217;s EPFO account.<\/p>\n\n\n\n<p>For organizations with large workforces, this is particularly important. A single employee-data mismatch can affect payroll reporting and may require additional correction work.<\/p>\n\n\n\n<p>Therefore, UAN validation should become a standard payroll control rather than an occasional administrative task.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Digital_UAN_Generation_and_Activation\"><\/span><strong>2. Digital UAN Generation and Activation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>EPFO has increasingly moved UAN-related services toward digital processes, including Aadhaar-based Face Authentication through the UMANG platform.<\/p>\n\n\n\n<p>This changes the way HR teams should think about UAN management. Instead of treating UAN creation as a separate task performed after onboarding, organizations can incorporate it into the employee joining workflow.<\/p>\n\n\n\n<p>HR teams should ensure that employees understand the importance of maintaining accurate identity information and completing the necessary UAN-related formalities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Revised_Partial_Withdrawal_Framework\"><\/span><strong>3. Revised Partial Withdrawal Framework<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The revised EPF withdrawal framework is designed to simplify access to PF savings for eligible purposes while preserving a portion of the retirement corpus.<\/p>\n\n\n\n<p>The framework provides a more uniform service requirement for partial withdrawals and consolidates several categories into a simpler structure. A minimum portion of the balance is intended to remain in the account, helping maintain long-term retirement savings.<\/p>\n\n\n\n<p>For HR teams, this means employee questions around PF withdrawals may increasingly relate to the revised framework rather than older rules that employees may have encountered previously.<\/p>\n\n\n\n<p>Organizations should therefore update their internal HR FAQs and employee communication material whenever withdrawal processes change.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Changes_to_Final_Settlement_Timelines\"><\/span><strong>4. Changes to Final Settlement Timelines<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Changes to EPF settlement provisions also have implications for employees leaving an organization.<\/p>\n\n\n\n<p>HR teams should avoid relying on outdated assumptions about when employees can access their PF balance after leaving employment. The applicable waiting periods and settlement provisions should be communicated based on the current EPFO framework.<\/p>\n\n\n\n<p>This is especially important during full and final settlement because employees often expect HR to provide accurate guidance about PF transfers and withdrawals.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Greater_ECR_Validation\"><\/span><strong>5. Greater ECR Validation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The electronic return system is becoming increasingly validation-driven.<\/p>\n\n\n\n<p>This means payroll teams need to pay closer attention to errors involving employee information, wages, contribution amounts, pension eligibility, and other statutory parameters.<\/p>\n\n\n\n<p>A system that flags inconsistencies before or during return filing can prevent problems from becoming recurring compliance issues. However, technology does not replace payroll review. HR and finance teams should still reconcile payroll calculations before statutory submission.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_EPS_Validation_After_Age_58\"><\/span><strong>6. EPS Validation After Age 58<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Age-related pension eligibility is another area that payroll teams need to handle carefully.<\/p>\n\n\n\n<p>EPF contributions and EPS contributions are not always treated identically when an employee reaches the applicable pension age. Payroll systems therefore need to account for employee age and pension status rather than applying the same calculation to every employee.<\/p>\n\n\n\n<p>This is particularly relevant for organizations with employees who continue working beyond traditional retirement ages.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_Increasing_Digitalization_of_EPFO_Services\"><\/span><strong>7. Increasing Digitalization of EPFO Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The broader direction of EPFO is clear: more member and employer services are being digitized.<\/p>\n\n\n\n<p>For HR teams, this creates both an opportunity and a responsibility. Digital processes can reduce paperwork and manual intervention, but they also increase the importance of accurate data.<\/p>\n\n\n\n<p>The quality of an organization&#8217;s statutory compliance increasingly depends on the quality of its employee master data and payroll configuration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPF_Contribution_Calculation_What_Payroll_Teams_Should_Know\"><\/span><strong>EPF Contribution Calculation: What Payroll Teams Should Know<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>EPF contributions are generally calculated using applicable PF wages and statutory contribution rates.<\/p>\n\n\n\n<p>For example, if the applicable PF wage for an employee is \u20b920,000 and the applicable employee contribution is 12%:<\/p>\n\n\n\n<p><strong>Employee EPF Contribution = \u20b920,000 \u00d7 12%<\/strong><\/p>\n\n\n\n<p><strong>Employee EPF Contribution = \u20b92,400<\/strong><\/p>\n\n\n\n<p>However, payroll teams should not assume that every employee&#8217;s calculation will follow exactly the same pattern.<\/p>\n\n\n\n<p>Factors such as statutory wage ceilings, employee eligibility, wage components, pension membership, and other applicable rules can affect the final calculation. Employer contributions may also have different allocations between EPF and EPS.<\/p>\n\n\n\n<p>Therefore, an accurate EPF payroll system needs properly configured statutory rules rather than relying on a universal spreadsheet formula.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPF_Payroll_Compliance_Checklist_for_2026\"><\/span><strong>EPF Payroll Compliance Checklist for 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Compliance Area<\/strong><\/td><td><strong>What Payroll Teams Should Check<\/strong><\/td><\/tr><tr><td>Employee eligibility<\/td><td>Confirm which employees are covered under applicable EPF requirements<\/td><\/tr><tr><td>UAN<\/td><td>Verify that the employee has the correct UAN<\/td><\/tr><tr><td>Employee information<\/td><td>Check names, dates of birth, joining dates, and other relevant details<\/td><\/tr><tr><td>PF wages<\/td><td>Validate applicable wage components<\/td><\/tr><tr><td>Employee contribution<\/td><td>Apply the appropriate contribution calculation<\/td><\/tr><tr><td>Employer contribution<\/td><td>Calculate and allocate the contribution correctly<\/td><\/tr><tr><td>EPS<\/td><td>Verify pension eligibility and age-related requirements<\/td><\/tr><tr><td>ECR<\/td><td>Validate UAN-based return information<\/td><\/tr><tr><td>Payment<\/td><td>Complete statutory remittance within the applicable timeline<\/td><\/tr><tr><td>Reconciliation<\/td><td>Match payroll data with ECR and payment records<\/td><\/tr><tr><td>Corrections<\/td><td>Maintain a process for resolving discrepancies<\/td><\/tr><tr><td>Documentation<\/td><td>Retain appropriate payroll and statutory records<\/td><\/tr><tr><td>Exit processing<\/td><td>Communicate relevant PF transfer and settlement information<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Are_the_Main_EPF_Compliance_Challenges_for_Employers\"><\/span><strong>What Are the Main EPF Compliance Challenges for Employers?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Incorrect_Employee_Data\"><\/span><strong>Incorrect Employee Data<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Employee master data is one of the foundations of payroll compliance.<\/p>\n\n\n\n<p>Incorrect names, dates of birth, UAN information, joining dates, or other identity details can create mismatches between internal payroll records and statutory records.<\/p>\n\n\n\n<p>The problem becomes more significant when organizations manage hundreds or thousands of employees. Manual verification becomes difficult, and small errors can remain unnoticed for several payroll cycles.<\/p>\n\n\n\n<p>HR teams should therefore establish employee-data validation during onboarding and whenever important personal or employment information changes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Incorrect_Wage_Components\"><\/span><strong>Incorrect Wage Components<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>PF calculations are based on applicable statutory wage definitions rather than simply taking an employee&#8217;s gross salary.<\/p>\n\n\n\n<p>Payroll teams must understand how different salary components are treated under the applicable framework. Incorrect configuration can result in under-contribution, over-contribution, or incorrect reporting.<\/p>\n\n\n\n<p>This is why payroll configurations should be reviewed whenever salary structures or compensation policies change.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Delayed_Payments\"><\/span><strong>Delayed Payments<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Timely statutory payment is a critical payroll responsibility.<\/p>\n\n\n\n<p>Delays can result in additional liabilities and create unnecessary compliance work. A strong payroll calendar should therefore connect salary processing, payroll approval, ECR preparation, statutory verification, and payment deadlines.<\/p>\n\n\n\n<p>Instead of treating statutory payment as a final administrative task, organizations should build it into the core monthly payroll workflow.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"UAN_Mismatches\"><\/span><strong>UAN Mismatches<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>UAN errors can occur when employees have incorrect information, multiple UANs, or incomplete onboarding records.<\/p>\n\n\n\n<p>HR teams should verify UAN details before an employee is included in recurring statutory payroll processing. Any discrepancies should be resolved through the appropriate process rather than repeatedly submitting incorrect information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Manual_Reconciliation\"><\/span><strong>Manual Reconciliation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>When payroll calculations and statutory returns are maintained separately, reconciliation becomes difficult.<\/p>\n\n\n\n<p>Payroll may show one contribution amount while the electronic return contains another. Without a structured reconciliation process, the difference may not be identified until much later.<\/p>\n\n\n\n<p>Monthly reconciliation provides a better control mechanism.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPF_Interest_Rate_for_FY_2025%E2%80%9326\"><\/span><strong>EPF Interest Rate for FY 2025\u201326<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The EPF interest rate is an important topic for employees because it directly affects the growth of their accumulated provident fund balance.<\/p>\n\n\n\n<p>For FY 2025\u201326, the Central Board of Trustees recommended an interest rate of <strong>8.25%<\/strong>, subject to the applicable approval and crediting process.<\/p>\n\n\n\n<p>Payroll teams should distinguish between an interest rate recommendation and the final rate that is officially approved and credited to member accounts.<\/p>\n\n\n\n<p>From an employee communication perspective, HR should avoid quoting outdated rates and should direct employees to current official EPFO information when discussing account balances or interest crediting.<\/p>\n\n\n\n<p>For employers, the interest rate generally does not change the basic monthly contribution calculation. However, it remains relevant when employees ask questions about their overall PF corpus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Should_Employers_Do_for_EPF_Compliance_in_2026\"><\/span><strong>What Should Employers Do for EPF Compliance in 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Audit_Employee_Master_Data\"><\/span><strong>Audit Employee Master Data<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Start with the employee database.<\/p>\n\n\n\n<p>Review UANs, dates of birth, joining dates, PF-related information, pension status, and applicable wage details.<\/p>\n\n\n\n<p>Data validation is particularly important before migrating payroll systems, restructuring compensation, or making major workforce changes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Review_Payroll_Configuration\"><\/span><strong>Review Payroll Configuration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Payroll configurations should be reviewed regularly.<\/p>\n\n\n\n<p>HR and finance teams should verify that PF, EPS, and other statutory components are configured correctly and that changes in employee salary structures are reflected appropriately.<\/p>\n\n\n\n<p>A configuration error can affect multiple employees simultaneously, making early detection especially important.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Validate_ECR_Before_Filing\"><\/span><strong>Validate ECR Before Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Before submitting the electronic return, compare payroll calculations with the ECR data.<\/p>\n\n\n\n<p>Look for differences in employee counts, wages, contributions, UANs, and other relevant information.<\/p>\n\n\n\n<p>This simple control can significantly reduce the risk of recurring payroll discrepancies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reconcile_Every_Month\"><\/span><strong>Reconcile Every Month<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Do not wait until the end of the financial year.<\/p>\n\n\n\n<p>Monthly reconciliation makes it easier to identify and correct errors while the relevant payroll records are still readily available.<\/p>\n\n\n\n<p>A strong reconciliation process should compare payroll reports, statutory return information, payment records, and employee-level contribution data.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Update_Employee_Communication\"><\/span><strong>Update Employee Communication<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Employees often depend on HR for information about UAN activation, PF transfers, withdrawals, and settlement.<\/p>\n\n\n\n<p>Whenever EPFO processes change, HR should update employee FAQs, onboarding documentation, exit communication, and internal policy material.<\/p>\n\n\n\n<p>This reduces confusion and prevents employees from receiving outdated guidance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maintain_an_Audit_Trail\"><\/span><strong>Maintain an Audit Trail<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Payroll teams should retain appropriate records of calculations, approvals, statutory filings, payments, corrections, and reconciliations.<\/p>\n\n\n\n<p>A clear audit trail makes it easier to investigate discrepancies and respond to compliance reviews.<\/p>\n\n\n\n<p><em>Pro Tip: Treat EPF reconciliation as a monthly payroll control. Finding a small discrepancy immediately is far easier than reconstructing several months of payroll records later.<\/em><\/p>\n\n\n\n            <style>\n                .lmbanads{background-color:#e6f5ff;padding:30px 30px;display:flex;justify-content:space-between;border-radius:6px;border:1px solid #cae0ef;align-items:center;gap:3px}.lmbadsheading{font-size:32px;font-weight:700;margin-bottom:11px}.lmbadsp{font-size:17px;margin-bottom:12px}a.lmbnadsa{display:inline-block;background:#7699df;padding:9px 13px;border-radius:4px;color:#fff;font-weight:700}\n            <\/style>\n            <div class=\"lmbanads\">\n                <div class=\"lmbndetail\">\n                    <div class=\"lmbadsheading\">Make your HR Software fun and easy!<\/div>\n                    <div class=\"lmbadsp\">Learn how HR Qandle Software can help you automate\n                        HR Software &#038; stay 100% compliant!<\/div>\n                    <a class=\"lmbnadsa\" href=\"https:\/\/www.qandle.com\/book-demo.html?book=1\" target='_blank' rel=\"noopener\">Get Free Demo<\/a>\n                <\/div>\n                <div class=\"lmbanadsmg\">\n                    <img  title=\"hrmsads2 EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide\" decoding=\"async\" style=\"mix-blend-mode: multiply;\" src=\"https:\/\/www.qandle.com\/img\/inner_page\/hrmsads2.jpg\"  alt=\"hrmsads2 EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide\" \/>\n                <\/div>\n            <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPF_Scheme_2026_Earlier_Approach_vs_New_Direction\"><\/span><strong>EPF Scheme 2026: Earlier Approach vs. New Direction<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Area<\/strong><\/td><td><strong>Earlier Approach<\/strong><\/td><td><strong>2026 Direction<\/strong><\/td><\/tr><tr><td>ECR identification<\/td><td>Member-ID-oriented reporting<\/td><td>UAN-based reporting<\/td><\/tr><tr><td>UAN services<\/td><td>More portal-dependent processes<\/td><td>Greater digital and mobile-based processing<\/td><\/tr><tr><td>Withdrawal framework<\/td><td>Multiple category-specific provisions<\/td><td>More simplified framework<\/td><\/tr><tr><td>Partial withdrawal<\/td><td>Different service conditions<\/td><td>More uniform service requirement<\/td><\/tr><tr><td>Balance protection<\/td><td>Different withdrawal limitations<\/td><td>Greater emphasis on retaining a minimum balance<\/td><\/tr><tr><td>Return validation<\/td><td>Greater manual dependence<\/td><td>More system-based validation<\/td><\/tr><tr><td>Payroll operations<\/td><td>More fragmented<\/td><td>Increasingly digital and integrated<\/td><\/tr><tr><td>Employee services<\/td><td>More administrative interaction<\/td><td>Greater self-service and digital processing<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The key takeaway is not simply that &#8220;old rules have been replaced by new rules.&#8221;<\/p>\n\n\n\n<p>The bigger shift is toward a digital EPF compliance environment where employee identity, payroll data, UAN information, statutory calculations, and electronic returns need to work together accurately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_HRMS_Software_Simplifies_EPF_Compliance\"><\/span><strong>How HRMS Software Simplifies EPF Compliance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Managing statutory payroll manually creates multiple opportunities for errors.<\/p>\n\n\n\n<p>HR teams may need to maintain employee information, calculate salaries, process deductions, manage reimbursements, prepare statutory contributions, generate payslips, and reconcile payroll records every month.<\/p>\n\n\n\n<p>An integrated HRMS can bring these processes together.<\/p>\n\n\n\n<p>Qandle&#8217;s payroll module supports automated payroll processing across salary structures, pay heads, allowances, deductions, and reimbursements. It also includes India-focused statutory compliance capabilities covering PF, <a href=\"https:\/\/www.qandle.com\/glossary-employee-state-insurance-esi\">ESI<\/a>, LWF, TDS, Professional Tax, Form 16, and statutory declarations.<\/p>\n\n\n\n<p>This can reduce repetitive manual calculations and provide a more structured approach to payroll processing.<\/p>\n\n\n\n<p>Qandle also supports automatic attendance-to-payroll synchronization, helping reduce manual data entry when attendance information affects salary calculations.<\/p>\n\n\n\n<p>For HR leaders, the advantage extends beyond payroll automation. Connecting employee records, attendance, payroll, statutory calculations, and employee self-service creates a more consistent employee lifecycle.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_HR_Teams_Should_Use_Qandle_for_EPF_Payroll_Compliance\"><\/span><strong>Why HR Teams Should Use Qandle for EPF Payroll Compliance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Qandle provides automated payroll processing with India-focused statutory compliance covering PF, ESI, LWF, TDS, Professional Tax, Form 16, and statutory declarations. This gives payroll teams a centralized environment for managing recurring payroll and compliance activities.<\/p>\n\n\n\n<p>The platform also connects payroll with other HR processes. Attendance can be synchronized with payroll, while employees can access payslips and HR documents through the Employee Self-Service portal. Qandle also provides reporting across payroll, attendance, leave, performance, hiring, projects, and workforce metrics, giving HR and leadership greater visibility into people-related data.<\/p>\n\n\n\n<p>For organizations adapting to the EPF Scheme 2026, this integrated approach can reduce spreadsheet dependency, minimize repetitive payroll work, and create stronger controls around employee data and statutory payroll processing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPF_Compliance_Best_Practices_for_2026\"><\/span><strong>EPF Compliance Best Practices for 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Automate_Recurring_Calculations\"><\/span><strong>Automate Recurring Calculations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Manual calculations become increasingly difficult as workforce size grows.<\/p>\n\n\n\n<p>Automating recurring payroll calculations can reduce repetitive work and improve consistency. However, automation should always be combined with periodic review of statutory configurations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Keep_Payroll_Rules_Updated\"><\/span><strong>Keep Payroll Rules Updated<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Statutory rules and digital processes can change.<\/p>\n\n\n\n<p>Payroll teams should maintain a defined process for reviewing regulatory updates and translating relevant changes into payroll configuration, employee communication, and internal controls.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Use_Approval_and_Verification_Controls\"><\/span><strong>Use Approval and Verification Controls<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Automation should not mean that payroll runs without human oversight.<\/p>\n\n\n\n<p>Organizations should establish appropriate review and approval stages before payroll is finalized and statutory returns are submitted.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Give_Employees_Self-Service_Access\"><\/span><strong>Give Employees Self-Service Access<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Employees should not need to contact HR for every payroll document.<\/p>\n\n\n\n<p>Qandle&#8217;s Employee Self-Service portal allows employees to access payslips, letters, documents, HR policies, announcements, leave functions, attendance corrections, reimbursements, and other HR services.<\/p>\n\n\n\n<p>This reduces repetitive HR queries while giving employees faster access to their information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Monitor_Payroll_Through_Analytics\"><\/span><strong>Monitor Payroll Through Analytics<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Payroll data can provide valuable insight into workforce costs and trends.<\/p>\n\n\n\n<p>Qandle provides reporting across payroll as well as attendance, leave, performance, hiring, projects, and other workforce metrics.<\/p>\n\n\n\n<p>This allows payroll information to become part of broader workforce analysis rather than remaining an isolated finance activity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Should_Employees_Know_About_EPF_Scheme_2026\"><\/span><strong>What Should Employees Know About EPF Scheme 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Employees should understand that EPF is primarily intended to support long-term financial security and retirement savings.<\/p>\n\n\n\n<p>Changes to withdrawal provisions can provide greater flexibility for eligible needs, but employees should still consider the long-term impact of withdrawing from their retirement corpus.<\/p>\n\n\n\n<p>Employees should also keep their UAN and personal information accurate and complete required nomination formalities.<\/p>\n\n\n\n<p>From an HR perspective, organizations can improve employee awareness by including UAN information, PF basics, nomination guidance, and relevant withdrawal information in onboarding and employee self-service resources.<\/p>\n\n\n\n<p>This is particularly useful because employees often turn to HR when they change jobs or need help understanding their PF account.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPF_Compliance_HR_and_Payroll_Roles\"><\/span><strong>EPF Compliance: HR and Payroll Roles<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Responsibility<\/strong><\/td><td><strong>HR<\/strong><\/td><td><strong>Payroll\/Finance<\/strong><\/td><\/tr><tr><td>Employee onboarding<\/td><td>\u2713<\/td><td>Support<\/td><\/tr><tr><td>UAN collection\/verification<\/td><td>\u2713<\/td><td>\u2713<\/td><\/tr><tr><td>Employee master data<\/td><td>\u2713<\/td><td>\u2713<\/td><\/tr><tr><td>Salary structure<\/td><td>Support<\/td><td>\u2713<\/td><\/tr><tr><td>PF calculation<\/td><td>Support<\/td><td>\u2713<\/td><\/tr><tr><td>EPS validation<\/td><td>Support<\/td><td>\u2713<\/td><\/tr><tr><td>ECR preparation<\/td><td>\u2014<\/td><td>\u2713<\/td><\/tr><tr><td>Statutory payment<\/td><td>\u2014<\/td><td>\u2713<\/td><\/tr><tr><td>Employee communication<\/td><td>\u2713<\/td><td>Support<\/td><\/tr><tr><td>Payroll reconciliation<\/td><td>Support<\/td><td>\u2713<\/td><\/tr><tr><td>Exit and settlement communication<\/td><td>\u2713<\/td><td>\u2713<\/td><\/tr><tr><td>Audit documentation<\/td><td>\u2713<\/td><td>\u2713<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Clear ownership is important because EPF compliance sits across HR and payroll rather than belonging exclusively to one department.<\/p>\n\n\n\n<p>HR typically manages employee information and communication, while payroll or finance handles calculations, returns, payments, and reconciliation. Both functions need to work from the same underlying employee data.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_EPF_Compliance_Mistakes_to_Avoid\"><\/span><strong>Common EPF Compliance Mistakes to Avoid<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applying_the_Same_Calculation_to_Every_Employee\"><\/span><strong>Applying the Same Calculation to Every Employee<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Not every employee has identical PF circumstances.<\/p>\n\n\n\n<p>Age, eligibility, wage components, pension status, and other factors can affect statutory treatment. Payroll configurations should therefore account for employee-level differences.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relying_on_Outdated_Rules\"><\/span><strong>Relying on Outdated Rules<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Employees and managers may continue using information from older EPF processes.<\/p>\n\n\n\n<p>HR teams should regularly review internal FAQs and payroll documentation to ensure they reflect the current framework.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Waiting_Until_Year-End_to_Reconcile\"><\/span><strong>Waiting Until Year-End to Reconcile<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Annual reconciliation makes error correction harder.<\/p>\n\n\n\n<p>Monthly reconciliation allows payroll teams to identify discrepancies while records are fresh and the source of the error is easier to trace.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Treating_UAN_as_an_Administrative_Detail\"><\/span><strong>Treating UAN as an Administrative Detail<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>UAN information is increasingly central to digital EPFO processes.<\/p>\n\n\n\n<p>Incorrect UAN mapping can affect statutory reporting, so it should be treated as an important payroll data field.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Over-Relying_on_Manual_Spreadsheets\"><\/span><strong>Over-Relying on Manual Spreadsheets<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Spreadsheets can work for small-scale calculations, but they become difficult to control as employee numbers and payroll complexity increase.<\/p>\n\n\n\n<p>An integrated HRMS can reduce duplicate data entry and connect payroll with employee, attendance, and self-service processes.<\/p>\n\n\n\n<p><strong>Conclusion<\/strong><\/p>\n\n\n\n<p>The EPF Scheme 2026 reflects a broader transition toward digital, UAN-driven, and increasingly automated provident fund administration. For employers, this means payroll compliance requires more than simply calculating monthly contributions. Accurate employee data, correct wage configuration, UAN validation, ECR processing, timely payments, reconciliation, and employee communication all matter.<\/p>\n\n\n\n<p>HR and payroll teams should therefore review their existing processes and identify areas where manual work creates unnecessary risk. Monthly reconciliation, employee-data audits, updated payroll configurations, and clear ownership between HR and finance can strengthen compliance significantly.<\/p>\n\n\n\n<p>Technology can make this process easier. Qandle combines automated payroll processing with India-focused statutory compliance, attendance-to-payroll integration, employee self-service, and workforce reporting.<\/p>\n\n\n\n<p>As EPFO processes become increasingly digital, organizations that build accurate, connected, and well-controlled payroll workflows will be better positioned to manage compliance efficiently.<\/p>\n\n\n\n<p><a href=\"http:\/\/qandle.com\">Book a personalized demo with Qandle today<\/a> to explore how an integrated HRMS can simplify payroll, statutory compliance, and employee management.<\/p>\n\n\n\n<p><strong>EPF Scheme 2026 FAQs<\/strong><\/p>\n\n\n<style>#sp-ea-8040 .spcollapsing { height: 0; overflow: hidden; transition-property: height;transition-duration: 300ms;}#sp-ea-8040.sp-easy-accordion>.sp-ea-single {margin-bottom: 10px; border: 1px solid #e2e2e2; }#sp-ea-8040.sp-easy-accordion>.sp-ea-single>.ea-header a {color: #444;}#sp-ea-8040.sp-easy-accordion>.sp-ea-single>.sp-collapse>.ea-body {background: #fff; color: #444;}#sp-ea-8040.sp-easy-accordion>.sp-ea-single {background: #eee;}#sp-ea-8040.sp-easy-accordion>.sp-ea-single>.ea-header a .ea-expand-icon { float: left; color: #444;font-size: 16px;}<\/style><div id=\"sp_easy_accordion-1787074555\"><div id=\"sp-ea-8040\" class=\"sp-ea-one sp-easy-accordion\" data-ex-icon=\"minus\" data-col-icon=\"plus\"  data-ea-active=\"ea-click\"  data-ea-mode=\"vertical\" data-preloader=\"\" data-scroll-active-item=\"\" data-offset-to-scroll=\"0\"><div class=\"ea-card ea-expand sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-80400\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse80400\" aria-controls=\"collapse80400\" href=\"javascript:void(0)\"  aria-expanded=\"true\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-minus\"><\/i> What is the EPF Scheme 2026?<\/a><\/div><div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse80400\" data-parent=\"#sp-ea-8040\" role=\"region\" aria-labelledby=\"ea-header-80400\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">The EPF Scheme 2026 refers to the current EPFO framework and related reforms affecting provident fund contributions, UAN management, electronic returns, withdrawals, member services, and employer compliance processes.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-80401\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse80401\" aria-controls=\"collapse80401\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> What is the major EPF change for payroll teams in 2026?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse80401\" data-parent=\"#sp-ea-8040\" role=\"region\" aria-labelledby=\"ea-header-80401\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">One of the most important operational changes is the increased use of UAN-based electronic return filing. This makes accurate UAN mapping and employee master data particularly important for payroll teams.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-80402\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse80402\" aria-controls=\"collapse80402\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> What is the EPF interest rate for FY 2025\u201326?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse80402\" data-parent=\"#sp-ea-8040\" role=\"region\" aria-labelledby=\"ea-header-80402\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">The Central Board of Trustees recommended an EPF interest rate of 8.25% for FY 2025\u201326, subject to the applicable approval and crediting process.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-80403\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse80403\" aria-controls=\"collapse80403\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> What are the new EPF withdrawal rules in 2026?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse80403\" data-parent=\"#sp-ea-8040\" role=\"region\" aria-labelledby=\"ea-header-80403\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">The revised framework simplifies several partial withdrawal provisions and introduces a more uniform service requirement, while retaining a portion of the PF balance to support long-term retirement savings.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-80404\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse80404\" aria-controls=\"collapse80404\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> Why is UAN important for EPF compliance?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse80404\" data-parent=\"#sp-ea-8040\" role=\"region\" aria-labelledby=\"ea-header-80404\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">UAN is a central identifier for an employee's EPF account and is increasingly important for electronic EPFO processes. Accurate UAN information helps payroll teams maintain consistent statutory records and reporting.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"ea-card  sp-ea-single\"><div class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-80405\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse80405\" aria-controls=\"collapse80405\" href=\"javascript:void(0)\"  aria-expanded=\"false\" tabindex=\"0\"><i class=\"ea-expand-icon ea-icon-expand-plus\"><\/i> How can HR teams simplify EPF compliance?<\/a><\/div><div class=\"sp-collapse spcollapse \" id=\"collapse80405\" data-parent=\"#sp-ea-8040\" role=\"region\" aria-labelledby=\"ea-header-80405\"><div class=\"ea-body\"><p><span style=\"font-weight: 400\">HR teams can simplify EPF compliance by maintaining accurate employee records, automating payroll calculations, validating UAN information, reconciling payroll with statutory returns, and using an integrated HRMS for payroll and employee management.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"lmb4\" style=\"display: flex;padding: 24px;background: #2a5585;grid-column-gap: 8px; color:#fff;font-size: 16px; border-radius: 8px;border: 1px solid #c9e1f4;align-items: center; justify-content: space-between;\">\n                <div style=\"width: calc(100% - 182px);\">\n                    <p style=\"margin:0px;font-size: 28px; font-weight: 600; margin-bottom: 16px;line-height: 32px;color: #fff\">Software You Need For All Your EPF Scheme Process<\/p>\n                    <div style=\"display: flex; align-items: center;text-align: center;font-size: 18px;grid-column-gap: 24px;\">\n                        <script src=\"https:\/\/www.qandle.com\/js\/blog-ads-spn.js\"><\/script> \n                    <\/div>\n                <\/div>\n                <a class=\"lm_bloa\" style=\"background: #ae3a65;padding: 15px 26px;color: #fff;border-radius: 5px; font-size: 17px\" href=\"https:\/\/www.qandle.com\/book_demo.html?book=1\"> Get Started  <\/a>\n                <\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>The EPF Scheme 2026 landscape is becoming increasingly digital, structured, and compliance-focused. For employers, the changes go beyond employee contributions. UAN management, electronic return filing, withdrawal rules, payroll calculations, employee records, and statutory reporting all require greater accuracy. As EPFO processes evolve, HR and payroll teams need to ensure that their internal systems keep pace. &#8230; <a title=\"EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide\" class=\"read-more\" href=\"https:\/\/www.qandle.com\/blog\/epf-scheme-2026\/\" aria-label=\"More on EPF Scheme 2026: Key Changes, New Rules, and Payroll Compliance Guide\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":8042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[793],"tags":[812,815],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EPF Scheme 2026: New Rules &amp; Payroll Compliance Guide<\/title>\n<meta name=\"description\" content=\"Understand EPF Scheme 2026 changes, UAN-based ECR, withdrawal rules, payroll compliance, and best practices for HR and payroll teams.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qandle.com\/blog\/epf-scheme-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EPF Scheme 2026: New Rules &amp; Payroll Compliance Guide\" \/>\n<meta property=\"og:description\" content=\"Understand EPF Scheme 2026 changes, UAN-based ECR, withdrawal rules, payroll compliance, and best practices for HR and payroll teams.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qandle.com\/blog\/epf-scheme-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"The Qandle Blog\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-18T17:41:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T17:41:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.qandle.com\/blog\/wp-content\/uploads\/2026\/08\/EPF-Scheme-2026-Key-Changes-New-Rules-and-Payroll-Compliance-Guide-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"547\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prajjwal Yadav\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"15 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.qandle.com\/blog\/#website\",\"url\":\"https:\/\/www.qandle.com\/blog\/\",\"name\":\"The Qandle Blog\",\"description\":\"Fastest Growing HR software. 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