Learn how to grow your business with our expert advice
The EPF Scheme, 1952 was replaced outright on 29 June 2026. This is the clause-by-clause comparison exempted PF trust administrators have been asking for — what carried over, what changed, and what has no equivalent in the old Scheme at all.
By Mandakinee
The Union Cabinet raised the EPF wage ceiling from ₹15,000 to ₹25,000 on 16 September 2026. Every piece of national coverage is written for the employee. This one is written for the trust that has to absorb the members, the liability and the corpus growth.
By kallala
Under the EPF Scheme, 2026 an exempted trust's interest rate must track the income it actually earned, capped at two percentage points above the statutory benchmark — and the Board must declare it annually under paragraph 13(9). Here is the arithmetic, and the surplus question nobody is asking.
By kallala
The EPF Scheme, 2026 lets the Centre defer or reduce employer, employee or both contributions for up to three months during a pandemic, endemic or national disaster. Everyone has written what that does to an employee's corpus. Nobody has written what the trust administrator actually does.
By Mandakinee
EPFO's VISHWAS, 2026 scheme lets employers settle Section 14B damages at 0.25%–1% per month instead of 5%–25% per annum — but the window closes on 28 December 2026. Who is eligible, how the arithmetic works, and why finance heads carrying legacy damages should act this quarter.
By Mandakinee
The EPF Scheme, 2026 introduces three statutory artefacts for exempted establishments — a digital Form-II return, Form-III trustee minutes and a Form-IV undertaking to the RPFC. Who signs each one, what evidence attaches, and why Form-III is the one that catches trusts out.
By Mandakinee
The EPF Scheme, 2026 requires losses from fraud, defalcation or a "wrong investment decision" to be made good — principal and interest — within two months. The phrase is undefined. Here is what trustees should be documenting before the question is ever asked.
By kallala
The stay-or-surrender decision had four variables. The EPF Scheme, 2026 added five more — three-year exemption terms, a continuation filing burden, an interest ceiling, a two-month loss clock, and corporate actions now going to a legal forum. Here is the refreshed framework.
By Mandakinee
Most exempted trusts are governed by PF Trust Rules drafted against a Scheme that was repealed in June 2026. This is the clause-level checklist of what has to change — wage definition, interest declaration mechanics, member communication, forms and governance — and who has to be told.
By kallala
Members of exempted PF trusts cannot see their balance on the EPFO portal and cannot transfer online. Under the EPF Scheme, 2026 that is no longer just an HR annoyance — with digital trust rules and two-month member statements now mandatory, the self-service gap is a compliance gap.
By kallala
Many exempted PF trusts still rely on spreadsheets for compliance management. Switching to dedicated PF trust software in India is a structured process — here is a realistic five-month timeline and what to expect at every stage.
By Mandakinee
Budget 2026 has introduced important changes to the tax treatment of PF contributions and interest for exempted establishments. Here is what the revised PF trust tax exemption framework means for HR and finance teams.
By kallala
Deciding whether to surrender PF trust exemption in India is one of the most consequential compliance and financial decisions a CFO can make. This structured framework helps you evaluate it with data rather than intuition.
By kallala
The EPFO SOP 2023 compliance framework classifies violations into three categories — A, B, and C — each with distinct consequences and remediation timelines. Here is what every trust manager needs to understand.
By Mandakinee
PF trust trustee liability in India is substantial and personal. This guide explains the legal obligations, personal exposure, and practical steps every trustee must take to protect themselves in 2026.
By kallala
With dozens of payroll and HR platforms available, choosing the right PF trust software in India requires understanding what exempted trust management actually demands. This buyer's guide covers every evaluation criterion.
By kallala
Filing the annual return for your exempted PF trust is a mandatory compliance requirement. This step-by-step guide covers everything you need to complete your submission accurately and on time for FY 2025-26.
By Mandakinee
The 85/15 investment rule is one of the most misunderstood obligations for exempted PF trusts. This guide explains PF trust investment norms in India — what qualifies, what does not, and how to avoid violations.
By kallala
EPFO inspections can result in penalties, notices, or cancellation of exemption status. Here are the five most common actions taken during an exempted PF trust audit in India — and exactly how to prevent each one.
By kallala
A comprehensive breakdown of the EPFO SOP issued in October 2023 — covering every directive that exempted PF trust managers must understand and act upon to stay fully compliant.
By Mandakinee